Intangible assets are often a significant part of Swedish companies? assets. Most of these are accounted for as goodwill, arising from acquisitions. After EU:s decision to adopt IFRS as the new accounting standard, intangible assets will to a larger extent be recognized separated from goodwill. This thesis aims to quantify this change and to analyze what specific intangibles are affected most by the transition to IFRS.

To save energy it?s popular to build houses with low energy loss. In these houses the walls are keeping a lower temperature in the external side which leads to a higher relative humidity. In addition more material, such as wood studs, are used which means that there is more moisture to dry. More moisture in combination with higher relative humidity may pose a higher risk of microbial growth.

Mould is a common contamination in cereals. The growth of mould can stimulate mycotoxins production andsome of which at critical concentrations cause health problems in humans and animals. Fusarium is one of thefungus species that has been found in crops and can cause major problems for farmers such as reduced harvestand economic losses. A group of Fusarium species, Fusarium avenaceum, Fusarium poae and Fusariumtricinctum express a mycotoxin, enniatin. The limited information available today about enniatin-forming fungiis that they grow out on fields of wheat in colder climates.

Silviculture in young stands in Sweden is below the mark concerning what has to be done in the forest, and it is time to solve the problem. The problem will not be solved only by the private forest owners, professional help is needed. Skogsägarna Mellanskog is one of four forest unions in Sweden who wants to play a role and take responsibility for forestry in the middle of Sweden. This academic essay is based on a market survey sent to 350 forest owners in the Örebro district. 186 of them answered the questions, giving a response frequence of 53 percentage. The purpose of the essay is to find the determining factors which will make a forest owner to find a collaborator when planning and carrying out the silviculture measures in young stands. The result of the survey shows that the forest owners are anxious about the price and the costs. The costs have a severe effect if the silviculture measures in young stands will be carried out or not.

I min undersökning studerar jag elevernas interaktion face-to-face på raster där den bärbara datorn finns med. Syftet är att undersöka hur den bärbara datorn påverkar interaktionen mellan eleverna på raster. Mina frågeställningar är hur och när elever är socialt responsiva respektive asocialt responslösa på raster samt hur elevernas interaktionsritualer ser ut? Jag har använt en kvalitativ metod för att kunna besvara mitt syfte och mina frågeställningar. Jag intervjuade fem elever i årskurs ett på en gymnasieskola i Karlstad och genomförde tre observationstillfällen. Studien visar att den egna datorn både kan ses som en tillgång och hinder på raster för elever på gymnasiet vid interaktion.

This study is based on my work as a teacher of Swedish language and literature to upper secondary school students, and my interest in developing the teaching of literature by using both new criticism theories and theories of literary perception focusing on reader response. The purpose of the study is to examine the learning process in trying to develop literary competence and to find out how to describe the competence shown by the students. My starting-point is a discussion about literary competence and the theory and model of literary competence by Örjan Torell. In examining literary competence, by how students use their constitutional competence as well as performance and literary transfer competences, Torell´s model shows the possibility and the need for both knowledge of literature and personal reception by focusing on the dialogue between author and reader.The method is qualitative and the empirics are material collected in one senior high school class in the Social Science programme during their second and third year. The material contains written reading logs, written answers to tasks and transcribed recordings of discussions of literature.The analysis shows a variety among the literary competence shown and developed by the students and points to the complexity of understanding the concept of literary competence.

An increasing number of chemicals are being transported by ships along the Swedish coastline. Many of these chemicals may pose a threat to the environment. Accidents and spills are luckily rare, but nonetheless it is important to be prepared for a possible chemical spill. The Swedish Coast Guard is responsible for responding to chemical spills at sea, and has both equipment and trained personnel for the purpose. In order to prepare for a possible accident one also needs to know what is currently being transported at sea.

The economic growth in Ireland, during the 1990s, lead to changing migration patterns. Ireland became a destination country for immigrants instead of an emigration country. Before 2004 people who were born on the island of Ireland had a constitutional right to Irish citizenship. This right was removed after a referendum in 2004.National identity is a sense of community constructed through common history and defines who belongs to the nation. The purpose of this thesis is to do a critical discourse analysis of the debate in media before the referendum.The analysis was done on texts from The Irish Times, one of the major newspapers in Ireland.

This report has been done in collaboration with SCA Skog, Norrbottens Forest Management Area. The purpose of the survey is to try to find out what the forest owners who either live in Norrbottens Forest Management area or outside but has their forest holdings in the administrative area has the vision of SCA Forest and their forest services offered by the administration. But also to find out the presences of other timber buying players who procures timber in the administrative area. This study seeks to determine if there are deficiencies that may need changes or improvements to the prevailing conditions in Norrbottens management area. The literature study is about how to design a questionnaire based on what you want to know and what to consider in order to eliminate the problem of constructing a questionnaire. A questionnaire was sent to 400 randomly selected forest owners who have their forest holdings within SCA Forest Norrbotten Management Area. And of the 400, it was 181 respondents with 39 women and 138 men.

Sustainable design - a study on sustainable design and its incentives and barriersThe purpose of this study was to investigate the incentives and barriers existing within companies focusing on eco-design. The aim was also to examine the consumers? thoughts on eco-design and sustainable products. A further aim was to try to concretize important lessons for future work on sustainable production and consumption. Two methods were used for completing this study; a literature study and a practical study consisting of interviews with companies focusing on eco-design and a survey among students.

Nilsson Ulrika & Svensson Therese (2010) Pedagogers bemötande av barn i behov av särskilt stöd i förskolan. Pedagogues response to children with special needs in pre-school. Syftet med detta arbete är att undersöka hur några pedagoger bemöter barn i behov av särskilt stöd. Diskussion med pedagogerna angående vilka barn de anser är barn i behov av särskilt stöd är ytterligare något som kommer tas upp. Undersökningen kommer vidare att belysa vilket stöd och handledning pedagogerna har tillgång till för att möta och hjälpa dessa barn att utvecklas efter egna förutsättningar. De frågeställningar som undersökningen utgår ifrån är följande: ? Vilka barn anser pedagogerna är i behov av särskilt stöd? ? Hur bemöter pedagogerna barn i behov av särskilt stöd? ? Vilken handledning och vilket stöd behöver och får pedagogerna för att kunna möta och hjälpa ett barn i behov av särskilt stöd att utvecklas efter sina egna förutsättningar? Undersökningen har ägt rum på två olika förskolor och fyra pedagoger, två rektorer och två specialpedagoger har blivit intervjuade.

Purpose: The purpose of this thesis is to examine whether some periods of declines in Swedish real credit can be explained by a credit crunch. Is it further possible, with these results, to do any conclusions about the banks behaviour in the on going financial crisis that has shadowed the country since 2007/2008? Method: A credit crunch is here defined as a period of supply-side restrictions on loans which doesn?t reflect the ongoing interest rates. By estimating a supply and demand function with a disequilibrium model the excess demand- and supply for credit due to different periods can be calculated. Conclusion: A credit crunch has been present during a period after the banking crisis of early 1990?s.

This literature study aims to examine the existence of cancer stem cells in breast cancer. The cancer stem cell theory states that there is a hierarchical organization within a tumour, in which a small subpopulation of the cells can initiate new tumours and maintain tumour growth whilst the bulk of the tumour cannot. These tumour initiating cells have shown to possess many characteristics similar to those of adult stem cells, which is why they are often referred to as cancer stem cells. Both cell types have the capacity of asymmetric division and have shown to possess mechanisms of resistance to both apoptosis and cancer drugs. The cancer stem cell theory elucidates many biological aspects such as the heterogeneity of tumours and the relapse of many cancers after what appeared to be successful treatments.

Introduction. Infection Prevention is one of the surgical nurses' main responsibilities. One of the steps which patients undergo in this purpose before surgery is the preoperative skin desinfektion. Background. The patient washes the day before surgery with Descutan cutaneous sponge 4 %, a sponge containing chlorhexidine.

This thesis examines the scientific publishing in the subject area of evidence based practice EBP in social work. Issues are: How has this publishing evolved, separately and compared to the publishing about evaluation in social work? What authors/countries have produced the largest numbers of articles? What journals have published the largest numbers of articles? Which are the most frequent co-occurrences of a selection of terms? 161 records for articles from 50 different journals were selected from Social Services Abstracts using subject of journal and a query as criteria. For each year, the number of articles about evaluation in social work was larger than about EBP. A decline in the publishing about evaluation coincide with a growth in EBP after the year 2000.