Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

ABSTRACTBackground: After general anesthesia the cognitive ability is temporarily impaired. Cognitive recovery is necessary for the patient to be able to assimilate the information that she / he gets postoperatively. It also increases the patient safety. There are few methods to estimate and assess the patient's cognitive recovery before and after anesthesia. The purpose of this study is to test the usefulness of the instrument PQRS and to assess the patients cognitive recovery after anesthesia.

How accessible is the city? Is there more factors than merely the strictly physical that affect how accessible the city is perceived? These questions are the starting point of this study. The greatest emphasis, in this study, is placed on the perceived parameters that affect us humans when we move in our cities. Experiences and internal images can change our behaviour and prevent free movement in the city. The result from this study shows that a city can not be seen as fully accessible unless both the physical and the perceived accessibility are fulfilled.

Inom sjukgymnastiken används mätning av muskelstyrka för att utvärdera och planera rehabiliteringsperioder. Isokinetiska dynamometrar och one repetition maximum (1RM) är två vanliga metoder för att mäta muskelstyrka. Efter en skada på främre korsbandet (ACL) sker en muskelatrofi av bland annat mm. quadriceps och hamstringsmuskulaturen och det är därför viktigt att kunna utvärdera dessa muskler. Genesis Single är en ny tränings- och utvärderingsmaskin på vilken inga tidigare studier gjorts.

This Degree Project was about finding the best loudspeaker placement in a heavyweight truck and also the best suited loudspeaker for this task. The project took place in Södertälje, Sweden, on behalf of Scania CV AB. The goal was to create a new listening environment in a truck cabinet.The results were accomplished by the performance of a few different tasks. First a benchmark was made on Scanias top competitors. Second a listening test was made to get an apprehension of what people find lacking in the sound reproduction of the sound system.

This study is focusing on students at compulsory level and their performance in national exam tests when the students first language is taken into account. Students in Swedish schools with non-Swedish speaking parents commonly follow language classes for limited Swedish proficient students. How does this affect their results when tested in other subjects as physics,biology and chemistry? A general claim is that national tests can provide data for balancedand fair grades. This view is challenged in this paper, through Principal Component Analysisof test results that shows a difference between schools when the schools social position and share of limited Swedish proficient students are measured.

Studien ämnar undersöka om människor med ADHD uppvisar en högre prevalens av otrygg anknytning (enligt testet ASQ) än normalbefolkningen. Metoden som har använts för att mäta detta är en internetbaserad självskattningsenkät; Attachment Style Questionnaire, ASQ, som är ett test som mäter olika kateogier av relationella mönster baserade på anknytningsteori. Testresultatet indikerar en hög förekomst av otrygg anknytning (95 %) i den undersökta gruppen. Med tanke på begränsningar I validiteten främst på grund av endast användningen av enbart ett test för mätning och på grund av att ASQ mäter relationella aspekter i en individ så undersöker studien först och främst resultatet av relationella mönster i gruppen ADHD..

För att en mjölkko ska vara vid god hälsa och producera optimalt är det viktigt att hennes energimetabolism är i god balans. Förhöjda nivåer av ketonkroppar (?-hydroxybutyrat, acetoacetat och aceton) är en indikation på att störningar i energibalansen föreligger och har i flera studier kopplats samman med ökad risk för sjukdomar och sänkt mjölkproduktion. I veterinär ambulatorisk verksamhet används olika snabbtester för att enkelt påvisa förhöjda nivåer av ketonkroppar i mjölk, urin och blod.Syftet med denna studie var att utvärdera fyra snabbtesters tillförlitlighet för ketonkroppsdetektion hos mjölkkor, under svenska förhållanden, i jämförelse med en verifierad laboratoriemetod.Från 51 mjölkkor i olika laktationsstadier samlades blod-, mjölk- och urinprov. Förekomsten av ketonkroppar undersöktes med fyra olika snabbtester: Precision Xceed (helblod), PortaBHB milk ketone test (mjölk), Acetontest (mjölk) samt Ketostix (urin).

The report handles the transmission of signals from piezoresistive pressuresensors and thermocouple from a rotating object. This report also evaluates the possibility to collect data in a datalogger that rotates with the object. Telemetrics was previously used for signaltransmission in Finspång, therefore there has been no tests considering preassure measuring. One transmitting method handled in this report is transmission through a slipring connection. One test with a slipring connection was performed for transmitting signals from a piezoresistive preassuresensor.

In the current study, the aim was to investigate whether tail posture and motion can be an indicator of the emotional state of pigs and if the tail posture of the pig is affected by social breeding value (SBV), coping style and/or housing. Emotional state can be defined in two dimensions: valence and arousal. Two batches of 96 finishing pigs were studied in a one generation selection experiment with a 2x2 set up and were housed in a barren or straw bedded pen. In each pen, 6 pigs (3 male, 3 female) were housed. A back-test was done to determine the coping style of the pigs with two categories; high resister and low resister pigs.

Managing credit risk might be the single most important business area for any commercial bank. The assessment of "good" and "bad" corporate clients is a important task for a creditor. A bad debtor is a corporate client with hardships in meeting the continous claims (interest payments) that a creditor requires. One way of evaluating or separating a "bad" client from a "good" client is to assess the propensity for the client to file for bankruptcy. This thesis examines 226 firms in the Swedsh market in the quest of predicting corporate bankruptcy.

The competitive nature of the automotive industry has always implied a necessity to improve product development concerning time-to-market, cost and product quality. As capacity of computer-aided engineering (CAE) tools has evolved, so has the strive for simulation-driven design. Virtual durability testing using full vehicle models is one of many challenges posed in front of vehicle manufacturers when computer simulations are given a key role in product development.This thesis has been initiated as a preliminary step towards implementing dynamic virtual durability testing in the development of buses and coaches at Scania. The objective has been to assess the predictability of a full vehicle coach model and to what level of precision structural loads can be predicted. Previously performed proving ground testing of a Scania Touring coach has been the basis for the modelling and simulations in this thesis.A virtual model of the Scania Touring coach has been created in multi-body simulation software package MSC.Adams.

The following degree project deals with the production of an ICC-profile, this in the form ofproducing ICC-profiles for VTAB Backa. The company previously had their own profile butthey weren?t satisfied, so earlier this year they started using the TU standard profile, but theyalso wanted a complement to this in form of a profile created for solely their printing press.The separation settings used when creating the new profiles were based on information fromTU and their profile. Two basic profiles were created and then edited to obtain a better result.The test printings made with the edited profiles showed that the less adjustments that are made,the better. It was also discovered that the TU standard profile eliminates the highlight toneswhiles the new profiles are somewhat darker.

Syftet med föreliggande studie var att undersöka eventuella skillnader mellan barn med cochleaimplantat (CI) och/eller hörapparat (HA) och normalhörande barn i åldrarna fem till sju år avseende fonologiska och kognitiva förmågor. I studien jämfördes resultat från elva till 44 normalhörande barn med åtta till 25 barn med CI/HA från fyra olika studier. Undersökningsmaterialet utgjordes av kortversionen av Stora fonemtestet, fonologiska representationer, TOWRE samt fem deltest ur testbatteriet SIPS. Testresultaten analyserades kvantitativt och för kortversionen av Stora Fonemtestet även kvalitativt. Resultatet visade att barnen med CI/HA generellt presterade lägre än de normalhörande barnen på test av fonologisk förmåga och fonologiskt arbetsminne, men att de låg i nivå med de normalhörande barnen avseende generellt och visuospatialt arbetsminne.

In the light of new technology health care is now given the opportunity to form a more mobile way of working that would bring about potential gains in terms of efficiency and quality. On the other hand, a more mobile health care also requires a more generous handling of personal information, something that may raise issues in terms of privacy. This study shows that the privacy of the patient requires two things: (i) that the personal information of the patient is handled in a way that generates her an overall positive expected utility and that (ii) the negative expected utility that each risk of an information leakage causes is offset by the expected utility it also makes possible. The first requirement (i) is shown, in comparison with today?s way of working, to be met due to the potential gains in efficiency and quality in combination with no increase in the probability of informational leakage or negative effects of such a leakage. The second requirement (ii) was also considered met since no separate risks of information leakage could be identified that was not offset by the gains it made possible in terms of expected utility..