Inför år 2005 infördes nya regler för hur goodwill i företag ska hanteras. Detta ställer nya krav på hur företag ska hantera goodwill, men detta innebär också nya problem och gransknings-möjligheter för en revisor. Uppsatsen syftar till att lyfta fram svårigheterna för en revisor när denne ska granska ett av företagets gjorda impairment -test av goodwill och vilka medel som den har till sitt förfogande för att genomför granskningen. Studien grundar sig på intervjuer med revisorer och branschorganisationer. En revisor är styrd av lagar och redovisningsprinci-per när denne ska granska ett företag men revisorn är också beroende av den information som kommer ifrån företaget.

Usability is a way to study how good a website is which is what our research builds upon. On a mission from Liseberg our purpose is to find out if their website liseberg.se is good from a user?s perspective. Our way of carrying this out where grounded upon a qualitative study through observations and following interviews with a number of participants. By compositing tools of method we have started with the theories descriptions of usability tests and we have also used the theories to be able to reflect around and to understand the results from the tests.

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.

Clustered Columnstore Indexes (CCI) and In-Memory Online Transaction Processing (OLTP) are two new techniques that were introduced with Microsoft?s new database management system SQL Server 2014.The thesis analyzes these two techniques, describes the theory behind them and also the background information that needs to be known to understand more of the new techniques. Performance tests of the new techniques have been performed to see how much faster response time we can get and less storage we need to use where the result is represented by performance diagrams and a compression diagram. This thesis is a cooperative work with a company called Trimma and the result is used as support to decide if these new techniques could be of advantage for the company.The test consists of five test queries with different purposes. The result is illustrated by diagrams that show the result and another diagram that shows how much the data gets compressed with the different techniques.

A cochlear implant (CI) is a hearing device that makes it possible for individuals who are deaf or has a severe hearing impairment to receive auditory information and develop spoken language. The pragmatic ability may be affected. In short, pragmatics may be described as the study of language use in social contexts. Pragmatic ability can be seen as the result of the individual?s behavior as well as the underlying causes.The aim of the present study was to describe the pragmatic ability in children with CI.

The communication with government and municipality through Internet has in-creased during the last couple of years. Therefore we have chosen to focus our bachelor thesis in this particularly area and the needs for usable web services for the citizens. In this bachelor thesis we are studying a increasing group users, namely elderly citizens. During the study we have analysed E-governments ser-vices usability through usability tests. The combination of conversations and meetings with individuals, observations of interactions and literature studies give us the opportunity to explore the users needs.

There are two species of potato cyst nematode (PCN), the yellow, Globodera rostochiensis, and the white, Globodera pallida. Each of them can appear in different pathotypes. These are separated by testing the nematode ability to multiply on a number of potato cultivars with different resistance properties. The aim of this project was to examine the virulence of Swedish and foreign PCN populations and to compare two test methods. Biotests are today the only available tests used to study virulence.

Den här uppsatsen undersöker kännedom om och syn på pragmatiska språkstörningar bland lärare. Allt högre krav ställs på att kunna kommunicera och samspela med andra människor på ett skickligt och lämpligt sätt. I dagens informationssamhälle, med dess stora flöde av envägskommunikation, hamnar det goda samtalet, dialogen, på undantag. I dialogen lär man sig tidigt att använda språket på ett lämpligt sätt i en viss situation utifrån samhällets fastlagda normer. Intresset för pragmatik har ökat de senaste decennierna, och följaktligen intresset för pragmatiska språkstörningar.

Children with cleft lip and palate (CLP) and children with specific language impairment (SLI) may be affected emotionally and psychosocially by their disorders. Thus, it is important to investigate the psychosocial risk factors that these children are exposed to. The aim of this study was to examine how parents assess the emotional and psychosocial well-being of children with CLP and children with SLI, and if the two parental groups differ in their assessments using the standardized instrument Child Behaviour Checklist (CBCL). Participants in the study were the parents of ten children with unilateral and bilateral CLP between ages 6;7-9;0 (mean age 7;5) and the parents of 13 children between ages 6;4-8;8 (mean age 7;3) who are attending preschools and schools for children with SLI. These parents were asked to complete the questionnaires CBCL and Child Health Questionnaire (CHQ). The children with CLP had lower scores than the children with SLI in all domains of the CBCL, indicating that these children with CLP had better emotional and psychosocial well-being.

Idre Fjäll currently has not full control of how visitors experience their site or if it has good usability. I have helped the company to do a usability test on their website to see how and where any improvements can be made on the page before the winter season 2010. I have also done a survey to investigate how users perceive Idre Fjälls website. Ten people of various ages participated in the survey. All test subjects was recorded with both audio and screen activity during the tests.

This technical report describes the master thesis in material engineering called ?Testing of surfaced hardened materials conceivable for gears and shafts?. The work extents 20 academic points. Land systems Hägglunds manufactures and sells different kinds of combat vehicles and terrain vehicles. Since the demands for bigger and stronger vehicles increases all the time, so are the demands on shafts, gears and other transmission details.

The idea with this study is to examine if there are a connection between how optimistic people are in relation to how stressed they feel. The result from the survey is based on materials from a questionnaire has been sent to fifty persons of varying age and sexes. The questionnaire has also been sent to students from Karlstad University but also to friends and acquaintances. The data is measured with SE- and LOT-tests. The issues concerned in which scope respondents experiences themselves stressed and optimistic and how the connection is between experienced stress and optimism in relation to results on the figure tests.

This Master Thesis has been conducted as an assignment of the Swedish Defence MaterialAdministration and the Swedish Armed Forces and aims to examine the Target Location Error(TLE) of a Forward Observer System. The targeting accuracy of the system is vital if the systemis to be used as a sensor for precision munitions. The analyzed system, EOI (FOI 2000), wasdelivered to the Swedish Armed Forces in 2007. The targeting sequence starts with deciding theposition of the system with a GPS-receiver, continues with methods where the north direction issettled and ends by measuring the distance, direction and elevation to the target. When allparameters have been measured the system calculates the position of the target.

The project was made in cooperation with Coffee Queen AB, Arvika. The task was to develop and design a new cooler for the milk to Jura Impressa X9, an espresso machine. The good assistance with staff at Coffee Queen and engineers in China and at KPA in Karlstad led to a solution to the problem. It was a long road to get there, many different concepts was developed. When the day came to decide which concept to work with, the choice stood between two different technical solutions.

This master thesis was a subtask of a project called EMIR-1. The goal with the thesis was tobuild a system for particulate mass measurements in one of the engine test cells at KTH. Theparticulate mass measurements are planned to be measured with a TEOM.The exhaust gases must first be diluted with air before the sample is sent to the TEOM.Therefore an ejector diluter for this matter also was designed and evaluated in the thesis.Emissions measurements have been done both with and without dilution to determine thedilution ratio. Tests have been done for different speeds and loads.Problems with stability of the dilution ratio have been an issue throughout the process andpressure pulsations in the exhaust pipe are believed to be the cause. More tests have to be done tomake sure that this is the problem.One idea is to make the inner diameter of the diluter nozzle smaller and see if it changes thedilution ratio stability.