Bakgrund och problem: De noterade finska och svenska företagen har sedan redovisningsår2005 varit tvungna enligt IFRS-regelverket att utsätta sina goodwillposter för årliganedskrivningsprövningar. Förfarandet har förväntats öka på redovisningens relevans mensamtidigt har den också kritiserats för att öppna ett fönster för manipulation och bias. Problemetmed förfarandet är att det innefattar en hel del personlig bedömning och är för allmänheten enrelativt ogenomskinlig händelse. Den tidigare forskningen har för mestadels koncentrerat sig påden amerikanska marknaden och varit oense ifall den nya kutymen är lyckad eller inte. Diverseundersökningar har lett till olika resultat angående bias inflytande över nedskrivningsprövningar.Tillsvidare har IFRS-hemisfärens norra del (Nord Europa) dock inte berörts i denna forskning.Syfte: Syftet med denna uppsats är att ta del i den tidigare diskussionen med att undersöka ifallde i Finland och i Sverige utförda nedskrivningarna varit igenomsnitt befogade och ifallberättigade ekvivalenta skjutits upp.

Celiac disease (CD) is an autoimmune disease, induced by an immune mediated reaction in the small intestine after ingestion of gluten and related prolamines. There is a strong genetic linkage and most important are the genes that encodes for HLA-DQ2 and HLA-DQ8. The European Society for Paediatric Gastroenterology, Hepatology and Nutrition (ESPGHAN) has developed new guidelines for investigation of CD in children and adolescents, which include genotyping for HLA-DQ2 and HLA-DQ8. Therefore, the clinical microbiological laboratory in Västmanland wants to introduce a method for analysis of these genes. Microarray is a newly developed method for determination of the alleles HLA-DQA1 and HLA-DQB1 that encodes for the ?- and ?-subunits of the HLA-molecules.

Background:Life-cycle costing (LCC) is an investment calculation that takes intoaccount operating costs throughout the investee lifecycle. LCC calculations are mainly usedto evaluate investments that have no revenue side. Attempts to apply the LCC calculations forbuilding-related investments have occurred since the 1980s. Despite the advantages ofusing LCC calculations, use has not passed through in full. The main obstacles have beenidentified as a lack of relevant input data, and insufficient experience of workingwith LCC calculations.

Piled friction soil show a set-up which is increasing with the time after installation. The cost could be reduced if the set-up had been taken into account when designing but in Sweden it is very unusual to do that. Previous studies showed that set-up can vary between 25 % and 75 % during the first 90 days after pile installation. This showed that the effect of the phenomenon is difficult to predict. A study involving five projects have been carried out by specifying certain parameters like pile type, method for pile installation and test method for measure the bearing capacity in friction soils located in Sweden.

User-centred acquisitions at three academic librariesA new way of developing collections has been adopted at a number of small academic libraries, user-centred acquisitions. The method implies that the main way of building the collection is by means of receiving suggestions of titles from library users. The main purpose of this thesis is to investigate changes in acquisitions of monographs. At a more detailed level it seeks a deeper understanding of what user-centred acquisitions is and how the method effects the acquisitions process. Changes in stock management and the reason why the libraries have chosen the method is investigated as well.

Vårt examensarbete har varit att producera informationsmaterial till dansskolan Danshuset i Västerås. Huvudarbetet har varit att ta fram en broschyr som ska informera om dansskolans dansklasser och förmedla rörelse och dansglädje. Vi har dessutom tagit fram en affisch som ska informera om Danshusets vårföreställning. I utformningen av vårt informationsmaterial har vi tillämpat de olika designelementen för god informationsdesign och som arbetsmetod har vi utgått från den modell vi kallar den kreativa informationsdesignprocessen. Genom att utforma vårt informationsmaterial enligt principerna för god informationsdesign anser vi oss ha större chans att få vårt budskap att nå fram med full effekt..

Http : // en.wikipedia.org / wiki / Life is a book with a life of its own. It is made to raise questions about the importance of the book, and the paper book in particular. It is a design project in which a new design method is being tested and evaluated. The intention of the project is to determine whether a concept can be found and evolved from a chosen subject or not. The aim of the book project is also to investigate if the form and content of the book could be entwined, making it impossible to separate them from each other..

Purpose/Aim: To examine whether or not there is such a thing as bloggbullying, and if so, how this manifests itself among female bloggers.Material/Method: To analyze the material, which consists of comments made on a total of 75 posts made on three different blogs, a quantitative method as well as a qualitative critical discourse analysis was used.Main result: Several similarities between Anatol Pikas definition of bullying and the results were found, and the conclusion is that there is such a thing as bloggbullying..

I have chosen an action research approach for this essay. I want to incorporate a method of conflict management in the work of the personnel at a school and also discuss their thoughts and experience in conflict management. I wanted to incorporate modern knowledge about constructive conflict management for everyday use and I stress that if we can evolve these skills among the personnel in schools then we have a better chance of helping children with deviant behavior which often end up in conflict because of it. This will also help all the other children and personnel to manage conflict situations in a better way. I want to introduce a new way of thinking about conflict management which in many ways is different from how it is today. Briefly the method which I advocate revolves around paying attention to every ones basic needs and says that everyone can win and no one has to loose. he main purpose of this essay has been to find out if focus group conversations is a viable method for improving conflict management in the school system. Several of the participants has in their evaluations written that it was a rewarding and interesting way to work.

The analysis of acute phase protein serum amyloid A (SAA) has recently been brought into clinical use in veterinary medicine. Some of the difficulties with incorporating the SAA method in clinical practice have been the expensive and rather large equipment required for the method. Due to these difficulties only larger clinics can afford to use the SAA analysis.The company Equinostic has recently developed a smaller instrument that costs one-tenth of a larger instrument. The instrument is named EVA1 and has so far only been used to analyze SAA in horses.The aim of this study was to investigate if the EVA1 instrument could be used to analyze SAA in cats. This study included 24 serum samples from cat, which were first analyzed twice on the EVA1 instrument and then sent to the Strömsholm Referral Animal Hospital in Sweden where they reanalyzed the samples using a validated reference method.

Milk and milk consumption has been subject of discussion for a long time, and is still a hot topic. Recently, as study was published that observed a correlation between milk intake and increased risk of fractures and mortality. The authors proposed the milk?s content of D-galactose as the possible mechanism, since D-galactose is used indicated ageing in animal models. Therefore, this study aims to develop a method to determine the amount of galactose, glucose and lactose in milk and fermented milk and apply it on to dairy products on the Swedish market.

Background:Life-cycle costing (LCC) is an investment calculation that takes intoaccount operating costs throughout the investee lifecycle. LCC calculations are mainly usedto evaluate investments that have no revenue side. Attempts to apply the LCC calculations forbuilding-related investments have occurred since the 1980s. Despite the advantages ofusing LCC calculations, use has not passed through in full. The main obstacles have beenidentified as a lack of relevant input data, and insufficient experience of workingwith LCC calculations.

Background: Mental ill-health among adolescents is one of the most increasing public health problems in Sweden. Particularly girls suffer from mental and psychosomatic symptoms. The National Board of Health and Welfare recommend the DISA method as a preventive measure. Problem: Investigations has been done of the DISA method, but further investigations needs to be done. Aim: The aim of the study was partly to investigate how participants in DISA groups in two counties understand the method and its eventual effect and partly how their mood change, to contribute with knowledge to the development of the DISA method.

Den 1:a januari 2005 infördes nya redovisningsregler gällande företagsförvärv. Samtliga svenska börsnoterade företag skall redovisa i enlighet med IFRS 3 Företagsförvärv och IAS 38 Immateriella tillgångar. De nya reglerna innebär bland annat att varumärken och andra immateriella tillgångar skall värderas separat från goodwill i balansräkningen. Syftet med uppsatsen är att undersöka effekten av IAS 38 på svenska företags redovisning av immateriella tillgångar, med fokus på varumärken. Studien gäller företagens hantering av varumärken vid förvärv samt värderingsmetod för dessa.

Beacon AB has been producing Gobos for some time. A Gobo is a small round sheet used in projectors almost like a slide. It is used mostly in the commercial and entertainment business. Today these Gobos are created by using a film (also called mask). A digital exposure machine called LIOS has been developed to make it possible to create Gobos using direct exposure.