On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

The purpose of this report is to examine the possibilities to decrease the number of insects and other pathogens in a crop of pak choi (Brassica rapa), grown with different types of cover and living mulches. Included in the report is a study of literature where amongst others, a summary on the vegetable pak choi and theories of living mulches and different kind of covers are to be found. To examine the amount of predators in the field, traps were used. During the autumn 2002 the tests were conducted in Alnarp. The pak choi and the living mulches were planted/sawn at the same time, the different covers were also applied at this time. The total experiment was divided into six different treatments (plus control) of which three were with covers and three were with living mulches. Once a week the number of leaves, the height and damages were read on ten of the plants from each parcel.

My point of origin concerning this thesis was an interest for how school may develop students? reading comprehension. International surveys show that the results for Swedish students? performance regarding reading comprehension have declined and the current curriculum, Lgr-11, emphasizes the importance of incorporating this into all school subjects. The special teacher education programme has raised the awareness concerning the importance of including the students and that learning is achieved in an interactive setting.

Hälsolyftet är ett hälsofrämjande arbete som startades inom primärvården på Hisingen i VästraGötalandsregionen 2007. Hälsolyftet har arbetat utifrån en självinstruerande hälsoprofil ochmotiverande samtal, samt erbjudit en mångfald av åtgärder för dem som önskat stöd ilivsstilsförändringar. Målgruppen har varit vuxna mellan 18 och 79 år. Denna studie är en analysav bortfallet bland dem som valt att delta i Hälsolyftet, men som inte kommit till uppföljningensom ägde rum efter ett år. Analyserna bygger på data från en av de åtta vårdcentralerna som ingåtti Hälsolyftets arbete.

In today?s technological society, there are increasingly less physical demands on the locomotor system. However, despite that notion strength and function in the hand?s complex biomechanical system are in fact both needed to cope with daily life. The grip function is a main function in the hand and is used in many examples of scientific research, for instance when assessing physical health and predicting the probabilities of premature mortality.

ObjectiveThe objective of this study was to investigate the clinical application to use ASSR in anesthetized childrenDesignOne main ambition of the investigation was to compare hearing threshold using ABR with estimated hearing threshold using ASSR. Another aim was to examine if the duration of an ASSR measurement could be reduced by only using the frequencies 1, 2 and 4 kHz and exclude the frequency 0.5 kHz. This is a retrospective study using electrophysiological measurement from a database.ResultResults showed a high correlation between hearing threshold using ABR and estimated thresholds using ASSR, with the frequency 0.5 kHz showing a slightly lower correlation. Result also showed that the test duration was increased when using all test frequencies in ASSR-measurement compared to when 0.5kHz was excluded. ConclusionThe study showed a high correlation when comparing hearing threshold using ABR and ASSR.

The problems and the opinions regarding accounting of Goodwill have always been an issue. In the search for a more standardised accounting standard IASB made a series of changes with the implementation of IFRS/IAS, which means that all companies who are listed on any stock exchange in Europe have to follow these new standards. During the process IASB wanted some feedback from the users to get a better understanding of how different participants in the economic market would respond to a number of questions regarding different changes in the accounting. In total IASB got 126 responses for the 'Comment Letters' (CL) they sent out.This paper aims to review these CL and examine how different participants will stand on different questions, mainly regarding the elimination of the pooling method and if goodwill is to be amortised but also any opinions regarding the implementation of the impairment tests. The present study comprises 126 CL, which represent participants from all the corners of the Earth.

Today there are many system development projects that break both budget and time plan. Often this depends on defects in the information systems that could have been prevented. The cost of test can in some cases be as high as 50 % of the projects total cost and it's at the same time an important part of development. Test as such has moved its focus from the software it self and its faults to a wider perspective on whole infrastructures of information systems where assure a good quality is important. Sogeti in the Netherlands have developed a test method called TMap (Test Management approach) that can be used for structured testing of information systems.

Bakgrund och problem: Goodwill är en tillgångspost som i många företags balansräkningarhar vuxit mycket sedan införandet av IFRS år 2005. Istället för regelbunden avskrivning skadet istället ske en årlig nedskrivningsprövning av goodwill. Detta ger mer friheter åtföretagsledningar att avgöra om nedskrivning ska ske än vad som tidigare var fallet. Dennamöjlighet att manipulera redovisningen för företagets eller ledningens intresse skildras inomteorin earnings management. I denna teori finns en metod som kallas för big bath accounting.Den innebär att en nytillträdd VD genomför ett redovisningsmässigt stålbad som kan innefattasenareläggning av intäkter eller tidigareläggning av kostnader.

Today there are many system development projects that break both budget and time plan. Often this depends on defects in the information systems that could have been prevented. The cost of test can in some cases be as high as 50 % of the projects total cost and it's at the same time an important part of development. Test as such has moved its focus from the software it self and its faults to a wider perspective on whole infrastructures of information systems where assure a good quality is important. Sogeti in the Netherlands have developed a test method called TMap (Test Management approach) that can be used for structured testing of information systems.

 This degree project aims at developing a concept for how to use solar energy to pump up water. The target audience is people living in areas where the functioning of the electricity and water network is absent. In these areas, the hand-powered water pump is the most common technology. The degree project's goal is to find an economically viable alternative to the time consuming hand-powered water pumps. The power comes from solar energy.

Denna rapport presenterar det examensarbete som gjorts i samarbete med företaget Artimplant. Syftet med arbetet är att ta fram en prototyp av ett meniskimplantat i trikåteknik. Det kräver stickning av en given form och att prototypen ska inneha vissa egenskaper.Ämnesområden som berörs under arbetets gång är textiltillverkning med inriktning mot väfttrikå samt medicinsk textil. Förutom textila ämnesområden tas även ämnen som knäledens anatomi och meniskens uppbyggnad, funktion och skador upp. Kunskaper inom dessa områden krävs för att på bästa sätt ta fram prototyper av meniskimplantat.Att sticka det triangulära tvärsnittet och den böjda formen som krävs för ett meniskimplantat har varit ett arbete som pågått under hela projektet.

In each classroom there is a teacher with good intentions wanting what´s best for their pupils. But grades and tests in mathematics from 2009 in Sweden shows there is a crack between the subject being taught and the learning child. The purpose with this research is to find an understanding from a teaching and learning perspective of which teaching method is more suitable for teaching and learning mathematics by doing a comparison between two methods. The main question is:What are the advantages and disadvantages of the traditional and the laboratory method of teaching, supported by the two keywords teaching method and learning?This C-paper is based on a qualitative research aiming to gather an in-depth understanding of human behavior.

 Extra high requirements are made on all systems in health care that they are functional and usable,´something, however, that is not always the case. At Emergency Admissions at Sahlgrenska University´Hospital many systems are in use at the same time and it happens that much overhead is caused by having to fill in the same information in different places. In addition, data that is gathered is to a large extent saved in free text format, which means that it cannot be used in a larger context such as research, quality control or for decision support. Data is saved in the patient file only for the treatment process of the individual patient.A data collecting system with decision support functionality could be a first step towards reducing Emergency Admissions? costs and patients? waiting times by providing a structured method of data collection.

This degree project has been performed along with Classic Garden in Gothenburg andBallongfirman Far & Flyg in Stockholm. Together we have developed a sun- wind- andrain protection. The protection is permanently assembled and mainly intended for publicenvironments as restaurants and outdoor cafés.The design on the sun protection was already done so our task has been to develop theconstruction and to build a prototype in scale 1:4 and one in scale 1:1. The look of thesun protection is approximately as the name implies, equal an igloo. The lamellae aregoing to fold out in different steps all the way down to the ground and the both sides willbe independently of each other.The first stage in the project was to develop differently principle proposal on how thefunction will work when folding in and out the protection.