Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

In this essay we aimed to find how economic scarcity among children and youth presents itself in school, according to how school staff experience it. We have conducted interviews with student welfare staff to hear their experiences of this subject and how the schools try to help these pupils. We have used interpretative phenomenology as a base for our work. We have also used some of this traditions most important notions along with notions of Erving Goffman and Sara Ahmed during our processing off the material.  With help from these, we report our most interesting results. We have seen that a lack of resources exists among youth today and that everyone not has easy access to things many of us might take for granted.

Syftet var att undersöka om kinesiotejpning kunde påverka aktivitetsförmåga och smärta hos gravida kvinnor med pelvic girdle pain. Studien var en single subjekt experimentell AB-design. Fyra kvinnor inkluderades i pilotstudien för behandling av pelvic girdle pain. Smärtan skattades och mättes med visuell analog skala. Aktivitetsförmågan mättes med Roland &  Morris disability questionnaire.Resultatet visade att gällande aktivitetsförmåga kunde det med 95 % säkerhet ses en förbättring hos tre av kvinnorna.

The purpose of this literature review was from dairy cows? behaviour and welfare point ofview describe how feed bunk and cubicles in a loose house system should be designed. Todaydairy cows in Sweden and in the world have high demands because of a high milk production,stress and higher risk of being afflicted with diseases. Through selection in breeding the bestquality can be performed, but high demands of the environment for the dairy cow is above allalso important for a good welfare and for a good milk production. Feed bunks and cubiclesare just some parts to be designed in the best way for a good animal welfare.

SWITCH- Swedish Intelligibility test for children, is a test thatmeasures intelligibility of children's speech through repetition of singlewords. The test is computer generated and consists of 1000 word listsrandomly selected for each assessment. The purpose of this study was toexamine the equivalence, reliability and validity in the word lists. Word listswere tested on ten children with typical language development (N group)and ten children with speech deviation (T group). The children were audiorecorded when they repeated two lists.

Learning Management Systems (LMSs) hold great potential to support learning activities, for example by providing teachers and students with new and extended spaces for interaction and collaboration. However, this potential appears to be difficult to realize, and despite their perceived learning benefits, the reality is that LMSs are being used primarily for administrative purposes. Meanwhile, external pedagogical tools are successfully put into practice to improve learning outcomes, and the aim of this study is therefore to identify and discuss benefits and disadvantages associated with the LMS as a concept. By interviewing secondary school teachers, we disentangle the idea of integrating administrative and pedagogical aids into a single platform, providing detailed insight into the use of digital tools in secondary education. The study contributes to a deepened understanding of integrated learning environments, and we conclude that there is a conflict between structure and flexibility that needs to be addressed before determining the design of a digital learning space..

The subject of religion in Swedish schools is the single most talked about topic in the curriculum. One explanation could be that it is the oldest subject in Swedish schools and the topic has undergone the biggest change through time. This process of change has been anything but undebated. The subject of religion within schools has met debates through almost its entire history, partly from the state and from the church, but also from the teachers and the students. Debates concerning the existence of Christianity in Swedish schools as well as the Swedish traditions constantly reoccur in today?s government debates and various media but in different versions.

The Scanian woodfences has been determined by two mainly elements: Scania's composition of tree species, with a large element of deciduous forest, and the local building tradition which has more in common with the European continent than the Swedish tradition. By examining responses from ethnological question lists deriving from the first half of the 1900s, combined with literature studies, I have been able to deepen and broaden the knowledge behind the various fencing design. In addition I ?ve constructed maps which could illustrate their historical geographic distribution.I have come to the conclusion that there was three main types of woodfences that was most common until the barbed wire was introduced in the early 1900s and later on replaced the elderly woodfences. Common for the three main types is that the base material was made out of Juniperus communis, this largely because of its durability against rot.

The purpose of this study was to explore the approach of the personal in residential care homes, legal guardians and Refugee secretaries consider as effective in their efforts to care for and guide unaccompanied boys in the Swedish society. With the help of qualitative method and semi-structured interviews, we have taken note of eleven informants? perspective on what approach they believe to be essential in the work of integration process with unaccompanied boys. We used Empowerment and the Swedish Integration Board´s proposal on indicators of integration as a theoretical base. The results show among other things, that our informants believe the keys to integration in Sweden for the unaccompanied youth are the Swedish language, education and a stable social network.

AbstractAn approaching overproduction of cereals and a future uncertain supply of non genetic modified vegetable protein feedstuffs have increased the interest in an expansion of the domestic production of protein feedstuffs in Norway. Besides rapeseed (Brassica campestris), peas (Pisum sativum) may be the most suitable crop for this purpose. Peas are characterized by having a relatively high content of crude protein, ranging between 20-26%, a high content of starch, 42-51%, and a low content of fat. In general, the energy value for peas is higher than for barley but lower than for rapeseed and soybean meal.Pea protein consists of albumins and globulins to 85-100%, which leads to the fact that a large part of the pea protein is soluble and degradable in the rumen. Starch in peas is on the other hand to a large extent resistant to rumen degradation compared to starch from other starch rich feedstuffs.

Multiple sclerosis (MS) is one of our most common neurological diseases. The development of the disease often make the affected persons live with it for a long time. There are two types of the disease, the first is a progressive type and the other is relapsing remitting. Strengthening exercises isn?t commonly used as a treatment method although muscle weakness and fatigue are common symptoms.

Problem: Our opinion is that it is important to consider about usability in system development. In this thesis we will focus on usability in point-of-sale systems. The point-of-sale system we base this thesis on is Extenda Retail. Our case study is performed on Ica Kvantum in Bromölla, which implemented Extenda Retail about two years ago. Purpose: The purpose of this thesis is to figure out what important factors there are to consider, in usability aspects, when developing point-of-sale systems, with focus on the cashier.

All arable land in Sweden need a proper drainage for an effectively agriculture to take place. Of all arable land in Sweden, about 50% is naturally drained and 50% need artificial drainge. More than half of the tile drained area is in need of new drainage or renewed drainage. A good drainage improves farming and crop growth and increases the opportunity to achieve a high and safe harvest level. Future climate change and agriculture size rationalization will increase the need for good drainage. In this paper, two trials with three drainage distances, performed at Lanna experimental station, were analyzed using a mixed linear model.

This report is the product of the course AF101X, a bachelors degree in Samhällsbyggnad atKTH. The task of the course is to design a small house at a given location and also implement adeepening study. The house in this report is located in Kiruna in the north of Sweden, where theclimate is much colder than in the rest of the country.The deepening study of this report is to evaluates how realistic passive housing north of thePolar Circle is based on those facts. The house will to some extent be designed to fit the passivehousing standard.

How does a corporation work during the recruitment phase to entice and motivate younger members to work for their organization?The aim is to examine in which grade corporations and organizations? recruitment needs to adapt to encounter Generation Y on the labour market.The base in our method is abduction and our research is based on a qualitative method. We have fulfilled interviews with corporations such as Scania, Skatteverket, Swedbank and Appelqvist & Ottoson HR AB.Corporations need in a sense change their recruitment and emphasis their resources to sell the whole corporation and its image to the young job applicant. The younger members demand a total impression of the corporation to implement an interest and to get motivated to work there. Together with our respondents we have realized that Generation Y has higher demands on their workplace than earlier generations..