Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.

By limiting our horse?s freedom of movement, we restrict their opportunity to forage, which is one of their most important needs. If their need of forage is not fulfilled it can lead to frustration, which might manifest itself in abnormal behaviour, like the oral stereotypies for example crib-biting. It is a held belief that the horse swallows air while crib-biting, which they don?t, and that swallowed air causes colic, and the belief that other horses can copy the behaviour, leads to the use of many methods to prevent the behaviour.

The location on the river delta of Klarälven, adjacent to lake Vänern, makes Karlstad one of the Swedish cities where a significant flood risk is present. The city has several major floods in its memory which has caused great material damage and economic losses, the latest of which occurred in the winter of year 2000/2001. The purpose of the study is to examine how the approach to flood risk has changed in the municipality of Karlstad since the 1950s, and how this change has affected the current situation regarding the city's vulnerability to flooding. To investigate this, a document analysis was conducted, where key documents in the media and from the municipality of Karlstad was studied. Furthermore, an interview study was conducted with respondents who currently are employed or previously have been employed in the municipality of Karlstad, who in various ways work with issues of flood risk. The result of the study shows that several changes have taken place since the 1950s in terms of the municipality's approach to flood risk, which for instance has led to preventative measures being taken to a greater extent than previously in the physical planning.

Safety and risk management currently have a starting point based on the negative outcome of safety, thus the lack of safety. The starting point for the thesis is to find a way to measure the positive outcome of safety through ergonomic aspects regarding chemical plants that are covered of the Seveso II Directive.Through a literature study of safety and ergonomics fourteen key aspects of safety were found. Safety Performance Indicators (SPI's) are used to assess the fourteen identified proactive indicators of safety. An analysis in three steps - called risk status assessment - is design to give an SPI its value. A pilot study of the risk status assessment was performed at the ethanol producer Lantmännen Agroetanol in Norrköping, Sweden..

Background: Diabetes mellitus is one of today's major public health problems, affecting up to 347 million people worldwide. Several studies have shown a correlation between hearing loss and diabetes mellitus. However, it is still unclear whether this correlation differs between type 1-diabetes and type 2-diabetes.Purpose: The purpose of this study is to investigate whether there is any difference in prevalence of hearing loss in type 1-diabetics versus type 2-diabetics.Method: A meta-analysis was performed based on ten studies that were identified through the database PubMed and through manual searching of references. Odds ratios for the risk of developing hearing loss were calculated in each study. Pooled odds ratios were calculated using a random effects model.Results: Pooled odds ratios indicates that both type 1-diabetics and type 2-diabetics are more likely to develope hearing loss compared to non-diabetic controls.

Until recently, the art market has expanded for several consecutive years. The primary art market is characterized by an unclear pricing mechanism and an infinite as well as limited supply. Previous business studies have so far primarily focused either on art as an investment or on the gallery?s activities. This thesis takes an explorative approach and aims to shed a light on the art collector?s behavior on the Swedish market for contemporary art.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: The effect of naturally existent beta-glucan in adults with hypercholesterolemia. - a systematic review with focus on the Swedish food market.Author: Ida Edman Hellberg, Frida HanssonSupervisor: Mette AxelsenExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 01, 2014Background EFSA states in 2010 that there are good evidence that three grams of beta-glucan/day from oat as a part of a balanced diet, has a positive effect on total cholesterol and LDL.Objective Evaluate if there is evidence for primary treatment of lifestyle related hypercholesterolemia with products naturally containing beta-glucan.Search strategyIn February 2014 the databases PubMed and Scopus were used for article research. The search terms used were; cholesterol level, beta-glucan, hypercholesterolemia, oat and barley.Selection criteria Articles, written in Swedish and English, on RCT-studies conducted on otherwise healthy adults with hypercholesterolemia (serum cholesterol >5,0 mmol/L) were included. The intervention product must naturally contain beta-glucan, and an equally product should be retailed in Swedish grocery stores. The control group needed to be supplied with a placebo product and the participants could not be on any lipid-lowering medication.

During the last two decades, the elementary, - secondary-, and upper secondary schools of especially Europe and USA have gone through a change. From being formed in the post war time and, in Europe, very influenced by the ideas of social democracy, the school today has more and more come under the influences of neo liberalism, entrepreneurship and the political and economical situations during the late 1980´s.This undergraduate work brings up the changed discourses of education and knowledge in relation to the traditional free school system for adults in Sweden, the popular education, and especially in relation to folk high schools (folkhögskolor). By using, first and foremost, the idea of Norman Faircloughs critical discourse analysis (CDA) the rules and documents concerning the folk high schools are analyzed. The purpose of the paper is to identify and recognize the movement in the discourse to reach an understanding about the political situation for folk high schools in Sweden. In the end you can see that it is possible to define a similar development in discourse surrounding the popular education, as has been in the case with the elementary, - secondary-, and upper secondary schools..

Background: Pressure ulcers are a common problem and cause great suffering for those who develop it, and are also an expensive cost to the society. Aim: To describe nursing measures for prevention of pressure ulcers among elderly people in ordinary and nursing homes. Method: A literature review by structured analyze of scientific articles. Result: The analyze resulted in six subjects for prevention of pressure ulcers. These subjects were; risk assesment, nutrition, repositioning, skin/hygiene, nurse knowledge and documentation.

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

This report is a study in voltagelevel in connection with regeneration of brake energy from the tramtype M31 in Gothenburg.In the act of braking, the tram M31 uses electrical braking where the electrical motors generates energy and if possible send it back to the overheadline, where other trams in the nearby can use this regenerated energy for its own driving force. In cases where no other energyconsumers are located in the same section, there is a resistance witch task is to convert this energy into heat. The regulation of this resistance appears to cause an increase in the voltagelevel into far too high levels.Investigations of the trams regulationequipment and its construction have been done. Further have measurements on the overheadline been performed in order to map the voltagevariations during a longer period of time.The result have been showing that the voltagelevel during regeneration often is as high as 880V-920V, more extreme values have not been observed in a large scale. The values are especially high compared to the nominal voltagelevel.

The purpose of this ideology critical study is to investigate the hidden content in the reform Gy11 and compare it with the concept new public management. After the clarification of the hidden content, we compare the structure of the organization in Swedish high schools with the structure in public sector called new public management. The main questions of this study are the following: Is it possible to see the foundation of new public management in the Swedish high schools when it comes to the views of knowledge and the formation of goals? Which similarities can we find when we look at the organization new public management and the Swedish high school?The result showed many similarities, both regarding the views of knowledge and the formations of goals. The structure of new public management has been largely implemented in the Swedish high schools and the schools now focus more on instrumental knowledge rather than universal knowledge based on understanding.This is not surprising due to the social progress.

The increased frequency of reported Methicillin-resistant Staphylococcus pseudintermedius (MRSP) is of great concern to small animal healthcare due to limited options of antimicrobial therapy. The aim of this literature study is to investigate 1) characteristics and classification of S. pseudintermedius, 2) resistance mechanisms and emergence of MRSP, 3) risk factors for selection of MRSP, and 4) clonal distribution around the world. S. pseudintermedius is a skin and mucosal commensal in healthy dogs and cats, but can cause infections, including pyoderma. Beta-lactam antibiotics inhibit bacterial growth by binding to the penicillin binding protein (PBP), a vital enzyme in the synthesis of the bacterial cell wall.

Purpose: The purpose of this study is to investigate how three banks country funds are performing relative to each other in regard to risk and return. And to find out if there is any underlying factor that may have affected the stock exchange in the different countries.Methodology: The study is based on secondary data and will apply the quantitative method, based on a deductive approach. The sample consists of three major Swedish banks and from them we have selected three country funds. The calculation formulas that have been applied are: Sharpe ratio, standard deviation and Arithmetic Average.Conclusion: The Writers concluded that Sweden funds had the highest yield to lowest risk in both periods in all three major banks. We have also concluded that the underlying factors affecting a country fund.