The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

Semi-natural grasslands have a high biodiversity and host ecologically and economically valuable ecosystems and species. Restoration on these types of land is often done by removing trees and scrubs, mowing, grazing, changing the soil by removing nutrition or changing the structure of the ground. Another way of restoration is planting seeds of common grassland plants. By comparing 18 scientific publications I investigated if the restoration was affecting the plants in a positive way and if the effect was similar for insects. By comparing the publications, time seemed to have an important effect on insects. They needed time to recolonize restored areas.

The project deals with the evaluation and testing of speaker and microphone elements as well as microphone cavity.The first part of the report comprises a comprehensive theoretical part about drivers, microphone elements, and to some extent microphone cavity.The goal was to , on the behalf of the company Limes Audio AB, develop proposals on microphone element and cavity as well as drivers for a speakerphone application, based on specific factors. The main factors were performance, price and form factor.The aim was to create the best possible conditions for Limes Audio's software developers to implement the company's audio-enhancing software, mainly adaptive echo cancellation.The testing was carried out using Adobe Audition and MatLab. The test methods were developed in conjunction with Limes Audio and are described below.The project will result in suggestions for a speaker, a microphone and a cavity. The cavity were removed from the product because the results indicated that the cavity matter little for the end result.The report concludes with a discussion on how the measurements could have been enhanced to simplify the interpretation of the results and making the testing more efficient..

My goal in this study was to research how teachers with education in pedagogical drama think about drama and how to use it as an educational tool. The method I used to acquire the results was by interviews. In total I interviewed six different teachers which had some kind of education in pedagogical drama. This study revealed that all the teachers in some way used educational drama in preschool. The purpose with educational drama is to improve the children's fantasy, creativity, empathy, self-awareness and also their ability to co-operate with other children.

This is a report about accessibility. For this project the accessibility of a building in the city of Halmstad was evaluated. It´s a three storey building with five apartments on each floor divided by two stairwells. These five apartments have since been divided into three different types of apartments. Each type of apartment has been assessed separately.

This study aims to analyze four gymnasium teachers? opinion on the values within the Swedish school system today, as well as the presence of conflicting values and goals in their role as a street level bureaucrat. A comparative aspect concerning private and state regulated schools was implemented into the study in order to compare one school system to the other. This was achieved by using semi-structured interviews with the aim to register the teachers? opinions on these matters.The study showed that the teachers perceive a high amount of discretion within their role as a street level bureaucrat concerning the educational aspect of their work.

This thesis has been done in collaboration with Peab Stockholm Building 3, which is a region within the Peab Sverige AB. The report is based on a survey and studies of Peab business management systems and production literature. For general information gathering has literature from well-known sources collected in libraries and through the Internet. It shows through the work that Peab has routines for experience feedback in the construction process, but that these procedures work in a small scale and the practical work experience feedback does not work at all. This is also something the construction industry in general also perceived as problematic. The questions in the report are of a wide scale and concerns construction errors cost, how the employees perceive that the company takes advantage of the skills and the mental stress in production line. The goal is to find how Peab Stockholm Building 3 will work on the experience feedback to allow for better productivity. In conclusion, the report author tries to demonstrate what can lead to increased productivity and improved work experience..

In a suburb of Stockholm, local polititians descide to close down an elemantary school. Because of its shortage of pupils, the polititians claim they can not guarantee the quality of the school and the public requreiments of equal education. The school-employed teachers and parents of the pupils are all unhapy with the descision, but first and foremost dissatisfaied with how the descision was communicated.Using qualitative methods; interviews and content analisys, this thesis aimes to determine how the involved parties, in regards to the termination of the school, view the concepts of freedom of choice, equal education and quality. Interviews have been made with decision-makers, employees of the school, the school leader, one civil servant and parents; all with the goal of understanding how the involved parties view the events leading to the termination of the school and what causes they see. Furthermore, the thesis analyses if and why the involved parties experience the decision as legitimate..

This report is about the shear force design of reinforced concrete according to Europe?s common dimension rules, Eurocode. The purpose is to describe the calculation procedure and the background to the formulas and expressions that occurs. Furthermore results from different calculation methods (hand calculations and computer calculations) will be compared to see how they differ.The goal with this is to go through the parts of Eurocode dealing with shear force and that this will lead to a clear review of these. You should also be able to see how results and the calculation procedure differ between different calculation methods.

Incentive programs are one of the most important strategies that a corporation has in order to achieve its major policies and goals. The purpose of this paper is to identify these goals and their function, so that we later can analyze the incentive system?s effectiveness. The paper?s focus is on Max Hamburgarerestauranger AB?s incentive system, that is directed to the managers of all of its restaurants.We had interviews with the CEO, as well as the head of the Economics Department of Max H.

It has in a broader extent become important for companies and other organizations with large organizations to have a properly functioning web platform where content management is an essential part. Polopoly is a web content management system developed in Sweden, used by several European corporations but foremost Scandinavian such working in different media related business areas.Our aim has been to analyze this tool and render a report which hopefully will assist the initiator of our thesis; a consulting enterprise called Qurius, in their negotiations with future customers, when to suggest Polopoly as a suitable content management solution.By using case studies at companies currently using Polopoly, our goal is to define which characteristic makes the product a competitive publishing tool. To put our analysis in perspective, we will compare the most important aspects of Polopoly with a similar product.According to the results of our investigation we consider Polopoly being a beneficial choice with regard to a number of important parameters. Finally we have summarized these properties in a list of examples explaining in which cases Polopoly is a preferable alternative as a web based content management platform..

The business mission of Norra Skogsägarna is to achieve a profitable forestry for the private forest owners. With this as a background it is of interest for the forest owner association to know how forest owners think about voluntary retentions, the methods of increasing production and quality and if there are differences between those who have chosen to certify their forest and those who haven?t. This kind of knowledge is of importance, to in an effectively and adjusted way, help the forest owners achieve a profitable forestry. The objective of this master thesis is to increase knowledge about private forest owners? opinions of the methods of increasing production and quality and to what extent these methods are used.

This thesis reports on a case study of a forest company, Stora Enso, and their experience from a number of trials and experiments with ash recycling. A literature survey and a total of eleven in-depth interviews were carried out. Ash recycling was found to be the concern of three different divisions of the company. The pulp industry which produces the ash, the forest division which would be responsible for identifying land and spreading the ash, and Stora Research, which has had a major part in the design and implementation of research trials. Lacking an overall company decision on ash recycling the matter is left to the individual divisions.

This report is about the shear force design of reinforced concrete according to Europe?s common dimension rules, Eurocode. The purpose is to describe the calculation procedure and the background to the formulas and expressions that occurs. Furthermore results from different calculation methods (hand calculations and computer calculations) will be compared to see how they differ.The goal with this is to go through the parts of Eurocode dealing with shear force and that this will lead to a clear review of these. You should also be able to see how results and the calculation procedure differ between different calculation methods.

Stage Design is design for action and contains décor, side-scenes and properties, as well as costume and grease-paint. The one responsible for this is the Stage Designer, who together with the Director, creates the best conditions for the actors to perform in. The stage, where the play takes place, could be either in a theater, an auditorium, or in another sort of room, at another place, inside or outside, and where the place itself inspires to theatrical performance and expressions. This type of theater is called Site-specific theatre. Two examples of this is the workshop ?Skogen sjunger? (eng.