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.

Volvo Human Monitoring (VHM) is an ongoing project at Volvo Cars where they measure, amongst other parameters, inhalation and exhalation through a device called Respiratory Inductance Plethysmograph (RIP), on drivers. RIP measures changes in the cross-sectional area of the chest and abdomen. When the driver is in motion, such as when she is turning the vehicle, the cross-sectional area changes and noise in the RIP signal may arise.The noise results in a large number of manual adjustments in the analysis of the RIP signal, which is very time consuming and the validity of the device for measuring inhalation and exhalation is questioned.The purpose of this study was to improve the efficiency of the analysis of the RIP signal. The goal was to create a new data processing tool in Matlab that automatically detects inhalation and exhalation from a RIP signal with higher validity compared to the previous data processing tool.In this study, nine tests were performed on drivers while they were driving in different scenarios such as highway, country road and in city traffic. Inhalation and exhalation was measured using a RIP, a pneumotachograph with a tightly sealed facemask and a thermocouple placed between the nose and mouth, which was used as reference to the RIP.The result of this study was a data processing tool that automatically detects inhalation and exhalation with higher validity compared to the previous data processing tool.

The purpose of this study is to examine how activities are looked upon, organized and put into practice at homes designed for the elderly. To achieve this we have done a survey study, based upon the caregiver´s point of view regarding the subject activity. The result of this study has been interpreted and analyzed with help from the engagement- and disengagement theories. The result shows us that the caregiver´s find the term activity slightly abstract, and rather difficult to define. All of the caregiver´s did agree on the matter that it?s good to activate elderly people and that the elderly people are activated at a large extent.

This essey aims to investigate how inherited and acquired resources has influenced the choice of education. It is in this essays ambition to understand how the recources operates in a process from childhood to a certain education. The study was conducted using eight qualitative interviews with firstyearstudents in nursing and economics courses at Linnaeus University. By using Bourdieu's theories about habitus, capital and horizon of possibilities I wanted to understad how the students inherited and acquired recoures had operated in their choise of education. The main conclution is that the educational choice is strongly influenced by the individual's social belonging and must be understood as a result of the individual's history.

Citizens? freedom of choice has been a subject of debate in Sweden for over 30 years. This study focuses on decision making processes among patients within the Swedish healthcare system. The main conclusions are that in contrast to how patients? freedom of choice is described within governmental bills and governmental inquires and reports, patients are not following the steps included in the rational model of decision making.

The main purpose of the project was to identify potential environmentally harmful substances which can be leached from rubber asphalt. A method for analysing asphalt was developed and three rubber asphalt materials were analysed after being cryogrinded. One of the materials was also tested in a road machine made for testing of asphalt paving. The particles created in the machine were analysed in the same manner as the cryogrinded asphalt materials.The asphalt materials were leached by water during 24 hours. The leachates were extracted with dichloromethane, dried with sodium sulphate and concentrated to a small volume.

Thermal fatigue is a serious problem in todays power plants. A large amount of damages around the world circles around that subject. The damage can come from the mechanism of two flows mixing with different temperatures in a T-junction. It is a fundamental prerequisite that these T-junctions are frequently tested for damages. An amount of criterias steers the rate of testings.

According to our apprehension, work of integration is commonly considered managed in the main best through the labour market. Since this path is not available to everybody we wanted to find out how work of integration also can be practised in other areas. The purpose of this paper is to, with focus on children and youth, find out and analyze in what way the people working locally in residential areas and in associations, reflects around integration in general and within their own business, plus in what way they pursue local work of integration practically. The method we have used is qualitative, with unstructured, individual interviews. Our seven respondents within local authority, church and sport clubs, have told us about their work from a perspective of integration.

This study of leadership is comprised of two parts. The first part presented in this study is a theoretical study of leadership and the second part is an empirical study. The empirical study is comprised of six qualitative interviews that examine the perception of leadership among educators working at a school in the inner city.The work is based on the following issues; Do educators think that there is a link between educational work and leadership? Do educators see a link between leadership and goals, and guidelines that are written in Lgr11 and the Education Act? Does the perception of leadership depend on what training the educators have?In this study I use a hermeneutical approach where I try to create an understanding of the interviewees by interpreting their responses, actions and opinions during the interviews.The material gained from the empirical study has been analyzed and interpreted and then related to the theoretical study. The results show that leadership is something that everyone in the school system is in need of whatever their education.

In Sweden, the demand for bio energy has increased in recent years due to the current energy and climate debate. In 2008, the energy supply of Sweden was 612 TWh, biofuels accounted for 123 TWh of these. Stumps have been highlighted as a potential fuel in recent years and the Swedish Forest Agency expects a technically and biologically feasible potential of 20.7 TWh annually between 2010 and 2019. The idea of utilize stumps is not new. During the 19th century stumps were used for tar production and during the 70?s and 80?s attempts were made to use stumps in the pulp industry.

The purpose of this study is to examine the medial depiction of Muslims in the case of Pastor Terry Jones' intention to burn the Quran. Our study is based on theoretical framework regarding an alleged clash of civilizations, how that leads to global conflicts and controls the world politics. It?s also based on the western way of characterize Muslims as violent, irrational human beings, and how mass media have a tendency to depict Muslims as ?the others?. The questions we aim to seek answers to are: How were Muslims portrayed in CNN's and Al-Jazeera's reporting regarding Terry Jones plan to burn the Quran? Which discourses exist about Muslims in each news channel and what are the main differences between them? The qualitative method used is a critical discourse analysis on empirical data consistently of twelve articles.

This essay describes social workers view on the action contact person. The study was qualitative and six social workers were interviewed on the topic. The effort contact person were chosen as the object for this study since it is the most common action given to young people, despite the lack of research about this subject. The result was analyzed out of conduct action theory and the theory of street level bureaucrats as well as scientific research in this area. The result of this study shows that most of the social workers consider the action as positive.

There has been an increase in the importance and amount of information concerning publicly traded stocks in recent years. When analyzing and valuing stocks finding new ways of collecting information has therefore increased in importance. This thesis aims to explore how meetings with management can impact the stock valuation done by the security analysts. Furthermore the case study examines what kind of information analysts can receive by interpreting management at these meetings. This case study of ten Swedish security analysts show that the analyst?s stock valuation is directly or indirectly affected by the meetings.

This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group ?Big 5? or not, and the choice of an auditor with an higher degree.

In organic animal production, synthetic amino acids are not allowed. Therefore, a higher level of crude protein is needed in the diet to pigs, which lead to more nitrogen (N) excreted in the faeces and urine. N can be emitted to the air in the form of e.g. ammonia (NH3), which contributes to eutrophication and acidification and as nitrous oxide (N2O), which is a very potent greenhouse gas. The emission of N can be reduced by e.g.