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.

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 aims to disclose how an asymmetric planogram structure of the brand with the highest actual variety may come to affect the brand itself and its category as a whole. The authors of the study feel that there is a gap still unfilled amongst previous extensive research examining how differences in either space or price vary between categories, products or brands. An in-store experiment was conducted by collecting quantitative data from daily sales, observations of customers and questionnaires. The results show that an asymmetric structure leads to customers being more attentive towards the brand, and perceives it to be more dominant over its surrounding competitors. Furthermore, results indicate that the customer perceived variety increases and we see tendencies to changes in sales..

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..

The aim of this study is to examine metaphors and what may be perceived as motif-circuits in Stig Dagerman?s play Den dödsdömde (The Man Condemned to Death) and the two short stories ?Den dödsdömde? (The Man Condemned to Death) and ?Mannen från Milesia? (The Man from Milesia). My intention is to discuss a single theme and identity-marks that unites all three works, using Paul Ricoeur?s The Rule of Metaphor (La mêtaphore vive) as well as the ?thematic critique? of Jean-Pierre Richard.What is metaphor for Ricoeur is for Richard themes (theme): an organizing principle, a sort of schedule around which a world is constituted. Hence, I find similarities between the motif-circuits, Ricoeur?s metaphor-theory and Richards?s themes.

Aim and research questionsThe aim of the study was to examine pupils? physical activity on schoolyards in northern Stockholm?s surrounding municipalities, based on the schoolyards? design regarding supply of spaces, material, equipment and gender. The research questions were:1. Was there any association between how well spaces, materials and equipment were represented in the schoolyards and pupils? physical activity during recess? If so, how did the association come to expression?2.

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.

Detta examensarbete är utfört på uppdrag av skogsägarföreningen Norra Skogsägarna (Norra) för att undersöka om innehavet av en uppdaterad skogsbruksplan har något samband med hur stor andel av den produktiva skogsarealen där avverkning och skogsvård årligen sker hos enskilda skogsägare i norra Sverige. Analyserna baserades på enkätsvar, data från skogbruksplaner, uppgifter om utförda avverkningar enligt Norra skogsägarnas verksamhetssystem NOVA, samt offentlig statistik från Skogsstyrelsen och data från Riksskogstaxeringen. Examensarbetet söker besvara sju frågeställningar, tre handlar om den skogliga aktiviteten på privata enskilda fastigheter. och fyra syftar till att analysera Norras skogsbruksplaner med avseende på hur väl de följs och hur virkesförrådet förväntas utvecklas. Data analyserades med hjälp av olika t-test där insamlade data jämfördes med data från Skogsstyrelsens offentliga statistik och data från riksskogstaxeringen. Resultaten visar att skogsägare som investerat i en skogsbruksplan (SBP) utför avverkning/skogsvårdsåtgärder på större andel av sin produktiva areal än de som saknar plan. Den åtgärdade andelen ökar från perioden före till perioden efter att skogsbruksplanen tas emot.

English title: "Motivated system technician wanted" A study of the relationship between two parts in job advertisements". The purpose of this study is to describe the linguistics of job advertisements. The focus is on discursive practice and how the relation between employer and the proposed employee is created through the process of communication in job advertisements. The method concists of two parts: A critical discourse analysis using the three dimensional model for critical discourse analysis by Fairclough and a text analysis inspired by Hellspong & Ledin. 40 job advertisements were examined and the analysis revealed that the majority belongs to the category traditional job advertisement and a minority uses more than one discourse.

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.