An accounting issue that has received attention is the issue of identification of intangible assets in acquisitions. This is because the company's result can be different depending on how much the company chooses to identify intangible assets Separated from goodwill. As the practice for identification of intangible assets lacks clarity, companies are able to account for this in different ways. In this study, the manner in which identification of intangible assets are managed by companies listed on Swedish multilateral trading facilities and the manner in which companies distribute the purchase sum on net tangible assets, intangible assets and goodwill in comparison with listed companies is examined. The study emanates from a systems approach and is descriptive.

Since Sweden can be considered to be a secular society it is interesting to investigate how different actors experience swimming education in the course syllabus of sports and health education, for practicing Muslim girls in middle and high schools. The investigation is based on qualitative interviews with sports teachers, practicing Muslim girls and the staff of the public swimming center in Växjö. The result shows that swimming education can be somewhat problematic, since the Muslim girls only want to attend lessons that are gender Separated. In the public swimming center, there are no pools exclusively intended for women, and there are only a few times available for women every week. However, the teachers stress opportunities instead of obstacles, and the students? experience that their teachers are trying to create possibilities for them to have a gender Separated swimming education.

The dry period is usually 6-8 weeks and in this period the basis of the performance in the following lactation is settled. In an average herd about 15% of the cows are dry (Marcussen & Krog Laursen, 2008). In many herd the dry cows are set aside, that means setting aside 15% of your herd, at the time when they are preparing for their next lactation. The recommendation for number of groups differs depending on country traditions or reasons for grouping. If you look at recommendation for feeding, some companies selling feeding equipment advocates one group throughout the dry period, but the number differs from one to three.

The dry period is usually 6-8 weeks and in this period the basis of the performance in the following lactation is settled. In an average herd about 15% of the cows are dry (Marcussen & Krog Laursen, 2008). In many herd the dry cows are set aside, that means setting aside 15% of your herd, at the time when they are preparing for their next lactation. The recommendation for number of groups differs depending on country traditions or reasons for grouping. If you look at recommendation for feeding, some companies selling feeding equipment advocates one group throughout the dry period, but the number differs from one to three.

In this report a study has been done regarding different heating systems on which are the mostcomprehensive with solar heating systems. The report has also been focusing if solar power can beused as a primary heating source for supplying more than 50 % of the buildings total heatingproduction. The University of Dalarna constructed a demo-house for this purpose and according tocalculations the total solar usage is more than 50 %. This house has been made for referenceregarding the design of the heating system of property 5:37.Further studies have been made to compare different heating systems that are compatible with asolar system, where the compared systems purpose is to be independent of direct using electricity. Asystem of this design is regarded as sustainable according to environmental as economic issues.

Aggression between laboratory mice is a common problem and can result in welfare issues such as mice hurting or killing each other and also stress. Swedish laws and regulations clearly states that mice must be housed with a companion due to their natural social structure. Many studies have investigated the effect off enrichment, group size, cage size and other potential changes in in their environment on the occurrence of aggression. Even with these changes aggression can exist and therefore a new solution was tested in this paper. The proposed solution was to house an intact mouse with a castrated one and thus fulfill laws and regulations while still maintaining the physiology of one of the mice for the purpose of medical experiments.

Environment and sustainable development are very current topics in today's society, bothnational and international. The government's bill 2004/05:150 ?Swedish environment objectives - a common commission? contains several environmental quality objectives, that in turn is divided up in smaller secondary objectives. One of the secondary objectives says: ?Latest year 2010 shall at least 35% of the food waste from households, restaurants, largescale kitchens and shops be recycled through biological treatment.

Denna examensrapport redogör för hur man kan få en kortslutningsskyddadoch säker inkoppling av en DC-länk mellan två skiljda elektriska system.Rapporten bygger på hur en lastbil ska kunna få en större säkerhet för attbibehålla sina elektriska bromsar om tex ett av bromssystemen tappar sinordinarie matning.Lastbilens bromssystem består idag av två skiljda elektriska system med ett 24volts strömförsörjande batteri vardera. Det ingår två stycken elektriskabromsar i varje system. Om det tex blir fel på en av bromsarna och dennapåverkar ett av systemen vill man kunna koppla bort denna enskilda bromsmed sitt system. Man vill även kunna försörja den fungerande bromsen somsitter i samma system via en så kallad Axle Link. Denna strömmatningslänksitter mellan två hjulpar på samma axel.I denna studie undersöktes möjligheten att realisera en kortslutningsskyddadoch säker DC-överföring via en Axle Link, i första hand med diskretakomponenter.

Use of computers and computer networks is nowadays a part of everyday life. You do not use them only at home when you sit at you computer, but you can use them all the time everywhere. This can involve everything from surf to any website when you are at home, to checking your email on your mobile when you are on your way to work. Most people do not think about how it really works when they try to access a web page by typing the address into their browser, but something that most people probably notice is how long it can sometimes take to access a web page.All items which are directly connected to the IP network have a unique IP address that is used to make it possible to communicate. The IP address is either a period Separated sequence of digits representing 32 bits or a colon Separated sequence of digits representing 128 bits, depending on whether the address is an IPv4 or IPv6 address.

This essay is about two areas called Hackås and Myrviken, situated in the middle of Sweden around the lake Storsjön. In Hackås we can see traces after an early agrarian settlement, and in Myrviken we find Jämtlands largest concentration of ironmaking sites from around 400 AD. There are no clear evidence of the agrarian settlement in Myrviken, and only two ironmaking sites in Hackås. These two economies functioned at the same time, but were clearly Separated. My purpose is to discuss if it was the farmers of Hackås who made iron in Myrviken, or if it was somebody else..

On-site sewage systems are common on the countryside of Sweden with approximately one million on-site systems installed. Due to insufficient function, these contribute significantly to the total discharge of phosphorus to rivers and lakes, causing eutrophication. In order to reduce eutrophication and to fulfil one of the environmental quality objectives, the decision was taken by the Swedish Government in 2005 that 60 % of phosphorous in sewage sludge is to be recycled to arable land before 2015. To make recycling a reality, new solutions have to be found. Federation of Swedish Farmers (LRF) takes an active interest in this issue and has initiated this study. One problem is that the food industry is sceptical towards recirculation due to the risks that products from sewage systems may contain pathogens, heavy metals and unwanted chemical compounds, e.g.

Biogas is a renewable energy source that is produced by anaerobic digestion of organic mate-rial. In Sweden, biogas predominately comes from sewage water sludge and landfills or from organic waste of households and industries. Small scale digestion plants at farms are espe-cially expected to contribute to increased biogas production in the future. Biogas can be ob-tained directly in it?s raw form and used as fuel in a combustion chamber.

Wastewater treatment is increasingly controlled by the Swedish environmental quality objectives, adopted by the Swedish parliament. There is a need for a sewage system that can fulfill stringent requirements concerning the environment, recycling and resource use and hygiene. Additional environmental aspects in recent years are the impact of climate change, new knowledge about the effects of pharmaceuticals in water, the need for improved wastewater treatment and increased recycling of nutrients to agriculture. This report has, from a future scenario of the year 2050, analyzed seven different systems for wastewater treatment and treatment of compostable biowaste from households in Eskilstuna. A future scenario was chosen based on that within a forty year period new challenges may arise which can result in higher demands on sewage treatment than those we see today. Another reason why the future scenario was established is that changes in wastewater treatment systems are slow to establish. The analysis is mainly focused on the economical aspects but environmental aspects such as emissions to receiving waters and potential recycling of plant nutrients has also been evaluated briefly.

LEDAthe chair as representativean exploring work on added value throughaesthetics and function.The project deals with portraying a chair. A chair thatwill raise questions regarding added value, questioning oursurroundings and not taking things for granted. Through anumber of properly selected words, I have built a collectionof objects that possess the basis of a chair. The words arebased on sources of inspiration; I picked up over the yearsand can be seen as a part of me and my inner self. QuestionsI asked myself concerns the impact of aesthetic and how itrelates to the function.

AbstractThis paper is based on a research conducted in a medium sized company, situated in Sweden, with the intent to study possible connections regarding views of gender and the existing sex segregation within the company. How is gender constructed, and does it exist representational ideas of the sexes, that leads to restrictions for men and women to be working within different areas of the company? Why are there such few women working within the company? Through five interviews with employees within the company, three women and two men, I found answers to these questions. My thesis and the specific questions were categorized into three different themes. The first theme aims to understand the interviewees? discussions of gender and labour.