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.

This study includes several purposes which are to describe the concept of working environment, explain who is responsible for its functioning and how the working environment should look like. Other purposes the study have is to investigate how the working environment is in both Swedish and the two investigated companies construction sites and to share some operators proposing measures for the shortcomings and problems that exist in the construction sector working environment. To achieve these purposes was a qualitative study made with unstructured observations, interviews and survey where three construction sites were observed. The result shows that the concept of the working environment cover many aspects and is essentially about the environment we live in and experience in our work and this environment can be both an indoor as an outdoor environment. In this work, the concept is divided into four areas; it is the physical, the ergonomic, the psychosocial and the chemical.

INTRODUCTION: Attempted suicide is very common. Those who arrive to a hospital by reason of attempted suicide need a nurse with qualifications in the care of suicidal patients. OBJECTIVE: The aim of this study was to compile and elucidate research which describes how patients in care for their attempted suicide experience the care that is received. METHOD: A literature review was chosen for this study. Scientific articles sought in the database CINAHL.

The horses have been in the care of humans for about 5000-7000 years. But even though the horses have been domesticated and artificial selected for such a long time their natural behaviours and instincts still remains. In the rich countries there are many people who have the opportunity to ride either on their own horses or at riding schools. Many of these people have not grown up on farms and have no experience of handling big animals. This can lead to implications of the horses? welfare.

Women today feel that their urban surroundings are unsafe, and because of that they use different strategies to reduce the risk of being exposed to criminal acts towards them. The focus of this study is to develop an understanding of the insecure feeling that women feel and what that feeling might originate from. By using previous research and theories we have been able to incorporate a gender perspective on the study this because the gender role is central to understand women?s feelings of insecurity. The purpose of the study was to develop a deeper understanding of women?s sense of safety and insecurity.The central questions of the study are1.

This essay includes the planning and designing of a house as well as writing a rapport about howto increase fire safety in small buildings.More than 6000 homes burn in Sweden every year (Brandskyddsföreningen, 2012c). Thedevastation and the costs are usually very high. This report examines possible measures to reduceboth personal injuries and economic losses resulting from house fires in small buildings.Swedishbuilding regulationsplay a major role when it comes to constructional fire safety. However therequirements inSwedish building regulations are very low for small buildings and this is anargument for raising the requirements.The report shows and describes possible methods to build safer with regards to fire in terms ofmaterials and different building structures. Major focus has been on fire cells but other solutionsare also examined and described.

Arbetsförmedlingen is the Swedish national authority responsible for the work politics, and its main purpose is to create and build a solid and sustainable job market.Economic crises together with changes in the society and in the organization over the past few years mean that the unemployed individuals that come in contact with Arbetsförmedlingen are no longer a homogenous group. A lot of effort is put into helping those who may find it difficult to enter the work environment, such as youths (19 ? 26 years old), people who have been unemployed or on sick leave for a long period of time, people with disabilities or immigrants who are newly arrived in Sweden.A harder social and economic climate can lead to frustration among the unemployed which mean that security measures at the offices has had to become adjusted. Local offices now have a public area where they have meetings with their clients and a locked open plan office space to which the public have no access. Working within an open plan office environment can cause health problems, mostly due to the constant background noise that comes from people having conversations on the phone, or with each other.

Energy and environmental demands regarding buildings have become an increasinglydiscussed topic, both in Sweden and in Europe as a whole. The general trend indicatesthat greater efforts are being put into the energy efficiency of the built environment.There are already numerous examples of houses with a low energy demand, and thenumber of low energy buildings is constantly growing.At the time being, the maximum level for energy demands for housing in Stockholm is110 kWh/m2year, but as soon as next year the limit will be changed to 90. The Swedishagency Energimyndigheten is currently conducting a project to interpret the EU Directiveon the so-called Nearly zero energy buildings, and the preliminary results indicate thatthe level of requirements for purchased energy will end up with about 55 kWh / m2year,which is in line withtoday?s recommendationsfound in FEBY's Kravspecifikation förPassivhus.Starting with a low-energy house in Henriksdalshamnen in Stockholm, we have analyzedvarious energy-efficiency measures and their influence on power and energy needs. Thefinancial aspects associated with the measures have been studied using a model of lifecycle costs.The measures were initially studied individually to give an idea of how much impact theyeach had.

In Sweden the most common type of road traffic accidents involving passenger cars are single accidents (where only one vehicle is involved). The aim of this thesis is to analyse how these accidents occur, and present recommendations on how to reduce the number of deaths. Data has been collected from the Swedish Transport Administration?s in-depth studies of fatal accidents. Road traffic accidents with fatal outcome that happened on public roads during the years 2007 to 2009 have been studied.

A Biogas plant in SLU?s (Swedish University of Agricultural Sciences) management sustains to behave in con-nection with the new animal stables at Lövsta. There will primarily manure from stables that rot to biogas. The biogas plant will also have the capacity that rot others substrates that can arise in the farm operation. The aim with the biogas plant is to produce non fossil electrical and gas heat for own customs, to reduce smell impact from stables and to make possible different types of research investments within the area.This study has implemented multiple cases study of different investment scenarios.

Att människor idag avstår från att delta i sociala aktiviteter i samhället på grund av att de känner sig otrygga i kollektivtrafiken, och då särskilt på hållplatser och vägarna till och från, går inte ihop med Göteborgsregionens mål om en ökad användning av kollektivtrafiken. För att få fler att välja kollektivtrafiken som färdmedel måste tryggheten kring hållplatserna öka, vilket skulle innebära fördelar för både hälsa, miljö och välfärd. Det är speciellt kvinnor som anger att de, särskilt kvällstid, avstår från vissa aktiviteter för att de inte känner sig trygga på hållplatsen eller väljer att gå långa omvägar hem för att de känner sig otrygga. Olika fysiska åtgärder, i det offentliga rummet, påverkar den upplevda tryggheten hos människor och med enkla medel tryggheten öka avsevärt på en plats.Syftet med detta arbete är att belysa trygghetsfrågor i samband med hållplatser i Göteborg för att bidra till den debatt som finns angående trygghet i kollektivtrafiken.För att göra detta har en analysmetod tagits fram och ett verktyg har utformats för att undersöka tryggheten på en hållplats och dess närmaste omgivning. Detta kommer att underlätta prioriteringar och utveckling av platsen ur en trygghetssynpunkt.En omfattande litteraturstudie har genomförts för att få en uppfattning av begreppet trygghet och vad det innebär.

According to the Employment Protection Act, the permanent employment is the main condition of employment in Sweden. Nevertheless, nowadays a large number of employers choose to apply other conditions of employment than the permanent employment in their businesses. The rapid technical development and the demands for shorter perspective investment in companies on the Swedish labour market have started the requirement for a more flexible workforce. On-call employment is one of the conditions of employment that is increasing the most. This condition of employment is adjusted by the parties on the labour market.

Abstract: Title: Communication of and around internal performance reports - A study in seven manufacturing companies based in Blekinge. Authors: Marcus Harrysson and Mikael Johansson. Supervisors: Lars Svensson and Carina Svensson, Blekinge Institute of Technology Department: Department of Business Administration. Course: Bachelor thesis in Business Administration, 10 credits Purpose: Our purpose with the bachelor thesis was to investigate if there is a connection between communication of and around internal performance reports and profitability in companies. Method: Our investigation has been made at seven companies in the county of Blekinge by making personal interviews with people in both production and business departments at each of the companies. Result: We have come to the conclusion that there is a connection between communication of and around internal performance reports and profitability. Sammanfattning Titel: Kommunikation av och runt interna ekonomiska rapporter ? En studie i sju tillverkande Blekingeföretag. Författare: Marcus Harrysson och Mikael Johansson. Handledare: Lars Svensson och Carina Svensson, Blekinge Tekniska Högskola. Institution: Institutionen för Ekonomi och Management Kurs: Kandidatarbete i företagsekonomi, 10 poäng Syfte: Syftet med kandidatuppsatsen är att undersöka om det finns ett samband mellan kommunikation av och runt interna ekonomiska rapporter och lönsamhet. Metod: Vår undersökning har gjorts i sju stycken Blekingeföretag genom personliga intervjuer med representanter för både ekonomi- och produktionsavdelningen på varje företag. Slutsats: Av vår undersökning drar vi slutsatsen att det finns ett samband mellan kommunikation av och runt interna ekonomiska rapporter och lönsamhet i företag..

AbstractMotor sports have been around as long as motor vehicles have been. Sports are often seen as costly polluter but in the same time the motor sports have encourages a large part of development, both for vehicles and other industries. Inventions like rear mirror and ABS brakes come from motor sports. One way to once again drive development forward while making motor sports carbon-neutral is to run the race cars on hydrogen. In this thesis, the goal is to convert a spark ignition engine for hydrogen operation.

The economic situation in the Swedish agricultural industry is currently experiencing a development towards larger units. This progress occurs simultaneously as farmers in cooperation more frequently make investments to decrease risk exposure and to improve the financial result. The purpose with this thesis is to study which advantages and problems a group of farmers experience after a common investment in a small-scale seed production. The aim with this investment is to increase the level of vertical integration in their respective agricultural firms and the results will be analyzed from an economic point of view. At present, the farmers are all seed producers with considerable cultivation areas.