The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.

As a forest owner you always have to consider hazards and uncertainty when planning your forestry actions. The aim with this report is to test my hypothesis that there is an overall difference between men and women when it comes to perception, estimation and management of hazards/risks in forestry. I will look into if there are differences in how men and women estimate risks in production forestry from an economical point of view. The aim is also to look into if there are differences between male and female private forest owners, in how they perceive and manage hazards in connection with a possible climate change. To fulfil this aim, an inquiry survey was undertaken in three different areas of Sweden, two areas in the south and one in the north. But in this report I have evaluated the three areas as a whole.

ABSTRACTMusic and differences in knowledge ? a study of music teachers experiences with differences in musical knowledge. The purpose of this paper is to, out of a music teacher?s perspective, see if the differences in music abilities between 7th grade students are at all, or in some ways connected to the previous schools they?ve attended. I will also research in what areas, in the subject of music, students are differing more, as well as less, in their knowledge. The analysis is based on interviews with six 7th grade music teachers working in the Swedish nine-year compulsory school system.

This paper is the result of an osteological study of the skeletal remains uncovered during an archaeological excavation of the medieval cemetery in Norra Nöbbelöv. The purpose of the study is to compare the material from the rural site (Norra Nöbbelöv) with materials excavated from the old medieval graveyards in the city of Lund. The aim is to try and shedsome light on the question of whether there is any difference in the occurrence and frequency of fractures and osteoarthritis in the materials compared. The first section of the paper consists of a short historical background of Norra Nöbbelöv and Lund, a chapter on ethics, general results of the analysis and the methods used. Thissection was co-authored by Ulla Zagal-Mach and Åsa Strandh.

This work is about how teachers describe their work with mathematics in a traditional nursery school and a Montessori preschool. Another aim is to study how children mathematise on the two different preschools and to see if there are any differences between the various educational theories and practices mathematising. I have used two methods wich is interviews with preschool teachers, and observation of the children. The results of my study was that differences exist but the biggest difference is the material that Montessori uses. The difference between the teachers' way of teaching mathematics is to Montessori preschool places great emphasis on the material and how it is used, while in the traditional preschool puts the emphasis on learning through interaction with others.

The idea with this study is to examine if there are a connection between how optimistic people are in relation to how stressed they feel. The result from the survey is based on materials from a questionnaire has been sent to fifty persons of varying age and sexes. The questionnaire has also been sent to students from Karlstad University but also to friends and acquaintances. The data is measured with SE- and LOT-tests. The issues concerned in which scope respondents experiences themselves stressed and optimistic and how the connection is between experienced stress and optimism in relation to results on the figure tests.

Several studies have analysed the relationship between Normalised DifferenceVegetation Index (NDVI) and radiative surface temperature. A main goal for moststudies have been to find the best method for carrying out land cover classificationsand to study land cover changes, based on a combination between the twoparameters. Since atmospheric components have a significant influence on bothparameters, most applications were based on multi-temporal data. The quality of theindividual values in such a combination is improved, but the biophysical justificationis uncertain. This study presents a different method, based on only the combination ofvalues that have been registered the same day and about the same time of the day.125 daily images of NDVI and 250 images of radiometric temperature were used inorder to analyse the relationship between (1) NDVI and radiative temperature and (2)NDVI and relative temperature difference between early morning and mid-day.Results between NDVI and radiative temperature show a significant negativecorrelation on areas where a distinct growing season develops, and a strong positivcorrelation where vegetation is abscent throghout the season.

Background: Companies with a high level of research, such as biotech companies, rarely generates any profit in the begining. Mostly their history is short and their pipelines usually consists of one or a few products only. Significant for the line of business is also a future very uncertain, where relevant objects of comparison are few. Altogether the facts above makes valuation of Biotech companies difficult. Swedish Biotech companies, compared to their american competitors, seem to be of relatively low value.

This study was about disability organisations opinion concerning ICF: s importance in their work to receive the same recognition and human rights for their members as citizens. The aim has been to elucidate disability organisations awareness about and use/non use of ICF and to increase the understanding of ICF: s importance for recognition and redistribution. Three different methods have been used: literature study, questionnaire survey, both on counties' (27) - and national (26) level and interviews (5) on national level. There is also a distinct difference between the disability organisations that represents people with visible impairments, who don?t think that ICF is so useful and they that represent people with invisible impairments, who thinks that ICF is a useful tool.

This is an essay about gated communities and their impact on society. The key questions of my essay are: why people choose to live in gated communities; how the city is impacted by gated communities and what the difference concerning the reasons and impact of gated communities in Florida and Sweden is, and what this difference might depend on. I am using postmodern urbanism as a starting point, and I look closer on Edward J. Soja?s theories about the postmodern metropolis.

In this paper I study how the repeal of the Swedish wealth tax (1 of January 2007) has affected people´s labour supply behaviour. This particular issue is relevant because it may help us understand some of the effects of the earnings tax changes that have taken place in Sweden. Accoring to standard economic theory a repealed wealth tax is similar to an income effect for the persons who previously paid the tax. That means that they theoretically will want to consume more leisure, that is decrease their labour supply. The method I am using to test this hypothesis is a difference-in-difference approach where the treatment group consists of persons who previously paid the tax and the control group of comparable persons who did not pay the tax.

The Swedish Armed Forces have undergone a significant change where we have gone from recruitment through duty and replaced it with a voluntary based defence. Across Europe, countries that have undergone the same type of change demonstrate change in the quality of those recruited. The focus in this paper is how recruitment quality looks in Sweden after three years of volunteer based defence and if officers at P7 can see a change in quality on those recruited. This work aims to investigate whether soldier quality has changed from conscription recruited to voluntary recruited soldiers. The question that the work tries to answer is whether one can see a change in quality in soldiers and in that case how.The result can be summarized as one begins to see a change in recruiting quality but it is not something that is visible at the regiments.

Earlier investigations showed that damages on timber from feeding rolls could be within the lower classes of damage according to VMRs classes. Knowledge about differences in productivity between kind types and aggressive types of feeding rolls is necessary because it should influence the question about damages on timber caused by different feeding rolls. In this study the production and timber damage in a harvesting head were evaluated at three levels of pressure (8, 10 and 14 MPa) on the feeding rolls, and with three different types of rolls. One type, the rubber cushioned steel plate roller had 10 mm studs and rubber damping, one ?middle? type made of solid steel with 14 mm studs, and one aggressive type, also made of solid steel with 18 mm studs.

In this paper I study how the repeal of the Swedish wealth tax (1 of January 2007) has affected people´s labour supply behaviour. This particular issue is relevant because it may help us understand some of the effects of the earnings tax changes that have taken place in Sweden. Accoring to standard economic theory a repealed wealth tax is similar to an income effect for the persons who previously paid the tax. That means that they theoretically will want to consume more leisure, that is decrease their labour supply. The method I am using to test this hypothesis is a difference-in-difference approach where the treatment group consists of persons who previously paid the tax and the control group of comparable persons who did not pay the tax.

The purpose of this study was to evaluate if there is a difference in maximal aerobic power (VO2-max) between walking with poles and without poles. Thirty-four healthy women between the ages of 22 and 60 years participated. They were randomised into two groups, seventeen individuals walked with poles and seventeen walked without poles. Both groups walked four kilometres three times a week, for eight weeks. Each completed a submaximal cycle ergometertest before and after the exercise period.