Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

När informationssystem ska utvecklas handlar det om att välja den systemtyp som lämpar sig allra bästa för uppgifterna. Främsta handlar det om att välja mellan COTS och in-house. Idag finns det inga modeller som avhandlar det specifika valet av systemtyp. Detta innebär att valet av system i många fall sker på ren chans.Bristen på modeller och hjälpmedel för val av systemtyp innebär således att det uppstått en kunskapslucka som resultatet från arbetet är tänkt att fylla. I arbetet presenteras en modell för hur valet av systemtyp bör ske, vilken kombinerar befintlig teori inom området samt kompletterar med nytt.

The castle Vivesholm is located about two miles north of Klintehamn on the west side of Gotland. The castle was built around year 1395 and burned down in the end of the 14thcentury. Around the 17th and the 18th century the castle was re-used. However, the emphasis on its use is during the middle ages.This paper aims at getting an insight in the animal husbandry at Vivesholm by analyzing the osteological material. The analysis revealed that bones from sheep/goat were more common than bones from cattle.

The aim of this study is to examine how preschools contribute to the forming of identity in children, with a specific focus on the quiet and socially withdrawn child. How do the teachers describe the quiet child and the socially withdrawn child? Are there any opportunities for children to be quiet/withdrawn in preschools? These questions have also been analysed from a gender perspective. The method chosen is qualitative method. Nine preschool teachers from two Swedish preschools have been interviewed.

Akademiska Hus owns and manages the university facilities in most university towns in Sweden. Bilbergska house in Örebro was built in 2008 by Akademiska Hus, and designed by White Architects. Today's buildings must meet accessibility requirements determined by Swedish Board of Housing, and it is the developer who must ensure that they are fulfilled. Swedish Board of Housing requirements are often vaguely written and interpretation space is large.This report aims to investigate how much of the requirements which are set towards the University and landlord Akademiska Hus are being achieved. This is done by studying the requirements that are set.

The purpose of this essay was to develop a conservation program for the outdoor environment at the Zorn House (Zorngården) in Mora, Dalarna, situated in the upper central part of Sweden. In the conservation program the Zorn House garden?s origins and development process has been studied by historical studies of various kinds. As a result a status report also has been made and a description of the garden's values. This has resulted in an objective discussion that provides guidelines for how the garden can be developed in the future.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Information handling has been a key issue for different companies for a long time. Electronic Data Interchange (EDI) is used to transfer different business documents from one company to another. This is done in such way that the information itself is separated from how this information is stored and handled in the companies internal systems. As different companies have different systems there is a need for a standardised format for this exchange. There is a big difference between EDI-systems based on what kind of EDI-standard is used.

Vacuum box leak testing is, because of geometrical problems, not always possible andtherefore an alternate test method with dye penetrant is used. DEKRA Industrial has identifieda need for quality assurance of the method and development of a written procedure withguidelines that lead to more uniform ways of testing.A literature study was done to get a general overview of nondestructive testing (NDT) and tosee how the method is used in different applications. European and American standards werestudied. Analytical and numerical solutions, involving flow simulation, were deemed to berather difficult and beyond the scoop of this project. Thus the problems had to be solved byusing experimental methods.

This thesis is based on a market survey sent to the passive members of Södra skogsägarna within the scope of practice of Vimmerby. A member of Södra skogsägarna is considered passive if the member not has delivered timber to the association during the past five years. The purpose of this thesis was to obtain as much information as possible about the forest owners, to be able to interpret why the member did not choose to deliver their timber to the association. The survey was worked out in close collaboration with Södra skogsägarna to answer this question. The responses indicate that economic returns are important to the individual landowner. The price of timber is most important in a timber business and the majority of forest owners want to have a personal meeting if you can choose how you wish to be contacted by the inspector.

The predominant forestry harvesting method is based on the harvester-forwarder method, theharvester folds, branches and cuts trees, and sorts the logs into piles, while a forwarder transportsthe logs to a landing area.This master thesis work is about realization of a dynamic forwarder simulation model, and itspurpose is to provide an integrated forwarder simulation model in MATLAB/SimMechanicswhere the forwarder is based on a concept using pendulum arms to connect wheels and chassis.Active suspension control is developed and implemented into the simulation model, and finallycompared in simulation with passive suspension.In a first step, an integrated forwarder simulation model is developed, containing a simplifiedforwarder model, a tire-to-ground interaction model and a test track model. The simplifiedforwarder model is based a rigid multi-body system with a spring-damper suspension of thependulum arms. The tire-to-ground interaction model calculates the reaction forces, friction fromthe ground and applies the propulsion force. The test track model is a simplified version of thereal test track in Skogforsk. The propulsion wheel torque control is used to regulate theforwarder speed.

This thesis describes the new construction of a small house and it includes studies of three heating systems: geothermal heating, district heating and pellet. The purpose of this thesis is to project a small house which can manage Building Regulations, BBR conditions and then examine three possible heating systems for the small house. This thesis is a literature study which gives an understanding of the heating systems technical structure, properties and costs. An empirical study completes the literature study by giving a deeper understanding of district heating costs and pellet costs. The empirical study contains two interviews, one of which was conducted in a district heating corporation and the other interview was conducted in a pellet corporation.

This paper is a study and comparison between the two Wireless LAN (WLAN) standards HiperLAN/2 and IEEE 802.11a. WLANs are used instead or together with ordinary LANs to increase mobility in for example an office. HiperLAN/2 is an European standard developed by ETSI and the IEEEs standard is American. A WLAN-card consists roughly of a Medium Access Control (MAC), Physichal layer (PHY) and an antenna. The antenna is the same for the different standards.

The house of one of the most prominent Swedish artists of the 20th century, Bror Hjorth (1894-1968), was turned into an artists-museum and opened to the public in 1978. It has since the start held pedagogical activities and during the years developed its own pedagogical approach.I have studied the museums pedagogical work from two perspectives; visiting groups of immigrants and visiting groups of schoolchildren, in search of answers to the questions; can art be used as a way to integrate immigrants into the swedish society, and can artmuseums be a resource for schools?This essay contains my observations, conclusions and theories as well as general facts about Bror Hjorths House..

In this essay, I make a queer feminist analysis of Mats Strandberg?s and Sara Bergmark Elfgren?s teenage novel ?Cirkeln?, which is about six teenage girls who learn that they are witches with a mission to save the world from demons. Using Judith Butler's theories, I examine the norms of sex/gender, ethnicity, class and sexuality found in the text and how these standards are created. I also analyze whether, and if so how, these standards may change when the magical elements enter the text.I also discuss the fact that older Gothic novels with magical elements often have been regarded as queer through history. .