Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.

As of 1 July 2008 the revised Swedish Code of Corporate Governance applies to all Swedish companies whose shares are traded on a regulated market in Sweden. The purpose of this thesis is to investigate whether the introduction of the revised Code has affected the disclosure practice among Swedish companies. We investigate a sample of 43 small and mid cap companies listed on the OMXS Exchange that has previously not been covered by the regulation. We develop a disclosure index, measuring the disclosure level in annual reports before and after the introduction of the Code. The results from the study show that disclosure level has not increased after the introduction of the Code.

SMTP, the current protocol for sending electronic mail (e-mail) over the Internet, has for many years suffered from several problems and limitations. When it was designed, well over twenty years ago, the requirements for e-mail were very different from those of today. A message was a text message in English, and both user and machine were explicitly named in the address. The protocol was not designed to transfer other types of messages, and no mechanism was included to verify the identity of the sender.In order to solve these shortcomings, a new e-mail protocol needs to be defined. This report specifies a basis for what such a protocol may look like.

The purpose of this paper is to make an analysis of the urban Roman water system. I have chosen to work with the system as a general field, not as a case study of a single town. In my opinion such a study would not give a proper and fair view of the subject. Therefore, this paper will discuss the different parts of the system, each one for itself and name examples wherever possible, to give a wide survey of the reality of the Roman water supply system. The aim is to give the reader a clear picture of different solutions used in the time of the early Roman Empire and a good understanding of the subject..

The aim of this study is to find out whether there is any difference to be found in the attention ability before and after physical activity. The method used in this study was made of an experimental design. The participants were chosen through a cluster sampling and thereafter divided into a control group and an experimental group. A total of 64 pupils from upper secondary school participated in the study, 25 of them in the experimental group and 39 of them in the control group. Since the measure was repeated, both in respect of time and the comparison between the groups, a mixed design was used.

I det här arbetet har algoritmen Simulated Annealing undersökts med avseende på dess möjlig att användas för att minimera av kostnaden för ett singelfrekvensnät för digital tv. Undersökningen är gjord genom att simulera ett antal testfall för att utreda hur olika ingående optimeringsparametrar inverkar på slutresultatet. Alla försök har genomförts i ett egenkonstruerat simuleringsverktyg, gjort i Matlab. En jämförelse av resultaten för två olika sätt att hantera täckningskraven har också gjorts, Simulated Annealing med- respektive utan straff metod. Alla genomförda försök har genererat en betydande kostnadssänkning jämfört med startkonfigurationen.

The aim of this study is to examine whether the two factors SMB and HML in the Fama-French Three Factor Model proxy for default risk. The study is based on companies noted on the Stockholm Stock Exchange between 2003 and 2008. These companies are used to create the factors SMB and HML, as well as a default risk factor we call RMS. In a first set of regressions, we examine the explanatory power of the original Fama-French model on a set of portfolios consisting of Swedish companies of different size and book-to-market ratio. The default risk factor RMS is then added to the original Fama-French model.

Today there are many different Cad-applications on the market for engineers. Because of big building projects it has become more and more important to work with the same application or to have access to a neutral file type to be able to transfer files between different ones.This report studies the single objects and how they react when transferring them between ADT and ArchiCAD via the neutral type IFC. We have also been looking at problems during the transfer between and if there are some connections between these problems. Afterwards we created a neutral object model of a small country house to see if the objects appeared different. The result shows no differences.But looking at the problems that appeared during the transmissions they felt small and no logical.Today it is not possible to save in a neutral type without facing small problems.

Syfte och frågeställningarSyftet med studien var att undersöka effekten av en kortisoninjektion i bäckenligamenten på patienter med långvarig ländryggssmärta.MetodStudien genomfördes utifrån en single-subject experimental design med sex deltagare med långvarig ländryggssmärta. De utfallsmått som användes var smärtskattning (Numerical Rating Scale, NRS), skattad smärtrelaterad aktivitetsbegränsning (Oswestry Disability Index, ODI), skattad rörelserädsla (Tampa scale of kinesiophobia, TSK-SV), rörlighet (Fingertip-to-floor), funktion genom ett dynamiskt balanstest (Star excursion balance test, SEBT), funktionstest (sit-to-stand) och uthållighetsstyrketest (modifierat Biering- Sørensen), samt fysisk aktivitetsnivå mätt med accelerometermätare. Deltagarna genomförde fem testtillfällen innan och fem eller sex testtillfällen efter intervention. Vid sista besöket skattade deltagarna förändring av besvär enligt global index of change. Resultaten analyserades på individnivå genom visuell analys av trender och nivåskillnader i grafer, statistisk analys av graferna genom 2 SD-metoden, i kombination med deltagarnas subjektiva beskrivningar av eventuell förändring.

This study investigates the relationship strategies the group Forest Stewardship Council (FSC) certification holder has with the forest owners. The (FSC) standard enables an organization to manage a group of forest management units under a single certificate, a process referred to as group certification. Some certificate holders want a close relationship with the forest owner before they are offered to become part of their certificate. Other certificate holders have less strict demands on a close relationship with the forest owner before they are offered to become part of their certificate. The study shows that it is in many ways desirable to have a close relationship between forest owner and group certification holder..

Studiens syfte är att genom långtidsobservation (effektiv tid, 21 dagar) mätt med accelerometri, kartlägga och undersöka nivån av fysisk aktivitet och inaktivitet hos vuxna individer, samt undersöka hur den individuella variationen och variationen inom gruppen påverkar hur länge en individ behöver observeras för att korrekt kunna rangordna dem. Totalt deltog 33 vuxna individer, som bar en accelerometer på höger höft under all deras vakna tid i 4 veckor. Av dessa hade 27 individer valid accelerometerdata som sedan användes för vidare analys. Accelerometerinställningarna var satta till att registrera data över en axel med en tidsintervall av 5 sekunders epok. De skärningspunkter för de olika intensitetsnivåern var <100 counts per minute (cpm) för inaktivitet, 2000->6000 cpm för moderat till hög intensitet (MVPA) samt >6000 cpm för hög intensitet. Datan analyserades av deltagarnas ackumulerade tid i de valda intensitetsnivåerna/vecka. Resultatet visar att samtliga individer är tillräckligt fysiskt aktiva i enlighet med nuvarande rekommandationer av fysisk aktivitet för vuxna, baserat på den ackumulerade tiden av MVPA/vecka.

Studiens syfte är att genom långtidsobservation (effektiv tid, 21 dagar) mätt med accelerometri, kartlägga och undersöka nivån av fysisk aktivitet och inaktivitet hos vuxna individer, samt undersöka hur den individuella variationen och variationen inom gruppen påverkar hur länge en individ behöver observeras för att korrekt kunna rangordna dem. Totalt deltog 33 vuxna individer, som bar en accelerometer på höger höft under all deras vakna tid i 4 veckor. Av dessa hade 27 individer valid accelerometerdata som sedan användes för vidare analys. Accelerometerinställningarna var satta till att registrera data över en axel med en tidsintervall av 5 sekunders epok. De skärningspunkter för de olika intensitetsnivåern var <100 counts per minute (cpm) för inaktivitet, 2000->6000 cpm för moderat till hög intensitet (MVPA) samt >6000 cpm för hög intensitet. Datan analyserades av deltagarnas ackumulerade tid i de valda intensitetsnivåerna/vecka. Resultatet visar att samtliga individer är tillräckligt fysiskt aktiva i enlighet med nuvarande rekommandationer av fysisk aktivitet för vuxna, baserat på den ackumulerade tiden av MVPA/vecka.

Today, equine breeding is based on performance and conformation, resulting in a vast variation in fertility among different horses, with noticeable economic losses as a consequence. The horse breeding industry is therefore in need of methods that diagnose the spermatozoa concerning their quality and provide the best sperm for AI. The commonly used selection methods for sperm today are: centrifugation, where extender is added, the sample is centrifuged and then resuspended; swim-up self-migration; adherence separation; and density gradient centrifugation. However, none of these methods are in used routinely in practice before inseminating mares with fresh or cooled semen. The aim of this study was to evaluate a new selection method, Single Layer Centrifugation (SLC), and its effect on sperm viability. The viability was analyzed with regard to membrane integrity and membrane stability of ejaculated spermatozoa.

There are many theories why animals play but none have jet been proven. During observation on Canids, play seems to be important when they learn to control the intensity of the bite and to facilitate the social structure within a group. When dogs play they perform behaviours that otherwise are used during hunting, reproduction and aggression that in another context would be for example hostile. The dog is one of the species that we humans have domesticated and they have been exposed to an intense and concentrated breeding so they can function in different areas, for example herding and hunting. This breeding has resulted in that the pure bred dogs can be very different between the breeds.

This work is meant to contribute to the research of adaptation studies by focusing on a special case: the transformation of a fictional diary into a movie. In order to sustain the form of the literary source the adaptation to movie requires certain strategies. Först of all, the diary genre is characterized by a one-dimensional narration. Second, diaries only supply a few written dialogues, hence this "void" has to be compensated and filled by media specific measures. Third, the investigated diary is a story of individualization and emancipation of a single woman.