Goodwill är ett omtvistat ämne inom redovisning. I dagens samhälle har företag haft friheten att kunna välja vilken regel i anknytning till goodwill de vill använda och det med hänsyn till vilket resultat de eftersträvar. Våren 2004 offentliggjorde International Accounting Standard Board en ny standard, IFRS 3 för redovisning av företagsförvärv. IFRS 3 går ut på att goodwill inte längre är föremål för planenliga avskrivningar utan istället ska företag genomföra ett ?impairment test? som innebär att företagen genomför en ingående analys av goodwillvärdet årsvis.

ABSTRACT Background: Health and ill-health are multifaceted concepts. Previous research has shown that physical activity and the level of cardio respiratory are important parts of leading a healthy lifestyle. Possibly, it?s so important that the Occupational Health Service should focus even more on this.Aim: The aim was to investigate if there was a relationship between the level of cardio respiratory fitness and self-rated health, and between the level of cardio respiratory fitness and physical and mental ill-health.Method: The study was conducted using a quantitative method in the form of a cross sectional study. Data was collected from an Occupational Health Service, containing answers to a questionnaire on work environment and health and test values ??from completed cycle fitness tests.

Tidigare empirisk forskning förevisade samband mellan optimism och hälsa, likaså mellan self-efficacy och hälsa. Föreliggande undersöknings syfte var att utifrån könsskillnader mellan kvinnor och män undersöka hur op­timism och self-efficacy samverkar med deras självskattade hälsotillstånd. Deltagarna var 190 högskolestudenter, varav 113 kvinnor, i Mellansverige. Statis­tisk analys utfördes genom t-test, multipel linjär regressionsanalys och jämförelse mellan korrelationskoefficienter. Mätinstrumenten Life Orientation Test?Revised, General Health Questionnaire och General Self-efficacy Scale, samt ett påstående om fysisk hälsa användes.

The thesis demonstrates a low-cost, low-bandwidth and low-resolution Analog-to- Digital Converter(ADC) in 0.35 um CMOS Process. A second-order Sigma-Delta modulator is used as the basis of the A/D Converter. A Semi-Uniform quantizer is used with the modulator to take advantage of input distributions that are dominated by smaller-amplitude signals e.g. Audio, Voice and Image-sensor signals. A Single-bit feedback topology is used with a multi-bit quantizer in the modulator.

Följande studie avser att undersöka relationen mellan engagemang, belöning och välbefinnande på arbetsplatsen. Siegrist (1996) förklarar sambandet genom Effort-Reward Imbalance model (ERI), något som denna studie kombinerar med Dieners (1986) teori om subjektivt välbefinnande. 156 personer deltog i enkätstudien, där 97 var kvinnor. Enkäterna var utformade med påståenden där deltagarna fick skatta sina svar. Datan analyserades genom en multipel regressionsanalys, korrelationer och t-test.

With background in the rapidly growing need to find solutions for sustainable energy production and the increasing interest for wind power, this report was written. With take-off point from the wind power plant Big Glenn, which has been built in the harbour of Gothenburg, a model of the adjacent power grid has been created in Simulink/SimPowerSystems. Parameters for the power grid and its components has been provided by Göteborg Energi Nät, that has also been the supplier of measurement data of produced power, the power need from loads in the vicinity, voltage levels, current values and also the variation of power factor at the wind power plant.The SimPowerSystems model has been used to perform simulations of power flow in the grid. These simulated values have then been compared to the measured values to verify the functionality of the model. Further, the model has been used to perform simulations of a grid fault, which causes a voltage drop.

Abstract ? ?Customer relationships ? A case study on Nyby Torshälla Riding Club?Date: December 20th 2011Level: Bachelor thesis, 15 ECTSInstitution: School of Sustainable development of society and technology, Mälardalen UniversityAuthors: Linn Ericsson, Elenor Flodin, Emma Jakobsson22nd June 1987 24th April 1987 24th May 1989Title: Customer relationships ? A case study about Nyby Torshälla Riding ClubTutor: Daniel TolstoyKeywords: Relationship marketing, customer relationships, customer loyalty.Purpose: The purpose of this thesis is to analyze how Nyby Torshälla Riding Club maintains their customer relationships. This is to get a deeper insight into how small service companies, in a business to consumer market on a local basis, strategically can work with their customer care.Method: The study was qualitative in its nature and was based on an inductive approach. The primary data has been collected through personal interviews and since the respondents were selected strategically, this means that a non-probability sampling was used. The secondary data that has been used for this thesis was based largely on literature, articles and the Nyby Torshälla Riding Club website.Conclusion: This study indicates how small size service companies can benefit from nurturing their customer relationships.

This Masters thesis work describes a comparison between two different methods for estimation of the down channel (base station to mobile subscriber) in Wide-band Code Division Multiple Access (WCDMA). The first estimation method, Optimal Feed-forward Channel Estimation (OFCE), is a conventional method that bases the estimates on data that is known to both sender and receiver, so called pilots. The second method, Decision Directed Channel Estimation (DDCE), is an elaboration of OFCE. It also uses user data for estimation. Simulations show that DDCE, in comparison to OFCE, does not attain an improvement in signal-to-noise-ratio (SNR) for high bit error rates (BER). An improvement is only seen when the BER becomes much lower than what is common in real situations. In conclusion DDCE is complicated, involves many mathematical operations and gives insignificant improvement of SNR when BER takes common values. It is legitimate to question if it is possible to use the method in a real mobile phone system..

Kravhantering a?r en viktig del av systemutvecklingsprocessen. Genom att samla in, analysera och prioritera krav skapas en tydlig bild av hur ett framtida system ska fungera. De krav som faststa?lls kan anva?ndas fo?r utva?rdering av fo?rslag fra?n leveranto?rer och senare i systemutvecklingsprocessen fo?r utva?rdering av prototyper.

At present day there are several different methods for measuring of paved surfaces.The most common methods today are measuring with a total station, the GlobalNavigation Satellite System (GNSS) and terrestrial laser scanning (TLS). Recently thedevelopment of unmanned aerial vehicles, known as drones, has increasedexponentially and today there are several ways of using drones for measuring surfacesby photographing and laser scanning.This thesis contains a comparison between the methods terrestrial laser scanning(TLS), and unmanned aerial vehicle photogrammetry (UAV). The measurements havebeen applied on two different test surfaces, one of asphalt and one of gravel. Thepurpose of the comparison is to investigate whether the airborne photogrammetry isequivalent accurate in its height levels as the terrestrial laser scanning. For thecomparison to be more extensive, these two methods have not only been comparedin precision but also in the areas of ease of use and economy.The precision was analyzed by comparing the height levels in randomly placed controlpoints on the test surfaces.

SammanfattningBarns utveckling under de sista förskoleåren är nyckeln till en bra skolstart. Visuomotorik är en av de faktorer som krävs för att tillägna sig skolans basfärdigheter. För tidigt födda barn är en grupp som enligt tidigare forskning löper risk för en sämre visuomotorisk utveckling. I den här studien mättes visuomotorik med Bender Gestalt Test med utvärderingssytem utvecklade av främst Elizabeth Koppitz (1963, 1975). I studien jämfördes för tidigt födda barns (n=175) och matchade fullgångna barns (n=125) Bender-resultat vid 5½ års ålder.

What role does the state play in economic development? This thesis seeks to investigate the relationship between a strong state and economic development. To define the concept of a strong state I focus on the relationship between the scope of state functions and the efficiency of which these functions are implemented. The concept of a strong state is in this thesis defined as the efficiency of the state functions. By using a database constructed by three economists; David Kaufman, Aart Kraay and Massimo Mastruzzi as a measurement of a strong state I test the relationship with economic development empirically.

Preservation of cells and tissues by freezing at temperatures below 70°C has led to new possibilities for the storage of germ cells for fertility preservation. During the freezing process problems might occur, the greatest being ice crystallization which can cause membrane destruction and thus cell death. To minimize this risk, solutions that reduce the freezing point can be added to reduce crystallization and increase survival rates. These solutions are called cryoprotectants. The best method for freezing is still not known.The aim of this study was to analyze the effect of various parameters on the survival rate of human semen frozen with liquid nitrogen.

Sammanfattning: SAAB Communication i Linköping sysslar med konsultverksamhet mot ett flertal nationella och internationella företag inom både den civila och militära sektorn. Fokus ligger på flyget med uppdrag inom telesystem, radiosystem, signaturanpassning, EMC, atmosfärisk påverkan mm. I det sistnämnda ingår även kosmisk strålnings inverkan på elektronik. Den fortsatta miniatyriseringen av elektronik, speciellt minneselektronik leder till ökad känslighet mot den kosmiska partikelstrålningen som ständigt regnar ner på jorden, därför är det extra noga att minnen testas innan de sätts i bruk vid flygburna system. Syftet med detta examensarbete är att konstruera en provplattform som registrerar fel som uppkommer i ett DDR2 SDRAM minne vid påverkan av den ovannämnda strålningen. Detta examensarbete är en vidareutveckling av en provplattform baserad på en FPGA ? lösning.

Företag behöver information om kundpreferenser för att kunna bedriva produktutveckling. Denna studie syftar till att undersöka hur konsumentgruppen svenska studenter upplever känslan av olika textilmaterial samt vilken miljöpåverkan de tror att råvaruframställningen till olika textilmaterial har. Studien utfördes i form av ett taktilt test där 30 försökspersoner jämförde känslan hos 8 olika textilier. Fem av dessa textilier fanns i fyra olika tvättningsgrader. Under testet fick personer-na sortera in proverna i grupper efter liknande egenskaper samt ge dessa grupper en komfort-poäng samt adjektiv som de tyckte beskrev känslan i gruppen.