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.

Today there are many system development projects that break both budget and time plan. Often this depends on defects in the information systems that could have been prevented. The cost of test can in some cases be as high as 50 % of the projects total cost and it's at the same time an important part of development. Test as such has moved its focus from the software it self and its faults to a wider perspective on whole infrastructures of information systems where assure a good quality is important. Sogeti in the Netherlands have developed a test method called TMap (Test Management approach) that can be used for structured testing of information systems.

Today there are many system development projects that break both budget and time plan. Often this depends on defects in the information systems that could have been prevented. The cost of test can in some cases be as high as 50 % of the projects total cost and it's at the same time an important part of development. Test as such has moved its focus from the software it self and its faults to a wider perspective on whole infrastructures of information systems where assure a good quality is important. Sogeti in the Netherlands have developed a test method called TMap (Test Management approach) that can be used for structured testing of information systems.

 This degree project aims at developing a concept for how to use solar energy to pump up water. The target audience is people living in areas where the functioning of the electricity and water network is absent. In these areas, the hand-powered water pump is the most common technology. The degree project's goal is to find an economically viable alternative to the time consuming hand-powered water pumps. The power comes from solar energy.

Denna rapport presenterar det examensarbete som gjorts i samarbete med företaget Artimplant. Syftet med arbetet är att ta fram en prototyp av ett meniskimplantat i trikåteknik. Det kräver stickning av en given form och att prototypen ska inneha vissa egenskaper.Ämnesområden som berörs under arbetets gång är textiltillverkning med inriktning mot väfttrikå samt medicinsk textil. Förutom textila ämnesområden tas även ämnen som knäledens anatomi och meniskens uppbyggnad, funktion och skador upp. Kunskaper inom dessa områden krävs för att på bästa sätt ta fram prototyper av meniskimplantat.Att sticka det triangulära tvärsnittet och den böjda formen som krävs för ett meniskimplantat har varit ett arbete som pågått under hela projektet.

In each classroom there is a teacher with good intentions wanting what´s best for their pupils. But grades and tests in mathematics from 2009 in Sweden shows there is a crack between the subject being taught and the learning child. The purpose with this research is to find an understanding from a teaching and learning perspective of which teaching method is more suitable for teaching and learning mathematics by doing a comparison between two methods. The main question is:What are the advantages and disadvantages of the traditional and the laboratory method of teaching, supported by the two keywords teaching method and learning?This C-paper is based on a qualitative research aiming to gather an in-depth understanding of human behavior.

 Extra high requirements are made on all systems in health care that they are functional and usable,´something, however, that is not always the case. At Emergency Admissions at Sahlgrenska University´Hospital many systems are in use at the same time and it happens that much overhead is caused by having to fill in the same information in different places. In addition, data that is gathered is to a large extent saved in free text format, which means that it cannot be used in a larger context such as research, quality control or for decision support. Data is saved in the patient file only for the treatment process of the individual patient.A data collecting system with decision support functionality could be a first step towards reducing Emergency Admissions? costs and patients? waiting times by providing a structured method of data collection.

This degree project has been performed along with Classic Garden in Gothenburg andBallongfirman Far & Flyg in Stockholm. Together we have developed a sun- wind- andrain protection. The protection is permanently assembled and mainly intended for publicenvironments as restaurants and outdoor cafés.The design on the sun protection was already done so our task has been to develop theconstruction and to build a prototype in scale 1:4 and one in scale 1:1. The look of thesun protection is approximately as the name implies, equal an igloo. The lamellae aregoing to fold out in different steps all the way down to the ground and the both sides willbe independently of each other.The first stage in the project was to develop differently principle proposal on how thefunction will work when folding in and out the protection.

In this paper Swedish hedge funds and strategies are discussed and analysed. These new financial forms seem to draw recently a huge attention both in media, press and the academic world. The fact is that hedge funds have existed already for a long time but it is still known too little about them. After the introduction of hedge funds, different asset pricing models are discussed including the most basic of all ? CAPM and further Fama and French three factor model as well as the expanding model with conditioning approach.

The aim of this study was to evaluate the stir drying method, for drying of grain during Swedish conditions. The evaluation was done during the harvest year 2004, on four farms with stir driers. The driers were evaluated for their energy consumption, design, stirring effectiveness and how much time the farmer has to spend on every tonne of grain. A comparison was also done with conventional Swedish high temperature driers. Totaly six batches of grain from stir driers were examined, mostly winter wheat, but also barley and wheat.

After a workshop in Kuopio held in June 2006, Interbull decided to go forward with the development of a system for beef international genetic evaluation and a three year project called Interbeef was launched in June 2007. The participating countries are so far limited to Europe and the only trait evaluated at present is adjusted weaning weight (weight at 200 days). The results from a first international genetic evaluation have been shared with the countries but are not yet official. The evaluation is based on data from purebred Charolais and Limousin. To achieve good estimates of proofs in an international context it is important that methods for data validation and model selection are implemented.

AimThe specific questions in the theoretic part were:What is contained in the terms "balance and balance skill" and how can this skill be measured?The specific questions in the empirical part were:How does balance skill in different age categories of children correlate with biological and physiological parameters such as age, gender, body height, weight and level of physical activity?MethodsLiterature search based on books and scientific papers related to the questions posed above. Selection was made at libraries and on?line through "Pubmed". Specific search words were used.

The master thesis, conducted at Metrima AB, concerns the development of a non-intrusivedistribution meter as a basis for individual tap water billing in apartments.The project is conducted in response to the market interest in individual tap water billing inapartments as an answer to environmental concerns regarding water consumption. Due to thehigh installation cost of traditional water meters, a new method of determining waterconsumption, without having to cut water pipes, is proposed.The proposed method distributes the total water consumption for an apartment complex toindividual apartments according to distribution meters, measuring water run-time, in eachapartment. The water run-time is estimated by measuring the water pipe?s outward vibrationsand temperature changes.A test environment was established and a prototype built, using a tilt- and vibration sensor forvibration sensing and a precision temperature sensor to measure temperature changes. As bothsensors work well in the test environment, further testing was done in 3 apartments for aduration of 5 days.

Inclusion body disease (IBD) affecting boas and pythons is a serious and common disease. Boas can be clinically healthy carriers, which makes control of the disease difficult. The causative agent has not yet been confidently identified, and therefore there are no serodiagnostic tests available. Today, histopathologic examination of tissue biopsies is the recommended antemortem diagnostic method, but there are several disadvantages. The objective of this study was to compare the sensitivity of two diagnostic methods ? liver biopsies and blood smears, and to evaluate ultrasoundguided needle biopsy of the liver.

Thinning is one of the most important silvicultural activities in middle aged forests, partly to minimize damages and partly because it leads to earlier harvesting revenues and increases the value of the remaining trees. There are many different indices used to describe stand density and thereby the need of thinning in forests today. Studies have shown that forest variables can be estimated with high accuracy using airborne laser scanning and it is likely that the method could also be used to estimate forest density indices. In this study, the possibility of using the forest density index ?H² to determine and map priorities for thinning operations for a forest area was examined.