Audionomprogrammet.

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.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

An investigation of the heat impact of laser cutting on the material properties when producing tensile and impact test specimens of different steel types of varying thickness has been performed. The purpose of the thesis project was to provide recommendations regarding how much material that needs to be milled from the laser cut edge before tensile and impact tests. The study has been performed partly by investigating the test specimens by heat camera when the specimens were cut in the laser cutting line and partly by performing hardness tests, investigation by microscopy, and tolerance and roughness measurements and tensile tests of the laser cut material and material produced in the traditional multi operation machine. The results show that the heat affected zone in the thicker materials is greater than previously thought of, and that the currently used recommendation has to be adjusted. The study clearly shows that the thicker the material, the greater the heat affected zone, independently of the steel type, since the thicker material takes longer time to cut.

The project was based on a request to improve an already existing program and hardware at the electrical engineering department at the royal institute of technology. For maximum ease of use, tests have been done on students to properly design the program for what it is meant to be used for. These tests have been transcribed and analysed, then brought back to the group in a discussion and then transcribed and analysed again, I call this process the ?four step process? (this process is presented and explained in chapter 6.4.). A part of this master thesis was also to analyse the four step process to enhance validity of this research.The project resulted in a new program with a new graphical view and features to help students and researchers to work with the technical tool for electromagnetic readings of planar objects.

This study investigated relationships between high level language functions and phonological working memory in adults by correlating results oftests in a test battery used for investigating subtle language disorders and digit span task results. Results of two digit span tasks were analyzed in relation to demographic factors. 103 subjects without neurological disease, 20 ? 79 years old, participated. Significant correlations were found between the digit span tasks and most of the tests.

This report is about the development of a prototype of a mobile application and a web application that will help diabetes patients in their own treatment and ease diabetes nurses work with their diabetes patients. The mobile application is a digital version of a diabetes diary used by the Örebro County Council primary care to ease in diabetes treatments. The report also covers tests with users which were conducted on potential users to get some sort of feedback from groups other than customer and colleagues. Tests with users showed that there was an interest in a mobile application and it was a highly appreciated project. The web application ease diabetes nurses in their work with their diabetes patients in the way that the web application can display graphs of the patient's blood glucose level. .

Interest for Mutual funds has been enormous in Sweden and since 1970 has savings increased from 300 million SEK to about 900 billion SEK. An important reason for this increasing is the strong development of the stock markets has got and, the impairment of the public pension and the increasing of necessity of the private saving..

The thesis describes a completely new biofuel system to generate particle-free heat from combustion of ash-containing biofuel particles at high temperatures.The suggested system gives opportunities to introduce biofuels in new areas.Main components in the suggested system is a heat radiating combustion chamber intended for pulverized wood, combined with regenerators to extract heat from flue gases and simultaneously preheating the combustion air.The thesis contains a description of the suggested system, theoretical considerations, calculations regarding the combustion, and includes results from tests performed.The results from calculations and tests performed concludes that the system is workable and possible to apply..

Den 1 januari 2005 trädde IASB: s redovisningsstandarder i kraft. Dessa standarder skall tillämpas av alla svenska börsnoterade koncerner. En stor förändring, i förhållande till svensk redovisningspraxis, som dessa regler förde med sig var värderingen och redovisningen av goodwill. Tidigare ansågs goodwill som en restpost som inte behövde motiveras i någon större utsträckning. IASB har sett till att skapa en mer konkret syn på goodwillvärdet.

In this paper we take a look at digital applications to help the user with public transportation. The main goal was to evaluate the problem a user can face when aiming to use the public transportation system, and to create a application for Apple Iphone that can enhance and help the user, no matter if he is familiar with the local public transportation system, or if he is less familiar with it. The aim was that the user wouldnt need any previous knowledge to be able to use our application. We combined Location-Based Services with Realtime-travelinformation and trip planning to examine if this combination could make both of the two different user-groups satisfied. To understand the problematics a user faces when approaching the public transportation-scene, Scenario-Based Design is evaluated as a method to grasp this problem.

The purpose with this final assignment is to find out how the old and the new regulations about Goodwill affect the Swedish companies, how their results and value of Goodwill changed since the regulation from IFRS took place. We will attempt to find out if the companies are better of with a yearly write-off or an impairment test every year to see if a write-down is necessary..

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.

Small scale internal consumer tests provide a company with a cheap way to get valuable information regarding their products advantages and flaws. Therefore the demand for possibilities to do this kind of test has increased. This report is part of a new sensory project at Unilever. It presents a method for sensory comparison of the company?s own products with the corresponding competitor products.

Today it is common to spray against most weeds by using very expensive weed-killers. The goal for every farmer is to have as low costs as possible for their use of machines and weed-killers. Therefore it is in everyones interest to find other methods to fight the weeds. Finding a way to reduce the rise and growth of weeds already at the preparation of the soil would lower the number of laps over the field and also decrease the amount of weed-killing dose. Tests show that by harrow in the dark it is possible to reduce the population of weeds with up to 60%, but the normal reduction would be about 20-30%. To verify the results above we made tests by using two different methods of preparing the soil. We tested ploughing and harrowing in daylight and during night. Later we checked the number of different weeds in areas prepared in daylight and during night. By studying the results from the different methods used we found a considerable reduction of some kinds of weeds in areas prepared during night..