Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson       Supervisor: Markku Penttinen            Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method:  This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the Transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.

The aim of this project was to quantify the total sleep time in modern dairy cows during24-hour periods and to investigate whether the total amount of sleep as well as timespent in different sleep stages varies between the dry period, early- and peak lactation.The distribution of sleep time between night and day was also examined. Furthermore,correlations between sleep and lying time, fluctuations in body temperature and heartbeat were included in the aim. Eight dairy cows of the Swedish Red breed were used inthis study, which was carried out between June and September 2010. In order toquantify sleep non-invasive electrophysiological recordings were performed.Simultaneously with collecting sleep data, body position and body temperature werealso recorded. No heart rate data was obtained due to difficulties of maintainingelectrodes for heart beat measurements attached to the skin.

The connection between rune stones and churches is a known phenomenon. Unfortunately, very little is known about the previous function of the church sites, and consequently very little is known about what the connection between rune stones and churches means. The purpose of this study is to examine the rune stones connected to churches in the administrative province of Jönköping, in an effort to ascertain their purpose, symbolism and function. The aim is to find out if the rune stones connected to churches were primarily or secondarily placed on the site where the church was later built, and why some rune stones were built into the churches. Further, the inscriptions and iconography of rune stones have been analysed, and also their relation to their immediate surroundings.

The aim with our study has been to examine how preschool-staffs resonate about the notification requirements according to Chapter 14, section 1, The Social Services Act, when a child fare badly or is suspected to fare badly: first, in relation to the municipality´s policies, but also in relation to the preschool staff´s actions in individual cases. Our study was conducted by qualitative research with semi-structured interviews. Total has two child´s nurses and six preschool-teachers, active within Växjö´s municipality, been interviewed. The result showed that the municipality´s guidelines on the one hand, underpinned by giving a prescribed pattern of behavior for preschool staff on how to act if the suspected that a child to fare badly. On the other hand preschool staff also experienced the guidelines diffuse as there were nothing described of the Transition of how much they should document and observe before a notification could be initiated to the headmaster.

AbstractThe aim of the thesis was to examine some older people's experiences of everyday life and how it is to grow old in Namibia today. Because everyday life is a broad concept, we chose to focus on some specific parts of everyday life. These are chores, family, work/education, elderly past and present and the government/society. Furthermore we chose to look at the similarities and differences between the experiences on the basis of gender, race/ethnic groups and class.We chose to use a qualitative research method and to be inspired by life stories. We used a semi-structured interview guide and interviewed six people between 70 and 89 years.

Adopting a socio-cultural approach to the study of cold war historiography, this master?s degree essay is a comparative study of the two main disciplinary fields of cold war scholarship, diplomatic history and international relations theory (IR). The study applies the theory of scientific development formulated by Thomas Kuhn and the concept of paradigm on the field of cold war research.Diplomatic history and IR shows many similarities in their development, and in the importance different schools has had in scholarly debate. These different schools are analysed as paradigms, a concept that has been more willingly adopted within IR than in diplomatic history. The Transition from what historian John Lewis Gaddis has termed Old Cold War History to New Cold War History is discussed in terms of paradigms and paradigm shift.

The aim of the present study was to investigate the effect of strategy for grouping calves into group pens with automatic milk-feeding systems on the calves' health and growth rate. The usefulness of changes in feeding behavior recorded by the computerized milk-feeder during periods of illness to identify calves with clinical diease was also studied. In the first experiment, 64 calves were moved in and out of group pens in a continuous way, while 46 calves were transferred into group pens until the the pen was considered "full". The calves in the latter groups were then held together until weaning. It was found that calves in the fixed groups grew approximately 100 g / day more compared to the calves in the dynamic groups. Signs of clinical respiratory disease were less frequent in this group, while the incidence of diarrhoea was slightly higher. In the second experiment health parameters, milk consumption and feeding behaviour was recorded daily for 46 calves.

Background: The parent has a natural presence in today?s child health care and hospital treatment. The Transition from home to a care institution has an impact on the parent. Previous research shows that over time the conditions and the parent?s role in child and youth health care have changed extensively.

AbstractThe aim of the thesis was to examine some older people's experiences of everyday life and how it is to grow old in Namibia today. Because everyday life is a broad concept, we chose to focus on some specific parts of everyday life. These are chores, family, work/education, elderly past and present and the government/society. Furthermore we chose to look at the similarities and differences between the experiences on the basis of gender, race/ethnic groups and class.We chose to use a qualitative research method and to be inspired by life stories. We used a semi-structured interview guide and interviewed six people between 70 and 89 years.

Högbytorp is Ragn-Sells? largest waste facility and it is located north of Stockholm. There is an old landfill still in use, but at the end of this year it will be closed. The waste deposited on the landfill can, through decomposition, give rise to a large amount of methane gas, which is an energy rich gas that can be used for heat and electricity production. To receive a relatively large amount of gas, the decomposition requires a high moisture content in the waste.

BAKGRUND: Sverige har de senaste decennierna blivit ett multikulturellt samhälle. En god kommunikation är en viktig aspekt i omvårdnaden. Om patienten och sjuksköterska inte kan kommunicera med varandra, leder det till onödigt lidande för patienten och en påfrestande situation för sjuksköterskan. De kulturella aspekterna kan påverka kommunikationen och vårdmötet med patienter med annan kulturell bakgrund. Tidigare artiklar visar vikten av att sjuksköterskan har kunskap om andra kulturer.

Background to problem: Pensions play a big role in people's lives when life expectancy continues to increase. Companies can choose different ways of reporting their pension plans, and within the defined benefit pension plan poses the actuarial gains and losses that can be reported based on three different methods. Only one method will exist from 2013, how will the companies that use the other two handle the new situation?Purpose: Investigate why different companies have chosen to report its actuarial gains and losses along the corridor approach, directly against income or directly in equity. How will the companies that use the corridor method manage the situation when it will only be allowed to report in other comprehensive income as of 2013 and how will this affect them.Methodology: Data was collected through qualitative questionnaires sent to companies listed on Nasdaq OMX Nordic Stockholm, Large Cap and Mid Cap, and a qualitative interview.

Syftet med detta arbete är att mäta hur långt Ungern äntligen har framgått i demokratins konsolidering. Denna undersökning utgår ifrån liberalistiskt perspektiv och genomförts av en kvalitativ fallstudie av Ungern i teorikonsumerande sammanhang. Under arbetet tillämpats Juan Linz och Alfred Stepans universella teori, deras empiriskt användbara definition av konsoliderad demokrati och deras fem samhälleliga arenor: ett starkt civilsamhälle, ett tjänstgörande politiskt samhälle, en konstitutionsenlig rättstat, en tjänstduglig statsbyråkrati och ett institutionaliserad ekonomiskt samhälle. Forskningen visade att landets Transition från moget posttotalitärt samhälle till demokrati på det hela taget var snabb och effektiv, men under den senaste tiden har den politiska situationen snarare förvärrats, inte bara av massiv utländsk skuld och en obefintlig konsensuspolitik utan också av en ovisshet, både på elit- och massnivå. Regeringen, partierna och befolkningen verkar inte vara eniga om vad det är man strävar efter idag och i framtiden: ett utökat välfärdssamhälle med sociala försäkringar och större individuella rättigheter, ett allt mer liberaliserat konsumtionssamhälle med lägre skatter fast med osäkra framtidsutsikter eller en tillbakagång till ett strikt centrerat socialistiskt system med endast kvasiprivat ägandeskap.

På Samhall AB, i region Luleå avslutades i april 2008 ett försök med en projektanställning på ett halvår, med början i oktober 2007, där en person koncentrerat arbetade med övergångsarbetet. Vid en övergång får arbetstagare på Samhall hjälp att ta sig till en anställning på den övriga arbetsmarknaden. Den person som fick uppdraget hade i normala fall sin anställning på Arbetsförmedlingen. Syftet med detta examensarbete var att göra en utvärdering av vad denna typ av projekttjänst har haft för betydelse för övergångsarbetet på Samhall AB i region Luleå. De frågeställningar som ställdes var: Vilken betydelse har projektanställningen haft för övergångsprocessen under tiden den pågick? Har denna tjänst haft någon faktisk effekt på antalet övergångar? Hur har samarbetet fungerat mellan personalledarna och den projektanställde och har det haft betydelse för utfallet? Finns det problem med övergångsprocessen som den ser ut idag? Finns det önskemål om förändringar i det arbete som pågår av både ledningspersonal och övriga arbetstagare? Vad motiverar arbetstagare som sökt övergång att genomgå processen? Resultaten av denna undersökning visade att inte bara antalet övergångar ökade med det dubbla under denna tid, utan även att personalledarna upplevde denna period som mycket positiv då de fick avlastning med just övergångsarbetet.

Syftet med den här uppsatsen är att undersöka hur Jan Firbas (1992)variant av Pragskolan, också känd som functional sentence perspective(funktionellt satsperspektiv, FSP), kan användas vid en analys avtextbindning. Tanken med att applicera Firbas, som huvudsakligen harsatsen som största analysenhet, på en text, är att därigenom kunna påvisaett formellt samband mellan sats- och textnivå.I kapitel 4 och 5 presenteras Firbas teori genom en praktisk steg-försteg-analys av en text. Syftet med detta är, förutom att presentera Firbas,också att visa hur jag praktiskt gått tillväga vid analysen av de feminledande styckena i August Strindbergs Röda Rummet, som legat tillgrund för resultaten och diskussionen i kapitel 6 respektive 7.Analysmetoden som visas i kapitel 5 på ett kortare textstycke är alltsåsamma metod jag använt mig av i analysen av Röda Rummet. Någracentrala begrepp är distributionsfält, dynamiska semantiska funktioner,kommunikativ dynamism, tema, Transition och rema.I avsnitt 5.4. tar jag även upp ett problem som teorin har med attskilja mellan de dynamiska semantiska funktionerna Setting ochSpecifikation, ett fenomen som av Firbas kallas potentialitet.