With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

Feline asthma is a condition very similar to the respiratory disease affecting humans. It is causing, among other things, a constriction of the bronchial airways, an increase of mucus production and damage to, or erosion of, the epithelial membrane. The symptoms occur intermittently and do, in most cases, evolve during a long period of time. The aim of this essay was to investigate whether there are any nursing routines for feline patients with asthma in animal clinics and animal hospitals in Sweden, and if so, to compare similarities and differences. A literary study of research material also led to a suggestion of how to form a nursing routine for this type of patient.

ABSTRACTThe privatization of pharmacies in Sweden took place in 2009, in part with higher availability of medicines as justification. For a good adherence, the patients needs a good availability of medicines from pharmacies. The aim of the study was that two years after the pharmacy reform study older people?s opinions on drug supply and pharmacy services, and which pharmacy chains they know about and use. The method used was a quantitative cross-sectional study and was conducted using questionnaires.

AbstractSurface-water includes different kinds of pollutants from traffic and roads. To prevent these pollutants to reach nearby lakes one can construct surface-water ponds on locations with heavy traffic. At Bergviks shopping centre in Karlstad, two ponds, one smaller and one bigger has been constructed in order to decrease the pollutant pressure from the receiving waters of Kattfjorden. Several heavy metals are essential for plants and animals in low concentration but when they occur in higher concentrations, they become toxic to the organism. The larger pond at Bergviks shopping centre has a sedimentation function so the heavy metals sink to the bottom thereby not releasing directly in to Kattfjorden.

Omvårdnad strävar efter att öka personers upplevelse av hälsa, och en viktig del av hälsobegreppet är upplevelsen av välbefinnande. Syftet med studien var att beskriva effekten av strukturerad fysisk aktivitet på välbefinnande hos personer inneliggande för tillnyktring och abstinensbehandling på en beroendeenhet samt upplevelsen av att delta i dessa aktiviteter. Studien använde både en kvantitativ och kvalitativ ansats där effekten av strukturerade aktiviteter studerades med kvantitativ ansats medan upplevelserna av att delta i aktiviteterna studerades med kvalitativ ansats. Antalet deltagare var 20 uppdelade i två grupper, en interventions- och en kontrollgrupp. Interventionen bestod av 30 minuters promenad fyra gånger under en vecka.

This is a master degree thesis at Royal Institute of Technology (KTH) betweenÅngpanneföreningen and Programma. KTH is the examiner, Programma is the client andÅngpanneföreningen is mentor for this project.Programma has a product called TM1800 that has problems with EMC; the problem is thatthis product does only pass the CE-check with a small safety margin. This problem can besolved by reducing the radiation from the electric components in the product or by reducing offix base frame. In this degree thesis the focus is only on mechanical redesign.The main problems right now depends on the long distance between the screws, there is anisolating layer on most of the parts and the forces between the joints are too small. The mainfocus is to solve these three problems.The best solutions are when the whole base frame is more or less redesigned instead of onlyredesigning some of the connection points.

This survey, Let them kill each other, has its aim and purpose to analyze how two of Swedens biggest tabloids, Aftonbladet and Expressen, reported about the Dayton agreement (also known as Dayton Accords, Paris Protocol and Dayton-Paris Agreement). To do so we analyzed both editorials and regular articles from 1995-10-09 to 1995-12-16. We discovered that the main opinion, both regarding editorials and articles, had a negative posture about the possibility for the partners to come to an agreement, and also later on, for the agreement to persist. We also found that the majority of the articles and editorials indicated a plain portrayal of whoever was the ?winning? and ?losing? side of the agreement..

Research shows that almost 30 per cent men and 20 per cent women at the age of 16-24 inSweden download music on a regular basis instead of buying records. Thanks to moderntechnologies teenagers of today have become used to downloading music illegally from theInternet. Even though legal alternatives, such as Spotify, have become popular, the behaviorof illegal download of music still persists. What do record companies do to prevent thisphenomenon and why do they go to such length to stop this widespread movement? Thequestion is, why is illegal download of music a problem ? and for whom?To investigate this I?ve read books about the subject, analyzed web pages of alternative recordcompanies and interviewed a drummer in a local band.

The goal of this project was to create a web-based, crowd-sourced, correlational database, that easily allowed users to submit objects and receive correlated objects as results. The webservice was created in the web development languages of HTML, CSS, PHP and Javscript, with MySQL to handle the database. Simultaneous development was kept in check with the aid of the source code management system GIT. Upon completion, the service contained several HTML-views, the ability to add and rate objects, a per-object dedicated page with information parsed from Wikipedia.org, and a view with objects ranked in accordance to the preferences specific to the current user. Roughly a month after the beginning of development, the website was publicly launched and promoted in order to collect data, and improvements were added to the website as needed.

We have chosen to focus our study on conflicts and handling of conflicts in a classroom environment. We are addressing problems such as the teachers? roll in a conflict, the importance of solid leadership in the classroom, students? agency, defense mechanisms in coping with conflicts and so on. In this paper there is a review of different perspectives on conflict and of understanding why conflicts occur the different reasons for the conflicts. Our observation study took place in a grade three classroom, in a mid-sized town, during a regular school day.

In today?s industry it is starting to get more and more interesting with wireless systems and solutions for applications. To be able to reduce the amount of cables drawn to various machines which takes both space and an extra fee for every cable drawn. Some systems might require the user to use a handheld device that is directly connected by a cable which in some machines might be inelegant for the user.The goal with this bachelor thesis is to develop wireless monitoring of the machine operators position that is working with heavy industrial machinery. The thesis started out with researching different techniques for positioning a transmitter indoors, this was done in order to get a better understanding on how to go about.

ABSTRACTThe privatization of pharmacies in Sweden took place in 2009, in part with higher availability of medicines as justification. For a good adherence, the patients needs a good availability of medicines from pharmacies. The aim of the study was that two years after the pharmacy reform study older people?s opinions on drug supply and pharmacy services, and which pharmacy chains they know about and use. The method used was a quantitative cross-sectional study and was conducted using questionnaires.

Denna uppsats handlar om allians i behandlingsrelationen och vilken betydelse allians har för utfallet av en stöd- och behandlings insats. Den teoribildning som finns om alliansbegreppet beskrivs och följs av syfte med uppsatsen. Det övergripande syfte med uppsatsen har varit att undersöka och belysa om och hur de olika aspekter som beskrivs i teoribildningen kring allians- begreppet kan ta sig uttryck i svar från enkät- och intervjuer från 228 kvinnor som ingick i studien ?Stöd till barn som bevittnat våld mot sin mamma? från Göteborgs Universitet. Sju enkät- och intervjufrågor har tillsammans med ett Working Alliance Inventory-Short test och formuläret Symtom Check List valts ut som underlag till undersökningen.

This work is a product development of a product which facilitates enduro drivers swallowing fluid while driving. My own experience of the problem and a custom survey gave me some frames and requirements of how such a product would look. To obtain the different concepts the method of brainstorming was used where I outlined the various proposals. The basic concept was that some kind of pump would build pressure in the liquid and when the user opens the nozzle the liquid will come out without the need to use the mouth to suck. The screening phase consisted of two steps.

The work was carried out on Termisk Systemteknisk?s office in Linköping. The aim was to create a computer system with infrared camera technology for quality control and temperature monitoring of manufacturing processes in industry. The system should be configurable such that it can be used on several different issues, including those where the real-time analysis of camera images is required.The developed system is based on an existing framework, Panola, to deal with measurement results and images in a database. The framework is built for the system continually check for new data , and the task was to create a foundation upon which to build systems that use the framework, but fully or partially utilize direct calls .