The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

Context. Performance and resource usage is often an important factor for database driven services. Depending on the purpose of the application, choosing the wrong type of database may require unnecessary hardware upgrades or replacements. Objectives. This study investigates the differences in performance and resource usage between different SQL- and NoSQL-databases. The study is a comparison that focuses on how the databases perform in different applications.

This study, based on the socio-cultural theory of the book as a mediating tool, examines how four teachers say they work with the reader ABC-klubben. This is done with a focus on how they reason about choosing the level of readers for the pupils and about what compensation, if any, they make for pupils who read the simpler book and therefore miss the more difficult words and expressions. The result shows that all the teachers say that they take the pupils? motivation for and pleasure in reading as an important ground for the decision as to which reader a pupil should use, and that this decision is taken with a focus on the individual. When it comes to compensation for the pupils who read the simpler book, the teachers do not describe consistently focused work on this, but they describe a similar way of working whereby they nevertheless acquaint these pupils with the more difficult book and the harder words and expressions.

The following study examined whether similarities in motor speech deficits in Parkinson?s disease and in developmental stuttering could be observed. Furthermore, intelligibility was examined. Assessments of 16 people with Parkinson?s disease, 35 people with developmental stuttering and 49 matched controls were performed with the tests Dysartribedömningen and the Swedish Test of Intelligibility.

This report describes the design and construction of a prototype that automatically aims a microwave link towards a target. The link, that is located on a mobile aerial mast, is used by Saab Training Systems as a part of an infrastructure network. The report also discusses the development of a GUI that communicates with the control unit by Bluetooth.The control unit, called Pan/Tilt-controller, controls the position of the link by stepping motors. One motor controls the azimuth angle and the other one controls the elevation angle.By a GUI the operator enters the coordinates on its own position and the targets position. Hereafter a bearing is calculated and it will be sent up to the control unit.The control unit will sense its own direction by a magnetic sensor that works as an electronic compass.

In order to get a better understanding of the interaction between employees and their technical work tools one needs to know what factors influence the interaction. The purpose of this study was to examine if there is a correlation between the personality traits Extraversion (E) and Neuroticism (N), tested with Eysenck Personality Inventory (EPI), and experience of the new Intranet among employees at The Swedish National Transport Administration (SNTA), and also to gather information of employees? opinions about the new Intranet. A survey, containing questions about the Intranet and a personality test (EPI), was posted on SNTA?s Intranet for eight workdays (N = 88, females = 53, males = 35).

I got interested in this subject when I came in contact with Västtrafiks new paymentsystem myself during my visits in Gothenburg. I suspected problems with the informationmaterial regarding it and others seemed to share my opinion that the payment system wasdiffcult to understand. When I contacted Västtrafik and asked them about the paymentsystem they confirmed that some understanding diffculties had occurred. With thatconfirmation I decided to make it my project to look in to the matter.Some methods were used to identify the problems. The methods could again confirm thatthere were some problems with the payment system and that the information material wasa vital reason.

This thesis aims to investigate if peer-groups based on industry classification perform as well as, or better than, peer-groups based on other measures that represent factors affecting the price-to-earnings multiple. In contrast with previous empirical studies, a solid theoretical approach is used in defining which factors, according to valuation theory, affect the P/E-ratio. The factors identified as explanatory are accounting measures, risk and growth. Furthermore, we have recognized several measures that represent these factors. These measures are tested for accuracy of prediction in terms of the P/E-ratio for peer-groups based on these measures relative to an industry classified peer-group.

Results from previous studies have shown that people with depression tend to have impaired executive functions, although it's not clear whether this is also true for mild depression in young people. The main purpose of this study was to investigate the relationship between mild depressive symptoms and executive functions in young individuals. 60 participants, between 18-33 years of age, took part in this study. They were divided into two groups; a "depressed group" (n = 8), with mildly depressed subjects, and a "none-depressed group" (n = 52). The depressed group was significantly impaired on several executive tests, namely TMT A (p = 0,025), TMT B (p = 0,040), FAS (p = 0,002), WAIS-R Digit Span Backwards (p = 0,047) and CWTa - subtest colour naming (p = 0,001), which evaluated abilities such as shifting, verbal fluency, working memory, attention and mental flexibility.

It becomes increasingly more difficult to stand out among the personal sites on the internet today and to become the one who actually gets remembered in the crowd. To be remembered, you need to have a useful website but also a creative appearance added to it.In this practical thesis I have focused on how a website should look like according to users and then added a creative look to the user-friendly website. The purpose of the study is to find out how to connect a useful website with a creative appearance. In order to do that, I first had to find out what users actually want. I used a survey in which I have asked questions about how a website should look like.

The Royal Library (KB) of Sweden harbours great collections of different objects through a special law from 1661. This master degree paper is exploring a part of KB?s digitisation of those collections. It deals with the questions about what the KB had chosen for digitisation, why those choices were maid and who is responsible for making these decisions. The paper will also for example seek out different patterns and trends in the information.

Spotify is a music service that offers on-demand streaming and is available in several countries worldwide. As the company and the interest for it grows, more and more parties are involved and those involved, including the record labels want to control and get an overview of their products. They want to be able to see, for example, when a product is available on Spotify and in which countries.Spotify is in May 2013 in process of developing a to be used by administrators on Spotify in order to meet the record labels with the information requested. The new software intends being used by administrators but also by the record labels so that they will be able to overview their products availability.We were asked by one of the developers to conduct user interviews and tests to result in a design proposal on how the display page of information about a product could be visualized more clearly so that it suits both record labels and employees at Spotify. The results of our contextual interviews were translated into a prototype with two display pages.

The thesis describes the following main question: Will the administrative labour during football tournaments be made easier with the help from a mobile web service or will it convey to unnecessary extra work? To be able to give a good and qualified answer to this question, the thesis will in the beginning describe how the technique for such a system might look like and also describe the existing administrative moments during a football tournament, this is too give the reader a deeper understanding for further reading. The thesis then goes on to describe a concrete system which is tested on three football tournaments. On the basis of the tests, interviews and through analysis of these the thesis will be able to answer our questions. The result which we present in the thesis have unfolded through testing of the system on three chosen football tournaments.

In April 2007 we contacted Lennart Augustsson at Designpartners AB in Västerås. He came up with the idea to investigate and evaluate their construction of a interaction beam, CSB-beam. CSB is short for Connector Interaction beam. The beam is based on a horizontal C-profile of high-tensile steel and in the bottom of the profile are vertical flat bar welded so called block connectors. These block anchorsare also made of hightensilesteel.

This thesis contains a usability evaluation of ?Barnplay?, a Swedish video-on-demand service targeted at children. The objective of the study was to identify usability issues in the video service and to develop measures on improving the user interface, with special focus on adaptation to the broad target group of 3-11 year olds.The study was conducted by first mapping established practices in designs of VOD-services targeted at children, followed by interviews and usability tests with children between 2-11 concerning their use of ?Barnplay?. Based on the initial data collection, a prototype was developed and then evaluated by usability testing and A/B-testing.The main conclusion of the study is the need of better individual adjustment of the video content selection to better appeal to different age segments within the target group.