Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.

The environmental requirements and laws on combustion engine emissions are very tough today andthey will become even more stringent in the future. To achieve these requirements there are highdemands on the control systems for these engines. An improved precision in the measurement of anengine's speed and position gives the electronic control system an even better timing when it comes tofuel injection and ignition. This makes the engine more fuel efficient, reducing the emissions. This thesisis part of a collaborative project between Hoerbiger Control Systems and subsidiaries.

This report is a degree project performed at Freudenberg Household Products AB, (FHP). The degree project comprises measurement and analysis of the power net at FHP Basproduction. The content is divided between one theory-part, one document- part with measurements and also conclusions and a list of measures to be taken. During the project the purpose and restriction change from a quality investigation to only concentrate on harmonics and finding the reason why they exist, and also to find a solution to the problem with harmonics. The measurements shows that the power net contains harmonics of different order and intensity.

The purpose of this thesis is to gain insight into educators? views and work with circle time in preschool. To find out, I have referred to the following questions: How is your circle time performed in preschool? What objectives have teachers with the circle time? What impact has your circle time for the children in preschool?I have chosen to carry out qualitative interviews with three preschool teachers. After the interviews, I compared the educators? response to previous research.The survey shows that the circle time is one of the day´s highlights for preschool children.

The purpose of this thesis is to define and theorise willingness-to-support as a possible measurement of corporate reputation. The knowledge production in this thesis is done through reasoning with companies to gain a deeper understanding of the social world and the respondents? view of their reality. Grounded theory is used as an inspiration for conducting the research. A qualitative method is used in the form of semi-structured interviews with six companies in three different business sectors.

This master thesis in economics discusses the time use of today as well as the observed trends in time use over the last 20 years in Sweden. This is done by analysing time-use and consumption data at the microeconomic level, i.e. by explaining individual behaviour given the economic assumption of a rational behaviour. We reach the conclusion that the value of time is an important explanatory variable concerning the rationality in that time is used differently by different individuals and in the changed use of time. Furthermore, other variables such as social norms and the process benefit of a certain activity, i.e.

This study aims to examine the effect the evaluation system used by the Stockholm County Council, has on how the healthcare providers themselves conduct the evaluation regarding their own operations. This is done through a qualitative case study of the evaluation systems of the Stockholm County Council and of four primary healthcare producers concerning one primary healthcare contract. The evaluation systems were analysed using Merchant and Ver der Stede's (2007) framework for different types of control. In order to give a more detailed picture this framework was complemented with different types of performance measurement. The evaluation that the Stockholm County Council conducts was found to have little influence on the providers own evaluation with the exception of the quality indicators that are rewarded with a monetary bonus..

The work was carried out on Termisk Systemteknisk?s office in Linköping. The aim was to create a computer system with infrared camera technology for quality control and temperature monitoring of manufacturing processes in industry. The system should be configurable such that it can be used on several different issues, including those where the real-time analysis of camera images is required.The developed system is based on an existing framework, Panola, to deal with measurement results and images in a database. The framework is built for the system continually check for new data , and the task was to create a foundation upon which to build systems that use the framework, but fully or partially utilize direct calls .

Hanterbara båtar is a new company who builds alumina boats customized for people in wheelchairs. Due to the fact that the company only built two boats yet, the production documentation is not complete. The drawing that does exist is not in an exact standard which makes production planning harder.The purpose of this work has been to make the production of the boat easier and simplify further development and modification. Product development in the form of optimizing details is also one of the main purpose of this work.This is all done by making a 3D-assembly of all the existing drawings. After this is done new drawings will be made and added to the main assembly.

Introduktion: Vid psykiskt påfrestande situationer påverkas kroppen såväl psykologiskt som fysiologiskt. Stress leder till sänkt välbefinnande, ökat mänskligt lidande och försämrad livskvalitet. I dagsläget finns en rad olika behandlingsmetoder för att handskas med stress, oro och ångest. Stop, Breathe & Think (SBT) är en ny behandlingsmetod, som inte studerats tidigare. Syfte: Syftet med studien var att göra en pilotstudie för att undersöka frågeställningen om SBT kan sänka pulsen vid en psykiskt stressframkallande situation.

Together with NCC and Sweco we measured the air-flow on a semi-detached house in Jönköping. When a pressure measurement is made, the house gets exposed to over- and under pressure. This is done in order to examine the houses climate shell. The climate shell of the semi-detached house we tested exceeded the required air thickness in BBR-2002, hence, measures have to be taken.This report also displays the importance of building air thick houses and what consequences a non air-thick house can have for the ones residing the house. A discussion of different measures is on for the addressed problems with the flow-measurement and the alternative construction-solutions.Furthermore we have described in this report of how to account for the performance of the air pressure, what kind of equipment we used and how we came up with the results.

Dogs presenting with vomiting and abdominal pain, are common patients at the small animal clinic, and the reason for these symptoms can have various aetiologies. One common reason for these symptoms is obstruction of the small intestine caused by a foreign body. Obstruction of the small intestine is best diagnosed by using radiography, contrast-study if needed, and ultrasound. To avoid further examinations, diagnosis from plain radiographs is preferable. One of the signs of illness one can detect from these examinations is a dilation of the small intestine proximal of the obstruction, caused by gas or fluid; ileus.

The assignment is issued by Scania Maintence AB seeking a new approach to detect power changes in their industrial processes. The work has taken place at Ångströmslaboratoriet and tests have been performed at Scania AB Södertälje.Today?s society consumes enormous amount of energy. In both economically and environmental view, it is important that the processes are effective, with high power factor. There are many ways to measure power in the industry, what they all have in common is that the installation is advanced, requires time and planning.

The aim of this study was to investigate whether a dietary change, physical activity or a combination of both gave the best result when treating obesity, concerning weight loss and BMI. Excessive weight and obesity are today a big health-issue and it is estimated that 10 % of the men and 12 % of the women in Sweden have a BMI over 30, i.e. are suffering from obesity. The corresponding number for children is 3 %. No one can say for sure what causes obesity but there are many theories.

The thesis mission is to investigate whether the swiveling laser that Vectura (former Vägverket Konsult) has in use to measure the road areas and straddle measuring can be used to detect differences in the reflective road markings function. This is to increase use of the swiveling laser and get rid of the manual measurements performed today.Currently, the measurement of road markings reflective function is performed with both mobile and handheld measuring instruments. The purpose of this thesis is to develop better methods for determination of road markings? reflective function, in order to facilitate the description and suggestions for improvements of the maintenance of road markings reflective function.The questions that the thesis has been to start with are:Can the swiveling laser detect differences in longitudinal and transverse road markings reflective function?The accuracy of measurement has been sweeping the laser over the reference instrument (LTL-2000)Is it necessary with a conversion factor for swiveling laser data against the reference instrument data?To answer the question 2 and 3, there has been a field work in Värnamo where a road stretch with longitudinal road markings and zebra crossing (transverse road markings) has been investigated with a swiveling laser and LTL-2000.The formulas and calculations contained in the thesis are drawn from scientific reports that are produced by VTI in Linköping. The same formula that was used to calculate the optical measurement data was also used for the swiveling laser data.