Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.

Amyotrophic lateral sclerosis is one of the major neurodegenerative diseases, causing an ascending paralysis that usually kills the patient within a few years from disease onset. The motor neurons show aggregates of proteins which in approximately 20 % of cases of the familial form contain mutated SOD1 protein. Trehalose is a disaccharide which has been shown to reduce protein aggregation and increase viability in cell models and alleviate symptoms in animal models of several neurodegenerative diseases associated with protein aggregation. When given orally to the SOD1G93A mouse model of ALS, trehalose failed to slow down the disease progression, which has led to questions about the uptake and distribution of the molecule in this mouse strain. The aim of this study was to investigate whether significant levels of trehalose reach the central nervous system of the SOD1G93A mouse after oral administration. This was performed by a trehalose assay of the brain of trehalose treated animals. A glucose assay was optimised for use in small samples of brain lysate after the digestion of trehalose into glucose by trehalase, and the difference in glucose concentration before and after digestion represented the trehalose level.

This paper deals with the food economy in the Mesolithic ? Neolithic settlement Sjöholmenfrom excavation in 1961 lead by Ingeborg Tillander. This material has been compared withthe material from Ringsjöholm and Ageröd V since these places are situated near each other.The paper has three different parts there we go deeper in to birds, beaver and small vertebrae,fishes and carnivores. Another large part in the paper are taphonomic processes, faunal historyand previous research about Sjöholmen..

This paper describes the work done trying to diminish the noise present in the signal from an IR-detector. The project was aiming towards two different kinds of applications; heat protection and presence detection. The hypothesis was that the signal-noise ratio would decrease if a filter and a proper installation were used for the detector. Some experiments were executed to determine what kind of filter were the most suitable for each application and how these could be installed. After executing the experiments and evaluate the results we recommend to use a specific filter for each application.

Background: Small businesses are key participants in the growth at the Swedish market, partly for the labour opportunities, the technology and economic development. These companies should get resources to grow, both political and economic resources. The medtech companies in an introduction and expansion phase meet with problems concerning the financing of their growth. Key participants whom offer financing are Venture Capitalists.Purpose: The purpose of this study is to examine Venture Capitalists demands on medtech companies in an introduction and expansion phase. A comparison between the demands and how well medtech companies achieve them will be done.

The aim of this study was to investigate whether the Swedish Institute of public health care uses paternalistic information in their alcohol publications. My intention has also been to examine to what extent the paternalistic information is being used. This is determined simply by how frequently paternalistic information is found in the publications. I chose to analyse five publications that contain alcohol related information and had a clear motive. My results show that all five publications use paternalistic methods with the intention to change readers, or people in their surroundings, alcoholic behaviour. Though this is quite a small essay, I have suggested extended research of the subject ? preferably of all 176 alcoholic publications presented by the Institute of public health care..

In this paper, a small business network with around 30 users is analyzed with respect to security, performance and usability. Based on this analysis, two suggestions on how to solve the problems listed are given. The first suggestion focus on keeping a low budget, while the other tries to deal with the problems more thoroughly. One advantage of the first suggestion is, in addition to not straining the company's budget more than nessecary, it does not involve too great changes in the way the network is used and administered. On the other hand, the smaller budget leads to certain compromises, and there is a risk that similar problems occur again if, for example, the company would grow.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Is pricing a way to affect share of fruits and vegetables in a diet?Author: Maria PopovSupervisor: Heléne Bertéus ForslundExaminer: Ingrid LarssonProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 23, 2013Background: Fruits and vegetables (FV) are important for health, including occurrence of diabetes, obesity and cardiovascular diseases. Said diseases cause most cases of illness and death in high-income countries. Only a small part of the population achieves the FV-intake goal, so a higher FV-intake is desirable. Besides general information campaigns there is another method of influencing what people might buy.Objective: To examine whether different pricing is connected to FV-intake or ?purchase.Search strategy: Databases PubMed, Scopus and Summon were searched with ?vegetable consumption", "price/pricing policy" and "food choice? in different combinations.Selection criteria: Studies performed after year 2000 on at least 18 years old persons from North America, Europe or Australia, examining changes in FV-price and -purchase.

Like many small-time companies there is a need to improve the flow of materials at HSP-Gripen AB. The company develops and manufactures hydraulic-powered grapples for the machine- and forest industry. By mapping the material flow in the current production and gathering necessary data, suggestions on how different parts of the production could be controlled is presented in this dissertation. This has been achieved by the study of relevant scientific literature. The suggested ways of controlling the production consist of 2-bin systems, hybrid material flow system as well as a cyclic product-planning.

This thesis has been done at the Unversity of Örebro for Örebro University Hospital (USÖ). In our work we have developed a product for hearing tests to determine hearing thresholds of small children. Our product contains software and a control surface for controlling two separate screens. One of the demands was that our software could handle big file libraries. Reliability and simplicity were essential for the user.In our work we have utilized programming of both microcontrollers and Windows software.

This thesis looks at the difference between the legal protection in law and the legal protection in reality when a small company working with international trade comes in contact with seller's breach of contract. The thesis uses a case taken from a company with over 30 years experience trading with China and looks at the legal protection available along with the different possibilities of dispute resolution available to a company and then looks at the reasons why this legal protection never becomes a reality and the thesis also analyses some possible reasons for this gap between law in the books and law in reality..

BakgrundFrån och med den 1:a januari 2005 ska alla börsnoterade bolag inom EU tillämpa IFRS. I de flesta länder råder valfrihet för onoterade bolag att tillämpa IFRS eller nationella redovisningsstandards. Det har dock visat sig att SMEs främst väljer att tillämpa de nationella reglerna, då IFRS anses för omfattande och kostsamma att tillämpa. Mot denna bakgrund tog IASB initiativet till ett förslag om ett införande av internationella enhetliga redovisningsstandards för små- och medelstora företag.SyfteDenna uppsats avser att undersöka hur redovisningsstandards som idéer sprids, vilka bärarna av idéerna är samt hur idéerna blir starka och uppnår legitimitet. Vidare avses att utreda vilka institutionella faktorer som kan förklara inställningen till införandet av internationella enhetliga redovisningsstandards för SMEs i olika länder.AvgränsningarUppsatsen avgränsas till att omfatta länder som tillhör den anglosaxiska och kontinentaleuropeiska redovisningstraditionen samt ingår i EU eller EEA.MetodSyftet besvaras genom att analysera hur IASB gått tillväga avseende SME-projektet samt genom att tolka de yttranden som inkommit till IASB avseende diskussionsunderlaget ?Preliminary Views on Accounting Standards for Small and Medium-sized Entities?.ResultatRedovisningsidéer sprids genom idébärare samt genom tolkningsprocessen där de även blir starka och vinner legitimitet.

I dagsläget när intresset för miljövänlig energi ökar, ses den småskaliga vattenkraften som ett sätt att minska Sveriges import av energi. I Sverige finns det tusentals nedlagda kvarnar och små vattenkraftstationer som med små medel skulle kunna börja leverera energi. I Björkefall i Olofströms kommun finns en privatägd och övergiven kvarn. Detta arbete undersöker möjligheterna till en småskalig vattenkraftstation i denna åt Olofströms Kraft AB.Småskalig, vattenkraft, elkraft, generator, turbin .

In this study the practical work with the EU Water Framework starts on the island of Gotland. 33 lakes and 32 streams have been characterized and classified regarding to their ecological status. The aim with the characterisation is to create a uniform discription of all waterbodies and a comparable estimation for the future. The aim with the classification is both to study the waterbodies ecological status and to gain knowledge of where the resources should be concentrated so that the ecological status in all waterbodies will be good in 2015.The characterisation has been done according to the EU Water Framework Directive, and the factors that have been applied are the mean depth and area of the lake. The length and size on the catchment area are the factors that have been used on streams.

Bakgrund: Perifer venkateter (PVK) är en allmän och rutinmässig åtgärd inom hälso- och sjukvården för att kunna lindra, bota och behandla genom att tillföra infusioner, läkemedel eller för att hålla en fri venväg. PVK består av ett främmande material som i kontakt med blod kan leda till att komplikationer som tromboflebiter bildas. Vid minsta tecken på rodnad, ömhet, svullnad, tromboflebit eller extravasation ska PVK avlägsnas. Syfte: Studiens syfte var att beskriva de senaste forskningsrönen kring sjuksköterskans omvårdnadsåtgärder för att undvika PVK-relaterade komplikationer. Metod: Studien är en litteraturstudie där resultatet baserats på kvantitativa och kvalitativa artiklar.