Uppsatsen syftar till att underso?ka om redovisningsstandarden IAS 36 efterfo?ljs i Sverige samt om det finns indikationer pa? att resultatmanipulering fo?rekommer inom standarden. IAS 36 behandlar redovisningen av goodwill. Tidigare forskning menar att fo?retag utnyttjar den subjektiva bedo?mningen av goodwill som standarden ger utrymme fo?r, genom att antingen skriva ned fo?r mycket eller avsiktlig fo?rdro?ja och skriva ned fo?r lite.

Uppsatsen syftar till att underso?ka om redovisningsstandarden IAS 36 efterfo?ljs i Sverige samt om det finns indikationer pa? att resultatmanipulering fo?rekommer inom standarden. IAS 36 behandlar redovisningen av goodwill. Tidigare forskning menar att fo?retag utnyttjar den subjektiva bedo?mningen av goodwill som standarden ger utrymme fo?r, genom att antingen skriva ned fo?r mycket eller avsiktlig fo?rdro?ja och skriva ned fo?r lite.

Denna studie underso?ker, via ett experiment, om musik sto?djer inla?rning av Teck- en som Alternativ och/eller Kompletterande Kommunikation. Ma?nniskor kom- municerar pa? olika sa?tt och musik kan vara motivation fo?r la?rande. I Fo?renta Nat- ionernas Konvention om ra?ttigheter fo?r ma?nniskor med funktionsnedsa?ttning sta?r det om ra?tten till kommunikation.

Bakgrund Orientering a?r en utha?llighetsidrott da?r tempo och intensitet varierar, beroende pa? terra?ng och lo?parens navigationsfo?rma?ga, och den skiljer sig fra?n vanlig utha?llighetslo?pning genom att den ocksa? innefattar kuperad terra?ng och ett kognitivt inslag. Prestationsfo?rma?gan hos orienterare kan da?rfo?r antas vara mer beroende av kostens sammansa?ttning a?n fo?r vanliga lo?pare. Forskningen om kroppssammansa?ttning, energiutgifter och kostintag hos orienterare a?r idag bristfa?llig.

Inom mediaforskning anva?nds en teori om hur tidningar iscensa?tter sina nyheter. Iscensa?ttningar kan liknas vid hur med hur en pja?s arrangeras pa? en teaterscen och teorin har tagits fram av Gert Z. Nordstro?m.

This is a degree project performed at Halmstad University in Sweden on the subject carpet ofreinforcement. This project is developed in association with Celsa Steel Service in Halmstad.The purpose of this report is to investigate how much time that can be saved if carpet ofreinforcement is used instead of the traditional way to work with reinforcement and seewhat kind of parameters that is important between the choices. We are also going to seehow this product affects the situation for reinforcement workers from an ergonomic point ofview.Carpet of reinforcement is made by straight reinforcement?s bars that are welded togetherwith steel bands. These rolls are made at a factory with a machine that welds together thebars in determined centre distance, with desired dimensions after the constructionengineers? blueprints.

From a new perspective, this paper will examine the artillery and the pike role in the period 1700-1712 and the battalion´s battle formation in the Caroline combat tactics. Carolinian battle tactics were practiced during the period 1700-1721. The results from my study will be compared to existing research opinion regarding the selected subject areas, if the result confirms the thesis or question the existing research opinion. The source material used consists of eyewitness accounts from the period consisting of diaries, memoir, biography, general muster rolls and historical literature covering the subject. The analysis shows that the Caroline artillery took part in 12 battles during the period of 1700-1712.

Syftet med studien ?r att ta reda p? hur sju specialpedagoger verksamma i skolans l?gre ?ldrar beskriver deras organisatoriska f?ruts?ttningar f?r att bedriva h?lsofr?mjande och f?rebyggande elevh?lsoarbete. Vi vill ta reda p? vilka organisatoriska faktorer och arbetsuppgifter som hindrar eller m?jligg?r det h?lsofr?mjande och f?rebyggande arbetet. F?r att besvara syftet har vi tagit avstamp i en kvalitativ metodansats med semistrukturerade intervjuer som metod.

This thesis is divided into two parts. Part one contains a general description of the flexographic printingtechnique. Part two contains a more detailed investigation in the areas substrate, inktransfer and trends, which are only briefly commented in part one, and conclusions and comments.The major problem concerning substrate is washboard. This phenomena can be limited if one can control and minimize the amount of glue applied in the single- and double facer, use high surface weight on liner, use low surfaceweight on fluting and control the humidity during the conditioning of the corrugated board. Corrugated board with a smooth surface radically increases the quality in print.

This thesis is divided into two parts. Part one contains a general description of the flexographic printingtechnique. Part two contains a more detailed investigation in the areas substrate, inktransfer and trends, which are only briefly commented in part one, and conclusions and comments.The major problem concerning substrate is washboard. This phenomena can be limited if one can control and minimize the amount of glue applied in the single- and double facer, use high surface weight on liner, use low surfaceweight on fluting and control the humidity during the conditioning of the corrugated board. Corrugated board with a smooth surface radically increases the quality in print.

This thesis is divided into two parts. Part one contains a general description of the flexographic printingtechnique. Part two contains a more detailed investigation in the areas substrate, inktransfer and trends, which are only briefly commented in part one, and conclusions and comments.The major problem concerning substrate is washboard. This phenomena can be limited if one can control and minimize the amount of glue applied in the single- and double facer, use high surface weight on liner, use low surfaceweight on fluting and control the humidity during the conditioning of the corrugated board. Corrugated board with a smooth surface radically increases the quality in print.

Under vuxenlivets tidiga perioder fo?rva?ntas ungdomar ta sina fo?rsta sja?lvsta?ndiga beslut, na?got som inneba?r en stor fo?ra?ndring i ma?ngas liv. Unga vuxna med psykisk oha?lsa och/eller utanfo?rskap a?r vid denna tidpunkt ofta i behov av sto?d fra?n olika samha?llsakto?rer. Denna uppsats underso?ker hur Tierps kommun har tagit sig an denna utmaning genom att studera Tierpsmodellen 2.0, ett samverkansprojekt mellan ett flertal av stadens samha?llsakto?rer.

Efterfra?gan pa? ekologisk konsumtionsmjo?lk har o?kat explosionsartat de senaste a?ren. Mil- jo?pa?verkan och djurens va?lbefinnande sta?r ofta i fokus i debatten och forskarna a?r fortfa- rande oeniga. En annan intressant fra?ga a?r om ekologisk mjo?lk skiljer sig fra?n konvention- ell mjo?lk rent inneha?llsma?ssigt.

Arbetslo?shet a?r ett makroekonomiskt problem som genererar samha?llsekonomiska kostnader och pa?verkar ma?nga ma?nniskor i olika utstra?ckning. I Sverige finns betydande skillnader i regional arbetslo?shet mellan la?nen vilket ger ska?l till att underso?ka vilka faktorer som pa?verkar den regionala arbetslo?shetsniva?n. Syftet med denna uppsats a?r att analysera fo?ljande variablers effekt pa? den regionala arbetslo?shetsniva?n i Sveriges la?n:Procentuell fo?ra?ndring i antal sysselsattaAndelen individer i arbetskraften av populationenAndelen utrikesfo?dda av populationenUtbildningsniva?A?lderssammansa?ttningBefolkningsma?ngd per km2Lo?neniva?För att uppfylla syftet har en regressionsmodell skapats som sedan skattats via paneldata da?r ovansta?ende variablers effekter analyserats.

This thesis is divided into two parts. Part one contains a general description of the flexographic printingtechnique. Part two contains a more detailed investigation in the areas substrate, inktransfer and trends, which are only briefly commented in part one, and conclusions and comments.The major problem concerning substrate is washboard. This phenomena can be limited if one can control and minimize the amount of glue applied in the single- and double facer, use high surface weight on liner, use low surfaceweight on fluting and control the humidity during the conditioning of the corrugated board. Corrugated board with a smooth surface radically increases the quality in print.