Bakgrund: Efter införandet av IFRS har det förekommit en del förändringar gentemot tidigare redovisnings regler i Sverige. Från och med 1 januari år 2005 skall alla börsbolag gå över till IFRS 3 Business Combinations. Detta innebär att goodwill inte får skrivas av så som det gjorts tidigare. Nu mer måste det årligen ske ett Impairment test av goodwill för att undersöka om det föreligger ett nedskrivningsbehov.Diskonteringsräntan används vid impairment test av goodwill och är en viktig faktor vid nuvärdesberäkningar av kassaflöden.Problem: Noterade börsbolag utför ett impairment test av goodwill, vilket görs för att undersöka om nedskrivning av goodwill är aktuellt eller inte. Diskonteringsräntan är en viktig faktor vid Impairment test.

This project aims at investigating if the use of UML as a support to small-scale development ofan embedded system is relevant. The investigation is conducted by using UML during the initialphase of the development ofTelfafill, a filling machine by the company ?Telfafill AB?. The aimof the development of Telfafill is to separate the user interface from the control unit. In additionto this main objective, Telfafill AB would like possible changes to, and additions of,functionality of the filling machine to be investigated.Within the boundaries of this project, the development of Telfafill reached a full requirementspecification of the proposed system, and contact was made with potential external developers.No prototype construction had been started when the project ended.

The aim of this essay is to examine the supervisor?s view on the structure and content of the tasks given to students during their vocational training. The investigation could be of help for teachers when devising new vocational training tasks. The study is based upon qualitative interviews with five supervisors, all of whom work at preschools. The supervisors were asked to grade all the vocational training tasks on a scale from one (easy) to five (difficult).

The report aims to describe the austenitic stainless steel Sanicro 25 from a thermomechanical point of view. The thermal and mechanical properties of the material make it suitable for use in coal ? and thermal power plants. By the use of Sanicro 25 it would be possible to bring the efficiency of these plants up while bringing the carbon emissions down.A material model is created from material testing and validated through simulation in the finite element software Abaqus. The model that has been derived describes the material behavior during loading and stress relaxation for the first cycle in a thermomechanical fatigue test well.

The client, Senselogic, had noticed an increased demand for an e-commerce system integrated into its product, SiteVision, something that did not previously exist. Senselogic wanted to integrate a third-party system to manage e-commerce. The problem was that there were very many e-commerce solutions to choose from. In order to select the best system it was necessary to evaluate the e-commerce systems and compare them to each other. To identify the elements that has to be included in an e-commerce system a study of literature was conducted.

The concentration and storage of organic chlorine and chloride were determined in soil, to a depth of 40 cm, in a coniferous forest in the Stubbetorp catchment area in south-east Sweden. Also, the spatial distribution of the two forms of chlorine was determined. Soil samples were collected at 49 of the nodes in a grid with approximately 105 m between the nodes. The analysis of spatial variability suggested that no spatial autocorrelation was present either within the variable organic chlorine or chloride. This means that no sample was more influenced by another nearby sample, as compared to other samples further away.

The purpose of this study is to survey and evaluate if the individual contrast sensitivity and preferences for horizontal and vertical lighting level correspond to the values that standard SS-EN 12464-1 recommends for the workplace- and surrounding light levels.This study examines if lighting should be adapted after the individuals? need or if a general value can be found that will cover every individuals? need for a workplace and surrounding light level. This study also examines if parameters like sex, age and/or glasses/lenses have an effect on the amount of lighting that the test subjects need. Lastly we compared the values concerning the relationship between workplace- and surrounding light levels with standard SS-EN 12464-1?s recommendations.The study is carried out with an experimental design that surveys 220 test subjects who were chosen by a selection of convenience.

I större städer är det vanligare med stress, oro och ångest. Av den anledningen fanns det skäl att tro att individer i storstäder skiljde sig från individer på landsbygden även gällande annan psykisk ohälsa. Studiens syfte var att undersöka om det fanns någon skillnad i ungdomars självrapporterade ätbeteende respektive kroppsuppfattning beroende på urbanisationsgrad, kön och BMI. Deltagarna i undersökningen var 140 gymnasieelever indelade i två grupper, storstad och tätort, utifrån urbanisationsgrad. Undersökningsmaterialet bestod främst av The Eating Attitudes Test (EAT-26), några frågor från Eating Disorder Inventory-2 samt Figure Rating Scale.

The economic situation in the Swedish agricultural industry is currently experiencing a development towards larger units. This progress occurs simultaneously as farmers in cooperation more frequently make investments to decrease risk exposure and to improve the financial result. The purpose with this thesis is to study which advantages and problems a group of farmers experience after a common investment in a small-scale seed production. The aim with this investment is to increase the level of vertical integration in their respective agricultural firms and the results will be analyzed from an economic point of view. At present, the farmers are all seed producers with considerable cultivation areas.

This report is about a thesis that is performed in and for SYSteam Engineering AB in Motala. The thesis work is divided into three parts, study of the market, programming and electronics. The study part consists of examining and comparing different data acquisition systems for testing of different circuit boards, taking into account the modularity, real-time applications, mobility, environmental, interface hardware and software, to be able to define a general module-based data acquisition system in both hardware and software that enables for future developments.The programming part consists of getting started with Visual Studio, which integrates the Measurement Studio for C#. NET. Measurement Studio includes classes and user controls for testing and measuring and offers tools for acquisition, analysis and presentation of real world data.

Title: Nurses´ Experience of Triage Process in the Psychiatric A & E Departmentfor AdultsAuthor: Miljatovic, MilosDepartment: School of Life Sciences, University of SkövdeCourse: Degree of Bachelor of Science in Nursing, Thesis in Nursing Care, 15 ECTSSupervisor: -Examiner: Brovall, MariaPages: 23Keywords: Triage, Nurse, Psychiatric A & E Department for Adults, Triage scaleBackground: In the beginning of 21st century some psychiatric A & E departments inSweden have introduced triage process and psychiatric triage scales. The aim was to meetthe growing numbers of patients with mental health problems attending psychiatric A & Edepartments, in order to shorten waiting and transit times.Aim: The aim of the study was to illustrate nurses´ experiences of triage process in thepsychiatric A & E department.Method: Qualitative empirical study was conducted.Results: Three categories were identified: Triage process creates confidence, Obstacles intriage assessment, Possibilities for improved patient care through triage process; and sixsubcategories: Aid and support in having an assessment tool, Sense of comradeship,Getting possibility to take answer and show the competence, Deficiencies with assessmenttool, Sense of inadequateness due to long waiting times to physician, Sense of ambiguityduring the triage process.Discussion: Safe triage process is needed to achieve quality care in the psychiatric A & Edepartment, thus it is important that nurses have adequate triage scale, and the resultssuggest that it is important for nurses to have an adequate triage scale which makes iteasier for nurses in nursing care..

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.

The price of farmland has risen sharply in the last 20 years. This has led to discussions about what creates the value of farmland. The aim in this study was to try and find what factors are affecting the price on farmland. The area that is studied is the counties around Mälardalen during the period 2005 to 2009.The method chosen to achieve the objective is the hedonic price model. The variables are chosen after a preliminary study where a literature search has been made and a number of interviews with people in the industry.

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.

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.