The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

Crossfit is a recently developed form of training which is based on a number of functional resistance exercises performed at high intensity, often to the point of muscular failure. Crossfit has since its introduction 30 years ago, reached vast popularity all around the world, including Sweden. Its practitioners considers Crossfit to be an effective training method for achieving a functional and total trained physique thru improvements in VO2max, muscle strength, endurance, balance and speed. Few scientific studies has been published in the subject which is why this study sets out to examine the effect of Crossfit on VO2max (measured with Åstrands submaximal cyclingtest), maximal strength capacity in lower- and upper body muscles (measured with 1 RM tests in bench press and leg press), rapid strength capacity and strength endurance capacity in upper body muscles (measured with push-up test in 30 seconds) and explosive strength capacity in lower body muscles (measured with sergeant jump test). Five women with an average of 33(±5) years of age all new to Crossfit, performed these tests at two separate occasions with a training period of four weeks consisting of 12(±3,67) Crossfit sessions in between.The result showed a significant improvement in the maximal strength capacity of the leg extension muscles (p=0,025).

This thesis is about adware, which is very popular today. The adwares are used to, among other things, down- and upload files from other users on the Internet. One thing that most users of such programs are not aware of is that many of the adwares contain spyware. These spywares install themselves simultaneously with the adwares. Two of the spyware features is to generate pop-ups in the web browser and to direct advertisment from the users web habits.

When harvesting ley you hope to get a fast drying and a faster harvest. If there is a system with round bales, you need to have a dry matter close to 45 %. To make this as fast as possible, there is made a machine which pick up the grass with an pick-up. It turn the grass over and put it behind the machine (figure 2 and 4). There are few tests to prove the efficiency of this machine.

Background: Today when leisure time is spent, spontaneous sports activities decrease, due to a more comfortable way of living and physical capacity among non active adolescents decreases. There for it´s interesting to see how the physical capacity level has changed over time among young people participating in organized leisure time sports.Studies around the world show that young people standing outside organized sport activities have tended to decrease their physical activity levels over the last few decades. Less leisure time is spent doing physical activity and sometimes gets put into context with increased time spent behind the computer or inactivity.Design: A retrospective study of the test results on physical capacity between 1982 and 2009 for students applying to Växjö track and field high school. A total of 635 students (15 years old) have done 11 physical tests during the years. Five of these tests, with enough participants (at least 100) and documentation over at least 10 years, were used in this study.Results: This study shows that young track and field athletes have maintained the same physical capacity from 1982 to 2009.

There has always been global warming on earth and it is because of it that the earth is inhabitable. Without global warming the temperature on earth would be around -18 ° C instead of today's + 15 ° C. Global warming is generated by greenhouse gases like carbon dioxide and methane which trap long wave radiation in the earth's atmosphere. The problem today is that the global concentration of green house gases has significantly increased since the 1750's as a result of human activity. Today's values widely exceed the preindustrial values.

Emission of nitrogen oxides as well as carbon monoxides is an inevitable result of combustion. A Swedish law "Law of environmental fee for emissions of nitrogen oxides as a result of energy production" (lagen om miljöavgift på utsläpp av kväveoxider vid energiproduktion (SFS 1990:613)) controls the emission of NOx from energy production by a system of fees. The system has resulted in a strong approach toward less emissions of NOx among the energy production plants. High emission levels, today exceeding 52 mg/MJsupplied fuel, leads to costs for energy production companies. This paper examines possibilities to reduce the emissions of NOx by optimization of the SNCR-technique in a biofuel fired heat and power plant.

Essay in political science, C-level, by Ronak Bozorgi, fall semester 2007. Tutor:P.O. Norell. ?The affect of financial decline on politician?s activity.

The most common types of smartphones in Sweden are iPhone and Android. Development in the IT feld is constantly changing and Windows Phone is a new operating system that has been introduced on the Swedish market in 2010. However, Windows Phone user interface is quite different from iPhone and Android.The numbers of applications for smartphones are increasing, and users are making greater demands on better  usability. Users want the application to be easy to understand and fast to bring into play.  If the application contains a bug or has other user problems, it can ruin the entire experience. If the user does not have a good experience of the application, the user will quickly stop using the application.Companies that do not have any mobile applications would probably begin with an iPhone application.

AbstractTitle: Interactive marketing and Internet - A study of Radi Medical Systems? educational site (Interaktiv marknadsföring och Internet - En studie utifrån Radi Medical Systems webbplats för kundutbildning)Number of pages: 43 (including enclosures 47)Author: Daniel PalmgrenTutor: Mats LindCourse: Media and Communication Studies CPeriod: Spring 2008University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/Aim: The aim of this thesis is to examine if Radi Medical Systems? educational site has the potential to create value for the company?s customers, and by that promote improved customer relations. Questions asked are: What kinds of visions does the company have for the site? Which services are offered to the customers through the site? How do the customers experience these sInervices?Material/Method: Information from interviews with representatives from Radi Medical Systems and their customers, observations of the webpage and information from an internal Radi document concerning the educational site has been collected and analyzed through the use of a theoretical framework, in order to provide an understanding for the questions asked. The visions were discussed and analyzed by general concepts of interactive marketing and Internet.

This project was initiated by a veterinarian, that at stallion performance tests for breeding during a number of years, noted breed differences in various types of testicular disorders. Therefore it was of interests to examine the proportion of testicular disorders within certain breeds. The aim with the project was in a first part to study cryptorchidism in common horse breeds in Sweden. Information about castrations of stallions performed during a 10 year period (2000-2009) was collected from computerized case records at five animal hospitals. The case records showed the numbers of castrations, normal cases and cases preformed on stallions with cryptorchidism, abdominal respectively inguinal.

This thesis is about adware, which is very popular today. The adwares are used to, among other things, down- and upload files from other users on the Internet. One thing that most users of such programs are not aware of is that many of the adwares contain spyware. These spywares install themselves simultaneously with the adwares. Two of the spyware features is to generate pop-ups in the web browser and to direct advertisment from the users web habits.

By using univariate analysis, tobit and logit regressions, this thesis investigates determinants of asset writedowns. After controlling for variables indicating reductions in asset values, the results show that changes in senior management are significant in explaining the writedown decision and magnitude, which is in line with previous research. The explanatory power of changes in senior management has not increased with the transition to IFRS in 2005. No evidence is found supporting the hypothesis that the explanatory power of management incentives is higher for more discretionary types of asset writedowns..

The occurrence of small amounts of albumin in urine, microalbuminuria (MA), is used both in human- and veterinary medicine as an indicator for patients who have developing proteinuria. Proteinuria can be prerenal, renal or postrenal which is important to establish during an investigation. With conventional methods decreased renal function is not detected until 70 % of renal function is lost. The ability to detect and start a treatment earlier might reverse or slow the progression of disease. The purpose of this study was to investigate the reliability of Heska® E.R.D.-Health Screen?, a test for microalbuminuria in dogs, to detect albuminuria.

Hemoplus® (Sarstedt, Nümbrecht, Tyskland) is a guaiac-based fecal occult blood test developed for human medicine. Guaiac-based tests make use of the pseudoperoxidase activity of hemoglobin so the test is not specific for human hemoglobin and can therefore be used in veterinary medicine. Peroxidase-containing foods such as meat (hemoglobin and myoglobin) can cause false-positive results of the test. To ensure that a positive result is not caused by diet, it has been suggested that canine patients should be fed a meatless diet for a few days prior to fecal occult blood testing. The aim of this study was to evaluate the effect of commercial dog food on guaiac-based tests. In this study fecal samples from healthy dogs were analyzed with Hemoplus®.