The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased goodwill method. The full goodwill method is considered to be a superior alternative and is therefore suggested to become the standard from 2007. This paper comprises a quantitative study of the effects on certain key ratios for companies listed on the Stockholm Stock Exchange, arising due to the proposed transition. The period examined is 2004 and 2005.

Most of my 16 students show a negative attitude towards mathematics and have difficulty understanding why they need mathematics to work as cooks. Their lack of knowledge has a negative effect on their work in the kitchen because they cannot master relatively simple mathematical solutions. The purpose of this study is to examine if an integrated working method of the subjects mathematics and cooking can change students? attitude towards mathematics and increase their understanding of the value of it in restaurant work. An integrated working method means to integrate the core subjects with programme specific subjects and that teaching is directed towards the main features of the vocational programme in order to create a holistic view.A theory of action research has been applied in this study, aiming to change something perceived as problematic through combining theory and practice in the cooking subject.

The aim of the study is to elucidate how teachers in middle school work with reading literature aloud and their attitudes to their working methods. The research questions concern how the teachers work before, during and after the reading aloud, and also the advantages the teachers find in their method and the obstacles they discover in the work of reading aloud. A qualitative method was used for the study, applying semi-structured interviews. The selection consists of two teachers who have worked in the profession for 23?24 years (Teachers Andersson and Bergström) and two who have worked as teachers for 3?4 years (Teachers Cederqvist and Davidsson).

The purpose of this essay is to find an answer to whether the methodology used by the Naturskolan conduces to learning and also if the Naturskolan, as a method of its own, leads to an increased interest in natural science for the pupils participating in the classes at the Naturskolan.The method which has been used to reach the results of the study is a quantitative opinion poll. The results reached through the study has been compared to previous research in the subject. Deeper studies were made to examine however the interest of the pupils was influenced by their visit at the Naturskolan.The results of the study show an increase of interest in natural science after visiting the Naturskolan. It also shows that the teachers? interest in natural science and outdoor pedagogy has increased by the visit at the Naturskolan.Through this study we came to the conclusion that the Naturskolan is a good method to learning..

The market for biofuels from the forests have had a positive development and the job initiators for this master´s thesis wanted to examine the profitability of a method for harvesting forest fuel, which was unfamiliar to them. The method was the ?long tree tops-method?, here called the LT-method. The LT-method is characterised by the fact that timber is harvested as the only roundwood assortment while the rest of the stem, which in other cases would become pulpwood, is harvested as forest fuel together with the logging residues. The method is based on the assumption that advantages in handling of the forest fuel assortment such as increased load weights for forest hauling and truck transportation, should compensate for the lower price for pulpwood when sold as forest fuel. The aim of the study was to compare the profitability of the LT-method with the GROT-method (harvest of timber, pulpwood and logging residues) and conventional logging without any harvest of forest fuel, and aslo to try to identify factors affecting the profitability of the different methods.

The objective for this master?s thesis was to test and evaluate two methods for determining the content of tannin in a pinebarkextract. The methods used at Södra for this previously have not been specific enough, only the amount of polyphenolics have been measured. One of these methods is a test based on the Stiasny test and it determines the extracts ability to form a gel with formaldehyde. When this test was carried out it showed that the extract did not contain much tannin.

The purpose of my study is to examine why five primary school teachers chose to start using the method ?Learning reading by writing on computer? in their teaching. How do they perceive that the method works in their classroom and do they perceive that the method affect the children?s literacy?The study consists of a qualitative method in form of interviews with five primary school teachers and also some observations made by me in the classrooms. I will use the findings I made during the interviews and observations and contrast these to relevant literature and research that I have collected.The result of my study shows that all of the interviewed teachers had a self-interest in working with the method ?Learning reading by writing on computers? and that they also worked closely with colleagues.

Most of my 16 students show a negative attitude towards mathematics and have difficulty understanding why they need mathematics to work as cooks. Their lack of knowledge has a negative effect on their work in the kitchen because they cannot master relatively simple mathematical solutions. The purpose of this study is to examine if an integrated working method of the subjects mathematics and cooking can change students? attitude towards mathematics and increase their understanding of the value of it in restaurant work. An integrated working method means to integrate the core subjects with programme specific subjects and that teaching is directed towards the main features of the vocational programme in order to create a holistic view.A theory of action research has been applied in this study, aiming to change something perceived as problematic through combining theory and practice in the cooking subject.

This thesis is written on behalf of Skanska, Väg- och Anläggning Stockholm Mälardalen, vid Nya Karolinska Sjukhuset i Solna, NKS. The report has resulted in recommendations for the method of soil stabilizations of soil nailing, excavation of slope and fiber reinforced shotcrete, which is the most suitable method from a safety and a cost point at the NKS.The aim of this thesis was to investigate whether fiber reinforced shotcrete increases slope stability, with the focus being on the total stability. The main goal was to investigate which method of soil stabilization is the most suitable for the slopes that are analyzed in this report. Through studying literature, the authors have gained an understanding about the theoretical background for the given problem. Through calculations and analyses of the slopes, safety factors have been acquired.

Purpose: The purpose with this paper is to get a deeper understanding for prizes and awards as a marketing tool and phenomena. Further we want companies/organizations that use this should be able to make better decisions concerning marketing towards students. Maybe they will get better results on the basis of our investigations. Method: We used the qualitative method when we did the interview that was also non-standardized. The survey was quantitative, and the case study comprises both qualitative and quantitative method. Conclusion: Companies/organizations that arrange this type of competitions have to look over their marketing of the competition.

In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

This is a qualitative study with four interviews, in four different preschools, in the same municipality. By making it so, it becomes a case study to describe a phenomenon in a municipality which also is the definition for this investigation. The purpose of my study is to examine what it means, in a municipality, to have different types of introduction at preschool. Where I ask the question why preschools choose to have a specific method of introduction and what are the basics and ideas behind the choice of the method? What significance do these different methods have to attachment theory? What do teachers think about the advantages and disadvantages with their choice of method?The versions of introductions are many and may vary; the duration of the introduction may vary from 1-3 days up to 3 weeks.

Modern missiles must meet higher and higher demands. They should be autonomous, have long range and still have a big effect on the target. To maximize effect on target some missiles not only minimize miss distance, but also try to hit with a certain angle; often perpendicular to the surface of the target. In this thesis a method to guide the missile in the terminal phase of its mission where both point of impact as angle of impact are specified. The method consist of two parts.

Vacuum box leak testing is, because of geometrical problems, not always possible andtherefore an alternate test method with dye penetrant is used. DEKRA Industrial has identifieda need for quality assurance of the method and development of a written procedure withguidelines that lead to more uniform ways of testing.A literature study was done to get a general overview of nondestructive testing (NDT) and tosee how the method is used in different applications. European and American standards werestudied. Analytical and numerical solutions, involving flow simulation, were deemed to berather difficult and beyond the scoop of this project. Thus the problems had to be solved byusing experimental methods.

Our purpose with this essay was to explore students? experiences of interdisciplinary working method in thematic form. With a starting point from Lpf-94, the curriculum for the upper secondary school and several theories of learning, we wanted to explore if interdisciplinary working method in practice could create an environment for a meaningful learning situation. The study took place in an upper secondary school class, study preparatory, third grade, who works interdisciplinary in thematic form. Our study was qualitative and we used an open structural questionnaire where the students confidentially were able to describe the working method, explain which subjects that participate in the work, and bring forward good respectively bad factors about the method.