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.

Physiotherapists treat people with different views of the world and medical beliefs, which require a good understanding of cultural differences. One way to achieve cultural understanding is through self-reflection in a new context. During five weeks the authors, two physiotherapy students, completed a clinical practice at the rehabilitation center Pina Palmera, Zipolite, Oaxaca, Mexico. At the beginning of the period a critical incident was chosen, when the head physiotherapist for the ward Cuidados Especiales intended to sell jewellery to the authors during a treatment of a patient. The authors have by using the reflection framework "Framework to guide reflective process", and Interpretive Phenomenological Analysis (IPA) for analysis, discussed different ways of communication, adherence, education, and self-reflection and critical thinking.

Physiotherapists treat people with different views of the world and medical beliefs, which require a good understanding of cultural differences. One way to achieve cultural understanding is through self-reflection in a new context. During five weeks the authors, two physiotherapy students, completed a clinical practice at the rehabilitation center Pina Palmera, Zipolite, Oaxaca, Mexico. At the beginning of the period a critical incident was chosen, when the head physiotherapist for the ward Cuidados Especiales intended to sell jewellery to the authors during a treatment of a patient. The authors have by using the reflection framework "Framework to guide reflective process", and Interpretive Phenomenological Analysis (IPA) for analysis, discussed different ways of communication, adherence, education, and self-reflection and critical thinking.

The purpose of this study is to highlight some aspects of the increased usage of tablets in preschool environments by answering the questions: what does the tablet become in the preschool environment, how much freedom does the children have over its usage.To answer these questions a series of observations were made at two different preschools. The observations were then complemented by interviews with teachers at the same preschools.This qualitative study focuses on some of the didactic questions regarding the tablets, based on a theoretical framework that is within the design-oriented perspective; which addresses the children's? autonomy, the institutional framework and affordance.Our conclusion is that the tablet?s introduction in the preschool has helped the teachers in numerous parts of their documentation, but we can also see that the children's opportunities to make choices regarding the tablet are more limited than with any other resource on the preschool. In our results we also see that when the children get access to the tablet they receive a learning experience, which among other things, strengthens their language skills and their social interaction with each other..

This report presents the results of the tests of data rate and signal strength that I have conducted. The tests have been performed in the municipality of Arvidsjaur, Sweden. The report also contains the conclusions I have drawn from the results as well as an introduction to radio and the technology used in the nets that have been testedThe equipment used is:LG G2 cellphone used to test Telias 3GHuawei b593s-22 3G/4G router used to test Tele2s 3G/4GMobile Broadband Gateway R-90 used to test Net1s CDMAThe data rate has been tested with bredbandskollen (www.bredbandskollen.se). The signal strength(RSSI) has been read in the configuration menu of the broadband routers as well as in the cellphone.The conclussions drawn:Net1s net appears to be more used compared to its capacity than the other netsTele2s net has a high and even data rate where it?s signal strength is sufficient.

Bullying can have serious consequences on everyone involved. Consequently it is important that school counselors are able to intervene. Thereby they need an unambiguous definition and knowledge about bullying that has been produced from research so they do not make mistakes that could lead to further damaging of the students. Thus the aim of this study was to examine how school counselors define bullying compared to the views held by scientists and students in secondary school. Through a review of previously done research the definitions of scientists and schoolchildren was summarized.

Background: Society of today is characterised by greater dynamics and a constant demand for innovation and fresh ideas. This development is often named "the new economy" or "the knowledge society". Independent of how one chooses to name this society, most individuals seem to agree upon the fact that knowledge grows more and more important. New competencies, such as new knowledge and new forms of organising, will be demanded for corporations to be successful in the future. In recent years it has become more common with corporations based on projects.

The purpose of this masters thesis is to find out whether the library can be a way to support integration. To fulfil this purpose we have, by qualitative interviews, obtained information about eight immigrant womens views on and experiences of the Swedish public library. Through the literature and earlier research we have presented a background of immigrants and integration in Sweden along with factors that may influence the integration process. We have tried to give an insight into what is said about the immigrant woman in research and media, which we think affects her life and we also have given a short introduction to immigrant womens life in Sweden today. Of great interest for our essay have also been the public librarys objectives and social role in society.

This work covers a broad analysis of the risks that could impact the achievement of electrical safety of electrical installations. The work includes both electrical equipment such as the installation of electrical equipment.The report illustrates the main technical characteristics of electrical connections greater than 10 mm2 and provides an introduction to the crimping systems for copper and aluminum conductors. In addition to that analyzes the factors that are important to assure the quality of an electrical connection throughout the value stream in terms of both materials such informations. Furthermore analyzed deeper the need for skills development of technicians and other staff.The different parts of this work are analyzed and presented, in theory to studies carried out both at Elpress AB and partly with the help of other scientific reports dealing with similar subjects. In addition, presents a survey that will help understanding the current perception of the electrical connections and cable crimping systems among end users.

Citizens? interaction with governments is an area with unique implications for channel management. Governments need to take the citizens perspective into further consideration in order to be successful in delivering high-quality e-services. This paper aims to determine if a categorization of citizen-initiated contacts from a citizen-centric perspective can be a valuable basis for decisions regarding e-service development. The study consisted of three steps.

Tidigare forskning belyser den påfrestande tid nyutexaminerade sjuksköterskor befinner sig i under inträdet till den nya yrkesrollen. Studiens syfte var att genom intervju undersöka nyutexaminerade sjuksköterskors upplevelser av sin första introduktion. Nio sjuksköterskor deltog i studien. Under introduktionen sker ett rollbyte från student till legitimerad sjuksköterska med tillhörande ansvar. Rollbytet skapar stress och osäkerhet vilket leder till ett stort behov av stöd och samtal.

St. Jude Medical Inc is one of the worlds leading companies in the medical technology area with cardiovascular devices as its specialty.Manufacturing implantable medical devices such as Pace Maker Electrodes requires complex design, safe processes and well trained operators. User friendly manufacturing operations are a necessity.Lately there?s been an increase of the manufacturing volume which also increased the number of operators. More operators need to be trained and cross-trained.

The purpose of this study was to analyze how the key staff concept is used in residential care for children and young people and which role the key staff concept plays in the organization.The study was based on semi-structured qualitative interviews with six key staff and two managers from two different residential care facilities for children and young people. The theoretical perspective used was the neo-institutional theory and Hasenfeld´s term Human service organizations.One of the conclusions of the study was that the key staff describe that they have a central role when it comes to the treatment of the children. Another conclusion showed the variety of tasks that the key staff have, like the administrative work that they do. They also have an educational role, similar to the one that parents normally have which means that they are responsible of parenting the children. They also described themselves as a link between the children and their social network.

This study compare if there is any differences between Fairtrade certified and uncertified coffee producers in Aceh Tengah, Indonesia. The aim was to compare the way the two groups of farmers produces their coffee and see if there were any differences between them, income, post harvest, production etc. During a visit in the district of Aceh Tengah, producers from both groups were given a questionnaire with questions about their farm and their production. The results of the questionnaires showed that the certified producers felt they had benefits being a part of a certified cooperative. Even with the experienced benefits the certified cooperatives gave the connected producers, like agronomy consultation and workshops the uncertified producers had a higher income from the coffee per hectare. This study also indicated that introduction and presence of Fairtrade and the connection to the world market Fairtrade brings with it, has gained the entire area, for example with more stabile coffee prices..

This is an examination of the Swedish unemployment insurance system and the effects it has on the Swedish long-term unemployment. A search model is explained to give an understanding to the incentives of the unemployed. Different mechanisms that create unemployment and that could create long-term unemployment are investigated, but primarily the unemployment insurance is in focus.The Swedish unemployment insurance has undergone several changes the last fifteen years that have improved its efficiency. The introduction of a finite duration of unemployment insurance entitlement was an important step and so was the decrease in the replacement ratio. Even so, I assess that there is still room for improvements of the incentives to search for work among the unemployed.