Bakgrund: Efter införandet av IFRS har det förekommit en del förändringar gentemot tidigare redovisnings regler i Sverige. Från och med 1 januari år 2005 skall alla börsbolag gå över till IFRS 3 Business Combinations. Detta innebär att goodwill inte får skrivas av så som det gjorts tidigare. Nu mer måste det årligen ske ett Impairment test av goodwill för att undersöka om det föreligger ett nedskrivningsbehov.Diskonteringsräntan används vid impairment test av goodwill och är en viktig faktor vid nuvärdesberäkningar av kassaflöden.Problem: Noterade börsbolag utför ett impairment test av goodwill, vilket görs för att undersöka om nedskrivning av goodwill är aktuellt eller inte. Diskonteringsräntan är en viktig faktor vid Impairment test.

AbstractThe purpose of this study is to investigate teachers? views on play as a method for developing pupil?s communication and interaction in schools for children with severe learning disabilities. I am interested in pupils with autism spectrum disorder and their opportunities for social interaction with peers in playful activities. I focus on the subject communication and the parts about speech, conversation and interaction. My study is based on a qualitative study.

In the project, my ambition was to make a stage design for theater withteenagers as target group. I have worked with the musical theater groupTheater ACTA in Gothenburg and independently from scripts, interpretedand shaped an outline for the basis of the set design of the play?s differentelements. The play, If this was a feel-good movie, is written by Elin Frostand Anna Lundholm, two members of Theater ACTA. The story is aboutthree people in their twenties with different relationships to each other andone week that would change their lives.

The client, Senselogic, had noticed an increased demand for an e-commerce system integrated into its product, SiteVision, something that did not previously exist. Senselogic wanted to integrate a third-party system to manage e-commerce. The problem was that there were very many e-commerce solutions to choose from. In order to select the best system it was necessary to evaluate the e-commerce systems and compare them to each other. To identify the elements that has to be included in an e-commerce system a study of literature was conducted.

Since a few years back television has been on a verge of an enormous digital change. Web-TV is now growing at an incredible rate and is said to completely change the way we consume TV. The purpose of this essay is to determine and gain an understanding of how representatives of the broadcast industry looks at the phenomenon of web-TV and especially the different kinds of online video services and how they believe this will affect the television. Methods used are qualitative interviews which we compared with previous studies on the subject and acknowledged communication theories. The respondents were people with good insight and understanding of the media and TV industry.

The purpose of this study is to survey and evaluate if the individual contrast sensitivity and preferences for horizontal and vertical lighting level correspond to the values that standard SS-EN 12464-1 recommends for the workplace- and surrounding light levels.This study examines if lighting should be adapted after the individuals? need or if a general value can be found that will cover every individuals? need for a workplace and surrounding light level. This study also examines if parameters like sex, age and/or glasses/lenses have an effect on the amount of lighting that the test subjects need. Lastly we compared the values concerning the relationship between workplace- and surrounding light levels with standard SS-EN 12464-1?s recommendations.The study is carried out with an experimental design that surveys 220 test subjects who were chosen by a selection of convenience.

This study explores the relatively new phenomenon of online poker. More specifically, it elaborates on who the online poker player is, why s/he plays online poker, what the fascination of the game is, why s/he continues to play, and what the experience is. The study is delimited to focus on individuals who mainly play Texas hold?em online. The empirical material is based on semi-structured interviews with active online poker players, as well as on secondary data such as articles and literature.

This report is about a thesis that is performed in and for SYSteam Engineering AB in Motala. The thesis work is divided into three parts, study of the market, programming and electronics. The study part consists of examining and comparing different data acquisition systems for testing of different circuit boards, taking into account the modularity, real-time applications, mobility, environmental, interface hardware and software, to be able to define a general module-based data acquisition system in both hardware and software that enables for future developments.The programming part consists of getting started with Visual Studio, which integrates the Measurement Studio for C#. NET. Measurement Studio includes classes and user controls for testing and measuring and offers tools for acquisition, analysis and presentation of real world data.

In this essay I reflect on a situation where I as a preschool teacher amworried about a child whose behavior I cannot understand nor recognize. The situation is characterized by the fact that I cannot explain my worries to my colleagues. I also discuss why different pedagogues understand the same situation differently, the importance of children´s play and how it creates opportunities to social interactionThrough my reflections I can understand my concern and show that it is justified.  I also discuss the act of reflection as a method. Reflecting is a way to increase or knowledge. But I also claim that reflection might be used collectively by reflecting together we might increase our shared understanding and also find out how to proceed with our common work.The conclusion is that reflection is an important tool for us pedagogues when we want to increase our understanding and our knowledge.

Since January 1 2005 all companies listed on a regulated stock exchange within the EU are required to present their consolidated accounts in conformity with IFRS. Among many other consequences goodwill will no longer be amortized over its useful life but instead annually tested for impairments in accordance with IFRS 3. The aim of this paper is to scrutinize the impairment test of goodwill as outlined in IAS 36 and analyze its implications. We conclude that the impairment test will probably lead to the recognition of internally generated goodwill in the consolidated accounts. We also conclude that the impairment test on highly aggregated levels will probably hasten the pace of this recognition since internally generated goodwill is used to shield acquired goodwill from impairments.

Purpose of the study was to illustrate how emotional competence can be important for leadership and to explore the possibility of improving emotion perception ability after training. Participants in this study were 40 managers, divided into control and experimental group, within public administration. The participants implemented a data-based emotion perception test, which were done twice at every occasion, with intervention consisting of information or education between test- and retest. The result showed a clear improvement after intervention, in which no difference was found between control and experimental group, which has been discussed on the basis of the likelihood of a training effect occurred between test-retest. Conclusions about emotional competence or leadership ability could not be drawn from the results of the emotion perception test.

Inom disciplinen kognitiv ho?rselvetenskap tilla?mpas en integrerad ansats da?r taluppfattning beskrivs ur ba?de ett auditivt bottom-up-perspektiv och ett kognitivt top-down-perspektiv. Studien underso?kte hur taluppfattning varierar med, respektive utan top-down-sto?d och vad de kognitiva fo?rma?gorna uppma?rksamhet, minne och inhiberingsfo?rma?ga hade fo?r inverkan. Taluppfattningsfo?rma?ga utva?rderades med hja?lp av ett Speech-In-Noise-test (SIN-test) som bestod av tre deltest da?r enstaviga ord presenterades i en ofo?rdelaktig miljo? besta?ende av ro?ster som talande i mun pa? varandra.

Headwater streams are affected by anthropogenic impacts at multiple scales. One aspect of human impact is sediment transport associated to the abundance of stream structures as large woody debris and the composition of the riparian zone from forest to agricultural landscapes. Riparian buffer zones and stream structures like dead wood are considered as generally important structures for protection against an increasing amount of sediment particles in the water. Hence, in this study these structures were quantified in thirty different stream segments on land and in the water. To measure the transport of sediment Whitlock-Vibert boxes were used in three different types of landscapes; forest, transition and fields. The boxes were left in the stream segments for three months, the taken up and dried and weighed. The results showed that the transition-land in Frösvidalsån had the highest sediment transport. The second highest transport of sediment was in Blackstaån at the fields.

AbstractThe main aim of this study was to investigate if four humour styles, affiliative, self-enhancing, aggressive, and self-defeating humour can be related to all five dimensions of the Big Five Factor Model of personality and study if gender has any influence on those relation-ships. A survey questionnaire was distributed among 72 individuals from Kalmar County, in the South-east of Sweden. There were 42 women and 30 men. A humour test questionnaire, Humour Scale Questionnaire (HSQ), with 32 items was used and the Big Five Factor test with 40 items was used for personality test. The results showed that men have a more aggressive humour than women and that the older we get the less affiliative and self-enhancing humour we have.

ABSTRACTBackground Calprotectin is a protein found in the cytoplasm of neutrophile granulocytes. In the course of inflammatory bowel disease (IBD), calprotectin is released during chronic inflammation in the gut. Activation of neutrophils during the inflammation is followed by activation and secretion of pro-inflammatory molecules such as calprotectin. Calprotectin is stable in stool up to 7 days and can therefore be used as a non-invasive marker for diagnosis, treatment and measurement of the disease activity in patients with IBD. The most common method for analysis of calprotectin concentration is ELISA.