Denna C-uppsats behandlar den immateriella tillgången goodwill på koncernnivå. International Accounting Standards Board (IASB) publicerade den 31 mars år 2004 ett förslag om nya redovisningen av goodwill, vilken EU beslutade skulle träda i kraft den 1 januari år 2005. Publiceringen avser att förbättra kvaliteten på den finansiella rapporteringen och att skapa mera internationella och enhetliga redovisningsregler. Syftet med uppsatsen är att redogöra för vad konsekvenserna blir för svenska börsnoterade företag vid införandet av IFRS år 2005. Vilka konsekvenser det får för redovisningen av goodwill och hur väl de nya reglerna harmoniserar med redan rådande redovisningsprinciper som rättvisande bild.

The aim of this work was to investigate how it is to move in hierarchy from crew toofficer within the seafaring profession and how to be affected by this. How you areperceived by the crew when going from to represent a part of a system to represent adifferent part of the same system and if you are ready to assume the responsibilities of thenew role entails?This is relevant and interesting as we will soon is facing at this transition. The work isbased on a qualitative approach. The choice of this method gave the information neededfor a perfect result.Interviews were conducted through personal meetings with active officers which alsoprovided the opportunity to ask follow-up questions and the respondents were given theopportunity to share their experiences.

Syftet med denna studie var att undersöka hur pedagoger på en förskola arbetar kring barnens skriftspråksutveckling och hur andra uttrycksformer kan knytas till detta arbete. Som metod för undersökningen använde jag fokusgruppsintervju som är en kvalitativ metod. Respondenterna var en grupp om fem pedagoger på en förskola i Norrbottens län. De var alla kvinnor i samma åldersspann med varierande utbildningsbakgrund. Resultat som framkom var att barnen uttrycker sitt intresse för skriftspråk genom att börja intressera sig för skriftbilderna av det egna och andras namn.

For many decades the increase in traffic volume, expansion of highways and infrastructure has lead to an increase of wildlife vehicle collisions which are unfortunately very common in many countries today. They cause great deal of material damage and even kill humans or wildlife. Measures in the form of warning signs, under- and overpasses and fencing have been implemented for a long time with the help of observation by hunters and collisions sites. However this study focuses on the moose?s perspective and the variables that, both spatially and temporally, could have an effect on why and when moose are close to certain types of roads.

In an attempt to make social work evidence based, the Swedish National Board of Health and Welfare, has recommended the use of standardized methods. As there are very few instruments that are defined as standardized, we decided to compile studies made with the "Family Climate self-rating scale", FCS, that is used by the profession, although not yet validated. We were looking for conformity in results and functionality in family treatment. FCS comprises a list of 85 adjectives to reflect different aspects of the emotional atmosphere in the family. It has been used since the late 80´s and there has been no attempt to compile results of using the instrument, until now.By searching in databases and libraries we found 20 Swedish studies using the instrument, which we compared to each other.

The Swedish National Heritage Board (RAÄ) is the agency of the Swedish government responsible for heritage and historic environment issues. During the last couple of years the agency has implemented a new management control system, the balanced scorecard, originally developed for profit driven organizations. Organizations within the public sector have other objectives than profit seeking organizations, and there have been difficulties in applying the balanced scorecard model in the public sector. Therefore we find it interesting to examine the reasons behind these difficulties and believe that some answers can be found in the identification process of the balanced scorecard. Therefore we aim to perform a case study of RAÄ and explain how the identification process of the components of their balanced scorecard can affect further usage of the model as a management control tool.

Germany has experienced low birth rates ever since the 1970s when they fell below the replacement levels of 2,1 children per woman. Since then, their birth rate has been around 1,5 children per woman, which has caused an overall aging population. The consequences of the declining birth rates is that the previous generations are becoming larger than the younger generations. This demographic shift raises concern about how its potential implications might affect different aspects of the country and its economy overall. The aim of this paper is to try to discern the dynamic between the share of the labor force in relation to total population, with the share of pensioners in relation to the total population.

This study, a document analysis with a qualitative approach, explores children, under 18years, who have been subject to measures of child welfare in the city of Malmö during theyears 1935-1937. It also explores the school's role in this context. The questions that the studyis guided by is: How was children described in the Child Welfare documents in Malmö duringthe years 1935-1937? And what role did the school have in Child Welfare work and whatmotivated this? The theoretical approaches are Foucaults theories of power, control anddisciplining.It appears from the study that the school and child welfare authorities had a close cooperationwith the purpose to control the upbringing and disciplining of the children. It was through theupbringing that the deviant child would become a "normal", docile and good, industriouscitizen.

During test flights SAAB uses the data acquisition system COMET 16. The part of the system that receives the signals from the sensors and converts them is called KSM 15. The purpose of this thesis is to develop a data acquisition module on stacked PC/104 modules with a lower production cost. Our work has been divided into one part about analog signal conditioning and a second part with digital filtering and memory management of the sampled data. The analog part, designed of regular components like instrument amplifiers, voltage references, operational amplifiers and multiplexers, adjusts the sensors signal levels for the ADC?s that converts the signals.

In the year 2007 the Swedish National Heritage Board released directions for how the contractarchaeology in Sweden should carry out their work. These directions stressed that a differentapproach to the archaeological finds should be used ? that would lead to a higher degree ofselection than before. The purpose of this essay is to find the reason why this change indirections occurred, and this is done by a study of the history of the rescue archaeology inSweden. The other purpose of this essay is to examine if the excavation strategies inarchaeological excavation reports from different times, correlates with the general guidingprinciples for the contract archaeology in Sweden of that time.There are several reasons why the change in directions occurred, but it seems as the mainreasons are practical.

This Mag. thesis discusses how a gender perspective could be implemented in themanagement of cultural heritage focusing on the built environments in Sweden.The thesis further argues for the need of a gender perspective on the conservationof cultural heritage.The two main approaches, additive through the perspective of the women?s part inhistory and integrated gender perspective, are thoroughly presented in the thesis.In the additive gender approach built objects that represent women?s experiencesand lives are added to a history that traditionally represents men and theirexperiences. The integrated gender perspective includes a gender in all activitiesas an instrument in a historic analysis. The gender perspective illustrates therelation between the sexes.

An analysis of a specific application of anaerobic wastewater treatment at a pulp and board mill, Stora Enso Skoghall, was carried out. A literature study was done and effluent wastewater from CTMP pulp production was analyzed. The analysis consisted of a broad constituent analysis and an anaerobic treatment trial. Results from these test where used to calculate the treatment effectiveness and resulting energy potential at the mill.The literature study and constituent analysis showed that toxicity of the water to be treated, due to wood extractives and sulphur content, was of concern. Detoxification chemicals targeting these constituents where used in the anaerobic treatment trial.

Religious congregations and social work have long been a neglected field of research. Although the number of studies have increased during the last twenty years. With a starting point in the situation in this field of research and in the current public debate in Sweden the focus of this study will be on how Christian and Muslim congregations view cooperating with the municipalities, organizations, the religious community to whom which the congregation belongs and how the congregations view cooperating with other religious communities. Qualitative method of research was used. Representatives of four religious congregations was interviewed; a deacon in a congregation in the Swedish Lutheran Church, a pastor in a congregation belonging to the Mission Covenent Church of Sweden, the chairman in a the board of a Muslim congregation and volunteerleader in another Muslim congregation.

In order to rescue a distressed submarine crew, the Swedish Navy is able to use a deep submergence rescue vehicle, DSRV. This mini submarine ascends, docks to the downed submarine and picks up the whole crew. The submarine rescue ship HMS Belos has a special crane located in the aft of the ship to lift the surfaced DSRV aboard, which then docks on to the on board pressure chambers located below deck. During inspections the aforementioned crane has shown to have problems with cracks in the structure, most of them located in the bolted joint between the top part of the crane and the two leg parts. A simulation of the forces acting on the structure in heavy sea condition was conducted; these values were then used as input values in a Finite Element Method, FEM, analysis of the joint.

Avsikten med uppsatsen har varit att ur ett arbetskraftsinvandringsperspektiv nå enfördjupad kunskap och förståelse kring arbetskraftsinvandringen till Sverige medsärskilt fokus på rekryteringen av utländsk arbetskraft till Svenska Gummifabrik ABåren 1962-1973, samt att utröna vilka effekter denna arbetskraftsinvandring har haftpå samhället Gislaved.Jag har genomfört fyra öppna intervjuer med jugoslaviska arbetskraftsinvandrare fråndenna period och sedan jämfört de tankar jag tagit del av med relevanta källor samtlitteratur om arbetskraftsinvandringens betydelse. Det gav mig förutsättningar att sehur den rekryterade arbetskraftsinvandrarens berättelser förhåller sig till allmäntaccepterad litteratur i ämnet. Jag kan därigenom se om förhållandet skiljer sig pålokal och nationell nivå.Studien har resulterat i en ökad kunskap om hur arbetskraftsinvandringen har gått tilloch motiverats av Gummifabriken när arbetskraftsbehovet var som störst. Detta harjag genomfört med hjälp av bevarat arkivmaterial, litteraturstudier samt dedjupintervjuer som genomförts. Undersökningens resultat visar att de invandradestankar väl stämmer överens med de källor samt litteratur jag presenterar ochundersökningen ger en förstärkt bild av redan skriven litteratur i ämnet.