Goodwill är ett omtvistat ämne inom redovisning. I dagens samhälle har företag haft friheten att kunna välja vilken regel i anknytning till goodwill de vill använda och det med hänsyn till vilket resultat de eftersträvar. Våren 2004 offentliggjorde International Accounting Standard Board en ny standard, IFRS 3 för redovisning av företagsförvärv. IFRS 3 går ut på att goodwill inte längre är föremål för planenliga avskrivningar utan istället ska företag genomföra ett ?impairment test? som innebär att företagen genomför en ingående analys av goodwillvärdet årsvis.

ABSTRACT Background: Health and ill-health are multifaceted concepts. Previous research has shown that physical activity and the level of cardio respiratory are important parts of leading a healthy lifestyle. Possibly, it?s so important that the Occupational Health Service should focus even more on this.Aim: The aim was to investigate if there was a relationship between the level of cardio respiratory fitness and self-rated health, and between the level of cardio respiratory fitness and physical and mental ill-health.Method: The study was conducted using a quantitative method in the form of a cross sectional study. Data was collected from an Occupational Health Service, containing answers to a questionnaire on work environment and health and test values ??from completed cycle fitness tests.

Tidigare empirisk forskning förevisade samband mellan optimism och hälsa, likaså mellan self-efficacy och hälsa. Föreliggande undersöknings syfte var att utifrån könsskillnader mellan kvinnor och män undersöka hur op­timism och self-efficacy samverkar med deras självskattade hälsotillstånd. Deltagarna var 190 högskolestudenter, varav 113 kvinnor, i Mellansverige. Statis­tisk analys utfördes genom t-test, multipel linjär regressionsanalys och jämförelse mellan korrelationskoefficienter. Mätinstrumenten Life Orientation Test?Revised, General Health Questionnaire och General Self-efficacy Scale, samt ett påstående om fysisk hälsa användes.

Följande studie avser att undersöka relationen mellan engagemang, belöning och välbefinnande på arbetsplatsen. Siegrist (1996) förklarar sambandet genom Effort-Reward Imbalance model (ERI), något som denna studie kombinerar med Dieners (1986) teori om subjektivt välbefinnande. 156 personer deltog i enkätstudien, där 97 var kvinnor. Enkäterna var utformade med påståenden där deltagarna fick skatta sina svar. Datan analyserades genom en multipel regressionsanalys, korrelationer och t-test.

Kravhantering a?r en viktig del av systemutvecklingsprocessen. Genom att samla in, analysera och prioritera krav skapas en tydlig bild av hur ett framtida system ska fungera. De krav som faststa?lls kan anva?ndas fo?r utva?rdering av fo?rslag fra?n leveranto?rer och senare i systemutvecklingsprocessen fo?r utva?rdering av prototyper.

At present day there are several different methods for measuring of paved surfaces.The most common methods today are measuring with a total station, the GlobalNavigation Satellite System (GNSS) and terrestrial laser scanning (TLS). Recently thedevelopment of unmanned aerial vehicles, known as drones, has increasedexponentially and today there are several ways of using drones for measuring surfacesby photographing and laser scanning.This thesis contains a comparison between the methods terrestrial laser scanning(TLS), and unmanned aerial vehicle photogrammetry (UAV). The measurements havebeen applied on two different test surfaces, one of asphalt and one of gravel. Thepurpose of the comparison is to investigate whether the airborne photogrammetry isequivalent accurate in its height levels as the terrestrial laser scanning. For thecomparison to be more extensive, these two methods have not only been comparedin precision but also in the areas of ease of use and economy.The precision was analyzed by comparing the height levels in randomly placed controlpoints on the test surfaces.

SammanfattningBarns utveckling under de sista förskoleåren är nyckeln till en bra skolstart. Visuomotorik är en av de faktorer som krävs för att tillägna sig skolans basfärdigheter. För tidigt födda barn är en grupp som enligt tidigare forskning löper risk för en sämre visuomotorisk utveckling. I den här studien mättes visuomotorik med Bender Gestalt Test med utvärderingssytem utvecklade av främst Elizabeth Koppitz (1963, 1975). I studien jämfördes för tidigt födda barns (n=175) och matchade fullgångna barns (n=125) Bender-resultat vid 5½ års ålder.

Abstract This study is an evaluation of a development project, seeking to work for entrepreneurial learning, starting from John Hattie's findings on the significant factors for visible learning. The study is based on action research a method together with a questionnaire, focused interviews and observation, by the issue of How do students perceive entrepreneurial learning? The results show that the methodology contributes to a more active learning and greater work satisfaction among students. The results also reinforce the thesis of the formative assessment and the importance of reflection for increased metacognition. The work identifies the project's educational shortcomings and strengths, and lays the foundation for further development towards full implementation of entrepreneurial learning in a secondary activity that works to prepare students with special needs for the labor market..

What role does the state play in economic development? This thesis seeks to investigate the relationship between a strong state and economic development. To define the concept of a strong state I focus on the relationship between the scope of state functions and the efficiency of which these functions are implemented. The concept of a strong state is in this thesis defined as the efficiency of the state functions. By using a database constructed by three economists; David Kaufman, Aart Kraay and Massimo Mastruzzi as a measurement of a strong state I test the relationship with economic development empirically.

Preservation of cells and tissues by freezing at temperatures below 70°C has led to new possibilities for the storage of germ cells for fertility preservation. During the freezing process problems might occur, the greatest being ice crystallization which can cause membrane destruction and thus cell death. To minimize this risk, solutions that reduce the freezing point can be added to reduce crystallization and increase survival rates. These solutions are called cryoprotectants. The best method for freezing is still not known.The aim of this study was to analyze the effect of various parameters on the survival rate of human semen frozen with liquid nitrogen.

Sammanfattning: SAAB Communication i Linköping sysslar med konsultverksamhet mot ett flertal nationella och internationella företag inom både den civila och militära sektorn. Fokus ligger på flyget med uppdrag inom telesystem, radiosystem, signaturanpassning, EMC, atmosfärisk påverkan mm. I det sistnämnda ingår även kosmisk strålnings inverkan på elektronik. Den fortsatta miniatyriseringen av elektronik, speciellt minneselektronik leder till ökad känslighet mot den kosmiska partikelstrålningen som ständigt regnar ner på jorden, därför är det extra noga att minnen testas innan de sätts i bruk vid flygburna system. Syftet med detta examensarbete är att konstruera en provplattform som registrerar fel som uppkommer i ett DDR2 SDRAM minne vid påverkan av den ovannämnda strålningen. Detta examensarbete är en vidareutveckling av en provplattform baserad på en FPGA ? lösning.

Företag behöver information om kundpreferenser för att kunna bedriva produktutveckling. Denna studie syftar till att undersöka hur konsumentgruppen svenska studenter upplever känslan av olika textilmaterial samt vilken miljöpåverkan de tror att råvaruframställningen till olika textilmaterial har. Studien utfördes i form av ett taktilt test där 30 försökspersoner jämförde känslan hos 8 olika textilier. Fem av dessa textilier fanns i fyra olika tvättningsgrader. Under testet fick personer-na sortera in proverna i grupper efter liknande egenskaper samt ge dessa grupper en komfort-poäng samt adjektiv som de tyckte beskrev känslan i gruppen.

This paper examines interpellations made in the swedish Riksdag and how they are rhetorically structured to effect and hold government officials accountable in climate policy.?The analysis methodology applied is rhetorical analysis, which aims to identify rhetorical argumentative strategies in the opposition's interpellations between three different periods, 2015-2018, 2019-2022 and 2022-2025. These strategies are ethos, pathos and logos, they are used as glasses in which a rhetorical analysis is conducted on the material. The study reveals that the rhetorical strategies differ between the time periods and that the political rhetoric has become more value loaded over time.? .

Purpose: The aim of this study is to test four different hypotheses from the aspect of the title of this paper. H 1 Consumers trust the pharmacy employees? advice and suggestions for their purchase decisions more than the brand awareness they have received through the companies marketing communication H 2 Consumers are enough affected of a company?s marketing communication to choose their brand even if the pharmacy employees recommend other brands. H 3 Building brand equity through pharmacies can only be successful if the company has built up a trust for their brand among the pharmacy employees. H 4 Without building brand equity the marketing communication strategy for Ferrosan cannot increase their brand value and create loyalty. Methodology: The research method that was chosen is a detective argumentation that starts from theories and explain different parameters regarding the subject I am concentration on. It is a case study where the companies branding strategy towards pharmacies in Sweden is analyzed bys a mix of semi-structured interviews, documentation analysis and a quantitative research . Theoretical framework: The theoretical model that has been prepared gives me the possibility to analyze different parameters regarding branding that are important when building a brand in an new market.

Purpose: The purpose of this study is to seek understanding, describe and analyse how auditors practically reassure and maintain their independence towards clients.Methodology: The study is conducted with a qualitative method with a deductive approach. The study is based on interviews with both experienced and recently graduated auditors.Conclusion: Our empirical results show that there are economical incentives that contradict the requirements to fulfil the auditor?s independence. The conclusion is that the media view is narrow and biased. Furthermore the auditors agree that an acceptable level of comfort is achieved by offering a high value, being a part of a large network of professionals and the ability to set materiality and evaluate risks. .