The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased goodwill method. The full goodwill method is considered to be a superior alternative and is therefore suggested to become the standard from 2007. This paper comprises a quantitative study of the effects on certain key ratios for companies listed on the Stockholm Stock Exchange, arising due to the proposed transition. The period examined is 2004 and 2005.

For youths leisure activity the organized sport is vital. Young people become increasingly sedentaryand the healths of young people are the various municipalities responsibility. In Eskilstuna, thehandball is very popular but there are only three grounds that meet the standards of the dimensions ofa handball pitch, 40x20 meters. The same dimensions are used by floorball. Eskilstuna municipalityowns one of these, the other two is privately built and owned and the municipality rents time in thehalls.IF Guif and HK Eskil are two handballclubs in the central part of Eskilstuna.

For youths leisure activity the organized sport is vital. Young people become increasingly sedentaryand the healths of young people are the various municipalities responsibility. In Eskilstuna, thehandball is very popular but there are only three grounds that meet the standards of the dimensions ofa handball pitch, 40x20 meters. The same dimensions are used by floorball. Eskilstuna municipalityowns one of these, the other two is privately built and owned and the municipality rents time in thehalls.IF Guif and HK Eskil are two handballclubs in the central part of Eskilstuna.

For youths leisure activity the organized sport is vital. Young people become increasingly sedentaryand the healths of young people are the various municipalities responsibility. In Eskilstuna, thehandball is very popular but there are only three grounds that meet the standards of the dimensions ofa handball pitch, 40x20 meters. The same dimensions are used by floorball. Eskilstuna municipalityowns one of these, the other two is privately built and owned and the municipality rents time in thehalls.IF Guif and HK Eskil are two handballclubs in the central part of Eskilstuna.

For youths leisure activity the organized sport is vital. Young people become increasingly sedentaryand the healths of young people are the various municipalities responsibility. In Eskilstuna, thehandball is very popular but there are only three grounds that meet the standards of the dimensions ofa handball pitch, 40x20 meters. The same dimensions are used by floorball. Eskilstuna municipalityowns one of these, the other two is privately built and owned and the municipality rents time in thehalls.IF Guif and HK Eskil are two handballclubs in the central part of Eskilstuna.

Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

Redan tidigt uppstod etiska och trosma?ssiga dilemman bland de kristna kring hur Jesu budskap, likt t. ex. Bergspredikan, ordagrant skulle tolkas och efterlevas. A?ven i andra texter och utsagor har dessa fra?gesta?llningar periodvis aktualiserats, och under olika skeenden problematiseras under historiens ga?ng.

Syftet med denna studie var att unders?ka hur domstolar resonerade kring psykologiska faktorer i kvinnors muntliga utsagor och kring deras psykiska h?lsa efter upprepad utsatthet f?r v?ld. Skriftliga domar sammanst?llda av juristdomare (N = 23) unders?ktes med tematisk analys. M?len omfattade minst en ?talspunkt f?r grov kvinnofridskr?nkning.

Detecting small signals with a comparator demands that the total voltage offset is lower than the actual signal. The total offset includes the voltage offset in the comparator and the voltage offset that is created by the offset currents that flows thru the load at the comparators input. The goal with this comparator that has been developed has been that it will have a total voltage offset at maximum 500 uV. The comparator does not need to be extremely fast or does not need to operate in a big frequency area. To have all the flexibility that is needed a full custom technique is used.

A bioslurry reactor was built for the bioremediation of TNT contaminated waste from the demilitarization industry. The field test was conducted at Vingåkersverken in Vingåker, Sweden, to see if results from laboratory studies could be repeated in a full scale reactor. The goal of the project was to optimize the reactor to such a degree that it could be used to handle the waste produced at Vingåkersverken and also that this technique could be applied for remediation of contaminated soils. Unfortunately the samples taken during the full scale field test were destroyed by the shipping company and no analysis was possible. A later attempt by the Biorex research group has also been unsuccessful to reduce the amount of TNT using the bioreactor.

A growing interest for the climate and the environment has led to an increased interest forenvironmentally friendly and renewable energy sources, such as biogas. Planning new biogasplants requires a decision basis including facts about approximate amounts of biogas possibleto produce at the plant. The purpose of this thesis is to develop a model that calculates theapproximate biogas and digestate production from a planned or existing biogas plant.Developing the model required a literature review and studies of calculations concerningbiogas and digestate production performed by WSP Sweden AB. As a complement to themodel development, facts about substrates for biogas production were compiled through aliterature review. In addition the methane potential from selected materials was determined bybatch experiments.

Syftet var att unders?ka sambandet mellan social kamouflering och utbr?ndhet hos vuxna (18+), autistiska och potentiell t autistiska individer. Vidare var syftet att unders?ka huruvida ett s?dant samband var starkare hos kvinnor ?n hos m?n, och om kvinnor upplever kamouflering och utbr?ndhet till st?rre grad. Datainsamlingen gjordes genom utskick av en enk?t, och studien ha de en tv?rsnittsdesign.

This degree project is on 15 university points which correspond to 10 weeks full time studies. The work has been carried out during autumn term 2007 and spring term 2008. This degree project has been carried out with the cooperation of Etac Supply Center AB who is located in Anderstorp.It?s been Etac interest to develop a solution which helps the user of the wheelchair over obstacles. My task has been to develop a concept that solves the problem according to the requirement specification.In the rapport the reader can follow the development from an idea to a finished concept.

Studien unders?ker den allm?nna anv?ndningen av den alternativa kompletterande kommunikationsformen (AKK) bildst?d p? tv? olika f?rskolor. Syftet med studien ?r att unders?ka hur bildst?d i den fysiska milj?n p?verkar kommunikationen p? f?rskolan s?v?l som mellan barn och vuxen, och barn till barn. Metoden f?r studien ?r observation, och det valdes f?r att g?ra en kvalitativ studie som visar hur det egentligen ?r p? f?rskolan f?r att f? ett s? sanningsenligt resultat som m?jligt.

Allmänhetens medvetenhet kring miljörelaterade ämnen har ökat på senare år, vilket lett till att alltfler företag producerar miljövänliga produkter och positionerar sig som ansvarstagande aktörer på marknaden. Generellt sett har företagen utformade riktlinjer vad gäller arbetsmiljö och arbetsvillkor men sämre insyn i produktionens miljöpåverkan. Textilindustrin ligger bakom en stor del av världens miljöförstöring till följd av de giftiga ämnen som används i odling och produktion. Den ökade medvetenheten hos allmänhet och företag förutspås kunna leda till tillväxt på marknaden för ekologisk bomull och pressen har ökat på att hållbara produktionsmetoder ska genomsyra företagets hela verksamhet.Ämnet för uppsatsen har sin utgångspunkt i vår kandidatuppsats ?Svenska modeföretag synas i sömmarna? som visade att företag inte känner till alla leverantörer och underleverantörer i leverantörskedjan, förutom när det kommer till leverantörskedjan för ekologisk bomull.