Since January 1 2005 all companies listed on a regulated stock exchange within the EU are required to present their consolidated accounts in conformity with IFRS. Among many other consequences goodwill will no longer be amortized over its useful life but instead annually tested for impairments in accordance with IFRS 3. The aim of this paper is to scrutinize the impairment test of goodwill as outlined in IAS 36 and analyze its implications. We conclude that the impairment test will probably lead to the recognition of internally generated goodwill in the consolidated accounts. We also conclude that the impairment test on highly aggregated levels will probably hasten the pace of this recognition since internally generated goodwill is used to shield acquired goodwill from impairments.

Forecasting is an important part in attempting to predict how companies will perform in the future. The more accurate the prediction, the more valuable are the results obtained from the forecast. This thesis aims to investigate forecasts of return on equity, and whether a disaggregation of the leverage formula into its underlying components affects the forecasting ability positively. This is conducted by comparing a model based on the leverage formula's components with a model solely based on return on equity from previous years. The study includes manufacturing companies on the Swedish Stock Exchange over the period 1998-2011.

This report aims to study the condominium prices in central Stockholm and the factors thataffect these prices. A linear regression model was set up and data about relevant covariatessuch as floor area, mortgage rates and where the condominium is situated were gathered toassess if and how they influence the price. The raw data was processed and enhanced to gain asmuch relevant information as possible to the model. To determine the covariates? influence onthe final price, regressions were ran and various tests were performed on the output data.

This paper is an assessment of whether the Nordic countries constitute an optimum currency area (OCA) or not. Hodrick Prescott-­?filtered data of real Gross Domestic Product (GDP) and rate of employment are used to investigate the similarity of business cycles between the target countries through a series of correlation analysis with Sweden as the base reference country and also by using a linear regression model. Additionally there is an evaluation of trade volume and labour mobility between the countries. Our results indicate that Iceland had the least similar business cycles within the Nordic countries and that the area should therefore possibly comprise Denmark, Finland, Norway and Sweden. .

The purpose of the thesis is to examine the relation between art, politics and ideology in contemporary art, focusing on the drawings depicting Mohammed the prophet as a dog, made by the Swedish artist Lars Vilks. His work is contextual in accordance with current art practice, thus letting everything related to the artwork become part of it, a circumstance the thesis tries to grasp in the widest respect possible. The drawings were published and spread throughout Swedish media, where they were later defended and criticized by a number of writers. Many debaters argued that the art work represents Western freedom of speech, and that to criticize them is to criticize fundamental democratic rights. This discourse tended to disqualify all arguments that questioned why such force was put into defending and spreading offensive pictures.

The aim of this study is to investigate how mathematics teachers use formative assessment to make the course objectives clear to the student. This is part of a wider aim in Sweden to find ways for improving mathematics teaching. Qualitative semi-structrured interviews and observations were used for collecting data. Different approaches to integrate formative assessment in their classrooms is discussed: questioning, discussions in whole-class, group work and assessment and feedback. The analysis of the results indicated that the teachers thought differently about how to integrate the course objectives in their planning.

Syftet med studien var att undersöka om det går att förbättra uthålligheten och testvärden hos yngre kvinnor. Detta genom attträna uthållighetsträning endast två gånger i veckan, ett gemensamt pass samt ett pass på egen hand, under åtta veckor. I studien medverkade 15 kvinnor och det som undersöktes var om kvinnornas tid på tre kilometers löpning kunde förbättras.Vidare studerades om pulsen vid målgång, en minut efter målgång samt om vilopulsen kunde förbättras från första Coopertestet innan träningsperioden till andra Coopertestet efter träningsperioden. Resultatet visade att uthålligheten troligtvis kan förbättras hos yngre kvinnor genom att endast träna tvåuthållighetspass per vecka under en åtta veckors period, dock behöver deltagaren följa träningsprogrammet noggrant och ta utsig på varje träningspass, vilket samtidigt kräver en hög motivation för att klara av uppgiften..

In view of the difficulty of recruiting staff to care profession and in terms of the increasing need to find ways of ensuring a good language level in the profession, have an interest in language tests been revealed. The purpose of this paper is therefore to highlight the use of language tests for admission to the care courses for adults in Värmland. What provided This is a survey of the prevalence and an examination of the validity of the test. The issue that this study assumed is: How is language test in connection with admission to the certified health and social care courses for adults in Värmland? How well correlates intent of the use of the language test with the test's validity and reliability?The methods used to seek answers to these questions has been a combination of questionnaires and experiments.

Tal till text för relevant metadatataggning av ljudarkiv hos Sveriges RadioSammanfattningUnder åren 2009-2013 har Sveriges Radio digitaliserat sitt programarkiv. Sveriges Radios ambition är att mer material från de 175 000 timmar radio som sänds varje år ska arkiveras. Det är en relativt tidsödande process att göra allt material sökbart och det är långt ifrån säkert att kvaliteten på dessa data är lika hög hos alla objekt.        Frågeställningen som har behandlats för detta examensarbete är: Vilka tekniska lösningar finns för att utveckla ett system åt Sveriges Radio för automatisk igenkänning av svenskt tal till text utifrån deras ljudarkiv?        System inom tal till text har analyserats och undersökts för att ge Sveriges Radio en aktuell sammanställning inom området.        Intervjuer med andra liknande organisationer som arbetar inom området har utförts för att se hur långt de har kommit i sin utveckling av det berörda ämnet.        En litteraturstudie har genomförts på de senare forskningsrapporterna inom taligenkänning för att jämföra vilket system som skulle passa Sveriges Radio behov och krav bäst att gå vidare med.        Det Sveriges Radio bör koncentrera sig på först för att kunna bygga en ASR, Automatic Speech Recognition, är att transkribera sitt ljudmaterial. Där finns det tre alternativ, antingen transkribera själva genom att välja ut ett antal program med olika inriktning för att få en så stor bredd som möjligt på innehållet, gärna med olika talare för att sedan även kunna utveckla vidare för igenkänning av talare.

Stratego is a boardgame not very different from chess, that contains hidden information. Because of this, existing programs play at beginner level. The purpose of this thesis is to adjust a minimax algorithm so that it passes the demands of Stratego, and then build a Stratego agent around it. Tests with existing minimax algorithms leads to the development p-e-minimax. This algorithm uses two different values in its nodes to simulate the different information available to the agent and its opponent.

Six cows were subjected to an intravenous glucose tolerance test (GTT) to evaluate the amount of glucose that is needed to stimulate the release of insulin from pancreas. Four of the cows were in early lactation and two were non-lactating and not pregnant. Series of blood-samples were collected to analyze the concentration of insulin and glucose in the blood. The cows were given lower levels of glucose than have been used in earlier glucose tolerance tests. The levels of glucose given were 7,5 mg/kg BW, 15 mg/kg BW, 30 mg/kg BW and 50 mg/kg BW.

Calesco Foil AB is a manufacturer of thin flexible circuits for heating or electric conduction.The plant is located in Kolbäck, Sweden.One of the company?s products, the conducting polymer pasta is in present situationunpredictable. Unpredictable in the way that the same type of heater shows differentresistance, depending on which time they have been produced. The desired repetitivelyprocess is almost non-existing.The aim of this master thesis is to primary identify those parameters that effects theresistance, observe and if possible to perform tests on them. The results from this analysisstand as base for recommendations to achieve a repetitive and standardized printing process.The results and the observations from the tests indicate that a repetitive process is possible toachieve.

Starting out as a minor form of amusement, the game industry has become one of the most lucrative andsuccessful in the entertainment business competing against giants such as television, movies and music.As the internal competition within the developer community grows companies work hard at discoveringnew ways to attract and keep customers. By having a playcentric approach focusing on user experiencethey hope to achieve that goal. This thesis describes the process of designing a game with focus on theplayer. We apply the concept of flow on game development and investigate through research throughdesign if we are able to create a game that keeps the player in flow.Play tests showed several elements such as control issues and too difficult challenges early in the game,affecting the possibility for players to experience flow while playing. These negative factors came to becalled flowleakers.

Public opinion has increasingly become a political force in the European integration process. At present, it appears that the people?s attitude towards the European integration is relatively skeptical. How can we expect that the attitude towards European integration will evolve in the future? This paper tests the extent to which diffusion theory can serve as a model to explain the development of attitudes to European integration policy in Sweden from 1999 until 2009.

Teorier inom Kognitiv hörselvetenskap beskriver hur uppfattning av tal beror på två olika typer av processer. Bottom-up processer associeras med akustiska och fonetiska egenskaper hos en inkommande signal och top-down processer associeras med lexikala, syntaktiska, semantiska samt kontextuella egenskaper. Förmågan att utnyttja top-down processer tros bero på kapaciteten hos arbetsminnet. För att undersöka en skillnad mellan bottom-up och top-down samt deras förhållande till arbetsminnet har ett Speech-in-Noise (SIN) test utformats och genomförts på 15 försöksdeltagare. Testet undersöker skillnader i tröskelvärden för att identifiera ett enstavigt ord i ett uppåtgående förhållande till stationärt brus, mot tröskelvärden för att identifiera ett enstavigt ord i stationärt brus med hjälp att top-down stöd.