The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

Relationship between social behaviour, feeding behaviour and performance of boars using single-space feeders A study on the behavioural patterns of growing boars is presented. The study was preformed at Quality Genetics? boar testing station Månseryd in Sweden. The boars were purebred Yorkshire, Hampshire or Landrace, born in nine different nucleus farms. The study is based on two batches of boars, with 63 and 69 boars respectively.

Objective ? To study the requirement of nursing care of the equine patient during eye treatment with a lavage system together with a constant rate infusion pump. Procedures ? Three veterinary nurses at ATG: s Hästsjukhus in Skara were asked nine questions at individual interviews. Inclusion criteria for participation in the interview were that the nurse should have treated equines with and without the infusion pump to the lavage system, but also traditionally with eye drops. Results ? The equine had a higher well-being since it experienced less stress during eye treatment with the infusion pump compared to treatment given by hand through the lavage system. The treatment would be more effective with constant rate infusion and save costs for the owner.

Man spends most part of the day at work and is therefore influenced by it?s ambience. That?s why it?s important that the environment at work is health promoting and can function as a supportive environment. The purpose of this study was to describe job satisfaction among employees and to analyse a possible connection between job satisfaction and employees experiences of SOC.

This project was initiated by a desire to improve our knowledge about animal welfare. It is a part of a series of projects involving the way dogs are kept in today?s society. The aim of this project was to investigate the dog?s behaviour when left alone in a parked car.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

The Swedish household?s savings has increased the last couple of years, according to Statistiska centralbyrån. But the amount of households that trades on the stock market has decreased from the year 2012 to 2013. The diminished interest in stock trading carries a risk by leading to a smaller yield for the private savers, and also effect the business development and the economic growth. High brokerage fees will aggravate the ability to attract venture capital.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Trädgårdens hantverk och design, 21 hp, 2012.

When performing studies that test the reactions of horses in different situations, important information may be available about the horse?s reactivity level. With information from these tests, accidents and dangerous situations may be prevented. When the behaviours from tests are compared with race performance it may be possible to evaluate if some behaviours are more desirable at the race track than others. The aim of this study was to see if behavioural responses correlated with physiological parameters (heart rate, cortisol), the trainer?s opinions and actual race performance.

IntroductionSuccessful training is a key for athletes to make progress in their development. Training must not just involve overload, but also must prevent the combination of excessive overload plus inadequate recovery. Athletes can experience short-term performance decrement without severe psychological or lasting other negative symptoms. Too much hard exercise or too little sleep can cause overtraining, a condition in which the subject can prevent to be away from the sport for several weeks or months. Previous studies have detected that it is important to avoid overtraining.

Cycle time has a direct influence on number of returnable crates needed and therefore a crucial parameter for cost structure and pricing of the user fec in the pool system.For providing the growing market, number of crates has to increase as well as the utilization of existing crates. To accomplish this aim, cycle time for the whole supply chain has to be fully unravelled and understand.The purpose is to map cycle time and stock movements, to see how, where and when crates are being used in the supply chain. The goal is to make a method of cycle time calculation, together with suggestions of improving the pool system and decrease cycle time.The study has been a combination of qualitative and quantitative research and comprises the three biggest wholesalers in Sweden; ICA, Coop and Axfood. Furthermore have 65 grocery shops, connected to the wholesalers, been investigated and mapped.The study has come to a conclusion that cycle time for an average returnable crate is 19 days. The full-size and half-size crates have a bit longer cycle time, 21-22 days, while Dual Height-crates and shallow haif-size crates have 17-18 days.

In fisheries, there is a long tradition to use catch data when evaluating changes in the stock and effects from harvesting. It is a common practice to use Catch Per Unit Effort (CPUE) as an index of population size, and several studies have investigated the properties of CPUE in relation to population abundance, spatial distribution and efficiency of gear. In research, catch rate on trap-transects is used as an index of abundance for wildlife species but CPUE is rarely applied as a tool in harvest management.In 1993, more than 60 000 km2 of the state managed mountain range in Sweden was opened to the public for small game hunting, under the responsibility of the county administrative boards in Jämtland, Västerbotten and Norrbotten. The total area is now divided into 332 hunting units (median=73 km2) and an internet based system is used to administer licences and reporting bag statistic. Each hunter has to register the results within two weeks after the hunt.

In many clinical applications, it is desirable to transmit sensor information wireless. In earlier research, investigation transmit ECG signal using Bluetooth, was performed. However, when Bluetooth has some drawbacks it is of interest to investigate alternative methods, one such method is ZigBee. Bluetooth has higher data rate speed (1Mbps) than ZigBee (250kbps). However, Bluetooth consumes more power.

The aim of this thesis is to examine how teachers use computer based assessment in their work and what user barriers they experience while working with computer based assessments. The result of the thesis is meant to provide an understanding of which factors affect the use of computer based assessments and how a company who provide computer based assessments applications can increase the rate of use amongst teachers.To investigate this, the author examined a company in Sweden who provide a computer based assessment application for both universities and high schools. The study was carried out at two different schools, a university and a high school, both located in Stockholm. In total nine teachers were interviewed. The author also conducted observations at the company whose computer based assessment application was examined.The author?s findings suggest that a lack of functions within the application and lack of costumer support from the company all negatively impacted the teacher?s use of the application.

Man spends most part of the day at work and is therefore influenced by it?s ambience. That?s why it?s important that the environment at work is health promoting and can function as a supportive environment. The purpose of this study was to describe job satisfaction among employees and to analyse a possible connection between job satisfaction and employees experiences of SOC.