Sedan år 2005 har det varit obligatoriskt för börsnoterade företag i EU att följa den internationella redovisningsstandarden IFRS 3 vid företagsförvärv. Vid ett företagsförvärv ska förvärvaren allokera kostnaden för förvärvet genom att först värdera de materiella tillgångarna till verkligt värde, sedan de immateriella tillgångarna och till sist allokera det som eventuellt blir över till goodwill. Att identifiera immateriella tillgångar och därmed skilja dem från goodwill anses vara en svår och komplex uppgift. Företagen har kritiserats för att generellt undervärdera immateriella tillgångar och övervärdera goodwill vid företagsförvärv, för att inte lämna tillräcklig information om hur de kommit fram till goodwillbeloppet och för att inte ta uppgiften att identifiera immateriella tillgångar på allvar.Om denna kritik är riktig, vilket mycket talar för, innebär det rimligen att företagsledningarna har ett intresse av att övervärdera goodwill. Detta intresse kan vara helt oegennyttigt, och enbart för företagets bästa, men det kan också vara egennyttigt.

As a soccer coach for youths with disabilities and as active soccer players, our thoughts regarding the basic principles of sports where awakened and how it corresponds with the possibilities of disabled youths participating in club organized sports. From that thought came the idea that, with our team as the point of original we should contribute with increased knowledge regarding the experiences of disabled youths doing sports. Using ethnography and co-operative observations we have researched both including and excluding factors that contribute to the possibilities of disabled youths opportunity to do sports. We have been able to distinguish that the youths in question feel that sports can be identity-building as well as give a sense of community. The study shows that the basic principles of sports does not correspond with reality because the lack of availability is the determinant factor. .

Energy efficiency has become a very topical issue that has been discussed throughout the European Union for preventing negative environmental impacts that have been associated with the consumption of energy. In the residential sector have mainly municipalities set strict requirements for the reduction of energy consumption while the renewable energy has been asked. Different concepts of low-energy buildings have been developed to reduce the cost of operation and maintenance in existing buildings such as in new ones.This thesis has aimed to minimize the energy cost of a large building which has had low energy consumption features originally. Energy reviews has been initiated in order to be able for showing how the house electricity could be carried out even more efficiently.The work was initiated through a literature study to clearly increase the reliability on the energy subject. Different concepts of low-energy buildings have been treated in connection with its specifications, afterward those have been compared with the obtained results.

This is a qualitative study with a hermeneutic and partially inductive approach. The study?s purpose is to enhance the understanding of young adults experiences of unemployment and the importance of being employed. In this study, eight young adults participate in the project Framtid Kronoberg. The youths are 19-25 years of age.

The problems around and the planning of wood flow is some of the most complex issues in the forest-sector. The experience and overview of the single employees is crucial for the possibility of correct tactical and economical decision-making. The increasing demand of savings and shorter reaction-times with greater flexibility in the wood-supply-chain, makes solutions and aids for improved effectiveness in the work and processes according to wood-flow urgent. Holmen Skog is starting to develop a new forest-road-management-system. The system will facilitate the work according to construction, improvements and updating the standard of roads.

Background: Hepatitis E (HEV) is a small, non-enveloped virus that belongs to the viral genus Hepevirus. HEV is a positive sense single-stranded RNA virus and there is insufficient information regarding its replication. This is mainly because the virus has low capacity to grow in normally used cell cultures. Many specific strand assay detection studies have been done in order to understand more about HEV replication. Unfortunately, these assays have the disadvantage of giving false positive results.Aim: The aim of this project was to improve the positive strand assay to increase specificity and eliminate false positivity which is due to high sensitivity of the polymerase chain reaction (PCR).

The purpose of this master?s thesis was to find problems that occur in the production line at Atlas Copco Rocktec Division, in order to decrease the costs of defect in quality. When the problems were distinguished, the authors ought to choose the problem with the highest improvement potential. One request from the constituent at Atlas Copco Rocktec Division was to connect the improvement to the document The Way We Produce. The document provides information and values about Atlas Copco and consists of 10 principles to be able to reach their vision.

SUMMARYThere was no previous study in what high level dressage riders had for ideas of how to best prepare for their training sessions with an instructor. Neither any study of how high level dressage riders seemed to be more or less susceptible to the instructions from their instructor during their training sessions. If the sport had more knowledge about this, it might result in more riders on a higher level. The purpose of this study was to find out how high level dressage riders are preparing themselves for the best result for an instructor led training session and how they could bring as much as possible instructions from the coach. The two questions of the study were: How are high level dressage riders preparing themselves for a training session with an instructor, practically and mentally, and how can they affect their susceptibility to instructions?The study was carried out both by reviewing existing literature and studies in general education and pedagogy in the riding education, and by a qualitative interview study of six dressage riders who rode on a difficult level at the competitions, during the year of 2009.

Uppsägningar och varsel hotar många människor vid nedskärningar i organisationer. Många arbetsgivare som tvingas säga upp sin personal vänder sig till outplacementföretag för att den uppsagde anställda ska få hjälp till nytt arbete. Syftet med studien var att undersöka hur omställningscoacher, på outplacementföretag, arbetar med personer i omställning och hur coacherna upplever detta samt att ta reda på innebörden av omställning/outplacement. En kvalitativ induktiv tematisk analys gjordes och resultatet baserades på halvstrukturerade intervjuer med åtta omställningscoacher på fyra olika konsultföretag. Resultatet beskriver hur coacherna upplever viktiga aspekter kring omställningsprocessen och vilka aktiviteter som ingår i ett outplacmentprogram.

Detta arbete besta?r av en underso?kning om hur en musikla?rare och en idrottstra?nare jobbar med deras elever respektive spelare info?r en prestation. Underso?kningen inkluderar ocksa? hur musikla?raren och idrottstra?naren jobbar med efterarbetet av en prestation. Genom kvalitativa intervjuer och observationer har jag underso?kt deras olika metoder.

This essay will cover the Swedish electoral system with a focus on the proportional representation andthe process involved from the conversion of votes to seats in the parliament. This process consists ofseveral methods which are created by political decisions as well as mathematical formulas and is notalways perfect in terms of equalization. An increment of six adjustment seats would have made thegeneral election of 2010 more proportioned. Despite this, the Swedish electoral system is wellconstructed and the essay will highlight areas which could be subject for improvement as well asexplaining fundamental concepts of the process..

For a long time Lean has been a well-known concept among manufacturers. Theinterest of understanding Lean and the ability to implement it is common amongcompanies. The concept of Lean, used in the right way, can help companies to reducetheir lead times, their complexity and increase the efficiency of the working processes(Hyer och Wemmerlöv, 2002). Unfortunately the work towards increased efficiencyhas primarily been focused on manufacturing and plant work, resulting in that Leanhas been adjusted to these areas. The conclusion of this is that companies don´tprioritize to improve processes such as administrative ones.

The aim: was to describe and compare a group of experts and critical care nurses' agreement in detecting delirium in intubated, ventilator treated patients with sedation / analgesia, before and after an in house training intervention with the instrument Confusion Assessment Method for the Intensive Care Unit (CAM-ICU).Method: A quasi-experimental study, one group pretest - posttest design. A convenience sample of 17 critical care nurses in a general intensive care unit included. To detect delirium the instrument CAM-ICU was used, 21 paired tests before and 22 after an educational intervention.Main Results: The results showed that after an in house training intervention sensitivity and kappa coefficient improved of the characteristic 1 "acute onset and fluctuating course," an improvement that was significant. In other features, and overall values were signs of numerical improvement and deterioration in sensitivity, specificity and kappa coefficient but no significant change.Conclusion: Implementing a new instrument for detecting delirium in clinical practice requires education and follow-up. A small sample of critical care nurses with varying ability to use the new instrument and the fact that patients' status may change rapidly making it difficult to draw any conclusions from this study.

AbstractResource efficient manufacturing is a term that has been increasingly applied within manufacturing, where one of the key points is to reduce waste of such forms that do not add value for the end customer. By the Lean principles, there are seven plus one types of waste, in which the definition of the eighth point varies among sources. In this study, the eighth type of waste has been interpreted as the untapped creativity and competence among employees that has not been put to use. From this, our question was incubated; How can you make the most of the employees? untapped creativity and potential within manufacturing? The case study will be developed with empirical data obtained from Dometic Group by conducting interviews.From the gathered literature, it was concluded that the communication between employees contributed to an increased understanding of one another as well as it allowed for improvement in work.

The objective of this thesis is to map the resources and methods used at the department OPPC, at AstraZeneca, and derived from that give suggestions on possible solutions that will increase their productivity.Mapping of the product flow, as well as gathering of process data, has mainly been done using observations, but consultation with the process technicians has also played a great role. Further have theoretical methods been used, based on literature studies, within the areas of Lean production and statistics.The work has incrementally gone forward since the steps taken has been restricted by the irregularity of production which led to the need of creating a fictive production flow. This has affected the lead-time calculations in the way that they are meant to give an indication, rather than an absolute truth, on how different methods described shall be used.The current state analysis showed multiple areas of improvement when defining capacity as value adding time in relation to total throughput time. Using the "standard scenario" as a basis showed that the actual production flow only constituted 50% of the total project time. Further it showed that the workflow contained more non-value adding activities than value adding activities, which is a result of how the work is distributed within the department as well as in the different projects.