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.

Examensarbetet har utförts på Volvo Construction Equipment AB Component Division i Eskilstuna. Företaget tillverkar drilvlinekomponenter till bland annat hjullastare och ramstyrda dumpers. Företaget befinner sig i en expanderande fas med ökande volymer och på vissa håll har taket för bearbetningen nåtts. Kopplingsaxeltillverkningen är en flaskhals i företaget och behöver ses över för att möta de ökande volymerna. Uppgiften har bestått av att utforma en ny layout till bearbetningsgruppen för kopplingsaxlar.

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.

In order to measure the quality of the logs, one can with help of Fast Fourier Transform technique get the signals resonance peaks. With help of these peaks you can see whether the quality of a tree is good or bad. This report contains the work of a where a program has been developed to be able to process a vibration created by an automatic hammer hitting on a log of wood. From the processed signal the program should be able to show both the raw wavesignal and the processed measured data from the resonance peaks. Beyond the raw wavesignal and resonance peaks the program should also be able to control the automatic hammer.

The student project Elba at KTH started in 2011 and is a project where a battery driven prototype car is developed. The vehicle competes in Eco Shell Marathon in Rotterdam, Holland. In this competition the vehicle that travels a certain distance including several starts and stops with the lowest energy consumption wins. To minimize the consumption is therefore very important, which requires knowledge of the vehicles energy losses.A vehicle's energy losses depends on several factors and can be divided into the powertrain efficiency and the driving resistance. The driving resistance can then be divided in to rolling and air resistance, if smaller losses like vibrations are ignored.

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.

In order to measure the quality of the logs, one can with help of Fast Fourier Transform technique get the signals resonance peaks. With help of these peaks you can see whether the quality of a tree is good or bad. This report contains the work of a where a program has been developed to be able to process a vibration created by an automatic hammer hitting on a log of wood. From the processed signal the program should be able to show both the raw wavesignal and the processed measured data from the resonance peaks. Beyond the raw wavesignal and resonance peaks the program should also be able to control the automatic hammer.

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.