On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

The aims of the study were to investigate the prevalence and antibiotic resistance of Campylobacter jejuni and Campylobacter coli in chicken and chicken products, and to investigate farmer awareness of antibiotic resistance development. The study was conducted in the Can Tho province in Vietnam during six weeks in October to November 2008. Ninety-six samples from raw chickens were collected from twelve market places and analysed for the presence of Campylobacter. A total of 96 cloacal swabs from 20 farms were obtained and analysed for the presence of Campylobacter. Farmers were asked to answer eight questions concerning the housing of the chickens, modes of handling sick animals as well as use and knowledge of antibiotics and resistance development to antibiotics.

In this study we have examined how men and women are heard on Sveriges Televisions program Debatt. Debatt broadcast on Sveriges Televison which is a public service broadcaster. Through the use of a quantitative content analysis and a dialogical approach, we have documented how many men and women who speak, how they speak, how long they have the word and the subjects they will be heard in, in the program Debatt. We have investigated the ten last broadcast programs from the fallseason 2011. Every program is 45 minutes long and contains from two to three discussiontopics each time. By categorizing our survey and enter the result in four different tables, we found that the majority, 63%, of those that are heard are men.

The purpose of this thesis is, through both a quantitative and qualitative study, to map out how the interaction appears between the established parties and the radical right-wing party, the Sweden Democrat?s (SD) and their core issue ? immigration in the Swedish parliament. By applying analytical dimensions on the parliamentary protocols regarding the immigration issue between the years of 2010-2012 this study will get an insight on how the argumentation concerning immigration has developed since their entrance into the Swedish parliament in 2010. The result shows that SD, through the rejection treatment of the established parties, fulfilled the three conditions which accordingly to the study's theoretical framework are crucial for the party's future success. In the established parties? reception of SD regarding immigration, SD is, to a large extent, left unchallenged as the established parties rather focus on integration instead of challenge SD in the immigration issue.

The aim of this Master thesis is to investigate the similarities and differences between a traditional and a new classification scheme. Two classification systems are compared, "The Swedish Library Classification System" the SAB-system - and Yahoo!. The SAB-system has been used in Swedish libraries since the beginning of the 20^th century, and Yahoo! has been online since 1994. Yahoo! has a Swedish version of its international original, which is used in this study to get a similar starting point with the SAB-system. The method used for this is a content analysis, which in this case is not a quantitative analysis.

Linux is a growing operating system in embedded systems. Today, Linux is not only in heavy servers but also in cell phones, PDAs, cameras and other devices running on battery power. While current technology is more energy efficient, more and more technologies are implemented into a single unit resulting in an overall increase of power consumption.Low power consumption is an increasingly important feature of a system today. Lower power consumption means lower costs, less environmental impact, and longer life for applications that runs on batteries.This work compiles methods to reduce power consumption of Linux systems. The work includes examining whether the available opportunities are platform-specific or of a more general nature.

We have done a qualitative and quantitative study about math problems on second­ary school students. The study is based on the diagnosis, treatment and training of teachers, about students who have math difficulties. The aim of this work is to obtain teachers ?perceptions about students? diagnosis, treatment / improvement and continuing education for students who have math difficulties. By having interviewed various teachers through surveys we have received answers to their concerns about the diagnosis, treatment and the importance of continuous training of teachers on students? mathematics difficulties.

The aim with this study is to investigate how Swedish public service local radio uses information subsides in the form of press releases. In terms of which entrants gain entrance to the news feed, in which forms and in which subjects. Also we wanted to study how the journalist uses the content in the press releases. To do this we cooperated with the public service radio channel Sveriges radio P4 Kalmar. For 28 days, four weeks, we collected all incoming press releases to the newsroom of P4 Kalmar.

Purpose: To examine how a tour operator works to implement sustainability in the development of the business, as well as what significance it has to consumers in selecting a tour operator. Furthermore, the purpose is to provide recommendations on how tour operators should work to communicate their commitments.Methodology: The research strategy applied is a case study which follows an abductive approach. Qualitative and quantitative methods were applied to complement each other. A semi-structured interview with a tour operator and a consumer survey constitute the empirical foundation.Conclusion: The conclusion of the study is that consumers show a positive attitude towards CSR, but do not see it as a determinant when choosing a tour operator. Thus, CSR does not constitute a competitive advantage against competitors.

The purpose of this thesis is, through both a quantitative and qualitative study, to map out how the interaction appears between the established parties and the radical right-wing party, the Sweden Democrat?s (SD) and their core issue ? immigration in the Swedish parliament. By applying analytical dimensions on the parliamentary protocols regarding the immigration issue between the years of 2010-2012 this study will get an insight on how the argumentation concerning immigration has developed since their entrance into the Swedish parliament in 2010. The result shows that SD, through the rejection treatment of the established parties, fulfilled the three conditions which accordingly to the study's theoretical framework are crucial for the party's future success. In the established parties? reception of SD regarding immigration, SD is, to a large extent, left unchallenged as the established parties rather focus on integration instead of challenge SD in the immigration issue.

High demands are set on all equipment used in emergency service work, where small margins can be the distinguishing factor between life and death during a rescue operation. It is important that tools such as ladders quickly and easily can be dismounted from a vehicle and still satisfy the regulatory requirements for securing loads during transport. The existing solution for getting ladders down from the roof of a fire engine requires a large manual effort from the user in an ergonomically unsound posture.In this degree project a new ladder holder is developed with focus on the user to solve the ergonomic problems and at the same time create a more compact design that can be adapted to several different types of ladders. After an initial pre-study with user-interviews and measurement of forces and distances a set of requirements was formulated that came to govern the project's direction. Creative methods were used to generate concepts that improved the function and through design solutions, calculations and testing in CAD a base for manufacturing of a new product was created.The result is a completely new type of ladder holder that minimizes the user's manual effort and simplifies the securing of ladders in the holder.

This study is about how students 'performance in school is influenced by parents' educational background. The study has been performed by cooperation with two schools in Stockholm. One class in each school has participated and the students have amongst other questions answered regarding their grades in natural science subjects. To examine whether parents 'educational background affect students' performance, a quantitative survey in the form of poll has been conducted. Even a literature review was conducted in this area to get a clearer picture of how parents' educational background affects the performance of students.This study shows that students who have academic parents perform better than students who have not got academically educated parents.

Today, one of the foremost tools used by the library staff is the library catalogue search tools. It has come to our understanding that some library staff are dissatisfied with how the search tools works. The aim of this study is to illuminate the library staff's negative experiences of the search tools, and to present a basis for future discussion and development. To our help we have used a quantitative survey which were sent to library staff that used one of the two largest integrated library systems in Sweden, BOOK-IT and Mikromarc. The questions regarded the library staff's perception of a number of features in the search tools.

The existence for companies today consists of constant challenges with customers that want more individual products with high quality as quickly as possible. For a company to be able to have a short delivery time, it must also have a short production time. This makes streamlining and improvement of processes a big part of a company?s workThis thesis has been carried out together with the company Lasermax Roll Systems AB, a world-leading manufacturer of feeding, finishing and monitoring systems for high-speed digital printers. They manufacture their products according to the assembling for costumer order principle.The purpose with this thesis is to map and analyze, the assembling process and the test process at Lasermax Roll Systems AB.

Our digital society encompasses nowadays different channels, which includes social media where many users consider it as a platform where they can fetch news or exchange news and information. This leads to a large spread of news exchange in a very fast speed, which involves the global users within social media to be a part of this social interaction. This study is focused on how Twitter affects the usage of the user?s news consumption. By reaching out to our specific target audience, which includes Twitter users in Sweden, we made a web based survey with a content of relevant questions.