The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

A new build in the Swedish nuclear power system would entail increased re-quirements for the proposed repository, which is adapted after the reactors of today. With a fast reactor, capable of burning nuclear waste, operating in parallel with the light water reactors, the increased requirements on the repository could be reduced.In this thesis, simulations of a light water reactor and a fast reactor have been performed by using the Monte Carlo code Serpent to investigate the changes in the fuel inventory. The light water reactor in the study is a boiling water reactor and the fast reactor of the type sodium-cooled fast reactor and they have been used for three different operation scenarios.By studying the fuel composition and the results from the simulations of the three scenarios conclusions can be drawn. Conclusions regarding the change of the fuel inventory and decay heat in Clab as well as the interim storage facility and in the repository. Depending on the operation alternative the changes dif-fered significantly and especially regarding the mass of burned actinides for different fuels in the fast reactor.The lowest increase of fuel assemblies was meet when using 50 years old fuel with 20MWd/kg U burnout and 2,0 % enrichment for start up of the fast reactor and 30 years old fuel assemblies with 50MWd/kg U burnout and 4,7 % enrichment for the further operation of the reactor.The increase of the number of fuel assemblies was 3174, which is equivalent to 641tons of heavy metal.

The purpose of this study was to examine and explain Sweden?s defence and security policy during the twenty-first century. The method that was used in this research was a case study. The material that was used were government documents focusing on this area of policy, and numerous books concerning the theoretical perspectives on international relations and defence security policy. The study is of an explaining art and the analysis explains Sweden?s security and defence policy during the twenty-first century. The analysis explains this by testing it against a liberal and a realist view on international relations. The conclusion of the study is that Sweden?s defence and security policy has been liberal during this time period ? and still is.

During the last decade, the construction industry has focused on improving and optimising its production process. The construction industry is now facing larger changes regarding efficiency in their supply chain for the next decade. Many companies are now trying to optimise its supply chain together with its supplier. JM AB, which is one of the biggest construction companies in Sweden, is looking at different options to improve its own logistics together with their suppliers. One option is to use a terminal between JM and the suppliers to solve problems such as quality, custom service and inventory for the in production.

Hiv, humant immunbristvirus, är en infektionssjukdom som av smittskyddslagen klassas som allmänfarlig, i nuläget finns inget botemedel. Det finns dock effektiva bromsmediciner. Viruset smittar främst via blod och sexuella kontakter. Aids är hivinfektionens slutfas och karakteriseras av nedsatt immunförsvar och ständig kamp mot opportunistiska infektioner. Personer med hiv riskerar att särbehandlas i vården på grund av de tabun och fördomar som omger sjukdomen.

This study focuses on the Nordic model of Extended Collective Licenses (ECL) and how this model can be used in the process of digitalising and publishing archival material such as photos, letters, maps or films. The question that this study aims to deal with is what advantages, and disadvantages, there are for archives and copyright holders when an ECL is being used. To help answering this question the ?theory of the knowledge commons? has been applied. The research question has been answered through a text analysis based on legal texts including Swedish law.

AN EVALUATION OF EFFA-VÄSTERS PARENT PROGRAMME FOR PARENTS WITH CHILDREN 2-4 YEARS- A qualitative and quantitative research focused on content, effects and implementationAuthors: Fritz, Jesper & Johansson, LinaSupervisor: Koutakis, NikolausÖrebro UniversityAcademy of Law, psychology and social workSocial Work ProgramSocial Work 41-60 pointsC-essay, 15 pointsAutumn term 2008AbstractThis study is written on commission by The Unit for prevention which is a part of the Social welfare Services in the district of Örebro. The social work practice carried out by the unit is based on universal prevention, which includes providing parent programmes. The aim in this study is to describe and evaluate the EFFA-Väster parent programme, which has been compiled by social workers working at the unit, with regard to the content, effects and implementation of the program. The study is based on a non-experimental inquiry of an experimental group which has been subjected to a pre- and post test. Further, observations has been made of every program session to examine whether the program is implemented in accordance with the intention and how the program is received by the participants.

En ökad konvergering av världens ekonomiska marknader har skapat ett behov av internationellt standardiserade redovisningsregler. Sedan 1973 har ett organiserat arbete med att ta fram och implementera ett sådant regelsystem utförts av International Reporting Standards Committe (IASC) och sedan 2001 av International Reporting Standards Committee (IASB). Detta arbete har intensifierats i takt med en ökad globaliseringsprocess.Den första januari 2005 infördes detta regelsystem i EU, och därmed även i Sverige. För företag i Sverige förändrades i och med detta bland annat de regler vilka behandlar värdering och redovisning av goodwill.Standardens hanteringen av goodwill har kritiserats från flera håll. Dessutom har IASBs arbete med att utveckla och implementera dessa standarder rörande goodwill kritiserats.

Denna kvalitativa fallstudie undersöker hur svenskämnet på IB-programmet regleras i styrdokumenten, hur styrdokumenten kan omsättas till undervisningspraktik samt vilka fördelar och nackdelar lärare som undervisar i både IB-svenskan och de nationella svenskkurserna Svenska A och Svenska B upplever med IB-svenskan. Fallstudiens metoder är en hermeneutisk styrdokumentsanalys av IB-svenskans styrdokument i relation till kursplanen för Svenska B, en halvstrukturerad observation av en lektion i IB-svenska och halvstrukturerade intervjuer med de två lärare som undervisar i IB-svenska på den undersökta gymnasieskolan. Som analysverktyg nyttjas ramfaktor- samt frirumsmodellen. De slutsatser som kan dras utifrån fallstudien är att de yttre ramarna för IB-svenskan i form av styrdokumenten är snävare än för kursen Svenska B. Kursplanen, betygssystemet, ?Prescribed Book List?, den tillgängliga tiden, elevunderlaget och gruppstorleken utgör alla ramfaktorer som inskränker lärarnas frirum, både det upplevda och reella, i utformningen av och undervisningen i IB-svenska.

With increased globalization more companies are sending their employees abroad in order for the company?s survival on the market. Many studies in the field of International Business describe unsuccessful foreign assignments and the importance of intercultural support regarding expatriation. Due to the fact that company X is an international organization we found an interest in studying how the company handles their expatriation process in Sweden. This became the purpose of our study.

Oro är ett allmänmänskligt fenomen som kan vara både till nytta och skada för oss. Syftet med denna studie var att undersöka om det finns någon skillnad mellan högoroare respektive lågoroare vad gäller vilken funktion oron fyller (Worry Automatic Thought Questionnaire) och orosinnehåll (Student Worry Scale), undersöka eventuella könsskillnader samt jämföra ett mått på frekvens och intensitet i den allmänna oron (Penn State Worry Questionnaire) med ett allmänt ångestmått (Beck Anxiety Inventory). Undersökningsdeltagarna utgjordes av 40 psykologistudenter och 70 polisstudenter och könsfördelningen var jämn. Signifikant samband mellan totalpoäng på PSWQ och totalpoäng på BAI erhölls. Högoroare oroade sig signifikant mer av vidskepliga skäl, för att undvika eller förhindra något ont från att hända, i förberedande syfte, för att få motivation samt som distraktion från mer emotionella saker, jämfört med lågoroare.

Humanitarian intervention is a concept that generates several problems in our time. The idea of humanitarian intervention concerns the modern norms of sovereignty and noninterventional principals. It also concerns the conventional norm, which declares that states are not allowed to interfere in other states? internal affairs. The use of military force to implement humanitarian intervention is restricted according to international law.

The aim of the study was to assess the speech outcome in children with cleft palate operated with the Gothenburg Technique at Maria Sklodowska Curie Children?s Hospital. Eighteen participants with unilateral cleft lip palate were recorded and assessed through a single word test. Percent consonants correct and cleft speech characteristics were calculated after phonetic transcription. Intelligibility ratings and velopharyngeal composite scores were reported.

Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

Companies worldwide strive to reduce costs and capital tied up in stock. At the same time, the need for short delivery times requires efficient logistic flows. In order to meet customer demands an efficient warehouse activity is required.The purpose of this study is to develop a model for designing a warehouse system regarding to working environment and safety. The model is primarily designed and based on literature reviews of scientific articles and books, own knowledge and the authors previous work experience in the industry.The thesis has been done at Sandvik AB, the department Precision strip in Sandviken. Sandvik is a high-technology engineering group with advanced products and a world-leading positions within selected areas.