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.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Trädgårdens hantverk och design22,5 hp, 2014.

När man skapar grafik till spel och speciellt återanvändningsbar grafik finns det en hel del tekniker man bör behärska. I denna rapport beskriver jag dessa och hur de påverkar objektet man jobbar med. Fokus ligger på texturering och allt relaterat till området men jag tar även upp modellering, UV-mappning samt interaktionen mellan dessa tre delar. Jag tar även upp saker man bör tänka på när man skapar objekt som kommer att återanvändas i spelet och kanske till och med kommer synas flera av bredvid varandra..

Background: During the year 2002 approximately 27 000 people lost their jobs because of companies filing for bancruptcy. In 2002 the number of companies filing for bancruptcy in Sweden were 6740. This is approximately twice as many as in the year of 1974 when the first major study concerning bancruptcies in Sweden was carried out. The accumulated amount of unpaid bancruptcy claims for the period 1991 ? 1997 was 51 billion SEK.

Given a considerable increase in knowledge-based companies, the interest for measuring and valuing intangible assets, particularly human capital, has increased accordingly. Human capital has climbed the management research agenda as human assets make substantial contribution to the value creation in knowledge-based companies. Neither internal nor external financial statements reflect the value of an organization?s human assets. Against this backdrop, we find it interesting to explore how counting and controlling for human capital is devised.

Given a considerable increase in knowledge-based companies, the interest for measuring and valuing intangible assets, particularly human capital, has increased accordingly. Human capital has climbed the management research agenda as human assets make substantial contribution to the value creation in knowledge-based companies. Neither internal nor external financial statements reflect the value of an organization?s human assets. Against this backdrop, we find it interesting to explore how counting and controlling for human capital is devised.

Mechanical ventilation is the most common type ofventilation in newly constructed office buildings. Therehas been an interest to utilize natural ventilationinstead of mechanical ventilation among architects andHVAC consultants in recent years. This is due to thesize of mechanical ventilation systems, which arespace consuming. The mechanical ventilation system isalso complex and requires maintenance. Furthermore,the fan uses a considerable amount of energy.

As the globalization progresses, the matters of transfer pricing have become essential to multinational enterprises and tax administrations. For states it is important that the transfer pricing is correct to defend their tax base. Incorrect transfer pricing can also have dire effect on the enterprises. They run the risk of both double taxation and tax penalties. Some of the most difficult assets to put a transfer price on are intangibles.

The highly toxic man-made substance referred to as dioxin (polychlorinated dibenzo-para-dioxins (PCDDs) and polychlorinated dibenzofurans (PCDFs)) causes severe health damages both to humans and other organisms, with lethality as its worst. Because of the toxicity several risk assessments has been performed on dioxins trying to determine at what concentration there are no risk of exposure. Resent years of research has discovered that these substances are not only anthropogenically but also producedin natural processes, like volcanoes and forest fires. To investigate if there is a need to take these naturally formed dioxins into account in the risk assessment processes, interviews with persons at relevant institutions in Sweden has been made. Analyses of existing risk assessment methods and political documents were also made to complete the picture.

The purpose of this essay has been to compare different constitutions, and their outlook on citizenship, rights, obligations and natural duty. This has been done in the light of the political philosophy, in order to give the answer to four questions. These questions are: Which rights and obligations can be seen in the constitutions, and how can it be interpreted. Can there be signs of any political philosophy in the constitutions?  Are there any differences between the constitutions regarding citizenship, rights, obligations and natural duty? If so, what are the differences? Can the rights be seen in a further extent than the obligations in the constitutions?I have conducted a qualitative comparision study and analyzed the political philosophers and made a classification scheme of their views.

This thesis deals with how natural resource teachers in natural resource schools in Sweden work with entrepreneurial learning and entrepreneurship. It is important both for our Government and our agricultural department that entrepreneurship is present in our education. In government´s new reform 2011 for upper secondary schools entrepreneurship is the main theme, but it is not only entrepreneurship as a business company, it is also about entrepreneurship in schools like entrepreneurial capabilities in government´s writ. The purpose of this study is to examine how a number of teachers in natural resource schools are working with entrepreneurial learning and entrepreneurship. I have also asked how the teachers would like to work with these areas.The method I have chosen to use in order to perform this study is qualitative interviews with six natural resource teachers and a pilote interview.The teachers I interviewed are working to provide students with self-knowledge and teaches students to see possibilities and solve problems, which is required for us to create entrepreneurial students and entrepreneurship in education. This is also stressed in several of the literary sources I used..

This exam report has been developed in association with Strangbetong AB, Sweden.The natural gravel that is being used as fine aggregate for concrete production today is an ending natural recourse and the Swedish government has decided to strongly reduce the extraction from the year of 2020. The only reasonable replacement is aggregates from crushed rocks but this material has other properties than natural aggregates. The concrete manufacturers now have to learn how to use these new fine aggregates in a cost effective way in order to ensure the quality of their concrete production.In this project, crushed aggregates and combination of crushed and natural aggregates have been tested with existing formulas for fresh concrete. The two parameters yield stress and plastic viscosity have been measured which gives a good description of the workability of the fresh concrete. Different methods to make measurements on the dry fine aggregates, has also been tested, to find out if there is any correlations between these parameters and the parameters from the measurement on the fresh concrete..

This study shows how to plan a pond with an ecosystem which although it will have turtles living in it will not need to be cared. I will also demonstrate how this pond would be designed to work in the natural landscape on Mallorca. The background to the study is that I am interested to investigate how plants that we in Sweden are using as indoor plants are growing in their natural landscape and how to build a land-scape with them. The study highlights different cleaning-systems that can be used to clean a pond in a natural way. A comparison will be made between the conditions of an exterminated turtle-species which will live in this environment and a species that is easier to care for.

This study is about how teachers of history at different upper secondary schools in Uppsala think and talk about the role language plays in the classroom and in education in general. In order to find this out, interviews were carried out with five teachers of history at four different upper secondary schools in Uppsala. This study has an analysis of the statements by and interviews with the teachers in a wide context by using a previous study carried out in Uppsala, which categorizes the upper secondary schools of Uppsala into a social field based upon what assets their students have. These assets are estimated by using Bourdieu?s theory of symbolic, social and cultural capital.

The Swedish business cycle is in a strong position at the moment, leading to great results and larger profits. This strong business posture has encouraged companies to increase both their liquidity and revenue. Now there is a dilemma, what actions should or could a respectable business take on these newfound liquid assets.The purpose of this paper is to deliver a clear picture of what options there are for such companies listed on the Swedish stock-market, and how the market wants them to act. To these means we have studied the basic theories linked to this subject and reviewed the cause and effects that motivates them. We have also conducted interviews with the people representing the market through their line of business.In the theory we found several options on what companies in similar situations tend to do.