With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

The present study aimed to replicate Tversky & Kahneman's' survey of 1981 The Asian Disease Problem. A survey was conducted on the Internet (N = 200). An identical problem was added, yet with The Swine Flu as the disease. This was done to be able to investigate if there are any order effects, and also if it matters whether the mentioned disease is fictional or real. The results show the same results as Tversky & Kahneman already noted; positively and negatively framed problems generate different responses from the participants.

The purpose of this study was to describe experiences in daily social life of parents of children with psychotic illness. Five parents with long-term experience of psychotic illness have been interviewed. The frame of reference in emotion theories of Thomas Scheff and Randall Collins have been used to analyze the results. The study is qualitative and has a phenomenological approach to shed lights of meanings in daily social life. The following meanings was found: Openness with certain reservation shows that honesty is important for the feeling of solidarity, Social expectations in daily life describes the parents´own expectations as well as expectations from others.

The purpose of this bachelor?s thesis is to examine how students at Högskolan i Borås experience the web-scale discovery service Summon, based on the theoretical model of ?The Five Dimensions of Usability?, defined by Whitney Quesenbery. The study aims to answer the following research questions: How do the students execute search assignments in the Summon interface? How intuitive and easy to navigate is the system from a user perspective? What are the students? opinions about Summon, regarding usability?Five students with varying information seeking skills are asked to perform search assignments during controlled observation, followed by semi-structured interviews. Our findings are presented in the context of previous research and show correspondence with the results of related studies.

The use of Power Line Communication, PLC, as a communication solution for Automated Meter Reading, AMR, is popular by utilities in Sweden and other parts of the world due to demands of accurate and fast meter reading. However the use of the electrical grid as a communication medium is complex and sometimes problematic. This report handles some of the issues and problems that are important to understand when using the grid as a communications medium. Focus is mainly on investigating high frequency distortion in the Kristianstad power grid own by C4energi caused by a frequency converter. Measurements on site are done to investigate signal damping in the grid, different configurations for the frequency converter and signal strength of the PLC-system.

The use of Power Line Communication, PLC, as a communication solution for Automated Meter Reading, AMR, is popular by utilities in Sweden and other parts of the world due to demands of accurate and fast meter reading. However the use of the electrical grid as a communication medium is complex and sometimes problematic. This report handles some of the issues and problems that are important to understand when using the grid as a communications medium. Focus is mainly on investigating high frequency distortion in the Kristianstad power grid own by C4energi caused by a frequency converter. Measurements on site are done to investigate signal damping in the grid, different configurations for the frequency converter and signal strength of the PLC-system.

The current state of our web is one where users can create and distribute information freely and without constraining limitations of knowledge. It?s as easy as making a Facebook status update or sending out a Tweet to make contributions to the web and we?re all doing it. Web-Giants like Facebook and Google deinate the web because they have such massive user amounts and therfore they control the information their users see. This is a problem because we?re hidden from the entire information amount that is the web in the 21st century.

Recent research in classrooms has often had its focus on the pupil, the individual, and not on the different groups of students that exist. In a classroom there are normally several different groupings, each one having its own personal attitude towards the current lesson. If there had been more research we would find it easier to understand why pupils sometimes behave the way they do.The purpose of this essay is to analyze how pupils` social relations create groupings. Furthermore I intend to investigate how and why pupils show their belonging to a certain group.The two questions of the essay are:1. How pupils? social relations appear in a classroom?2.

Häcken är ofta ett självklart och naturligt element i en trädgård. Som trädgårds-ingenjör kan det vara svårt att välja en lämplig häck till ett gestaltningsförslag. Det krävs att vi tar hänsyn till flera parametrar, både för att häcken ska trivas men också för att kunden ska bli nöjd. Det kan därför ta mycket tid att leta upp en häck som uppfyller alla krav och önskemål som finns, tid man oftast inte har. Syftet med det här arbetet är att studera lämpliga arter för häckar till villaträdgårdar i det småländska inlandet. Arbetet har gjorts med hjälp av litteraturstudier samt intervjuer med plantskolor.

The thesis focus on how organizations can improve the ability of absorbing coworkers ideas in purpose of gaining long term competitive advantage through innovations. The study was conducted at IKEA AB where a campaign to collect coworkers ideas was a big success given the quantity of ideas collected. This fact allows a comparative analysis of idea management in the shape of campaigns and in comparison, idea management in the everyday line-organization.The analysis show that fundamental factors for innovative environments such as organizational climate, culture and leadership perceives auspiciously by the respondents. However, lack of infrastructure such as systems and processes hinders coworkers ambitions to contribute with ideas.An important issue in idea management is the treatment of incentives for innovation. Results of the study show that the ?soft? incentives ?feedback, encouragement and attention have a higher impact in coworkers willingness to the contribution of ideas than for instance monetary rewards..

AbstractWhen I, at the age of 20, started working in home care service, I had an idea of what it means to age, a view witch I quickly realized was not true at all. The essay begins with a search for the images of aging you come in contact with, when you do not have a deeper interest in the matter.I take a closer look at how aging is described and how the concepts of aging and dignity are often interconnected, and debate about which images of aging that is outdated and where from they originated.I also show that that image is in for a change, much is happening right now, and there are many like me, who want to change and broaden the view of what aging can mean.Finally I describe my sculptures ?Beatrice? and ?Rosmari?, and reflect on how they relate to the image of what old age looks like.As a sculptor, I want to create an alternative to a widespread image of old people as a problem or idealization of the olf lady as a kind, cute and cookiebaking creature, as well as an alternative to the traditional sculpture tradition, that often show men in positions of power, and sweet passive women/girls.I tell of the strong, stubborn, eccentric and absolutely ordinary lady.

AbstractTitle: What TV-glasses do you wear? A study in how party-political people decode the TVshow Scooby Doo (Vilka tv-glasögon har du? En studie i hur partipolitiskt aktiva personer tolkar tv-serien Scooby Doo)Number of pages: 47 (54 including enclosures)Author: Christopher LandstedtTutor: Amelie HössjerCourse: Media and Communication Studies CPeriod: Autumn term 2007University: Division of Media and Communication, Department of Information Science, Uppsala University.Purpose/Aim: The aim of this essay is to make a study in how party-political people, 18-25 years old, both female and male, decode the messages in the TV-show Scooby Doo from 1969. Do they decode the show differently because of their political view, their gender or, and their social background? Is there a pattern in the decoding or is it based on a more individual level?Material/Method: A qualitative method containing a total number of 16 individual interviews with young adults, 18-25 years old, half of them female, the other half male, were used. All of the participants are members of political youth parties/organizations, equally divided in left and right wing parties.

The purpose with this thesis was to examine the cold rolling mill located at Högskolan Dalarna and to stabilize the rolling process, to achieve steady state. Experiments with cold rolling of an aluminium strip have given results for rolling force, friction, reduction, strip tension and strain hardening. Results show that steady state has been found for the experiments with roll force and strain hardening, and not been found for the experiments with friction and reduction. Results show that increased strip tension gives lower roll forces. The roll force equation of Stone shows comparable results with reality for dry contact with reductions up to 30 %, but starts being incomparable with higher reductions.

AbstractSwedish tuition for immigrants (SFI) is a public adult education program in Sweden that was created in order to provide the immigrants with basic skills in Swedish. People with different backgrounds speaking different languages learn together how they should communicate in Swedish, both orally and in writing. For those who teach SFI it is important to know which factors have positive effects on the Swedish language acquisition. One of the questions to be asked is if the learning materials´ genre has any effect on the SFI students´ proficiency, in particular, oral proficiency. Scientists as von Franz, Vygotskiy and Bettelheim argued that fairy tales, as a genre consciously or subconsciously recognizable by all the people, present texts that are easy to acqiure.

Students who do not achieve the different credentials that Elementary schools demand because of their mental disability, have the alternative to go to special school. Special school has a reduced course of studies, which correspond  to the students' different conditions and qualifications. The students who go to special school have done assessments to establish their need of extra help and support in their education. This paper want to show how the schooling of the children can be experienced from a parental point of view. Parents with children with special needs constantly have to make different choices to promote their children's development. In this study the parents of disabled children have been interviewed about their children's participation and intergration in ordinary schools and later in special schools.