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.

Hästen är ett stäppdjur som under en lång tid utvecklat sin flyktinstinkt samt specifika beteendemönster som spänd kroppshållning och fnysningar. Dessa beteendemönster visar sig vid rädsla och har som funktion att varna artfränder för möjlig fara. Utvecklingen av ovanstående beteenden har haft en stor betydelse för artens överlevnad. Att snabbt fly från saker som hastigt dyker upp i synfältet, är hästens främsta sätt att skydda sig mot fara. Flyktinstinkten har haft så stor betydelse för hästens överlevnad att den inte går att träna bort. Hästens flyktinstinkt ligger ofta bakom flertalet av alla hästrelaterade olyckor som sker.

Warning labels can be used to change the attitude and behavior in the general public. The use of warning labels is also increasing and suggestions have been made to expand their use to more general food products. However, the research regarding the effects of warning labels and how other factors may influence them is limited.The purpose of this study was to develop the research on warning labels and the effects the strength of the brand might have on the warning label?s effect on more regular food products. To achieve this goal a 2x2 factorial design was used where over 200 respondents filled in four different forms.

Tree fiber lengths controls properties like strength and smoothness in paper and other wood products. For forest researchers it is of interest to be able to determine the fiber lengths in standing trees. Mo?rling et al. (2003), among others, have developed methods to estimate fiber length distributions in standing trees without damaging them.

There are two species of potato cyst nematode (PCN), the yellow, Globodera rostochiensis, and the white, Globodera pallida. Each of them can appear in different pathotypes. These are separated by testing the nematode ability to multiply on a number of potato cultivars with different resistance properties. The aim of this project was to examine the virulence of Swedish and foreign PCN populations and to compare two test methods. Biotests are today the only available tests used to study virulence.

AbstractAim: The aim of this study was to investigate if treatment with ?dry needling? in myofascial triggerpoints (MTrPs) in the rotatorcuff muscles may affect impingement symptoms such as pain during provocative tests, shoulder mobility, and function. The research questions were: Does the value of pain change on the Visual Analog Pain Scale (VAS) between before and after treatment? Do the positive provocative tests for impingement change between before and after treatment? Does the active shoulder mobility change between before and after treatment? Does the self-rated function change between before and after treatment?Method: The study was a prospective randomized intervention study and 19 persons with impingement symptoms (mean ± standard deviation; 58 ± 18 years, and shoulder pain duration 3.9 ± 1.6 months) were randomized into two groups. The groups were tested before, directly after and 3 weeks after treatment.

Which theological and rhetorical functions may the naming ????????? of the recipients have had in First Peter? This paper provides a theological and rhetorical analysis of the use of ????????? in First Peter. Theological background is provided through intertextual research on its occurences in the Septuagint (Ex 19:6; 23:22 and 2 Macc 2:17). Analysis of the theological and rhetorical functions of ????????? in First Peter builds on rhetorical methods, and predominantly the work of professor Lauri Thurén.

This study aimed to investigate whether there was a correlation between an individual?s selfesteem and search for confirmation on social media. The study also sought to answer whether there were differences in self-esteem and search for confirmation from a gender perspective. In this study social media was defined as Instagram. The choice was founded on the basis that Instagram in the current situation is one of the world's largest social media that allows users to share their everydaylife in pictures, which are commented and ?liked? by other users.

This report describes a new foundation method and compares it with a traditional founding of concrete. This new method is called the Koljern technique and uses cellular glass which is called Foamglas. The Foamglas is compounded to founding elements by lightweight steel beams. Foamglas is an insulation material with high compressive strength, and is rot, insect, vermin and acid proof. The cellular glass is also fire proof and watertight, which makes it a very good construction material.The report contains a study of a number of cases for which the Koljern technique is compared with a foundation of concrete.

This thesis has been carried out in cooperation with a company which develops mobile sensor platforms. The sensors measure different types of data such as temperature, pressure etc.. They will communicate through the internet with a server that stores data in a database. This system will be controlled and monitored through a web page. The project's aim has been to develop this system and to implement a server, a database, a website and a client application that simulates sensor signals.

A Quick Test (AQT) Färg och Form är ett test av snabb automatiserad benämning avsett att detektera kognitiva störningar. Det består av tre delar som var och en utgörs av 40 visuella stimuli som skall benämnas så snabbt som möjligt. Tidigare studier har indikerat att AQT skiljer personer med Alzheimers sjukdom från friska kontroller med högre precision än det ofta använda Mini-Mental-Testet (MMT). I denna studie undersöktes för första gången om AQT-resultat kunde predicera diagnosen hos en konsekutiv serie patienter vid en minnesklinik samt relationen mellan AQT-resultat och biomarkörer (likvorproteiner) för neurodegenerativ sjukdom. 492 svarsblanketter från AQT Färg och Form analyserades och diagnostisk prediktion samt korrelation med nivån av likvorproteiner fastställdes för de 374 första patienterna i serien.

Sweden have 419 000 km road in the country and about half of these roads is forestroads. The forest road net most important mission is to make it possible to deliver wood from the forest to the industries. With a raw material that is spread over a large area the road network is important. Each year has the forest road network been extended with about 1 700 km new roads. To decide if a new road is to be built different forest road cost estimation models has been used.

Modern agriculture equipment are more computer based today, and many equipments use a terminal in the tractor where the driver have the opportunity to make adjustments to the equipment. This is the reason why ISO developed a new standard called ISOBUS. It is a communication standard based on CAN specially adapted for griculture equipments. The purpose of the standard is that it should be ossible to equip a tractor with a standard terminal called Virtual Terminal that can be used to control the equipment. The use of the terminal should be independent of the manufacturer of the tractor as well as of the equipment.The purpose of this report is to ?nd a solution of how to use CC Systems on-board computer, CCP XS, as a Virtual Terminal.

The purpose of this essay has been to explore Alexander the Great from two different perspectives in Greece. The village Proti Serron represents the local area and the national area named Macedonia represents the second perspective. Oral history has been used as a method in addition to literature and trips to museums and archaeological places.As a guideline for the essay and its contents a stereotyped schedule has been created. This schedule is presented below, and it is also possible to read it backwards.The villagers who identify themselves with Alexander the Great from their local area Proti Serron which is a part of the national area named Macedonia.This study proves that the villagers who has been interviewed, identify themselves with the place they live in as well as its history and that they feel that it is their duty to pass this knowledge forward. Alexander the Great is described as intelligent, humble, a man of strength and courage as well as a strategist and sovereign.

Syftet med studien var att under en femveckorsperiod undersöka möjligheterna till att förändra elevers motivation till fysisk aktivitet. Utifrån detta syfte formulerades följande frågeställning:Vad sker med elevers motivation till fysisk aktivitet om den praktiska undervisningen utformas efter self-determination theory?För att utforma den praktiska undervisningen efter self-determination theory valdes Engstöms praktiker som en grund och stöttepelare i planeringen och genomförandet av lektionerna. Vilket gav en underliggande frågeställning till den ovanstående:- Vilka praktiker finns representerade i underökningsgruppen?Studien har genomförts på en högstadieskola i mellersta Sverige, där två klasser i årskurs (åk) 8 valdes ut att delta i studien.