The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

The aim of this thesis was to analyse BARO WOOD AB:s timber measuring and quality sorting and to evaluate the analyse program Stockholmen. The purpose was to get a better understanding for the quality sorting made at BARO WOOD AB today, analyse differences in center board quality from logs with a good quality and logs with a bad quality, suggest new sorting criterias developed from analyses made with Stockholmen and to evaluate the program Stockholmen. All analyses are based on data gathered in a test sawing made at BARO WOOD AB in June and July 2002. The test sawing was made on four different diameter classes and every diameter class consisted out of A or M-grade logs, with a better quality, and B-grade logs with a lesser quality. The logs where sorted out with BARO WOOD AB:s existing quality criterias.

This study test the short-termism of companies listed on the market OMX Stockholm 30. We will use a deductive point of view where the purpose of this study is to investigate whether corporate short-term returns can be explained by the independent variables related to corporate governance and compensation practices. This is to investigate whether there is an intentional action on raising the short-term return in order to achieve a higher CEO compensation. In the study, theories dealing with corporate governance and agency theory have resulted in two hypotheses. Basic Hypothesis H1 is: if short-termism of Swedish industry due to the company's short-term returns can be explained by the independent variables related to the company's management and compensation. This hypothesis could not be verified through the quantitative study. Alternative Hypothesis H2 is: the compensation of a CEO can be explained by the independent variables related to company performance and size.

The aim of the study was to explore how persons with aphasiaexperience literacy and reading and writing. Seven persons with mild-moderateaphasia were interviewed. The interviews were recorded, transcribed andanalysed using qualitative content analysis. The analysis resulted in three mainthemes; A changed reading, A changed writing and How to adjust andaccommodate to new conditions. The most apparent aspect was that theinformants experienced that literacy had changed, regarding what and how theyread/write.

Platelet aggregation is a major and common problem in blood samples from cats. This greatly affects the accuracy of counting of the platelets. Because of the difficulties in counting feline platelets, results for patients and reliable reference values for cat platelets are currently so inaccurate as to be almost useless in diagnosis of thrombocytopenia. In this study we used an effective method to prevent platelet aggregation. Blood was collected in CTAD test tubes and prostaglandin E1 was added to the blood sample.

Syftet med denna studie var att ta reda på om STAVUX (stavningstest för vuxna) och Kasttranskription är lämpliga test att använda vid dyslexiutredningar av vuxna, då det idag saknas sådana test som är normerade på personer över 18 år. STAVUX är ett stavningstest som framtogs av Nilsson och Pettersson (2009) och som består av 45 ord och 45 nonord av varierande svårighetsgrad. Orden är utvalda för att representera svenskans olika stavningskombinationer och nonorden är konstruerade för att följa svenskans ljudmässiga uppbyggnad. En mellangruppsdesign användes för att ta reda på om STAVUX är ett lämpligt test att använda vid utredning av stavningssvårigheter i samband med dyslexiutredningar. Testet validerades på 23 personer med dyslexi i åldrarna 18-64 år.

Studien avser att studera effekterna av arbetsplatsförlagd fysisk träning 2 x 60 minuter/vecka i 7 veckor hos personer med stillasittande arbete påVO2max, rörlighet, uthållighetsstyrka och kroppssammansättning. Vi använder oss av en kvantitativ metod som består av datainsamling genom tester före och efter träningsperioden för både interventionsgruppen (n=25) och kontrollgruppen (n=11). Resultaten visar på signifikanta skillnader hos interventionsgruppen på variablerna VO2max (p=0), visceralt fett (p=0,001), fettmassa (p=0,001), vikt (p=0.006), Body Mass Index, BMI (p=0,005), uthållighetsstyrka enligt Sörensens isometriska uthållighetstest (SIU) (p=0) och Trunk Curl Static Endurance test (TCST) (p=0,045), rörlighet i halsrygg (p=0,010) och rörlighet i hamstringsmuskulatur via Sit and reach test (p=0).  Inga skillnader ses i blodtryck och, skelettmuskelmassa i armar, bål och ben. Inga signifikanta skillnader ses hos kontrollgruppen oavsett variabel. Slutsatser av studien är att man kan se effekter genom denna typ av intervention på flera olika variabler och förslag till framtida forskning är att försöka utesluta samverkan av andra faktorer för att ge en mer exakt bild av den fysiska träningens effekter på arbetsplatsförlagd träning..

This thesis is based on design theory about how to build an application for the mobile platform, a scientific analysis and an application for grocery shopping and meal planning. The thesis also contains a valuation of the research and of the application. The valuation of the application was done by a usability test and an analysis of the results of the test.The application of the thesis has an easy navigation system, which is time saving and simple to use. Finding recipes with the associated ingredients is a quick fix. The search function can be used for searching freely after recipes as well as for separate ingredients. That makes it possible for the user to create own recipes from available ingredients.

Gross motor skills among Swedish pupils. An overview of functional motor abilities among Swedish children and adolescents.IntroductionPhysical Education (PE) teachers in Sweden have noticed that pupils are getting worse in their ability to manage gross motor skills and in their aerobic practice. The gross motor skills and coordinative skills are the solid ground for sports and other health activities. If not developing their gross motor skill children tends to avoid taking part in games and sports. The benefits of sports and outdoor activities such as social and health benefits can therefore be missed.

Background: The Swedish population is aging [1] and malnutrition is a common problem among elderly people [2]. A method called food registration is used to monitor the patients? nutritional intake, with the purpose of reducing the risk of patients deteriorating in nutritional status during hospitalisation. However, the current method is not satisfactory and many food registration lists are incomplete. [3-6] Thus, patients do not receive a qualitative nutritional care since the assessment of the patients? nutritional status is based on incomplete documentation.Purpose: The purpose of this master thesis is to increase the quality in the nutrition monitoring process in the geriatric units B72 and B74 at Karolinska University Hospital in Huddinge, Sweden.

This essay, called Motivation and reading comprehension, is a study of the correlation between the motivation to read and the reading comprehension of Swedish students in their final year of school before university level, meaning that they are eighteen or nineteen years old, sometimes more.The relation between the identity of the individual and the learning process has been a matter of scientific interest for some time, and this essay works in that tradition by investigating the connection between how pupils regard reading and how well developed their ability to decode text is.The reading comprehension is measured through a test that consists of a text from the Swedish epic by Vilhelm Moberg, Invandrarna, where the reader at certain intervals throughout the text is asked to mark the correct word from a choice of three. This test has been used and evaluated extensively by Per Fröjd, who has found that the results are reliable and useful.To measure the motivation to read I?ve constructed a survey to be answered before taking the reading test. It focuses on three different parts of reading motivation that are noted as the most important ones by Ivar Bråten. These are the feeling of joy and interest for reading, the goal to acquire knowledge of a specific subject, and the expectations that you have on yourself as a reader.Results show a weak or non-existent correlation between the two factors for the whole of the subjects, but once those who have a first language other than Swedish are removed the correlation becomes significant.

Syftet med denna studie var att utveckla och normera ett logopediskt stavningstest för vuxna., då det idag saknas ett sådant test. Det framtagna testet bestod till en början av en orddel som innehöll 80 ord i varierande svårighetsgrad, utvalda för att representera svenskans olika stavningskombinationer. Vidare fanns en del med 80 nonord, konstruerade för att följa svenskans ljudmässiga uppbyggnad. 146 deltagare från 18 ? 94 år deltog i normeringen av testet.

The division of Engineering Materials at Linköping University, department of Management and Engineering, conducted a research project concerning Fatigue life of thermal barrier coatings during 2009. During this project equipment to provoke these fatigue failure by rapidly heating and cooling test subjects in cycles, was ordered.Design and manufacturing of the equipment was handled internally at LIU.The equipment was built using a furnace that is lowered and raised over the table where the test subject is placed. To keep the temperature of the furnace a lid slides in place to close the downward facing opening of the furnace when it is in the raised position. On this door there is nozzle that is used to cooling of the test subject by air.To make sure that the equipment can work independently you need an automation controller that can evaluate if movement can occur without danger of collisions. The control system also needs to monitor that all elements are performed according to plan.This degree project is based on a modular system from OPTO 22 and includes the configuration of a PLC that will be supplied with logic and a user interface.The degree project resulted in a graphic interface in which a user can set desired values for different parameters and get information about current values for them.

The purpose of this study was to gather knowledge about the functioning of the rein tension meter and test it for future studies of match and mismatch between rider and horse. We looked specifically into the possibilities to use a rein-tension meter to determine the quality of cooperation between horse and rider. We examined whether a rider shows a specific tension pattern and also if certain patterns could be recognised for a specific horse. During the study, a manual with pictures and text was written to support the practical use of the meter. The manual describes in a simple way the first steps in the installation and use of the meter.

Syfte och frågeställningarSyftet med denna studie är att beskriva svenska elitseglares fysiska kapacitet mätt med Sveriges Olympiska Kommittés Fysprofil.MetodFjorton svenska seglare på elitnivå, fem kvinnor och nio män, inkluderades i studien för att genomgå Svenska Olympiska Kommitténs Fysprofil, innehållande följande tester; roddergometer, brutalbänk, chins, greppergometer, knäböj med skivstång, bänkdrag, squat jump och counter movement jump med armsving. Testerna utfördes på Bosön (Stockholm). Statistiska analysen utfördes med programmet Statistica för jämförelse inom och mellan testpersonerna och presenteras som medelvärde och standardavvikelse (SD) .ResultatMaximal syreupptagningsförmåga mätt med roddergometer var för kvinnor 2,9L/min (0,1) och män 4,7L/min (0,5). Syreupptagningsförmågan per kilo kroppsvikt och minut för kvinnor 46,7ml (1,7) och för män 58,4ml (3,2). Den uppmätta roddsträckan under fyra minuter var för kvinnor 1040,8m (9,1) och för män 1215,3m (53,7).