The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased goodwill method. The full goodwill method is considered to be a superior alternative and is therefore suggested to become the standard from 2007. This paper comprises a quantitative study of the effects on certain key ratios for companies listed on the Stockholm Stock Exchange, arising due to the proposed transition. The period examined is 2004 and 2005.

Computer animated faces have found their way into a wide variety of areas. Starting from entertainment like computer games, through television and films to user interfaces using ?talking heads?. Animated faces are also becoming popular in web applications in form of human-like assistants or newsreaders. This thesis presents a few aspects of dealing with human face animations, namely: editing, playing and transmitting such animations.

33 referendum has taken place in european states regarding the European Union since the fall of the Berlin wall. This thesis aims to initialy identify potential patterns in this group of referenda to launch and test a theory/hypothesis anchored in this pattern.The european states are differing in nature and the standard of living is chosen as the factor that can potentially have affected the outcome of the referenda held. The carrying thought here being that the voters in states with considerably lower standard of living than the european average would have a more positive attitude towards a deepened cooperation among european states.To try this connection between standard of living and how european citizens have placed their votes a main and principal quantitative test is undertaken. It is followed by discussion and arguments about the result of the test.The argumentation goes from being hopefull of the strenght of the hypothesis, to a more ciritical view of its' strength. The thesis is wrapped up in some argumentation about how and why it fails to explain what it was initially intended to do.

Kitron had wishes to be able to test and measure how disturbance affects their vehicle electronic units before they have been verified by SP Technical Research Institute of Sweden in Borås. This work started with the writing of a demand specification together with Kitron for a product PSQS, Power Supply Quality Simulator, which can generate some test pulses according to a standard for electronic units to Volvos vehicles. A design proposal was developed with the help the demand specification and was verified with the help of simulations. All electric schematics was designed with the guide of the design proposal. The pulses realized in the works of this thesis are those which Kitron experienced that they have a need to test in their own premises and which are possible to generate with the means available.

In some herds it has been observed that extremely short teats have become a problem; with a negative influence on the milking performance. The aim of this study was therefore to investigate to what degree the quality of the teats and the milk in cows with short teats is affected as compared with cows with normal teat length and furthermore if the milking performance could be improved by using a liner adapted to short teats. This study was divided in two parts. In the first part, it was examined if there were any differences between short teats and teats with normal length with reference to the milking performance, udder emptying, teat treatment, milk quality, and udder health. 11 pairs of cows were used and in each pair of cows one cow had teats shorter than 40 mm while the other cow had teats longer than 50 mm.

Bakgrund/Motiv: Historiskt sett tillämpades vanligen fast prissättning vid börsintroduktioner vilket innebar att aktierna ofta blev underprissatta och det var lätt för investerare att generera hög avkastning första handelsdagen. Numera används i större utsträckning anbudsförfarande och intervallprissättning där investerare lämnar anbud om pris och antal vilket har minskat underprissättningen. Studien utgår från att en del av marknadens förväntningar inkluderas i priset vid intervallprissättning vilket i sin tur skulle minska aktiens volatilitet efter introduktion.Syfte: Syftet med denna studie är att undersöka om aktiens volatilitet skiljer sig efter att den introducerats beroende på vilken av de två metoderna som använts för att prissätta aktien samt hur val av prissättningsmetod påverkar en aktiens underprissättning och avkastning efter introduktionen.Genomförande: Studien består av kvantitativa historiska data i form av aktiekurser och övrig information från de prospekt som upprättats i samband med bolagens introduktion på börsen. Utöver bearbetning av data och analyser i Excel har ett flertal ekonometriska tester genomförts med hjälp av ickelinjära regressionsanalyser där prissättningsmetod, betavärde, underprissättning och varians testats som beroende variabel mot ett flertal kombinationer av förklarande variabler.Slutsats: Studien visar att bolag som tillämpat fast prissättning uppvisar högre volatilitet efter börsintroduktion och att valet av prissättningsmetod därmed har en viss påverkan på volatiliteten. Vidare kan det konstateras att dessa bolag generellt varit mer underprissatta och genererat högre avkastning det första handelsåret..

The kitchen is one of the most important rooms in our homes. It is a place for social engagements, meetings between people and activity. How the kitchen looks today is a concept sprung from the Swedish kitchen standard of 1952. Eventhou this standard no longer exists it is a model of how kitchens are designed today. The kitchens most often sold today come from one of four major kitchen manufacturers in Sweden.My thesis investiges an alternative kitchen concept.

SyfteSnusandet har ökat de senaste åren, särskilt bland kvinnor och yngre personer och till flera samhällsgrupper. Rökning har under många år genomgått rigorös forskning och därigenom bevisats vara förenat med ohälsa. Däremot är forskning på snusanvändandets hälsoeffekter eftersatt. En fysiologisk effekt som föreslagits av långvarigt snusande är påverkan på balans (posturalt svaj). Uppsatsens huvudsyfte är att undersöka effekten på balans av ett långvarigt (sex veckor) uppehåll från snus i en grupp av dagligsnusare. MetodI studien genomförde dagligbrukare av snus (n=13) tester av posturalt svaj före och efter sex veckors uppehåll från snus.

Calculated and measured energy in residential buildings is going to differ. The reason to this may be due to many factors. In this study there is a study on how these factors affect the energy use in a building. To get an insight in what defines energy, there is first a description of energy supply both worldwide and used in Sweden, followed by a description of the energy balance. In this study energy will be studied in residential buildings only.

 A villas price depends on several important factors. By statistical data, a mathematical multiple regression model was modeled. The model has important explanatory variables such as living space, renovation year and standard points has been taken into consideration, in order to assess their impact on the final price for private homes.By using a statistical program,Minitab 16, the final model was selected with eight explanatory variables. The regression for this model explains up to 67.3 % of the variation on the final price.The results showed percentage wise that the standard points had the greatest impact on the price, there after renovation year and then living space..

The Dairy business is changing a lot because of some scandals in the agricultural area for example the BSE crises in Great Britain. Because of the scandals the food industry and the farm association have created a certifying system; IP-Sigill Swedish standard system. We contacted Skånemejerier as they have been successful in the certifying area. They asked us if we wanted to do a study in the certifying area of dairy farmers. At Skånemejerier they gave us most of the literature in the area about certifying. The result of the study, is that we have taken up the most common remark?s. The most frequent remark is journal over routines in management of dairy cows on daily basis. Another remark of the study is that the frequency of the remarks decreases with greater production..

Immateriella tillgångar har blivit allt viktigare i en globaliserad värld med stora företag som investerar och agerar i olika länder. En viktig immateriell tillgång är varumärken. För att kunna värdera ett varumärkes värde finns det flera finansiella metoder. En ny standard, ISO 10668 Requirements for monetary brand valuation, utgavs av ISO (International Organization for Standardization) 1 september 2010. Syftet med denna standard är att på ett tillförlitligt sätt kunna värdera varumärken under sin uppbyggnad, vid eventuella tvister samt vid ett företagsförvärv.

Property companies? results are affected by unrealized changes in value of properties. Since market values are never completely reliable there is always a risk with revaluation with property´s value. The fair value is determined only when a sale is completed. The paper studies how well the Swedish listed property companies reported under the accounting standard, IAS 40.

There are different types of risk, examples include credit risk, liquidity risk and financial risk. In DeMarzo & Berk (2011, s. 293) is a study presented which is based on the yield of different types of financial assets between 1925 and 2009, the study show that a high risk gave substantially higher reward. With the study as a background, it is interesting to study practical risk management within participants of the financial markets of Sweden. In risk management there are several theories about whether risk can be calculated and analyzed with scientific methods in practice.

This paper is a study and comparison between the two Wireless LAN (WLAN) standards HiperLAN/2 and IEEE 802.11a. WLANs are used instead or together with ordinary LANs to increase mobility in for example an office. HiperLAN/2 is an European standard developed by ETSI and the IEEEs standard is American. A WLAN-card consists roughly of a Medium Access Control (MAC), Physichal layer (PHY) and an antenna. The antenna is the same for the different standards.