Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.

Introduction: The population of Sweden has during the last century doubled. An increased live expectancy results in an older population and the share needing medical care increases. Demographic and political changes in developed counties have resulted in changed demands on the care of the elderly. The elderly are discharged from hospital earlier and this results a significant responsibility on the elderly themselves and their relatives. Often the relatives are engaged in the elderly?s health problems, care needs and the future consequences the current situation results in for the elderly and the domestic life.

Syftet med denna studie är att skapa en djupare förståelse för kvinnliga chefers upplevelser av möjligheter och hinder i sin karriär i en mansdominerad organisation. Vi vill även undersöka inom vilka livssfärer dessa hinder och möjligheter uppstår. Vi ställer frågor om hur kvinnliga chefer upplever sin karriär i en mansdominerad organisation samt vilka möjligheter och hinder de upplevt och stött på under sin karriär och hur kvinnliga chefer kan skapa en balans mellan de olika livssfärerna, arbetsliv och privatliv. Studien är av kvalitativ art och tar sig an syftet med inspiration från ett narrativt synsätt för att på bästa möjliga sätt förstå deltagarnas personliga berättelser. Datainsamlingsmetoden har skett genom ett tiotal semistrukturerade intervjuer där resultatet visade att möjligheter och hinder främst konstitueras i arbetsorganisationen, att betydelsen av stöd, både från chefer och från privatlivet visade sig vara betydelsefullt och att privatlivet inte påverkar karriären negativt i lika hög grad som karriären påverkar privatlivet. .

Unhealthiness is not just a damaged back or asbestos. The fact that mental ill-health seems to increase in our society is well known. Statistics from Arbetsmiljöverket proves a fourfold increase of work-related disorders since 1997. These are primarily caused by organizational and social factors, 60% are considered caused by stress and a heavy workload. Sick leave due work related fatigue and depressions are scarily common today.

This qualitative study is about the individual supportive conversation with the school welfare officer in upper secondary school. The main aim of the study was to find out what the pupils get out of a series of conversations with the school welfare officer and what it means for the pupils that the welfare officer belongs to the school organization. Six qualitative interviews were held with pupils who had conversation contact with the school welfare officer during their time at upper secondary school.I found that these pupils and welfare officers were oriented towards change and solutions. I found that the most important thing for the pupils was to achieve a good and trusting relationship with the welfare officer. After this the pupil starts a process of change in cooperation with the welfare officer, with the aim that the pupil should be happy and satisfied with the current life situation.

AbstractObjective: To investigate the occurrence of and the risk factors for falls and to  investigate level of fall-related self-efficacy and health-related quality of life in people living in community living, 75 years or older within Uppsala and Västmanlands county. A further aim was to identify predictive risk factors for falls. Design: A cross-section study with a descriptive, comparative and correlative design based on a questionnaire was used. Participants: The participants were recruited from Uppsala and Västmanlands county. A random selection on 525 individuals was done, from a population based sample, in the detailed municipalities.

The purpose of this study is to examine how well the teaching of physical education meets the needs of a future life in the building and construction industry. In order to answer the survey's purpose, we have carried interviews with teachers for the subject Physical education and health as well as with teachers for the Building- and construction program in order to through their experience gain understanding of common health problems in the profession, but also to gain a deeper understanding of the importance of the subject Physical education and health for this profession. We have reported and described previous research and then analyzed it during our processing of collected data material. The result of the interviews showed that the teachers as far as possible are trying to adjust the lessons to suit this practical program. They also indicate several aspects to consider in order to further customize the education for students in the Building- and construction program.

Studien har tagit reda på vilket av direktsända- eller inspelade nyhetsinslag som är mest trovärdig hos mottagaren. För att ta reda på svaret producerades två stycken nyhetsinslag som innehöll exakt samma information. De handlade om att Facebook bygger nya serverhallar i Luleå. Inslaget som skulle likna ett direktsänt inslag, spelades in på platsen där Facebook bygger serverhallarna. Projektansvarige blev intervjuad på platsen.

This master?s degree project concerns the combination of a multi dwelling passive house with solar energy for the generation of electricity and domestic hot water (DHW). Different alternatives with either solar thermal systems or photovoltaic (PV) systems are compared with two reference alternatives producing DHW from electricity or district heating. The economical comparison uses a life cycle cost (LCC) perspective based on the present value of expenditures for investment, energy and annual operating and maintenance.The energy yields from the solar energy systems were calculated by hand and with simulation software. Calculation and dimensioning of PV systems were carried out with a software called PVSYST.

Aerated steam treatment is a modern and environmental friendly method for seed borne fungus sanitation, mainly used on cereals. The method involves exposure to heat and high humidity, factors which are known to induce a fast ageing of seeds, thus resulting in reduced storability. This thesis clarifies the interdependence between seed age and the aerated steam treatment intensities. Two studies were carried out in this thesis. In the first study the storage longevity of seeds treated with aerated steam was examined. The second study investigated the shelf-life of the pre-tests used to determine the aerated steam treatment tolerance of a seed lot, by testing the treatment tolerance of seeds aged prior to the treatment.

The aim of this Master?s thesis is to investigate international students? views regarding information seeking and use of information sources. A further aim is also to investigate the possible factors influencing information seeking in relation to everyday life for international students. Interviews were carried out with eight international students, 20-35 years old from three continents. They were to stay in Sweden for at least five months for the purpose of studying.

With a growing population on earth the amount of end-of-life vehicles (ELVs) and other scrap steel increases. The European Directive 2000/53/CE? requires a minimum of 95 % reuse and recovery and 85 % re-use and recycling no later than 1 January 2015, for end-of life vehicles. This imposes a need for more efficient recycling and recovery. Despite this shredder residue (SR) is commonly land filled.This report investigated the magnetic fines residue generated at Stena Metall shredder facility in Halmstad, Sweden.

Vårt samhälle är byggt av rangordningar och en individs samhällsposition skapas utifrån individens sysselsättning. Samhällspositionen kan påverka individens hälsa negativt eller positivt beroende på vilken position som individen innehar (Marmot, 2006). Hälsan kan också påverkas av stress och utbrändhet. Syftet med studien har varit att undersöka om sjukpensionärer, avtalspensionärer, långtidssjukskrivna, arbetslösa och rehabiliterade skiljer sig i jämförelse med förvärvsarbetande när det gäller självskattad samhällsposition och hälsa samt upplevelse av stress och utbrändhet. Genom insamlat material, från statistiska centralbyrån och stressforskare under mars 2008, har material från 9 756 förvärvsarbetande och 566 icke förvärvsarbetande deltagare, analyserats med regressionsanalys och med separata analyser för män och kvinnor.

The purpose of this paper has been to study the relationships and attitudes of a few teachers and librarians as to their co-operation in a combined public and upper secondary school library and to find out what circumstances there may be to exert an influence on their work. The paper has been based upon qualitative interviews with upper secondary school teachers and librarians as well as on studies of literature relating to our issue. We believe there may be different approaches to the learning process, as these are the relations and attitudes of two professions from different trades. That is why our point of departure has been Roger Säljö's theory about learning and, in our analysis, a few of Jean Donham van Deusen's ideas of joint planning and flexible timetabling. All respondents agreed that co-operation could be better, but the teachers were of the opinion that it must not interfere with their time.

The use of information technology (IT) has expanded to be available in large parts of the society.With reference to this mobility has become an increasingly used term, which reflects changes in our lifestyle, travelling and mobile artefacts. The technology development that has occurred in recent decades has made it possible for people today to be more mobile than before as they no longer are tied to a fixed workplace. Mobility has changed the ways to lead, coordinate andmeasure work productivity in organizations. It has also added new ways of working. The mobile development also means more challenges and changes in today?s modern organizations.The purpose of this paper is to analyse how employees in a consulting form use mobile technology in a work context, how they interact with others and how individuals reason about mobility.