Since January 1st 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). The intention of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. The purpose of financial reports presented in accordance with IFRS is to provide information that is useful to the users of the information. The aim of this paper is to investigate whether the information regarding goodwill and the goodwill impairment test, presented in accordance with IFRS, in fact is useful to a specific group of accounting information users, namely equity analysts. An empirical study is conducted, based on interviews with seven Swedish equity analysts.

This thesis is a chronological survey over the hut and house remains from the Stone Age to the Early Middle Ages in Eastern Central Sweden. The thesis also contains a test which I have conducted to see which investigation method had the best results in identifying house remains at an archaeological site. I subsequently discuss the result of this test, what it represents and also what may be done differently in order to get other types of results..

In this thesis I try to find ways to be more independent and conscious in my interpretation of the music which I am playing. To be able to be more sure of myself and my own decisions I try to find methods on how to achieve this. The methods includes reading articles about interpretation, interviewing musicians and interpret and perform music. The pieces I have chosen are a solosuite by Max Reger, a concerto by Georg Philipp Telemann and a clarinet sonata by Johannes Brahms. I made some concerts where I try to achieve my goals.

Introduction:A good work environment and good resources among district nurses? and general nurses? are important in the provision of good nursing care. For patient security it is also very important that resources and time are used in an appropriate way. A lot of time is spent on non-core activity, for example administration takes more and more time, which can result in feelings of stress.Aim:The aim was to describe how district nurses? and nurses? in primary care perceived their work environment, how their worktime content was distributed and if there was some connection between perceived work environment and the distribution of work time.Methods:A mapping of the content of the work was made in two parts.

In this thesis a number of energy saving methods for a multiplier on algorithmic level are investigated. For the investigation a multiplier is constructed in VHDL, after which the circuit's performance is investigated. A number of techniques for reduced power consumption are introduced in the circuit and are then evaluated. The conclusions are that all investigated methods, pipelining, interleaving and voltage scaling, should be maximally made use of in order to minimize the power consumption..

Title: How can everybody learn to sing? A study about methods for meeting students with poor singing abilityI have based my work upon the question if everyone can learn how to sing. This study investigates the physical and psychological impacts that singing may have upon us and examines methods that can be used intuition. Concepts such as tone-deaf, amusia, poor pitch singing and monotones are discussed, and the expression ?sångsvag? ?singing weakness?) is put forward.

The following study examined whether similarities in motor speech deficits in Parkinson?s disease and in developmental stuttering could be observed. Furthermore, intelligibility was examined. Assessments of 16 people with Parkinson?s disease, 35 people with developmental stuttering and 49 matched controls were performed with the tests Dysartribedömningen and the Swedish Test of Intelligibility.

Bakgrund: Yoga förklaras som ett tillstånd som förenar kroppen, själen och anden och fokuserar på harmoni och helhet i människan. Ashtanga är en kraftfull yogaform där förbestämda positioner knyts samman med hjälp av en återkommande rörelsesekvens, vinyasan. Yoga har visat ha effekt på psykiska förmågor såsom ökad koncentrationsförmåga, samt fysiska förmågor som ökad syreupptagningsförmåga och ledrörlighet. Syfte: Syftet med den här studien var att undersöka hur ashtangayoga fyra dagar i veckan under åtta veckor påverkade koncentrationsförmåga, syreupptagningsförmåga och rörlighet hos två friska individer. Metod: Två kvinnor, 25 och 29 år gamla tränade under åtta veckor ashtangayoga fyra dagar i veckan.

A game designer has to consider several aspects when he or she is designing a game. One of those aspects is the perceived freedom in the game by the player. There exist several methods to facilitate this perceived freedom in the design phase of the game. This thesis presents, in a qualitative methodology, a number of these methods a game designer might utilize to give the player a heightened sense of freedom for an improved gaming experience. Included herein are such elements as indirect control, linearity, storytelling and level design..

The moisture content in 10 deliveries of tree parts and 10 deliveries of wood residues were measured with different methods to analyze the quality of procedure used at Dåvamyran today. At the same time a survey was made on the measure procedures used at heating plants in Sweden The majority of the heating plants in Sweden use weight and moisture content as base for payment but at some plants only volume. The moisture content is usually estimated by drying wood chips in an oven but few plants a visual estimation is used. At few plants moisture content is estimated spectroscopicily. The techniques using near infra read light and other electromagnetic are still at a test stage. The methods of measurement used today are quit unreliable for the individual deliveries and there is a risk for systematic mistakes.

Könsskillnader i kognitiva förmågor antas vanligtvis bero på en kombination av evolutionära, sociala och biologiska orsaker. En kompletterande förklaring presenteras i denna undersökning, nämligen betydelsen av ohälsa. Syftet med studien var att undersöka hälsans betydelse för könsskillnader i prestation på test av verbalt flöde och visuospatial förmåga, två kognitiva funktioner där forskningen har dokumenterat könsskillnader. 32 kvinnliga och 21 manliga psykologistudenter som i genomsnitt var 29 år deltog. De kontaktades genom ett anslag vid Psykologiska institutionen i Stockholm.

There are several different methods of assessment of functional communication in individuals with aphasia. However, these are not very established in Sweden. A number of assessment methods are not translated and adapted to Swedish. The views about what functional communication means are scattered. The purpose of this study was to, with the help of a questionnaire survey, identify how Swedish speech and language therapists assess functional communication, to what extent and what they want that an assessment method should contain to be clinically useful.The study involved 54 clinically active speech and language therapists in the area of aphasia.

Sport horses are widely used for performance in jumping, dressage, endurance etc. To enable comparisons of horses, training facilities, programs or physical status, an exercise test can be used. Exercise tests are also important to increase knowledge about exercise physiology of the horse considering different ways of training to compare training methods or individual qualities, development of an individual or other investigations of equine exercise physiology. Since several investigations are done on standard- and thoroughbred horses but less on sport horses, it is of great importance to get an overview of the investigations done. Most common is to investigate heart rate and lactate concentration.

   Kroppens syreupptagningskinetik innebär hur snabbt syreupptagningsmekanismerna i kroppen ökar mängden upptaget syre (O2) vid ett påbörjat arbete. Detta påverkar oss dagligen genom att en snabbare reaktion leder till en mindre syreskuld efter arbetet. Syftet med studien var att jämföra VO2-kinetiken mellan ett arm- och benarbete och ett rent benarbete och försöka hitta skillnader mellan dessa. Åtta måttligt tränade försökspersoner (sex män och två kvinnor) rekryterades och fick genomgå tre tester på en specialbyggd arm- och bencykelergometer. Testerna bestod av ett VO2-maxtest (kombinerad arm- och benarbete), ett submaximalt arm- och bentest (AB) och ett submaximal bentest (B) på samma absolut arbetsintensitet (65 % av VO2max) där VO2-kinetik mättes under fyra minuters arbete.

Stabilization of subgrade is an internationally common technique to improve the characteristics of a soft soil. Improving the stiffness and bearing capacity of the subgrade enables the pavement to be designed with reduced depths of subbase and basecourse aggregates. This makes the stabilization technique both economically and environmentally interesting. Both natural and stabilized soils have high inherent property variability that should be considered when the characteristic value is derived. By analyzing the spatial variability in stabilized and natural subgrades it is possible get the parameters needed for reliability?based modeling of soil properties.