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.

This thesis deals with the leisure-time reading of fourteen men with two different occupations, teachers of technology and directors of companies. The main reasons for writing the thesis are that very little is written about mens reading habits and also statistics that tell that mens reading decline regardless of educational level. The purpose has been to compare the reading and relations to literature between the two groups of men and to find out if any differences have to do with factors such as social background or age. The questions we have asked our collected data has been what, how and why the men read. We have tried not to investigate the work-related reading although we are aware of the difficulty in separating this from the leisure-time reading.

The purpose of this master thesis is to investigate if the mobile library has a similar role as the public library. To study this further we intend to examine the value and function of the mobile library. Answers are sought to the following questions: Can the mobile library be seen as a public library in a smaller scale? How do the users experience the value and function of the mobile library? What does the library staff think of the value and function of the mobile library for the users? What would the consequences be if the service of the mobile libraries would not exist? The method used was qualitative interviews. The groups of respondents are mobile library users and library staff.

The purpose of this study is to investigate four students in grades six by interviewing them. It will find out how they personally perceive their own learning in group work and why they work in groups. In my investigation, I will rely on these two questions:How do my subjects reflect on their own learning during group work?Why do my subjects think that they work in groups?For my study, I selected four students from the same school, two girls and two boys, who are 11 to 12 years old. The interviews were individual because I wanted to get a deeper view of how students perceive their own learning in groups and why they are working with a group of other students.

This case study is an attempt to give empirical support to Georgio Agambens theory, regarding how the exceptions from the constitutional order should be regarded as a constant element in modern societies. The purpose was to investigate if Agambens theory is valid in the Swedish context. The exception, as definied by Agamben, is a reappearing phenomenon, which implies that the constitutional order is fragile. Individuals and groups are transferred into ?homo sacers?, meaning people that is to be regarded as legally naked, and offset from the rest of society.What then is it that make the legal norms fragile? In this thesis I will discuss the causality of moral panic.

The focus of this thesis is the group as a pedagogical tool. It investigates whether and how what is known of group size can help further schools in fulfilling knowledge and democracy goals and moreover how such knowledge can influence the principals? management. The mission of school education is to provide the basis for each pupil?s individual development and in the end it is pupils? individual performances which are graded.

Branding is becoming increasingly important to companies within the B2B-sector and they put a lot of effort and capital to develop and strengthen their brands. One way of working with brands is through ingredient branding. An ingredient brand is an alliance between two brands where the ingredient brand is applied on a host brand and works as an ingredient on the product. The purpose of ingredient branding is to create competiveness, differentiation and to create quality associations. Ingredient brands can be divided into emotional and functional categories.

This thesis deals with the development of a specification regarding a push-button, which will be used to control the gear-shifting function in an automobile. In addition to this the author will describe different techniques and theories that have been helpful in achieving data and results for the specification.Kongsberg Automotive AB, is located in Mullsjö, Sweden, the company supplies parts to the automotive industry. In the research and development department, R&D, there is a group that works with development of Shift-By-Wire systems. In an automobile with a Shift-By-Wire system the communication between the gear-shifter and the gear-box occurs electronically. The mechanical link is, in most cases, taken away and replaced by the digital system.

Suicide research has a long tradition within sociology. Parallel to the Durkheimian tradition, seeking the causes of suicide in societal factors, a more cultural understanding of suicide has been emphasized. Attitudes to suicide have been stressed as important for the understanding of suicide mortality levels in different societies. For Russia, where suicide mortality levels are among the highest in the world, an understanding of this kind might be of particular importance.Based on a survey study from Moscow 2004, attitudes to suicide were studied in relation to social, economic and demographic factors as well as to attitudes to other morally disputable behaviors. Suicide attitudes in different age and sex groups in the sample were further compared to suicide mortality levels in the corresponding groups in the population.

This paper examines the European Commission?s, newly established, ?Register of interest representatives? The analysis is divided in two parts, first I analyze the registers purpose, the kind, and detail, of information it contains and the different kinds of groups that are supposed to register. After that I analyze the organizations in the register more thoroughly, using a database of my own creation. The database was constructed with information drawn from the register, as well as information from external sources. Regarding the design and purpose of the register, I find that improvements in the design are needed, if the register is to fulfill its purpose.

There was a silence surrounding homosexuality in the People's Republic of Poland. One can almost get the impression that same sex love, and same sex relationships, did not even exist there; that the communists had successfully removed homosexuality from society. The roots of this silence can be found in the Communist Party´s disdain for anything deemed individualist and deviant, and also in the conservatism and religiosity of the Polish society.In my thesis I study when and how gays and lesbians found a way out of the silence that surrounded their sexuality. Gay men did so by creating subcultures, which found refuge in parks, public bathrooms and a few bars in larger Polish cities, and offered a sense of belonging for them. Lesbians, on the other hand, lacked this access to semi-public spheres, which made it even harder for them to find each other and create a space for their sexuality.

This student report is a literature study about cardiac insufficiency in cats and it is written mainly for veterinary nurses. It is about cats with an underlying heart disease that has led to an incompensated heart failure.It presents a general basis on normal anatomy and physiology, and also how to make the diagnosis, therapy and intensive care.The student report is also about the role of the veterinary nurse during the process of the disease, how to help the veterinarian in the best way, how to handle anesthesia in cats with a heart disease, which factors that can have a significant matter in feeding, and what advices to give to a pet owner with a cat with a incompensated heart failure..

The Functional Resonance Accident Model is a method developed to analyze complex systems for the purpose of accident prevention. In FRAM-analysis a visualization of the complex system is created as an aid for identifying points of interaction in the system where the risk of accidents is high, and to determine where preventive measures are to be placed. FRAM Visualizer is a computer program developed as a tool for creating such visualizations.Many usability problems have been identified in FRAM visualizations created both manually according to established method and by using the FRAM Visualizer software. The purpose of this paper is to give a basis for how FRAM visualizations can be improved in accordance with usability criteria for use in future qualitative studies.The author suggests alterations to the FRAM visualization to resolve usability issues identified in previous articles and to achieve usability goals derived from visual communication theory. The design process is guided by established design principles.

Healthy calves are the foundation in order to run a profitable diary production. Being healthy as calf results in a better start in life and good growth is expected to follow. Within dairy production it becomes more common to rear calves in groups and feed them by an automatic milk feeder. The milk feeder enables for the calves in greater extent to ingest milk or milk replacer several times per day and they are also able to perform natural behaviors in greater extent. Group rearing of calves puts higher demands on the animal keepers to localize individual calves in the group pen, showing signs of illness.

This work describes the process from sketch to functional textile. Starting points are thoughts about the transition from sketch to fabric, and the possibility to sketch before decisions are made about the quality of the final fabric. The first result of this study is the final product, a hand weaved clothing in thin wool that fulfils set demands. The second result is the knowledge that it is possible to make a purposeful sketch without knowing the final product..