AbstractTitle: How has IAS 38 affected accounting in small and large companies?A study of the differences in the accounting of financial ratios between small and large companies.Authors: Jasmine Choudrey & Rana QadriMain Course: Business EconomicsThe aim of this study is to make a comparative examination between small and large companies in Sweden and to analyse how accounting of intangible assets has been affected or changed due to the introduction of the new accounting recommendations and IAS 38.Main theory: There are no theories available on these type of researches due to the fact that the introduction of the IFRS is relatively new. Instead the essay discusses facts about the financial ratios and IFRS as a starting point for the study.Method: The examination will be a combination of both quantitative and qualitative techniques. The quantitative part will be based on statistics and financial ratios from the different companies annual reports. These financial ratios will be analyzed by performing a confidence interval.

Abstract AimThe purpose of this study has been to investigate the possible differences in grades and attitudes towards further studies that can be explained by the student?s level of physical activity. The questions we wanted answers to were:- Does students in more sports-oriented programs have better grades than students in more theoretical programs?- Is there a relationship between physical activity and study-results?- Are there any differences in attitudes towards further studies for students at the different programs?- Which other variables could be affecting the students grades?Method The extent of this study has included 3 municipal schools and 6 classes (2 from each school) ? in all 119 students and 6 teachers. 3 different social sciences programs have participated ? two sports-oriented and one without any sports-oriented concentration .

This master thesis was conducted in order to investigate the effects of the browsing species Yeheb on animal tissues in Swedish landrace goats and to make a literature review in order to increase the knowledge of the importance of this plant for livestock production in Somalia. The evergreen Yeheb bush is a very important feeding source for grazing and browsing animals in Somalia during the dry period. Yeheb contains cordeauxiaquinone that stains the bones of the animals red/pink, which has been an increasing problem when exporting meat to foreign countries. In an experiment, two goats were fed dry and fresh leaves from the Yeheb bush for one and two months, respectively. The goats did not feed the intended amount of dry leaves, since the supply and palatability was not as high as estimated.

This master thesis was conducted in order to investigate the effects of the browsing species Yeheb on animal tissues in Swedish landrace goats and to make a literature review in order to increase the knowledge of the importance of this plant for livestock production in Somalia. The evergreen Yeheb bush is a very important feeding source for grazing and browsing animals in Somalia during the dry period. Yeheb contains cordeauxiaquinone that stains the bones of the animals red/pink, which has been an increasing problem when exporting meat to foreign countries. In an experiment, two goats were fed dry and fresh leaves from the Yeheb bush for one and two months, respectively. The goats did not feed the intended amount of dry leaves, since the supply and palatability was not as high as estimated.

The master thesis has been constructed together with Scania, who had a wish to develop their training for newly employed design engineers. The purpose of this thesis is to examine how a company's introduction process can be shaped, as the introduction is the key to success for the individual as well as the organization. With a focus on how the productivity among newly employees can increase and how the introduction becomes meaningful to the individuals and the organization, the objective of this work is to develop concepts applicable for an introduction.The work was conducted using qualitative interviews with several different individuals at Scania and other companies. Along with the interviews a survey was constructed and sent out to newly employed design engineers at Scania to get a view of their opinions on the present training. During the first period of a job there are several factors that affect the employee based on the result from the interviews, previous research and theories.

This degree theme work aims to evaluate the present ICC-profile and printing ink of Dalarnas Tidningar AB. The companyhas changed printing ink quality and wants to evaluate how the present ICC-profile work with the new printingink. Four different ICC-profiles were included in the comparison.One test printing was accomplished with two different separations. Two new ICC-profile was created, as a comparingmaterial. An densitometer was used to measure the technical parameters of the printing.

The heterosis effect and breed group effect of crossbreds between Swedish Holstein (SH) and Swedish Red (SRB) was estimated in this study. Observations on cows born between 1990 and 2012 were used to estimate the heterosis effect and breed group effect for several traits included in the Nordic breeding goals: production, fertility, udder health, calving performance, survival and other diseases. Breeding within the Holstein dairy breed has earlier been focused on increased milk production and conformation. This, combined with an intensive use of individual animals, has resulted in a radical increase of milk yield in the Holstein dairy cow population all over the world. However, this breeding strategy has resulted in increased inbreeding and several functional traits have impaired.

AbstractThis essay is an investigation where I try to gain an increased knowledge of the three assistants? (in the mentally disability profession) opinion about their education and their first years in their profession. I have also tried to answer the questions whether the course mentally disability/functional gives the students a good start in their profession, if there are any flaws or if something is missing in the course or if they can think of any improvements to make the course better.This investigation is performed as a qualitative interview study where three women were interviewed about their education and their first years as assistants? (in the mentally disability profession). All the interviewed women have been working in the care activity for two or three years since they graduated.

Att arbeta med ART metoden är en kvalitativ studie med syftet att ta reda på hur ett specifikt arbetslag arbetar med modellen Aggressive Replacement Training (ART) i en skolverksamhet. ART metoden är en beteendeförändringsmodell skapad för kriminella utåtagerande och aggressiva unga. Utveckling av ART metoden och dess anpassningsbarhet har gjort den till en arbetsmodell som används inom skolan, då modellen anses kunna ge alla barn och unga verktyg och träning i dess sociala och emotionella utveckling. Metoden innehåller de tre huvudkomponenterna: socialfärdighetsträning, känslokontrollträning och moralträning. Arbetslaget Trädet som deltar i studien arbetar endast aktivt med ART modellens sociala färdighetsträning och pedagogernas arbete med denna komponent presenteras i uppsatsens analysdel.

Man spends most part of the day at work and is therefore influenced by it?s ambience. That?s why it?s important that the environment at work is health promoting and can function as a supportive environment. The purpose of this study was to describe job satisfaction among employees and to analyse a possible connection between job satisfaction and employees experiences of SOC.

This master thesis was conducted in order to investigate the effects of the browsing species Yeheb on animal tissues in Swedish landrace goats and to make a literature review in order to increase the knowledge of the importance of this plant for livestock production in Somalia. The evergreen Yeheb bush is a very important feeding source for grazing and browsing animals in Somalia during the dry period. Yeheb contains cordeauxiaquinone that stains the bones of the animals red/pink, which has been an increasing problem when exporting meat to foreign countries. In an experiment, two goats were fed dry and fresh leaves from the Yeheb bush for one and two months, respectively. The goats did not feed the intended amount of dry leaves, since the supply and palatability was not as high as estimated.

Aim: The purpose of this study is to, referring to Shulman?s pedagogical content knowledge theory (PCK), examine how selected Physical Education teachers, educated in GIH and with a maximum of two years' work in upper secondary school, pursue their education in training theory. Moreover, another purpose is to examine how their education at GIH has prepared them for teaching in this subsection. Questions to be answered:? What are teachers' attitudes to training methods as part of physical education and health in upper secondary school?? In what way, referring to PCK-theory, are teachers working with training theory??In what way do the teachers think that their education at GIH has contributed to their teaching in training theory, referring to the pedagogical content knowledge theory?Method: The study has a qualitative approach and study design consisting of five semi-structured interviews with teachers working with Physical Education in upper secondary school. The selection was made considering that all teachers have been educated at GIH and had a maximum of two years working experience.

There are a lot of different sounds in our sound saturated time. Noise is an unwishable soundand a high sound level can give short- or lingering problems for both children and adults.The purpose was to find out if and in that case why children and the activity at the pre-schoolaffects by a high soundlevel. Another purpose was to examine what the effects would be if thepedagogues set about the work to get a good sound environment at pre-school.The investigation was accomplished in shape of qualitative interwievs where six pedagoguesfrom different pre-schools answered questions about a high soundlevel.All of them have been educated to hearing pilotes.The result of this investigation shows that some pre-schools have a high sound levels but notall of them. In those cases where there is a high soundlevel are there often too many childrenat the same place on the same time. That makes the soundlevel even higher and both childrenand adults are getting tired.By improving the sound environment at the pre-school both children and adults often gets abetter activity.Keywords: high soundlevel, hearingpilot, noise, affects on children..

Ethical competence is an important precondition when people are to respond to moral problem situations as efficiently as possible. In these situations it is not easy to make choices and decisions, especially when many stakeholders are involved with various opinions and interests.The purpose of this thesis was to generate a web-based support tool to train and promote ethical competence of the users of this tool.We first created a theoretical basis by studying the major theories of ethics in general and ethical competence in particular. The importance of ethical competence and its main subject, namely, the autonomy in the theoretical part described and specified. In addition has the practical ethical reflection over morality preferred and characterized to the classical ethical passivity over morality. We have also preferred and characterized the autonomous thinking to the heteronomous one.Based on the theoretical base a prototype tool to support the training of ethical competence was designed and developed.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Alcohol consumption after training and its effects on muscle gain and recovery adult menAuthor: Frida Carlstedt, Puck JanssonSupervisor: Frode SlindeExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: April 09, 2014Background: Today, the Swedish population exceeds the recommendations for alcohol intake while advised to move at least thirty minutes a day. It is well established what happens if you drink alcohol before a workout or if you workout the day after an alcohol intake, but it is less well established how muscle gain and recovery are affected by an intake of alcohol in the phase of recovery.Objective: The objective of this review is to investigate if there is a relation between alcohol intake after a workout and effected recovery and muscle gain. This was performed by measuring the outcomes cortisol, testosterone, creatine kinase as well as different measures of muscle strength. The issue was ?Does an intake of alcohol after training affect recovery and muscle gain??Search strategy: A systematic review in the databases PubMed and Scopus with the MeSH-terms: exercise, muscles, recovery of function, training, athletic performance, performance, sport, alcohol drinking, alcohols, alcohol and ethanol.Selection criteria: Criteria for articles to be included in this review were that they would be RCT- and human studies in healthy subjects as well as containing an ethanol intake after a physical activity that consisted of weight training in the form of resistance training or other forms of activity that promotes strength.Data collection and analysis: A systematic search for literature as mentioned above (search strategy) was performed as well as an analysis with the SBU quality review template for randomized studies, and a quality review for each measure of outcome according to Gothenburg University summarized evidence template for measures of outcome.4Main results: Many studies are authored by the same group of researchers and/or are of a lower quality.