Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.

This paper describes a study examining four different GARCH models AR(1)-GARCH(1,1), AR(1)-EGARCH(1,1), AR(1)-APGARCH(1,1) and AR(1)-GJR-GARCH(1,1), and their ability to predict future volatility and thereby providing more reliable estimates for Value-at-Risk. The study is based on daily observations for the return of the OMX Stockholm 30 Index, during the time period 31st December 1996 to 29th December 2006. The coefficients for these GARCH models have been estimated using a five-year rolling estimation window, with one-year lags, for five different in-sample-periods. These five in-sample-periods, and the coefficients given by them, have been used to generate five out-of-sample predictions for the volatility in each year. Using these volatility predictions, the daily Value-at-Risk has been calculated for confidence intervals of 90 percent, 95 percent, and 99 percent, respectively, during the time period between 1st January 2001 and 29th December 2006.

This essay deals with the individual collecting of four individuals with different backgrounds and lives. The essay investigates what, how and why people collect. It provides a stepping-stone in moving closer to understanding one, in human nature, deeply rooted phenomenon - collecting.The essay is based on a list of questions made by the Nordic Museum in Stockholm. It also includes in-depth examinations of four person?s passion of collecting, in which four individuals were interviewed: a pig collector, a collector of Mickey Mouse items, a multi-collector of objects from other cultures and one collector of items related to the artist Madonna.

Fewer and fewer people from the age of 60 and upward are still in the working life according to a working survey from Central Bureau of Statistics. Only one of twenty can consider retiring after an age of 65. According to another survey that National Insurance Administration put through year 2000, just about 40 % of the working population desires to finish working before an age of 65. This trend towards lower seceding age seems to continue. There are number of factors that seem for lower retirement age and others for a higher retirement age that we prove in our study.

Syftet med den här uppsatsen är att med utgångspunkt i den systemisk-funktionella grammatiken (SFG) undersöka hur bilden av den ideala arbetssökande informatören/kommunikatören ser ut genom att analysera hur denne konstrueras i sex platsannonser hämtade från den ideella, offentliga och privata sektorn. Platsannonsernas innehåll och de kvalifikationer som efterfrågas samt hur modalitet bidrar till att realisera absoluta krav respektive önskemål analyseras. Teoretiskt bygger undersökningen på tanken att sociala identiteter konstrueras i texter. Begreppet den ideala sökande signalerar att det inte enbart är en läsarroll som konstrueras utan en bild som den potentiella sökande bör eftersträva. Undersökningen visar att den ideala sökande informatören/kommunikatören hösten 2013 är en välutbildad, yrkeserfaren generalist samt en driven, självgående, prestigelös person som kan samarbeta och ta egna initiativ.

SammanfattningSyfte och frågeställningar: Syftet med undersökningen var att ta ett första steg mot att skapa ett testbatteri, som objektivt kan mäta fotbollspelares tekniska prestationsförmåga med boll, samt konstruera en rad övningar som innefattar viktiga fotbolls-specifika tekniker och testa dessa övningars reliabilitet genom ?test-retest?. Syftet med studien var också att göra en jämförelse i prestation mellan varje spelares dominanta och icke-dominanta fot, från tillslagsövningar där båda fötterna används.  Metod: Tolv herrjuniorer (16-19 år) och sju damjuniorer (15-17 år) på elitnivå genomförde ett testbatteri bestående av totalt 21 övningar för mätning av de fotbollsspecifika teknikerna nick, mottagning, driva med boll samt tillslag. Åtta av männen (16-19 år) återgenomförde testbatteriet för utvärdering av testbatteriets reliabilitet.

In this master thesis a robot arm belonging to an automatic milking machine from DeLaval is investigated. The robot arm is controlled by a pneumatic cylinder and a valve. The goal of the master thesis is to investigate instability problems and to find out if it is possible to solve them by using gain scheduling. Gain scheduling is a type of controller where the parameters of the controller are changed during operation, for example depending on the working point. First a nonlinear mathematical model of the system was made.

AbstractConsider a ?uid being heated from below. The heating leads to an upward convectiveforce that is counteracted by the viscous forces of the ?uid. If the convectiveforce is large enough in comparison to the viscous forces the ?uid will be put in anunstable state.

The aim of this investigation was to assess if there was a correlation between touch avoidance and hierarchical position, perceived degradation, number of years spent in jail and age amongst men at a correctional institution. In addition, a possible correlation between hierarchical position and the amount of perceived degrading treatment was also explored. In the collection of the data a questionnaire containing 27 open and closed answer alternatives was utilized. A multiple regressional analysis was conducted to find possible correlations between touch avoidance and the other underlying variables. Also an independent t-test explored the possible effects of the control variables: place of birth and girlfriend.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Hästen är ett stäppdjur som under en lång tid utvecklat sin flyktinstinkt samt specifika beteendemönster som spänd kroppshållning och fnysningar. Dessa beteendemönster visar sig vid rädsla och har som funktion att varna artfränder för möjlig fara. Utvecklingen av ovanstående beteenden har haft en stor betydelse för artens överlevnad. Att snabbt fly från saker som hastigt dyker upp i synfältet, är hästens främsta sätt att skydda sig mot fara. Flyktinstinkten har haft så stor betydelse för hästens överlevnad att den inte går att träna bort. Hästens flyktinstinkt ligger ofta bakom flertalet av alla hästrelaterade olyckor som sker.

Studien bygger på Implicit Leadership Theory, tidigare studiers noterade ledaregenskaper samt egenskaper noterade i denna studie värderade från ett medarbetarperspektiv. Implicit Leadership Theory bygger på hur ledarskap konstrueras av medarbetaren. Deltagare var åtta medarbetare varav tre män. Kvalitativa intervjuer utfördes. Syftet konkretiserades utav önskvärda ledaregenskaper, studiens gemensamma egenskaper och egenskaper överrensstämmande med tidigare studier samt teori. De upplevda egenskaperna delades upp i kategorier som beskrev de önskvärda egenskaperna.

There are two species of potato cyst nematode (PCN), the yellow, Globodera rostochiensis, and the white, Globodera pallida. Each of them can appear in different pathotypes. These are separated by testing the nematode ability to multiply on a number of potato cultivars with different resistance properties. The aim of this project was to examine the virulence of Swedish and foreign PCN populations and to compare two test methods. Biotests are today the only available tests used to study virulence.

This study addresses mandatory non-trading periods for Swedish stock market participants which have implemented an open-market share repurchase program during the period 2000 until 2010. By locating the date of publication of interim reports, these mandatory non-trading periods called silent periods are examined. The result indicates that repurchase trading activity occurs despite the statutory prohibition. By studying the price support hypothesis assumptions about long- and short-term effect on share price and performance, this study tries to explain these tendencies. An average decline of share price and performance is shown among companies entering silent periods.

AbstractAim: The aim of this study was to investigate if treatment with ?dry needling? in myofascial triggerpoints (MTrPs) in the rotatorcuff muscles may affect impingement symptoms such as pain during provocative tests, shoulder mobility, and function. The research questions were: Does the value of pain change on the Visual Analog Pain Scale (VAS) between before and after treatment? Do the positive provocative tests for impingement change between before and after treatment? Does the active shoulder mobility change between before and after treatment? Does the self-rated function change between before and after treatment?Method: The study was a prospective randomized intervention study and 19 persons with impingement symptoms (mean ± standard deviation; 58 ± 18 years, and shoulder pain duration 3.9 ± 1.6 months) were randomized into two groups. The groups were tested before, directly after and 3 weeks after treatment.