Bakgrund och problem: Goodwill är ett aktuellt ämne som många studier grundas på. Sedan införandet av IFRS har goodwillposten i svenska bolags balansräkningar ökat exponentiellt. Varför är det på det här sättet? Vad ligger bakom avsaknaden av nedskrivningar? Syfte: Vårt syfte är att analysera svenska bolags goodwillpost för att ta reda på vilka faktorer som driver nedskrivningar av goodwill och hur bolagens ägare skyddar sig mot earnings management.Studieunderlag: För att undersöka vårt syfte kommer denna rapport undersöka hälsovårdsbolag som är noterade på Nasdaq OMX Stockholms Large Cap-, Mid Cap- och Small Caplista. De år som kommer behandlas är från de nya reglerna trädde i kraft fram till den senast publicerade årsredovisningen (2005 - 2013).

This is a study with a qualitative approach and a social psychological perspective. Our purpose is to describe and analyze authority officials descriptions of individuals with a social disability and their perception of how the interaction in the encounter with its implementation. We are interested in how they experience their power as authority representatives. The following issues are highlighted.? How do people in authority describe individuals with a social disability?? What is the authority officials view on the interaction in meetings with individuals with a social disability?? How do authority officials experiencing his or her position of power in relation to the meeting?Our results are based on semi-structured interviews with five persons in authority, which is active in Insurance and Employment Service in Örebro County.

In this master thesis, control algoritms using arm side sensors are investigated for an industrial robot. The sensors can be position encoders placed after the gearbox and accelerometers on the robot arms. Control strategies are discussed and evaluated for different models of the robot, after which chosen strategies are applied to a realistic model. Control algoritms using arm side sensors (LQ, dual-loop and PD-PID) are compared to a PID-controller that only uses measurements of motor position for feedback control. The comparison are done with respect to disturbance rejection, oscillation damping, robustness and tracking performance of a reference trajectory.

This thesis work contains a litterature study about electrical motors in general and how PWM-patterns for brushless DC-motors can be made. A suitable method has been implemented as a simulation model in VHDL. A simulation model of a brushless DC-motor which describes the phasecurrents, torque and angular velocity has also been made. The motor model made simulations easier for the complete PWM-system. The design was synthesised and tested with a prototypeboard including a SPARTAN II FPGA.

This graduate thesis takes its hold in an idea that many values, in cultural heritage environments, other than the onesthat can be seen with the eyes are as important for the experience of the environment as the visual ones; however theenvironments are usually defined by values that can be experienced visually!Interviews were held with four visually impaired persons. This to get a better understanding for how big part othersense modalities play in the experience of the cultural heritage environments. Questions were asked about what thevisually impaired especially value in cultural heritage environments and what is of value for preservation. Also whatcan be done to make the environments more impressive for them, how they experience the material part of theheritage, architecture, shape and color and with what senses they primarily remember. Furthermore the thesis aims todraw attention to how value definitions made by the conservation field affects the experience of the environmentsand therefore the accessibility for visually impaired.

In this project a simulator has been developed (in C++) with the purpose of illustrating how changes in environmental regulations, tax levels and other policy measures affect the composition of an energy system. The aim of the project was to investigate how energy companies? investment strategies are affected when changes in economic and environmental conditions occur. A standard scenario has been created based on current Swedish conditions, but the user can create new scenarios and set parameters freely. The user is tasked with building power plants to supply the city/region with district heating and electricity during a pre-set number of years. When the simulation is finished the result is graded in the following categories: economy, environment and quality. To evaluate the simulator three scenarios were created (?early 20th century?, ?reduced environmental control? and ?future?) in addition to the standard scenario and these were compared with each other by examining how a select group of power plants perform under the given conditions.

The SK 60 Aircraft has been a workhorse for the Air Force?s training of future pilots since the late 1960s. The aging SK60 aircraft is going out of style, and the system has merely a few years of total running time left. A replacement for the SK 60 needs to be implemented in the coming years, and the Armes Forces Flying School has been commissioned to conduct flight tests on suitable replacement systems. This study will conduct a system analysis of two aircrafts mentioned in the Flying Schools report.

Fiscal policy and its consequences have attracted much attention on both academic and societal level, in Sweden and elsewhere. However, the dependence between fiscal policy on municipality level and business cycles has only recently sparked a debate among Swedish economists. Studies point out that a law which came to force in 2000, balanskravet, may have caused municipalities to lower expenditures, alternatively raising taxes, during recessions. This thesis examines how the level of municipality taxes depends on business cycle fluctuations and the impact that balanskravet has had on this correlation. We employ econometric regressions, with annual data covering the period 1980-2014, to enable an analysis of the dependence between taxes and business cycles, both before and after the introduction of balanskravet.

Background:Several studies have shown there has been significant lack of knowledge about women who have sex with women cross infect each other with STIs. It has been less likely that women who have sex with women visit health care than heterosexuals, they often felt badly treated, invisible and did not always know where to turn in case of an STI. Objective: The objective was to examine if STI information from Kalmar and Växjö county websites and GCK-summit, targeted women who have sex with women. Method: With a queer theoretical perspective a critical discourse analysis was made by STI information on the internet. Results: Women who have sex with women have been excluded in the STI information currently available through Kalmar and Växjö county websites.

Från den 1 januari 2005 ska samtliga noterade bolag i EU upprätta sina koncernredovisningar i enlighet med IASB:s internationella redovisningsstandarder, vilket i teorin ska bidra till ökad jämförbarhet mellan bolagen. Syftet med uppsatsen var därför att genom att granska årsredovisningar se hur väl noterade bolag i Sverige och Storbritannien följt upplysningskraven i IAS 36 p 134 samt jämföra de två ländernas efterlevnad gällande nedskrivningstestet av goodwill som är en förändring i de internationella standarderna jämfört med tidigare.Den deduktiva forskningsansatsen användes, och den befintliga teori som låg till grund för att undersöka verkligheten var IAS 36 p 134. Resultatet av undersökningen har sedan presenterats utifrån den kvantitativa metoden för att ge en bra översikt av resultatet. I en litteraturundersökning presentedes de kvalitativa egenskaper som redovisningen ska ha, tidigare reglering av goodwill i Sverige och Storbritannien samt de redovisningsbegrepp som haft stor betydelse för de båda ländernas redovisning. En genomgång av upplysningskraven i IAS 36 p 134 gjordes också.Skillnaderna i bolagens efterlevnad och den mäng information som de gav skiljde sig mycket åt.

In conjunction with today?s increasing competition within the construction sector, more pressure is being placed on building contractors. Efficiency and improvements are necessary but without impairment to an ergonomic and safe construction site. This in is in order to reduce the construction costs and time but to retain the ability to deliver a high-quality contract.Various methods and prefabrication degrees are used, depending on the project's requirements and conditions. This analysis sets out to investigate and exhibit what qualifications are important when choosing a construction method for curtain walls.Advantages and disadvantages with each method have been analyzed and recommendations have been given to show when different methods are best suited.

Objective: From the patient?s perspective describe communication difficulties, which can arise, and how they are handled in their contact with public health care and illustrate their needs of communication.Method: A study of literature was carried out to receive a background and an insight in previous research concerning the subject area. Twelve women with hearing loss was asked to complete a questionnaire, with open questions, regarding communication difficulties in health care situations.Sample: For the literature review, scientific papers were selected via the database, PubMed using relevant keywords. Seven were selected for closer review. For the survey study twelve women were asked to participate which ten of those responded.Results: The study of literature shows that communication difficulties occur in public health care between patients with hearing loss and the nursing staff.

Background: Goodwill has always been frequently discussed and a lot of scientific research has been done regarding factors that affect companies? impairment of goodwill. Previous research has concluded that companies reporting low results are more prone to do impairments of goodwill than companies reporting better results which possibly can be seen as a form of earnings management.Purpose: The purpose of this essay is to examine if goodwill impairments occur to a greater extent among Swedish listed companies when the companies are reporting lower earnings. A subsidiary purpose is to see if there has been an improvement since 2008 regarding the size of reported goodwill in comparison to equity in the years 2009-2011. And to analyze the development of the companies goodwill impairments in relation to reported goodwill.Methodology: Three quantitative studies have been performed for the years 2009-2011 where all the listed companies on NASDAQ OMX Stockholm have been included.

The focus of this project was to characterize the occurrence of ESBL-­?producing bacteria in two irrigation water ponds in Southern Sweden. Samples were taken from two ponds nearby each other, from which analyses were made based on levels of community and individual isolates. Community samples were used for attempts for characterization of resistance patterns in irrigation water using the Omnilog PM-­?plate system. The growth of community microbiota in the presence of the following antibiotic substances was assessed; amikacin, gentamicin, kanamycin, penicillin G, ampicillin, piperacillin, trimethoprim, potassium tellurite and ciprofloxacin. Isolates were pure cultured using semi-­?selective media: LB, Rainbow Agar, mEnterococcus, 0.1 TSA and VRBD. A total of 177 isolates were isolated randomly. Each isolate was identified using the Omnilog GENIII-­?system of biochemical characterization. Further, the isolates were tested on Brilliance ESBL-­?agar for their ability to grow. Out of the total number of isolates, 30 were selected, preferably Enterobacteriaceae or Pseudomonas spp., based on their high similarity to library strain during the identification in the Omnilog-­?system. These were further characterized using Etest-­?sticks. Three selected strains were picked for further analyses using exogenous isolation for attempts to simulate horizontal gene transfer, and Omnilog PM-­?panels containing various antibiotics of interest. Selections of samples were chosen for molecular tests targeting plasmid-­?borne resistance genes CTX-­?M1, CTX-­?M2 and SHV. The method for assessing community-­?resistance patterns showed ambiguous data that was difficult to interpret; further optimization is recommended. For all tested PM-­?plates, generally greatest differences between substances were found among wells with the strongest concentration of antibiotic substance. A total of 175 isolates displayed ability to grow on ESBL-­?agar. Etests confirmed ability of isolates to resist many ?-­?lactam antibiotics and many were clinically resistant to certain substances. No plasmids were transferred during exogenous isolation. During molecular tests, a few matches were found for the CTX-­?M1 gene. Isolates analyzed with Omnilog PM-­?plates showed resistance to most compounds tested. The isolates showed greatest resistance toward penicillin G, ampicillin, amikacin, kanamycin and trimethoprim. In the study, it was established that resistance among bacteria was frequently occurring in the irrigation water, and ?-­?lactamase producing bacteria was very common. Extended studies are needed to assess the frequency-­? and occurrence of horizontal gene transfer (HGF) in this environment. Although some potential corresponding data is found, it is at this point not possible to determine whether the resistances are due to antibiotics used in veterinary medicine, human medicine or one additional reason is travel and trade. in irrigation water using the Omnilog PM-­?plate system. The growth of community microbiota in the presence of the following antibiotic substances was assessed; amikacin, gentamicin, kanamycin, penicillin G, ampicillin, piperacillin, trimethoprim, potassium tellurite and ciprofloxacin. Isolates were pure cultured using semi-­?selective media: LB, Rainbow Agar, mEnterococcus, 0.1 TSA and VRBD. A total of 177 isolates were isolated randomly. Each isolate was identified using the Omnilog GENIII-­?system of biochemical characterization. Further, the isolates were tested on Brilliance ESBL-­?agar for their ability to grow. Out of the total number of isolates, 30 were selected, preferably Enterobacteriaceae or Pseudomonas spp., based on their high similarity to library strain during the identification in the Omnilog-­?system. These were further characterized using Etest-­?sticks. Three selected strains were picked for further analyses using exogenous isolation for attempts to simulate horizontal gene transfer, and Omnilog PM-­?panels containing various antibiotics of interest. Selections of samples were chosen for molecular tests targeting plasmid-­?borne resistance genes CTX-­?M1, CTX-­?M2 and SHV. The method for assessing community-­?resistance patterns showed ambiguous data that was difficult to interpret; further optimization is recommended. For all tested PM-­?plates, generally greatest differences between substances were found among wells with the strongest concentration of antibiotic substance. A total of 175 isolates displayed ability to grow on ESBL-­?agar. Etests confirmed ability of isolates to resist many ?-­?lactam antibiotics and many were clinically resistant to certain substances. No plasmids were transferred during exogenous isolation. During molecular tests, a few matches were found for the CTX-­?M1 gene. Isolates analyzed with Omnilog PM-­?plates showed resistance to most compounds tested. The isolates showed greatest resistance toward penicillin G, ampicillin, amikacin, kanamycin and trimethoprim. In the study, it was established that resistance among bacteria was frequently occurring in the irrigation water, and ?-­?lactamase producing bacteria was very common. Extended studies are needed to assess the frequency-­? and occurrence of horizontal gene transfer (HGF) in this environment. Although some potential corresponding data is found, it is at this point not possible to determine whether the resistances are due to antibiotics used in veterinary medicine, human medicine or one additional reason is travel and trade..

This study was conducted to test the hypotheses that a forest managed by selective cutting can store more carbon than a forest managed by clearcutting. The study was carried out as a meta-analysis. The data that was found was analyzed by performing t-tests on the proportional effect that the two silvicultural methods had on the driving factors of CO2-efflux and carbon stores in coniferous boreal forest. In all areas tested, an effect in favor of selective cutting was found, but not all of them significant however. The soil respiration following selective cutting was significantly lower than that of clearcutting, and the primary production of a clearcut area cannot according to reason exceed that of an area post-selective cutting.