The problems and the opinions regarding accounting of Goodwill have always been an issue. In the search for a more standardised accounting standard IASB made a series of changes with the implementation of IFRS/IAS, which means that all companies who are listed on any stock exchange in Europe have to follow these new standards. During the process IASB wanted some feedback from the users to get a better understanding of how different participants in the economic market would respond to a number of questions regarding different changes in the accounting. In total IASB got 126 responses for the 'Comment Letters' (CL) they sent out.This paper aims to review these CL and examine how different participants will stand on different questions, mainly regarding the elimination of the pooling method and if goodwill is to be amortised but also any opinions regarding the implementation of the impairment tests. The present study comprises 126 CL, which represent participants from all the corners of the Earth.

Förgiftningar hos däggdjur som druckit vatten kontaminerat med cyanotoxiner har observerats världen över, och riskerar att öka i takt med tilltagande övergödning och klimatförändringar. Denna litteraturstudie inriktar sig på mikrocystin (MC) som är det vanligaste och mest studerade cyanotoxinet. Studien avgränsar sig till akut intoxikation hos däggdjur och fokuserar på grundläggande mekanismer hos toxinet, såsom absorption, distribution, metabolism och elimination. Vidare beskrivs de toxiska mekanismerna och de akuta toxiska effekterna. MC orsakar utbredda nekroser och blödningar i levern. Den specifika distributionen till levern anses bero på det höga uttrycket av organiska anjontransportörer (OATP).

In this essay a conclusion about the way female characters are portrayed in fantasy novels will be attempted through an analysis of one selected female character from each selected novel. The works that have been chosen are; J.R.R. Tolkien?s The Lord of the Rings, Robert Jordan?s The Eye of the World and A Game of Thrones by George R.R. Martin.The analysis will be done with the help of examples and theories from both feministic criticism and gender studies.

To integrate environmental concerns into non-environmental policy making has become an important policy objective within the European Union. This essay investigates policy instruments in use to achieve environmental policy integration in the EU's transport sector respectively fisheries sector. The point of departure is a theoretical discussion about governance and the use of different policy instruments for environmental management at the EU-level. The focal point is the argumentation that regulatory policy instruments alone cannot achieve environmental policy integration satisfactory. By using Jordan et al's classification of so called "new" environmental policy instruments (market-based instruments, voluntary agreements and ecolabels) as complements to regulatory measures, the essay investigates whether the first-mentioned are used within the two sectors.

Syfte: Syftet med denna studie är att öka kunnandet och förståelsen inom området konflikter och konflikthantering. Metoden som används är en fallstudie där lärares och elevers syn på den konflikthantering som sker på en specifik gymnasieskola studeras. Den övergripande frågan är hur lärare och elever upplever, hanterar och arbetar med konflikthantering i skolan. Frågeställningar: ? På vilket sätt ser lärare och elever på varför konflikter uppstår?? På vilket sätt påverkar konflikter lärare och elever och samspelet emellan dessa och vad får det för konsekvenser?? Hur ser lärare och elever på skolans arbete med konflikthantering?Metod: En fallstudie med intervjuer.

The communist party Khmer Rouge took over the power in Cambodia in 1975, and ruled the country until the beginning of 1979. During these years they attempted to create a completely new society, a true Khmer nation, which involved massive economic and social reorganisation and elimination of people which did not fit in the new ideal.Three decades has passed since the genocide, and the senior leaders of the Khmer Rouge will now be tried in the Khmer Rouge tribunal, which consists of both Cambodian and international judges and prosecutors. The integrity of those tribunal representatives will be crucial for the integrity of the tribunal as a whole and thus also for the outcome of the processes. It is hard to determine whether the purposes for demand of accountability will be satisfied, it is though clear that there are many obstacles in the way for an unproblematic and fair procedure..

Eight healthy 3-day-old foals were given repeated injections of trimethoprim-sulfadiazine intravenously for 3 days, at a dosage of 15 mg/kg bodyweight (2,5 mg trimethoprim and 12,5 mg sulfadiazine). Blood samples were collected prior to each administration and for the following 24 hours after last administration. Serum concentrations of trimethoprim and sulfadiazine were measured and the pharmacokinetics for the substances were studied. The elimination half time (t½) and clearance (ClB) for trimethoprim and sulfadiazine for the foals did not diverge from adult horses. According to these data it is possible to assume that the same dose interval and dose can be used for foals as for adult horses.

Eight healthy 3-day-old foals were given repeated injections of trimethoprim-sulfadiazine intravenously for 3 days, at a dosage of 15 mg/kg bodyweight (2,5 mg trimethoprim and 12,5 mg sulfadiazine). Blood samples were collected prior to each administration and for the following 24 hours after last administration. Serum concentrations of trimethoprim and sulfadiazine were measured and the pharmacokinetics for the substances were studied. The elimination half time (t½) and clearance (ClB) for trimethoprim and sulfadiazine for the foals did not diverge from adult horses. According to these data it is possible to assume that the same dose interval and dose can be used for foals as for adult horses.

Eight healthy 3-day-old foals were given repeated injections of trimethoprim-sulfadiazine intravenously for 3 days, at a dosage of 15 mg/kg bodyweight (2,5 mg trimethoprim and 12,5 mg sulfadiazine). Blood samples were collected prior to each administration and for the following 24 hours after last administration. Serum concentrations of trimethoprim and sulfadiazine were measured and the pharmacokinetics for the substances were studied. The elimination half time (t½) and clearance (ClB) for trimethoprim and sulfadiazine for the foals did not diverge from adult horses. According to these data it is possible to assume that the same dose interval and dose can be used for foals as for adult horses.

Urinvägsinfektion är den vanligast förekommande vårdrelaterade infektionen varav urinvägskatetrar orsakar cirka 90 %. Syftet med studien var att undersöka om val av metod och material för urinvägskateterisering kan minska förekomsten av kateterrelaterade urinvägsinfektioner. Uppsatsen genomfördes som en litteraturstudie. Femton vetenskapliga artiklar granskades och analyserades. Katetrar belagda med hydrogel, silver och antibiotika tycks ha en hämmande effekt gällande uppkomst av urinvägsinfektioner.

There is no clear connection between cutaneous adverse reactions and atopic dermatitis in dogs, however, reports show a prevalence of cutaneous adverse reactions in 2-30% of atopic dogs. The purpose of this study was to record how many atopic dogs that also were diagnosed with cutaneous adverse reactions. Journals of atopic dogs in two Swedish animal hospitals, diagnosed between 1995 and June 2003, were examined. In the two animal hospitals, 188 journals were selected to match the criteria of atopic dermatitis according to this study. Of these dogs, 86 were put on a strict food elimination dietary trial.

Magneter har använts långt tillbaka i tiden för att behandla olika åkommor. Det senaste årtiondet har de fått ett uppsving som en alternativmedicinsk metod. De påstås ha olika medicinska effekter så som att ge ökat blodföde och verka smärtlindande och avslappnande på ömma muskler. Syftet med den här studien var att studera huruvida hästtäcken med 120 stycken insydda permanenta magneter (à 900 gauss) har någon effekt på beteenden hos hästarna vilka tyder på en ökad avslappning. Sju normala, friska hästar inkluderades i en prospektiv, randomiserad, blindad, placebokontrollerad cross-over studie.

Magneter har använts långt tillbaka i tiden för att behandla olika åkommor. Det senaste årtiondet har de fått ett uppsving som en alternativmedicinsk metod. De påstås ha olika medicinska effekter så som att ge ökat blodföde och verka smärtlindande och avslappnande på ömma muskler. Syftet med den här studien var att studera huruvida hästtäcken med 120 stycken insydda permanenta magneter (à 900 gauss) har någon effekt på beteenden hos hästarna vilka tyder på en ökad avslappning. Sju normala, friska hästar inkluderades i en prospektiv, randomiserad, blindad, placebokontrollerad cross-over studie.

Entrepreneurial failure is probably a subject that is not well understood. This might have to do with the methodological difficulties of screening out failed entrepreneurs. In this thesis a tool is developed for analyzing supposed entrepreneurial failure. In this model entrepreneurs are surrounded by different stake holders. By using the failure deconstruction model to analyze my own entrepreneurial effort I find that it has neither been a successful project nor a disastrous one.

During the last few years the western world has seen an increasing interest in the topic of atheism, with bestselling books by writers like Richard Dawkins, Sam Harris and Christopher Hitchens. The critic of religions that these writers have brought to the table have not gone unmet, with writers like Dinesh D'Souza rushing to the defence of Chrisianity.Taking on the arguments of New York Times bestselling author Dinesh D'Souza in the current debate on the existece of God and the usefullness of religion, I here examine the claim by D'Souza that atheism, in fact, is responsible for the worst mass murders of history. In taking D'Souza's arguments and analyzing them on its own philosophical merits, with methods like the process of elimination and information evaluation (i.e source criticism), I will here show just exactly how persuasive these arguments prove to be. In the following pages we will not only discuss the role of atheism in 20th centuary totalitarianism, but also answer questions like ?Was Hitler an atheist or a theist??, ?Is atheism responsible for the worst crimes of history?? and ?Are people who believe in God in fact more moral the those who do not??.