An accounting issue that has received attention is the issue of identification of intangible assets in acquisitions. This is because the company's result can be different depending on how much the company chooses to identify intangible assets separated from goodwill. As the practice for identification of intangible assets lacks clarity, companies are able to account for this in different ways. In this study, the manner in which identification of intangible assets are managed by companies listed on Swedish multilateral trading facilities and the manner in which companies distribute the purchase sum on net tangible assets, intangible assets and goodwill in comparison with listed companies is examined. The study emanates from a systems approach and is descriptive.

 Prostitution has been intensely debated in Sweden for nearly four decades. Two major investigations have so far been initiated by the government and numerous propositions have been put forward in the Swedish parliament resulting in the sexköpslag from 1999 that criminalizes purchase of sexual services. The law aims at punishing the buyer and protecting the women in prostitution, thus making it possible for women to be helped by various social interventions rather than punished. Swedish society has undergone major changes in these decades. Globalization, the internet and the membership in the EU have changed the Swedish society and influenced the discourse on prostitution.This paper has a twofold aim, on the one hand investigating if and how these changes have had an impact on the prostitution discourse in texts produced by the government and analyze how female and male sexuality in connection to prostitution is constructed.

Forskning har visat att människor hjälper varandra av såväl egoistiska som altruistiska skäl. Hur ter det sig hos volontärer? Ställer volontärer upp för de hjälpbehövandes eller för sin egen skull? Den här uppsatsen syftar till att undersöka volontärers motiv till att hjälpa. Skiljer motiven sig åt beroende på om engagemanget sker i Sverige, inom Europa eller i en annan världsdel? 40 volontärer berättade skriftligt om sina volontärupplevelser.

AbstractToday, too many construction projects are delayed and deviates from the budget. Agood project management is the basis for successful construction project. The mostcommon planning methods in the construction industry is currently Gantt chart andCPM. The problem with these is that focus is only at the time of the project anddoesn?t handle the budget.

This bachelor thesis? purpose is to investigate how purchase librarians work with foreign language collection management. Since about 15% of the citizens of Sweden are born abroad or have a foreign background, the subject of investigation becomes relevant because it touches a wide user group of the public library.Interviews were conducted with four librarians responsible for purchasing of foreign literature. The purpose of these interviews was to investigate which underlying strategies and thoughts are used as a basis for purchasing.Since the library act does not include guidelines regarding the content of the foreign literature collection, how is the literature chosen and to what purpose?As a theoretical framework a self-developed model was used to categorize the foreign literature into its different functions.

Faith is a phenomenon that engages the individual into emotional, social and daily manners.Religion tends to engage the individual in different levels in the daily life. In the church communion, there is a belief to the traditional and the repeteated behaviour. This shared group is strength by ceremonies and rituals and people in this collective somehow experience another type of reality. This study has a social - psychological perspective and the purpose is to study people?s know-how of faith and why they seek religion in today´s secularized society.

Barren rearing environment and early weaning of piglets can lead to a high level of distress, behavioural disturbances and reduction in weight gain. The main aim of this thesis was to study the effects of potential enrichment objects on piglet?s behaviour and weight gain during the pre- and post-weaning period. The second aim was to examine what type of object stimulated the highest frequency of interaction. The study was carried out at the Swedish Livestock Research Centre in Lövsta where a batch of litters from 10 first-parity Yorkshire sows were used.

It is well proven that physical exercise has an impact on our bodies as well as our minds. The aim of this study is to examine if this impact also affects economic behaviour. Three hypotheses regarding the impact of acute exercise on overconfidence, risk enhancement and well-being have been tested by collecting questionnaires from 364 participants at Friskis & Svettis, Kungsholmen who all were asked to answer the questions either before or after exercising. The differences between the before and after group were analysed, indicating small increases in all three test areas after exercising. These increases were, however, not large enough to reject any of the null-hypotheses of zero effect on the given five per cent significance level.

The purpose of this study is to describe melanotic tumours and the pathogenesis of these tumours. The focus of this study is on differences between benign and malignant tumours as well as the prognosis one may expect when diagnosing this disease. The mechanisms responsible for the occurrences of the tumours are not yet fully understood. It is believed that factors such as chronic trauma, infections, medications and hormones affect the cell mechanisms in some way. Determinants of the malignancy of the tumour are not completely known.

Problem area of this Bachelor thesis is the mental illness of internationally adopted at the age of 16-26. Our study focuses on a compilation of previous results from positivistic researches in the first question formulation. In the second and third question formulations a narrative text analysis, through hermeneutically interpret risk and prevention factors, is carried out for the life of internationally adopted that can lead to mental health/illness and how they apprehend to be adoptees. The purpose is to get a comprehensive understanding at individual, group and society's view of their lives. Further intention is to interpret the material for possible approach angles on further research.

This review paper summaries scientific research about horse thermoregulation and the consequences of using a blanket. Horse owners put blankets on their horses to protect them when they are clipped, to protect them from bugs, to keep them clean and so on. This can have consequences for the horse which their owners might be unaware of. I have tried to answer following questions by searching the available scientific literature; ? How can the horse maintain thermoregulation? ? Is there a risk of suffering when horses wear a blanket? ? Is there a risk of suffering when horses do not wear a blanket? ? How can animal inspectors estimate the welfare of horses when they wear or do not wear a blanket? My result shows that horses who wear a blanket have an increased risk of becoming overheated, develop a chafing, have an increased exposure hazard and have a restrained natural behaviour.

Around the year 2007, several news segments appeared in the Swedish media with focus on the social website Facebook. At the time, an increasing number of people in Sweden started to join the social platform and accepted the terms of contract to get access of the website, without further consideration of what they were agreeing to. This resulted in some private individuals felt violated when it turned out that major points of the contract entail that user?s private information, photos, videos and other publications that was shared on the website, were considered property of Facebook cooperation. Even though this incident made users more aware of what they should, and should not publish on the website, the episode did not result in users closing there accounts on Facebook.

The aim of this thesis is to examine one part of Amazon.coms recommender systems: Similar Items. The purpose is also to show the difficulties with subject access, i. e. to find a similar book to the one you just read; problems with traditional systems versus the usefulness with recommender systems like Amazon.coms Similar Items. Similar Items presents a set, a cluster of related items to a given item based on customers co-purchase.

Arbetet som ambulanspersonal är påfrestande, såväl fysiskt som psykiskt.Att vara fysiskt vältränad är säkerligen en fördel, men kan man varavältränad även på det psykiska planet? Många studier har gjorts omambulanspersonalens copingstrategier, men få har gjorts i Sverige. Studiergjorda utomlands har visat att några av de vanligaste copingstrategierna hosambulanspersonal är socialt stöd, emotionell- och kognitivcoping. Dennastudie har gjorts för att belysa relationen mellan socialt stöd och copingangående arbetsmiljöstressorer hos ambulanspersonal i Mellansverige.Författaren genomförde studien genom intervjuer av fyra kamratstödjareinom ambulansen. Resultatet visade att socialt stöd har en stor betydelse förambulanspersonalen för att lägga upp copingstrategier i hanteringen avarbetsmiljöstressorer.

Akademiska hus is a real estate company that specializes in providing Swedish universities with housing facilities for educational and research purposes. The company strives to reduce its use of energy by 40% between the years 2000 and 2025. The aim of this thesis is to determine which measures can be taken to reduce the need of purchased energy in a building that is used by theSwedishUniversityof Agricultural Sciences inUppsala.In order to determine the results of various changes to the building envelope and ventilation system, the building was modelled in the computer simulation program VIP-Energy. Other proposed changes to make the use of energy more efficient concerned water use and lighting. The need of purchased energy can also be reduced by producing electricity or heat on site, using solar energy.Results show that economically viable measures include upgrading windows and faucets, adjusting control systems for ventilation and lighting, and installing roof mounted solar panels for power production.