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.

Food-poisoning is a major health problem and an estimated half a million Swedes are food-poisoned annually, with acute gastroenteritis as a consequence. One of the major causes of contaminated foods is related to food- and waterborne viruses. To be able to trace back the source of contaminant, the method of detecting viruses must be specific and sensitive. No standardized method for detecting foods for sapovirus exists today. The aim of the work described in this bachelor thesis is to implement and opti-mize a real-time RT-PCR method for the detection of all genogroups of human sapovirus in foods.

The environmental requirements and laws on combustion engine emissions are very tough today andthey will become even more stringent in the future. To achieve these requirements there are highdemands on the control systems for these engines. An improved precision in the measurement of anengine's speed and position gives the electronic control system an even better timing when it comes tofuel injection and ignition. This makes the engine more fuel efficient, reducing the emissions. This thesisis part of a collaborative project between Hoerbiger Control Systems and subsidiaries.

The purpose of this thesis is to define and theorise willingness-to-support as a possible measurement of corporate reputation. The knowledge production in this thesis is done through reasoning with companies to gain a deeper understanding of the social world and the respondents? view of their reality. Grounded theory is used as an inspiration for conducting the research. A qualitative method is used in the form of semi-structured interviews with six companies in three different business sectors.

This study aims to examine the effect the evaluation system used by the Stockholm County Council, has on how the healthcare providers themselves conduct the evaluation regarding their own operations. This is done through a qualitative case study of the evaluation systems of the Stockholm County Council and of four primary healthcare producers concerning one primary healthcare contract. The evaluation systems were analysed using Merchant and Ver der Stede's (2007) framework for different types of control. In order to give a more detailed picture this framework was complemented with different types of performance measurement. The evaluation that the Stockholm County Council conducts was found to have little influence on the providers own evaluation with the exception of the quality indicators that are rewarded with a monetary bonus..

The company Bergteamet, Boliden, Sweden, is installing ventilation shafts of the Garpenberg mine. For such work a platform is needed which you can stand on and work from. The Shaft Reinforcement Team at Bergteamet performs the installation work and is the sponsor of the platform. The project described in this report is performed at the department MEC, Mining Equipment Construction, which has been given the task to design and construct the platform, customized for the current shaft. After this the platform is manufactured and inspected at the workshop at Bergteamet.The design work was carried out as follows:- After an initial meeting a requirement specification was worked out, describing the problem and previous experiences of platforms and requirements for the design and equipment.- A concept sketch was developed with consideration of surrounding factors.- A constructed 3D model was presented along with the choice of materials.

Context: Lip-to-Lift (L-t-L) is a bedside-method for measuring oral transit time at swallow. It was designed for a swallowing examination of persons on nursing homes where weight loss was noted in people with average L-t-L-time >5 seconds (Sandin, 2005). The measurement was validated and evaluated by Eriksson, Bremer Zerpe (2008).Objectives: The study objective was to examine L-t-L on a group of young adults without swallowing disorders and as to examine the inter- and intra-judgereliability of the measure.Questions:What is the L-t-L-time for young adults without swallowing disorders?Are there any gender differences regarding L-t-L-time?How high is the inter/intra-judge reliability of L-t-L?Method: Examination of L-t-L-time was carried out on 20 young adults, aged 19-27 years, without swallowing disorders after Sandin?s (2005) instructions. Measurements of 20 swallows per person were made.Results: The average L-t-L-time of young adults without deglutition-difficulties was 1.13 seconds (sd =.14).

Together with NCC and Sweco we measured the air-flow on a semi-detached house in Jönköping. When a pressure measurement is made, the house gets exposed to over- and under pressure. This is done in order to examine the houses climate shell. The climate shell of the semi-detached house we tested exceeded the required air thickness in BBR-2002, hence, measures have to be taken.This report also displays the importance of building air thick houses and what consequences a non air-thick house can have for the ones residing the house. A discussion of different measures is on for the addressed problems with the flow-measurement and the alternative construction-solutions.Furthermore we have described in this report of how to account for the performance of the air pressure, what kind of equipment we used and how we came up with the results.

Dogs presenting with vomiting and abdominal pain, are common patients at the small animal clinic, and the reason for these symptoms can have various aetiologies. One common reason for these symptoms is obstruction of the small intestine caused by a foreign body. Obstruction of the small intestine is best diagnosed by using radiography, contrast-study if needed, and ultrasound. To avoid further examinations, diagnosis from plain radiographs is preferable. One of the signs of illness one can detect from these examinations is a dilation of the small intestine proximal of the obstruction, caused by gas or fluid; ileus.

The thesis mission is to investigate whether the swiveling laser that Vectura (former Vägverket Konsult) has in use to measure the road areas and straddle measuring can be used to detect differences in the reflective road markings function. This is to increase use of the swiveling laser and get rid of the manual measurements performed today.Currently, the measurement of road markings reflective function is performed with both mobile and handheld measuring instruments. The purpose of this thesis is to develop better methods for determination of road markings? reflective function, in order to facilitate the description and suggestions for improvements of the maintenance of road markings reflective function.The questions that the thesis has been to start with are:Can the swiveling laser detect differences in longitudinal and transverse road markings reflective function?The accuracy of measurement has been sweeping the laser over the reference instrument (LTL-2000)Is it necessary with a conversion factor for swiveling laser data against the reference instrument data?To answer the question 2 and 3, there has been a field work in Värnamo where a road stretch with longitudinal road markings and zebra crossing (transverse road markings) has been investigated with a swiveling laser and LTL-2000.The formulas and calculations contained in the thesis are drawn from scientific reports that are produced by VTI in Linköping. The same formula that was used to calculate the optical measurement data was also used for the swiveling laser data.

This report aims at giving you as a reader a basic knowledge in measurement techniques used in the road/land construction and witch instrument and methods that is commonly used. It also tries to shed light on the problem with unfinished or incomplete blueprints, which cause additional work performed by the surveyor. This report is written in collaboration with PEAB Umeå whom has given insight in their work.The goal of this report is to examine what kind of work surveyors has to perform on blueprints delivered by a technical consultant. The reader of this report gets a run-through of the different theoretical measurement techniques used today and a short explanation of different measuring instruments used by surveyors in their day to day work. Computer programs used in the field of construction are briefly explained, and some of the most common file extensions used, for example dwg and Land-xml.The report concludes in a questionnaire that was sent out to surveyors employed by PEAB.

This study investigates three different methods for evaluating MOE,Modulus of Elasticity, in field measurements. The purpose is toinvestigate the possibility to use dynamic measurement methods infield measurements that hitherto (2010) has been performed with staticmethods. The objects of investigation are 20 glulam beams. The firstfield measurement took place in november 2007 and applied a staticmethod based on the standard SS-EN 408. The second measurement,described in this study, took place during summer 2010, and appliedstatic as well as dynamic methods.The MOE of wood is affected by a range different factors.

Background: Peripheral arterial disease (PAD), as a consequence of atherosclerosis in the arteria of the limbs, affects one of ten Swedes older than 65. PAD can develop slowly and silently, and involves an increased risk for cardiac infarction and stroke. Measurement of the patient´s ankle blood pressure and calculation of the ankle-brachial index is an evidence-based method to discover PAD. Objective: To investigate how district nurses and general practitioners perceive this method of examination and experience possible obstacles to why it is not more commonly applied at primary health care centres. Method: Data collected by semi-structured interviews have been processed by qualitative content analysis with a manifest onset.

Strong relationships are something that is really important for companies to succeed with, in purpose to increase and protect their market shares. After major research on the subject, it has been found that variables like exchange of relationship, trust, control mutability, satisfaction and commitment are important in the establishment of measuring a relationship. The purpose with this thesis was to: increase the knowledge on how companies measure, and then consequently evaluate, their relationships. To answer the purpose of the study we chose to do a case study at Stadium AB, which is a retailing concern with a high level of customer contact on a daily basis. The conclusion is that trust most likely is the key variable in measuring relationships.

During the 1930´s the hot potato for the Swedish lighting associations were how to create the most suitable light for every situation, either for industries, offices or homes. The light bulb were the most frequently used source of light but due to limitied luminous intensity, big halls sometimes required up to hundreds of light bulbs to produce the right amount of light. Two kinds of different lights, by different reasons, can be titled the predecessors of the fluorescent lighting during the 1930´s: The volfram-filament tube light due to its estetic similarities and the electric discharge (mercury- and sodium-) lamps due to its technical resemblance. Even though they came in quite wide use (the volfram tube in public halls (e. g.