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1407 Uppsatser om Larger profits - Sida 41 av 94

The new accounting of intangible assets: Effects of IFRS 3 on the accounting of intangible assets in acquisition-intense companies on the Stockholm Stock Exchange

Intangible assets are often a significant part of Swedish companies? assets. Most of these are accounted for as goodwill, arising from acquisitions. After EU:s decision to adopt IFRS as the new accounting standard, intangible assets will to a larger extent be recognized separated from goodwill. This thesis aims to quantify this change and to analyze what specific intangibles are affected most by the transition to IFRS.

A comparison of methods to assess site index in young Norway spruce stands

This study investigates whether the site index curve method (SICM) and the growth intercept method (GIM) can be used for site index predictions in younger Norway spruce (Picea abies (L.) Karst.) stands than recommended by current guidelines. For SICM it was thus investigated whether the method could be used for stands younger than ten years, and for GIM it was tested whether a starting point for the intercept measurements could be used below the recommended 2.5 meter. This was tested based on measurements taken from experimental stands in Tönnersjöheden Research Forest. For GIM it was found that the method can only be used when the TH-trees of a stand have five complete intercepts above 2.5 meters. For the method to be applicable beyond this, it will be necessary to adapt the underlying equations, perhaps following the Canadian example where a 1.3 meter intercept start is used. In conclusion it is not currently possible to apply the approach beyond the current recommendations. For SICM, SI predictions are accurate for the study area already form year three.

En skola för alla : Pedagogers syn på integrering och inkludering av särskoleelever i grundskolan

This study examines the cultural place and status of video and computer games in the Swedish public library. Using works on popular culture and the theories of Pierre Bourdieu, this study employs quantitative methods, as well as textual analysis, to analyze the results of an online questionnaire with 19 questions focusing on selection criteria, shelf placement, perceived competence, as well as reasoning for having or not having these games in the library. 286 out of the 440 libraries contacted is participating in the study, and the libraries consist exclusively of public libraries in Sweden that are found in the database of the Royal Library.The results of this study show that a larger number of libraries than previously indicated have started to provide electronic games to their patrons. At the same time, patterns in the data and comments suggests that these games in many cases still do not enjoy the same level of cultural recognition as other media. Indicative of this is the way most libraries seem to focus on the medium being exclusively for their young patrons, with seem-ingly very little in the way of investment for adults.

Jämlik strokevård : En analys av skillnader mellan patientgrupper avseende vård på strokeenhet, åren 1995-2009

The main objective of this study is to divide a number of colorectal cancer cases into subgroups based on their molecular features using cluster analysis. The data used is supplied by a research group at Pathology, the Department of Medical Biosciences, Umeå University, and consists, after some preparation, of 455 observations which is a larger data set than many similar studies. The molecular variables that the clustering is based on are CIMP (CpG Island Methylator Phenotype), MSI (Micro Satellite Instability), BRAF- and KRAS-mutations. These are categorical variables and consequently the clustering method used is PAM (Partitioning Around Medoids) which is particularly useful with data on diverse variable level. The final analysis results in four subgroups that are represented by different combinations of attributes on the aforementioned variables.

Konkurrens inom hotellbranschen : En jämförande studie om uppfattad konkurrens utifrån två perspektiv

The hotel industry in Stockholm is characterized by intense competition, and within the next couple of years the construction of a number new hotels is planed. As the number of hotels in Stockholm increase, the competition will increase and the importance of having well functioning strategies will become vital. The purpose of this essay is to examine how two hotels within the hotel industry in Stockholm experience and handle the competition. The two hotels that are included in the study are Clarion Hotel Stockholm and Scandic Continental. The essay derives from models and theories that are related to marketing and competition.

Patientupplevelser av allmänpsykiatrisk akutvård samt av samarbetet mellan slutenvård, öppenvård och kommun

According to the health care law and the national care guarantee, all individuals with mental illness have the right to good health care that is knowledge based as well as to rehabilitation where and when they need it. They also should be able to choose and have control over who is performing the care, including the design of these efforts. The purpose of this study is to investigate patients' experiences of general psychiatric emergency care and the cooperation between outpatient care, inpatient care and the municipality. This study is a descriptive cross-sectional study, conducted with a quantitative and qualitative method. The study is performed in collaboration with Akademiska Sjukhuset and is part of a larger quality improvement project.

Att mäta publicering av artiklar: En tillämpning av bibliometri på evidensbasering inom socialt arbete

This thesis examines the scientific publishing in the subject area of evidence based practice EBP in social work. Issues are: How has this publishing evolved, separately and compared to the publishing about evaluation in social work? What authors/countries have produced the largest numbers of articles? What journals have published the largest numbers of articles? Which are the most frequent co-occurrences of a selection of terms? 161 records for articles from 50 different journals were selected from Social Services Abstracts using subject of journal and a query as criteria. For each year, the number of articles about evaluation in social work was larger than about EBP. A decline in the publishing about evaluation coincide with a growth in EBP after the year 2000.

Att umgås eller inte umgås, det är frågan! : Socialt umgänge och utveckling hos människor med psykosdiagnos

Background: A common view about people with diagnosed psychosis is that they are socially withdrawn and that they neither cope nor want to engage in social relationships. Newly published specialist books on this subject also support this view.Aims: To unveil further dimensions of the phenomena by explorative analyzing consumers? own depictions about their ?social relationships".Method: The material is taken from a larger study that followed consumers regularly during a lapse of 3 years. Within this material 15 interviews from three respondents were chosen, a selection which gives maximal spreading concerning age, sex and background. The interviews where analyzed by methods based on Grounded Theory.Results: Three main dimensions were identified: supportive relationships, difficulties and social withdrawal.

Montagemetoder för axel och rotor

At ABB LV Motors in Västerås the shaft is assembled into the rotor with a shrink fit. After athorough investigation of the assembly method, several factors that make the insertion of theshaft more difficult has been discovered. Some affect the assembly directly while others onlyhave an indirect influence. The investigation has shown that the radial play between the shaftsouter radius and the rotors inner radius might be too small which could lead to anunsuccessful assembly. For the larger rotors, the condition is the opposite, and the rotor mightmove compared to the shaft direct after the assembly when the rotor still is warm.

Inkludering och autismspektrumtillstånd : En studie där personer med diagnos berättar om sina egna upplevelser av skolan

AbstractThis study examines factors in school that could contribute to or counteract the experience of inclusion of persons who have been diagnosed in the field of autism spectrum disorder. The information was gathered through qualitative interviews and processed to be presented in the results.The results show that respondents found it difficult to concentrate when in school because of the environment. They experienced no coherence in learning situations, they may not get answer as to why information should be carried out and saw no point to have breaks. Furthermore, they experienced no problems to orientate in school or to follow the schedule. The results also revealed that the respondents had at least one teacher with whom they felt that the relationship was positive.

Dermoid sinus hos Rhodesian ridgeback :

Rhodesian ridgeback is a dog breed that originates from southern Africa. The characteristic ridge (a dorsal ridge where the hair grows in the opposite direction to the general coat) is shared with an Asian breed, Thai ridgeback. The origin and inheritance of the ridge has been examined and defined. The ridge-mutation is a duplication that contains four complete genes, FGF3, FGF4, FGF19 and ORAOV1 and the 3´-end of CCND1. The ridge is inherited as an autosomal, dominant trait and predisposes for Dermoid sinus (DS), a disease that develops during embryogenesis.

?Det finns någon slags Open Access där ute?. En idé- och ideologianalys av bibliotekariers förhållningssätt till Open Access vid sex forskningsinstitut.

The Open Access (OA) movement came to be as a reaction against the enclosure of information resources, facilitated by new distribution technologies. The purpose of the OA movement is to make research results freely available. The aim of this master´s thesis is to increase the understanding of how libraries outside of the academic sphere and within research institutes relates to OA. As a theoretical framework I created two different ideologies, the OA ideology and the nonsharing ideology. I also conducted six interviews with librarians.

Från snabbfotade glada amatörer till mindre smidiga proffs- En studie om Experians uppköp av Marknadsanalys

Purpose: The puspose with our essay is to investigate how an acquisition can affect leadership. We want to specialize us by analysing how a leadership and the employees in a smaller company can be affected by an acquisition by a larger organization. We also want to investigate how a good leadership should be in a small company due to an acquisition.Methodology: This essay is based on a qualitative method.Theoretical: We have used theories concerning leadership, theories about small and large organizations and theories about consequences after an acquisition. Empirical foundation: Our empirics are based on stories from our five interviews from employees and leaders in Experian.Conclusions: Consequences can appear due to an acquisition. Only mild consequences appeared in the case of Marknadsananalys.

Inloggning : Lösenordskryptering och Brute force attack

This report is the result of a sub-project of a larger project to create a platform formathematical education. The sub-project focuses on authentication with associ-ated security, where security is emphasized. The project environment is Java EE 6where GlassFish 4.0 acts as the server. The project has been divided into threeparts; password encryption, Java EE authentication and brute force attack. Thepassword encryption part focuses on examining different hash functions executionspeed, the result shows that none of the examined hash algorithms is suitable fordirect use.

PR-olitik: En fenomenografisk studie av konstruktionen av kunskap och kompetens i gränslandet mellan politik och näringsliv

The Swedish Public Relation industry has gone through a rapid growth in the recent decade. A peculiar, although perhaps not unexpected, development is that former politicians and politically employed individuals to a larger extent have been the subject of recruitment effort from the industry. Simultaneously there has been a public debate concerning the influence on Public Relations and Lobbying over the political agenda. The purpose of this thesis is to widen and deepen the discussion concerning Public Relations consultants. It centers on the individual consultants and takes their competence as the point of departure.

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