Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

The purpose of this essay is to examine Banverket?s problems with its current financial model as it relates to reporting on operations and maintenance work, and to propose measures to simplify the model..

In this master thesis, control algoritms using arm side sensors are investigated for an industrial robot. The sensors can be position encoders placed after the gearbox and accelerometers on the robot arms. Control strategies are discussed and evaluated for different models of the robot, after which chosen strategies are applied to a realistic model. Control algoritms using arm side sensors (LQ, dual-loop and PD-PID) are compared to a PID-controller that only uses measurements of motor position for feedback control. The comparison are done with respect to disturbance rejection, oscillation damping, robustness and tracking performance of a reference trajectory.

For a company to get the best possible profitability, requires financial planning. Budgeting isa common tool in financial planning. For operating lamb producers, a planning program suchas Agriwise is a good tool. Individual lamb producers may change certain standard figureswithin the planning program to better correspond with reality of the individual cases. In thisway, lamb producers may plan according to which revenues and costs they may expect thenext period.

In this study the speech of adolescents with unilateral cleft lip andpalate (UCLP) and delayed closure of the hard palate was evaluated.Evaluations were made with experienced speech-language pathologists(SLP:s) and lay listeners. The SLP evaluation consisted of typical cleft palatespeech variables and some of them were adapted for lay listeners. Attitudestowards the speech of the adolescents were investigated by asking laylisteners if the speech constituted any hindrance to vocational performance.The SLP:s mainly found nasal escape and velopharyngeal impairment (VPI),although to a small degree and extent. The lay listeners mainly foundresonance deviations and indistinct speech. The latter was associated withhindrance to vocational performance.

This study aims to examine how performance management is compatible with the operations at Sida, Sweden?s International Development Cooperation Agency, by performing interviews with representatives from Sida. The public sector is facing increased demands on accounting, which has emerged as an institutionalized social norm in society. The nature of Sida?s operations, however, proves to be highly complex, rendering results based management difficult to implement.

Because of an increasing demand from customers and changing external environment, there is a need for continuous improvements, for both manufacturing and service organizations, to meet these demands. Manufacturing organizations have been working systematically with quality improvements for a long time, but it has not been as common for service organizations. Because of that the methods to use for implementation of the systematic improvements have not been designed to fit service organizations, and not either for public organizations. The purpose of this thesis is to explain if and why the Swedish Road Administration?s organizational culture and handling of ideas and deviation support an implementation of continuous improvement management.

Restrictions in nature conservations are increasing the influence of forest management. Nobel broadleaved forests are more influenced than other forests, because they are considered to be more valuable than other forest types in Skåne. There has been a lack of knowledge about the amount that is set-aside for nature conservation and what types of forest that is concerned. These are the main questions to be answered in this thesis. Moreover has the timber quality been compared between set-aside and non-set-aside areas since it affect the financial conditions for the forestry in nobel broadleved forests. The last asked question deals with the financial consequences of set-aside.

This thesis aims to explore the use of costumed interpreters at museums. Firstly the thesis examines how extensivethe use of historical costumes is in Sweden, along with some international comparisons. Later on the differentways that the clothes are used is examined, and the costume as a resource for learning is discussed. In the lastpart of the thesis the ?function? of the costume is examined.

As stocks have become a more common way for people to save their money, the range of financial information has had a substantial increase. To understand the assumptions that stock valuation and analysis are built upon, it is important for the reader to have an understanding for the models that are used by banks and institutions when recommendations are published.The cash flow model, which is the most commonly used stock valuation tool, is based on CAPM. This model describes the relationship between an assets return and its risk in relation to an index. The risk parameter is called the beta value and has grown to be the dominating risk factor within financial economics literature.The use of beta values has been widely discussed in the world of academics and some researchers claim that the degree of explanation brought about by the beta is so low that it should be discarded, others are faithful to the beta and believe that it still serves a purpose. As a result of this criticism other ways to calculate the beta have surfaced, models that take other factors of risk into consideration.

Lera bär på någonting ursprungligt och universellt. Jag har velat arbeta idémässigt enkelt och direkt,för att möta leran på det plan jag upplever den som bäst ? med kroppen. Lerans förmåga att mötaden mänskliga kroppen, ta avtryck av den och bära med sig spår av aktivitet har hållits som viktigtsamtidigt som jag förhållit mig till den starkaste keramiska traditionen ? krukan.

It is not uncommon for math difficulties and reading difficulties to occur simultaneously. Despite this, math and reading difficulties are thought to have different cognitive profiles where math difficulties are linked to number sense; an innate ability to understand, approximate and manipulate both quantities and numerical information, whereas reading difficulties are linked to phonological ability; an innate ability to understand, create representations of and manipulate phonological information. A possible link between the difficulties is that phonological abilities also could affect mathematical ability. Support for this comes from studies where comorbid math and reading difficulties are associated with more severe difficulties in arithmetic ability compared to those with isolated math difficulties. The purpose of this study is to examine whether isolated math difficulties, isolated reading difficulties and comorbid math and reading difficulties can be linked to deficits in number sense, phonological ability or both of these, and whether comorbid math and reading difficulties differ in performance in mathematical tasks compared to isolated math difficulties for children in second grade.

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

Mass communication today stands for a great number of information in the developed welfare state of Sweden. This was also the case during the social and economic financial crisis in 2008-2011. At this point, the majority of the population chose to turn to the newspapers to look for further information. This essay seeks, in a comparative and theoretical way, and with the help of two theories of nationalism, to understand how the Swedish culture and tradition can be ex­plained via newspapers, and in what way these portray nationalism. What it also sets out to in­vestigate further is what kind of impact it might exercise over the population in its position as one of the leading providers of information.

Humanity?s increasing consumption has resulted in an increasing use of resources and thus an increasing environmental impact. Hence, the environment has become an important political issue. The increasing demands from stakeholders on companies to "green" their products and work internally with environmental issues makes it more and more important for enterprises to address these issues. Small enterprises constitute the majority of all enterprises and therefore they have a significant impact on environmental problems.