Since January 1 2005 all companies listed on a regulated stock exchange within the EU are required to present their consolidated accounts in conformity with IFRS. Among many other consequences goodwill will no longer be amortized over its useful life but instead annually tested for impairments in accordance with IFRS 3. The aim of this paper is to scrutinize the impairment test of goodwill as outlined in IAS 36 and analyze its implications. We conclude that the impairment test will probably lead to the recognition of internally generated goodwill in the consolidated accounts. We also conclude that the impairment test on highly aggregated levels will probably hasten the pace of this recognition since internally generated goodwill is used to shield acquired goodwill from impairments.

Purpose of the study was to illustrate how emotional competence can be important for leadership and to explore the possibility of improving emotion perception ability after training. Participants in this study were 40 managers, divided into control and experimental group, within public administration. The participants implemented a data-based emotion perception test, which were done twice at every occasion, with intervention consisting of information or education between test- and retest. The result showed a clear improvement after intervention, in which no difference was found between control and experimental group, which has been discussed on the basis of the likelihood of a training effect occurred between test-retest. Conclusions about emotional competence or leadership ability could not be drawn from the results of the emotion perception test.

This bachelor essay is divided into two parts, the first being a construction of a single-familyhouse and the second an in-depth study of five different isolation materials, analysed from anenergy perspective.The first part, the construction of the single-family house, has been created from knowledgeacquired during three years of studying at KTH Royal institute of Technology in Stockholm, inthe program Architecture and the Built Environment. The constructed house is a one-floorhouse of 137m2with façade plaster, situated in Borlänge, Sweden. The house has a wooden framewhich is built on a on sight cast concrete foundation, on the ground. The house?s roof is a gableroof, which has an angle of 24 degrees.

Inom disciplinen kognitiv ho?rselvetenskap tilla?mpas en integrerad ansats da?r taluppfattning beskrivs ur ba?de ett auditivt bottom-up-perspektiv och ett kognitivt top-down-perspektiv. Studien underso?kte hur taluppfattning varierar med, respektive utan top-down-sto?d och vad de kognitiva fo?rma?gorna uppma?rksamhet, minne och inhiberingsfo?rma?ga hade fo?r inverkan. Taluppfattningsfo?rma?ga utva?rderades med hja?lp av ett Speech-In-Noise-test (SIN-test) som bestod av tre deltest da?r enstaviga ord presenterades i en ofo?rdelaktig miljo? besta?ende av ro?ster som talande i mun pa? varandra.

Bakgrunden till examensarbetet är att det existerar ett behov inom Sandvik Materials Technology att komma tillrätta med problemen avseende dålig leveransprecision och antalet reklamationer genom ett förbättringsprogram som kan angripa alla bekymren inom företaget. Företaget har i dagsläget inlett ett internt förbättringsprogram kallat Lyftet Ledtid, med övergripande syfte att sänka ledtiderna i processerna för att minska kapitalbindningen samt uppnå bättre kvalitet. Andra företag har implementerat förbättringsprogrammet Sex Sigma och en undersökning av dess lämplighet för Sandvik Materials Technology bör ske. Arbetet syftar till att undersöka förbättringsprogrammet Sex Sigmas utrymme inom det interna förbättringsprogrammet Lyftet Ledtid. Det bör även ange hur en eventuell implementering kan ske.

Headwater streams are affected by anthropogenic impacts at multiple scales. One aspect of human impact is sediment transport associated to the abundance of stream structures as large woody debris and the composition of the riparian zone from forest to agricultural landscapes. Riparian buffer zones and stream structures like dead wood are considered as generally important structures for protection against an increasing amount of sediment particles in the water. Hence, in this study these structures were quantified in thirty different stream segments on land and in the water. To measure the transport of sediment Whitlock-Vibert boxes were used in three different types of landscapes; forest, transition and fields. The boxes were left in the stream segments for three months, the taken up and dried and weighed. The results showed that the transition-land in Frösvidalsån had the highest sediment transport. The second highest transport of sediment was in Blackstaån at the fields.

AbstractThe main aim of this study was to investigate if four humour styles, affiliative, self-enhancing, aggressive, and self-defeating humour can be related to all five dimensions of the Big Five Factor Model of personality and study if gender has any influence on those relation-ships. A survey questionnaire was distributed among 72 individuals from Kalmar County, in the South-east of Sweden. There were 42 women and 30 men. A humour test questionnaire, Humour Scale Questionnaire (HSQ), with 32 items was used and the Big Five Factor test with 40 items was used for personality test. The results showed that men have a more aggressive humour than women and that the older we get the less affiliative and self-enhancing humour we have.

Highly polluted urban storm water from e.g. highways can contain large amounts of heavy metals that may cause harm if they are discharged into recipients. To remove the heavy metals a possible low-cost method that does not require much maintenance, could be the use of reactive filters with filter materials consisting of industrial residues or other cheap mineral based materials. Dissolved metal ions are removed by reactive filters through the processes of ions binding to active sites on the surface of the filter materials, or by formation of insoluble precipitates.The ability of CaO-treated granulated blast-furnace slag, iron oxide coated sand, olivine and nepheline to remove seven heavy metals (Cr, Cd, Cu, Ni, Zn, Pb and Hg) from urban storm water was studied. Initially batch experiments were performed where the effect of pH, dissolved organic carbon (DOC) and dissolved ions on the adsorption efficiency was studied.

The first of May 2005 changes were made in the Annual Accounts Act. The 2006 Annual Report of companies with more than ten employees or assets over 24 million SEK must include environmental information in the directors' report if it affects the company's development, result or position. A survey made by KPMG 2007 investigating the environmental information of companies listed on Large Cap Segment of the OMX Stockholm exchange showed that only a third of the companies, included in the survey, complied with the new law requirements. I have examined how the environmental information in the directors' report is formulated and why the information is formulated in that fashion. I have examined seven companies listed on the Large Cap Segment of the OMX Stockholm exchange. Four companies from the materials sector and three banks from the financials sector were included in the survey.

ABSTRACTBackground Calprotectin is a protein found in the cytoplasm of neutrophile granulocytes. In the course of inflammatory bowel disease (IBD), calprotectin is released during chronic inflammation in the gut. Activation of neutrophils during the inflammation is followed by activation and secretion of pro-inflammatory molecules such as calprotectin. Calprotectin is stable in stool up to 7 days and can therefore be used as a non-invasive marker for diagnosis, treatment and measurement of the disease activity in patients with IBD. The most common method for analysis of calprotectin concentration is ELISA.

The purpose of our research was to examine whether the acceptance and diffusion of RFID technology among the employees at public libraries in Sweden, follow the classic diffusion of innovation model. RFID or Radio Frequency Identification, is a technology that uses radio frequency and microchip technology to track items, in our case, library books and other library materials. Diffusion is the process by which, in our case, the RFID technology is adopted by the library staff. The purpose of this study was to examine what factors influenced the acceptance and adoption of RFID among the library staff. We used Everett Rogers' Diffusion of innovation theory as our framework.

Mapping a process enables a greater understanding of the work, and is standard to evaluate and improve a process. This thesis is conducted at Test Bed Mechanical Design at Scania in Södertälje. Test Bed Construction is a complex process, characterized by a large amount of creative work, technical challenges and coordination between different people and different organizational functions.The aim of the thesis was to identify the Test Bed Construction Process and to develop a visual model of the workflow that also served as support for the engineers in their daily work. During the mapping process, comparisons were made with previous research in lean product development to identify process improvement.A literature review on process mapping and process visualisation resulted in a method for process mapping. The study showed that research on process visualisation is neither structured nor well defined.

Ericsson AB in Katrineholm is a part of the Section Business Unit Network in the Ericsson Group. The plant's main task is to produce printed circuit boards in small volumes with a high product mix and focus on delivery and cost effectiveness. At the factory they produce printed circuit boards in the Module department.The Module department has for a long time had a high output of non-approved circuit boards in their production. This has led to a growing stock of non-approved circuit boards on the company?s repair department.The purpose of this thesis is to investigate how Ericsson in Katrineholm can increase the outflow of approved articles in their test process in the Module department.

In offshore oil production FMC Subsea systems use a product called cap. The cap´s mainly task is to protect hubface and seal areas on inboard hub against dirt, corrosion and mechanical damage under installation of a subsea system. A new model of a cap has been designed and analysed using finite element method. The model is called KC3-12 and has a new function, emergency release, which is a backup method for the ROV (remote operated vehicle) to release the cap from the hubface when it is placed under water. The cap KC3-12 was found to fulfil the criteria under the test load pressure, according to ASME VIII, div2.

AbstractThe intension with this paper was to describe the understanding students in third grade had about mathematics and how these students, based on their previous mathematics experiences, apprehend the coming national tests in mathematics. After the test period the student was interviewed on how they experienced their participation in the test. The choice of method was the qualitative case study where the data was collected from interviews and observations. In the result that was found, the interviewed students described mathematics as counting. Students preferred easy math work and to solve routine tasks in math books instead of more demanding work.