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9629 Uppsatser om Full goodwill method - Sida 27 av 642

Enumerating Atlantic salmon smolt production in River Vindelälven based on habitat availability and parr densities : consequences of using different density estimation methods

Habitat mapping was conducted in the main stem of River Vindelälven in the autumn of 2009 along the salmon distribution area. The aim was to estimate the quantity of potential reproduction areas, including spawning and juvenile rearing habitats. The mapping included 61 km of various stream sections along the river length of 269 km. The total area of stream habitats was estimated to 647 ha of which 396 ha (61%) were considered as either potential or optimal juvenile nursery habitats. The area of these two habitat classes were used to estimate the smolt production in the river by using electro fishing densities of juveniles (0+ per 100 m2).

Budgetstöd : relationen till de svenska biståndspolitiska målen: att skapa förutsättningar för de fattiga att själva driva sin utveckling, uppnå jämlika förhållanden mellan givare och mottagare och fattigdomsbekämpning

There's no doubt today that mankind has contributed to the changing climate byher use of fossil fuels. This must change in the nearby future. The Europeanleaders are expressing concern that renewable energy sources are not beingused to their full potential. The 2001/77/EC Directive on Electricity Productionfrom Renewable Energy Sources was accepted in 2001 to encourage thedevelopment of energy production from renewable sources, which isconsidered a step towards the fulfillment of the goal of the Union, that 12% ofthe gross energy consumption should come from renewable energy sources bythe year 2010.The objective of this thesis is to illuminate the common legislation of the EUregarding renewable energy with regard to goal fulfillment, judicial quality,conflicts with other goals of the EU and other faults. The objective is reachedby a hermeneutic study in which interpretation of written text is the mainmethod.

Annorlunda liv : En C-uppsats om personer med svåra psykiska problem och deras syn på livet i förhållande till utanförskap och återinträde

The aim of the essay was to see how the respondents reasoned about different themes like, isolation, integration and barriers to integration, given that they had all been diagnosed with a psychosis diagnosis. The essay takes part of secondary data that had been gathered through interviews by researchers at the department of Research and Development Psychiatric South Stockholm during a 3 year period. To work with the interview data a qualitative interview analysis method was used. The interviews were analyzed against theories of social interaction, labeling, stigma and the theory of ?role exit?.

Automatisk trimning av externa axlar

This master theses deals with different methods for automatic tuning of the existing controller for external axis. Three methods for automatic tuning have been investigated. Two of these are based on the manuell method used today. The third method is based on optimal placement of the dominant poles. Different sensitivity functions are important for this method.

Uppfattningar om utevistelse i förskolan : En fenomenografisk analys

In this examination paper I?m using the qualitative method: phenomenographic analysis to present twenty educated and working pre-school teachers opinions about being outdoors in Swedish pre-school. The purpose is to describe the variation between different pre-school teachers? opinions, not to focus on wrong or right.    The paper starts with a review over the opinions presented by the literature on the subject.

Stress test methods : a potential approach to hurry up shelf-life tests on oat products

The aim of this Master?s thesis was to find out more about the delimiting quality- and shelf-life parameters over time for liquid oat-based products. According to that, to present applicable subjective and objective shelf-life test approaches at accelerated conditions. The study aimed to gain a deeper knowledge concerning the general and accepted way of performing accelerated storage tests. This study focused especially on products, which suffer from quality failure caused by oxidation, such as liquid oat-based products.

På vandring mot handling : Utbyte av perspektiv i landskapet

Sustainable Development is often described as a balance between ecological, economical and social aspects. Between these exists a complicated interaction that creates conflicts in the planning of the landscape. We see a growing need for a functional interaction between values and interest and an understanding for different perspectives. Cooperation and dialogue are key ideas with the focus on cooperation rather than the goal. There is a lack of forum for dialogue and cooperation within municipalities where a great knowledge and competence are gathered.

Finns det ett samband mellan graden av upplevd arbetsrelaterad stress och copingstrategi hos grundskolepedagoger?

The purpose of this study was to examine whether there was any connection between coping strategies; emotional and cognitive strategy and perceived level of stress among primary school teachers in primary and middle school. It was also investigated whether there was a difference between full-time and part-time employees and perceived level of stress. As a theoretical background Lazarus' transaction theory of stress was used as an explanation of mental stress, Lazarus coping strategies for stress and Karasek?s and Theorell?s model of psychosocial work environment was used to explain unhealthy at work. To measure coping we used Coping inventory resources and to measure the stress we used Percieved stress scale.

Historien längs tuvor och slingriga vägar : En jämförande studie av tematisk och kronologisk undervisning i historia för gymnasieskolan

In the following study the author compares two methods of teaching history, the thematic approach and a more traditional chronological approach. Aiming at distinguishing the perceived notions of strength and weaknesses of each method, from the perspective of teaching, the author uses semi-structural interviews with four teachers in order to shed light on the reasons why each method is chosen. The perceptions of the thematical and chronological method in teaching history are further compared with the result in students? grades. The result shows that the thematic method is perceived as being better at teaching the student about causality and different understandings of changes in history, which would have positive impact on higher grades.

Kristusbilder i Thomas Mertons och Daniel Berrigans dikter

My point of origin concerning this thesis was an interest for how school may develop students? reading comprehension. International surveys show that the results for Swedish students? performance regarding reading comprehension have declined and the current curriculum, Lgr-11, emphasizes the importance of incorporating this into all school subjects. The special teacher education programme has raised the awareness concerning the importance of including the students and that learning is achieved in an interactive setting.

Den redovisade kapitalkostnaden i svenska och holländska börsnoterade bolag

Syfte: Syftet med vår studie är att studera om kapitalkostnaden redovisas och hur den skiljer sig mellan svenska och holländska bolag, samt undersöka vilka faktorer som påverkar den.Metod: Studien har genomförts med en kvantitativ metod, syftet med undersökningen uppfylls genom en deduktiv ansats. I undersökningens empiri ingår observationer av 488 årsredovisningar. I sekundärdata ingår de fyra oberoende variablerna land, år, storlek och soliditet. Multipel regressionsanalys, samt linjär sannolikhetsmodell har använts.Resultat & slutsats: Den multipla regressionsanalysen visar ett signifikant samband mellan den beroende variabeln, vilken procentsats kapitalkostanden redovisas till, och oberoende variablerna storlek och soliditet. Större företag, redovisar en lägre kapitalkostnad, företag med högre soliditet redovisar en högre kapitalkostnad.

VISUALISERING AV KATALOGHUS -med ADT och VIZ Render

The aim of this final thesis is to make it easier for the customer of a new designed house to get a picture of what the house will look like inside before it has been built.A method, which can be applied by any construction company who likes to visualize there buildings, has been designed and tested. One works after a regular design planning which is transformed into a three dimensional model of the house. In a rendering program, materials and surfaces are chosen for the model and then a picture of the finished product is made. The programs used for this work are ADT 2006 and VIZ Render.To evaluate the use of this method I?ve chosen to cooperate with LB-Hus which is a housing company that is specialized in building detached houses.

Språkstimulering i förskolan : En jämförande studie av två förskolor med skilda förutsättningar för det svenska språket

The purpose with this thesis is to study how two chosen kindergartens work with language stimulation. The two kindergartens are working under different conditions in respect of the Swedish language. The children in the one kindergarten are bilingual whilst the children in the other are monolingual. The study is aiming to see whether these different conditions have any implication for the pedagogues? way of working.In order to achieve the result, the method of interviews has been used.

En studie om upplysningskravet enligt IAS 36 punkt 134

Bakgrund och problem: De svenska börsnoterade bolagen övergick år 2005 till att redovisa enligt det internationella regelverket IAS/IFRS som är ett mer omfattande regelverk än tidigare normgivning i Sverige. I och med regelverksbytet skall nu tilläggsupplysningarna i årsredovisningarna redovisas i en mer omfattande och precis mening. Införandet av IFRS 3 Rörelseförvärv resulterade till en omarbetning av bland annat IAS 36 Nedskrivningar, vilket medförde att goodwill inte längre skrivs av planenligt. Goodwillvärdet skall istället fördelas på kassagenererande enheter och prövas årligen genom ett nedskrivningstest som skall presenteras i årsredovisningarna. IAS 36 punkt 134 kräver att företagen skall lämna detaljerade upplysningar om nedskrivningstestet. Tidigare forskning har påvisat att det föreligger än idag brister i hur företagen redovisar upplysningskraven men att det finns förbättringspotential med åren. Syftet: Huvudsyftet är att undersöka om det finns ett samband mellan företagsstorlek och utförligheten av nedskrivningstestet enligt IAS 36 punkt 134 samt i vilken utsträckning den uppfylls av de börsnoterade företagen. Metod: Uppsatsen baseras på en kvantitativ studie av 90 börsnoterade företags årsredovisningar per den 31 december 2007.

Vitesklausuler : En begränsning av ersättningsansvaret

Penalty clauses is a term that can be put in an agreement and is an amount that shall be paid by a part of the agreement if they cause any damage to the other part by breaking the agreement. Penalty clauses have since around 100 years ago had a quite clear meaning in Sweden according to a lot of authors. These authors have the opinion that penalty clauses is an exclusive judgment of the compensation the victim has right to, that means that if the parties have put a lower amount in the clause the victim won?t get full coverage for the damages caused by the other party. That the penalty clause is an exclusive judgment of the victims right to compensation means that the victim doesn?t have the right to request other compensation above the compensation in the clause if nothing else is stated in the clause.A penalty clause may be viewed as a complement to compensation you get according to The Tort Liability Act (1972:206) where it is often difficult to obtain full compensation for damages when it is required that a number of conditions are to be met for damages deleted.

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