Problemformulering Svenska företag som från år 2005 redovisar enligt IAS/IFRS ska i högre utsträckning än tidigare fördela det överpris som betalas vid företagsförvärv på de tillgångar som förvärvas. Tidigare studier har efter införandet mätt var tillgångarna tar vägen vid rörelseförvärv. Det har visat sig svårt för företagen att på ett konsekvent och stringent sätt identifiera immateriella tillgångar sedan specificera dem tydligt i balansräkningen. Begreppsförvirring och otydliga poster i redovisningen har gjort de svårt för användaren av årsredovisningen att få relevant information. Frågan är om det blivit bättre med tiden?Syfte Mäta utvecklingen av specificerade immateriella tillgångar sedan införandet av IAS/IFRS.

The personal brand derives from the marketing brand, and argues that a person can take control over other people?s perceptions about him or her. The personal brand can benefit the person but it can also give advantages to his or her company. The interest in, and the purpose of the personal brand, has increased the last ten years. Leaders of large companies in Sweden consider it to be of utmost importance to have an influence on their co-workers.

Aim: The aim of the study was to investigate 1RM and what power could be generated in bench-press and half squat concentric at certain percentages of 1RM. Special interest was put to evaluate men (M) and women (K), strength trained (ST) verses non strength trained (EST) in generating absolute power as well as power relative to 1RM.Method: In total 59 subjects mean (± SD) age 24.9 ± 4.1 years divided into four test groups: 20 male non strength trained GIH-students (EST M), 20 female non strength trained GIH-students (EST K), 10 male strength trained - sprinters on national/regional level (ST M), 10 female strength trained - sprinters (ST K) on national/regional level. They did two tests on 1RM and power in events of concentric bench-press and half squat in a Smith machine. In the first test session 3 ? 5 lifts were made to measure 1RM in each event.

AbstractAccording to several researchers finance is scarce, scarcer for small businesses than for big enterprises. Small and medium-sized enterprises, SMEs, that want to start exporting and sales or manufacturing abroad need capital to get ready. Which capital structure and financial costs do they have, and which forms of finance do they actually use for that purpose. New american research by Mansi, Reeb (2002) has suggested, that there is a positive connection between leverage and a negative one between financial costs and internationalization, and that a non-linear model better describes this connection.This study has gathered data in two ways: Through a questionnaire from 37 SMEs and balance sheet figures from totally 166 manufacturing SMEs. In order to examine, whether the company was active on the international market, 200 SMEs in south Sweden were asked, if they exported to, produced or sold on any other market than their home market.

The IPv6 protocol offers with some new functions, one of them is auto configuration. With auto configuration it is possible for nodes, i.e. hosts and routers, for automatically associated with IPv6 addresses without manual configuration. Auto configuration it is another protocol as it uses Neighbor Discovery protocol (ND) messages (ND is mandatory in the IPv6 stack). The main purpose of ND is that nodes can discover other nodes on the local link, perform address resolution, check that addresses are unique, and check the reachability with active nodes.There are exactly the same vulnerabilities of IPv6 as IPv4 and is now exception, ND if not properly secured.

The purpose of this study was to investigate youth?s experiences of what meaning the nonprofit youth project Husby Marathon had on their social capital and self-identity. In order to answer the purpose a qualitative methodology was used based on interviews with four of the participant youths. Two teories were used, Social capital by Robert D. Putnam and Selfidentity by Anthony Giddens.

The structural rationalization of the agricultural sector in Sweden has led to many expansive, professional companies orientated towards growth. The agricultural sector is a very capital-intense sector and is characterized by the need for large sums of capital in form of buildings, inventory and arable land. The capital need is especially large for companies who have an ambition of growth and development of the company in the near future. The study is built upon six cases that all can be categorized as large agricultural farms with a turnover exceeding 20 million Swedish crowns. The companies are located in the middle and in the south of Sweden and are in the sector of primary production with focus on dairy-, pork-, egg-, chicken-, beef-, vegetables- and grain production as well as in the business of refining milk towards consumers. The study aims to identify the motives and driving forces that lies behind the growth of a farm-based company. The agricultural companies' motive for growth is studied based on which factors that influence the ambition to grow and to what extent these factors accord to the picture given by earlier research of small companies outside the agricultural sector.

The focus of this essay is to further investigate and describe psychological strains experienced by child welfare workers. The method used was qualitative interviews, two group interviews. The research aimed to understand how child welfare workers were affected and handled the psychological strains generated by work through theory of coping and symbolic interactionism where humans are viewed as pragmatic actors. The research showed, as previous studies shown, that the child welfare workers experience a great deal of psychological strains generated by high turnover in staff and pressuring work demands. The child welfare workers felt inadequate and alone in their work tasks and experienced stress and anxiety.

Abstract: This report covers primarily the work of documenting electromagnetic fields generated by one of the later parts in the electrical power distribution chain: The electrical substation, wherein 10 kV is transformed to 400 V for use by private consumers. Thus it is one of the most widespread and frequently occurring parts in the Swedish power grid and of particular interest, as electrical substations are found everywhere in populated areas, often in close vicinity to people and animals.The report deals with a number of formulated questions and/or hypothesis? stated at the onset of the work undertaken, theory that is relevant for the topics the report covers, the details of the field work undertaken and the following analysis of the readings, which in term provide answers for the questions stated in the beginning. It also covers what is the currently known short term and long term risks associated with electromagnetic fields in the power frequent spectrum and of varying intensity in the vicinity of humans.The analysis also provides recommendations and identifies several points to carefully consider when planning for new installations or replacements of some parts of existing installations.For enhanced reading comprehension there is, aside from sections with pictures and attached explanatory texts and templates, several graphs, one-line diagram and maps of the power grid among the appendixes to the rapport..

In commercial firms, the inventory is often the largest and most important entry and to have acorrectly valued inventory is an important prerequisite in the statement of accounts. However,the inventory is considered to be one of the entries that are most difficult to value among thecompanies assets and this is why we have investigated how large commercial firms valuetheir inventories. We have used relevant theory and conducted a number of interviews withpeople who are knowledgeable when it comes to valuation of inventories. Our conclusion isthat commercial firms work in different ways and that there is no general method which isused by all commercial companies..

This report deals with the theory and empirical evidence of how knowledge generated within a project is to be captured and shared with other projects and the surrounding organization, after the end of a project. A number of authors have highlighted knowledge management within a company as a key component in building a unique competitive advantage and knowledge should therefore be considered a very important resource within companies. The difficulties of ensuring that knowledge generated within a project can benefit other projects are many. The nature of the project form has been highlighted as one of the biggest problems, due to the fact that budget and time requirements often restrict the propensity to work with knowledge transfer. Other difficulties that this report highlights are in particular the lack of a knowledge sharing culture within the organizations, as well as human cognitive and psychological limitations and lack of tools design for knowledge transfer.

To have a forest area close to the city is of great importance for the city population?s well being. Children develop their motor skills, concentration and imagina-tion and the adults have a place to shake of the stress from work. Forest areas are used to exercise at, play in and to find a moment of peace and silence. The urban forest and the old farming pastures at Markussonvallen and Per-Isakssonvallen already has natural assets worth to preserve and a great potential to create more. The goal is to develop a forest with a variation of tree species and ground vegetation that will appeal to the human senses and different animal species such as birds, insects etc.

The thermal response of a borehole field is often described by non?dimensional response factors called gfunctions.The g?function was firstly generated as a numerical solution based on SBM (Superposition BoreholeModel). An analytical approach, the FLS (Finite Line Source), is also accepted for generating the g?function. In thiswork the potential to numerically produce g?functions is studied for circular borehole fields using the commercialsoftware COMSOL.

A new visual identity for the ski store Alpingaraget in Stockholm has been proposed as the result of this thesis. Theproposal includes a new logotype, various printed matters, design planning of the store, interior design, signs and otherapplications.The theory section is within the field of graphic profiling and with some focus on profiling in stores.A clear visual identity is important for a company because what the company communicates internally and externallyshould be kept as consistent as possible. This is especially important nowadays when more and more similar products andstores are available. This means that the visual identity becomes part of the competition with other products and stores.The base elements in a visual identity are logotype, colors and typograpy. Using these elements according to rules andtemplates makes a consistent visual profile..

This thesis studies the relationship between book values and market values in different assets and liabilities in Swedish Large Cap companies balance sheets. The aim is to find out if the relationship, the permanent measurement bias, has changed during since Mikael Runstens doctoral thesis from 1998 called The Association between Accounting Information and Stock Prices. Although some changes in the permanent measurement bias are found, this probably is due to other aspects than the introduction of IFRS..