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.

This study investigates the individual usage of the Dublin Core metadata format in three Swedish Subject Based Information Gateways, SAFARI, Svenska miljönätet and Svesök. The authors also present the reader with an overview of the metadata concept and explains in particular the Dublin Core Element Set. The approach to the study is investigation of Dublin Core application from the viewpoint of three major issues, user friendliness, interoperability and quality control. The study includes an in-depth comparison of the three different metadata templates, as well as interviews with people in charge of the metadata production at the respective SBIGs and users of the respective SBIGs« templates. The study shows that the three SBIGs are more similar than they are different.

The intention of this essay is to describe the problems with loss of books at three Swedish University libraries. It?s based on interviews with librarians. The library codes of ethics, the library law and the terms of reference of the libraries are central for my understanding. Interview results: Little was being done to stop theft.

ABSTRACTBackground: After general anesthesia the cognitive ability is temporarily impaired. Cognitive recovery is necessary for the patient to be able to assimilate the information that she / he gets postoperatively. It also increases the patient safety. There are few methods to estimate and assess the patient's cognitive recovery before and after anesthesia. The purpose of this study is to test the usefulness of the instrument PQRS and to assess the patients cognitive recovery after anesthesia.

Inom sjukgymnastiken används mätning av muskelstyrka för att utvärdera och planera rehabiliteringsperioder. Isokinetiska dynamometrar och one repetition maximum (1RM) är två vanliga metoder för att mäta muskelstyrka. Efter en skada på främre korsbandet (ACL) sker en muskelatrofi av bland annat mm. quadriceps och hamstringsmuskulaturen och det är därför viktigt att kunna utvärdera dessa muskler. Genesis Single är en ny tränings- och utvärderingsmaskin på vilken inga tidigare studier gjorts.

This Degree Project was about finding the best loudspeaker placement in a heavyweight truck and also the best suited loudspeaker for this task. The project took place in Södertälje, Sweden, on behalf of Scania CV AB. The goal was to create a new listening environment in a truck cabinet.The results were accomplished by the performance of a few different tasks. First a benchmark was made on Scanias top competitors. Second a listening test was made to get an apprehension of what people find lacking in the sound reproduction of the sound system.

Today multi-touch technology is the basis for many new techniques designed to improve interactions with computers and mobile devices. It seems that multi-touch screen interface makes the user handling very natural in the sense that there is no need for a manual in how to interact with the object on the screen. The aim with this paper is to establish a fundamental set of design principles intended specifically for large multi-touch interfaces. To reach this goal we have implemented a couple of sub-goals beforehand: It was essential that we acquired a good understanding of the current state of the multi-touch interface and the different implementations that exist today. To make this possible we constructed a multi-touch display, "Rosie". Knowing how the hardware is produced today will help us understand the limitations and also the possibilities of the design implementations today and in the future. We also needed to devise a sound interaction design process that conveys the modern designers work.

This study is focusing on students at compulsory level and their performance in national exam tests when the students first language is taken into account. Students in Swedish schools with non-Swedish speaking parents commonly follow language classes for limited Swedish proficient students. How does this affect their results when tested in other subjects as physics,biology and chemistry? A general claim is that national tests can provide data for balancedand fair grades. This view is challenged in this paper, through Principal Component Analysisof test results that shows a difference between schools when the schools social position and share of limited Swedish proficient students are measured.

Studien ämnar undersöka om människor med ADHD uppvisar en högre prevalens av otrygg anknytning (enligt testet ASQ) än normalbefolkningen. Metoden som har använts för att mäta detta är en internetbaserad självskattningsenkät; Attachment Style Questionnaire, ASQ, som är ett test som mäter olika kateogier av relationella mönster baserade på anknytningsteori. Testresultatet indikerar en hög förekomst av otrygg anknytning (95 %) i den undersökta gruppen. Med tanke på begränsningar I validiteten främst på grund av endast användningen av enbart ett test för mätning och på grund av att ASQ mäter relationella aspekter i en individ så undersöker studien först och främst resultatet av relationella mönster i gruppen ADHD..

För att en mjölkko ska vara vid god hälsa och producera optimalt är det viktigt att hennes energimetabolism är i god balans. Förhöjda nivåer av ketonkroppar (?-hydroxybutyrat, acetoacetat och aceton) är en indikation på att störningar i energibalansen föreligger och har i flera studier kopplats samman med ökad risk för sjukdomar och sänkt mjölkproduktion. I veterinär ambulatorisk verksamhet används olika snabbtester för att enkelt påvisa förhöjda nivåer av ketonkroppar i mjölk, urin och blod.Syftet med denna studie var att utvärdera fyra snabbtesters tillförlitlighet för ketonkroppsdetektion hos mjölkkor, under svenska förhållanden, i jämförelse med en verifierad laboratoriemetod.Från 51 mjölkkor i olika laktationsstadier samlades blod-, mjölk- och urinprov. Förekomsten av ketonkroppar undersöktes med fyra olika snabbtester: Precision Xceed (helblod), PortaBHB milk ketone test (mjölk), Acetontest (mjölk) samt Ketostix (urin).

The report handles the transmission of signals from piezoresistive pressuresensors and thermocouple from a rotating object. This report also evaluates the possibility to collect data in a datalogger that rotates with the object. Telemetrics was previously used for signaltransmission in Finspång, therefore there has been no tests considering preassure measuring. One transmitting method handled in this report is transmission through a slipring connection. One test with a slipring connection was performed for transmitting signals from a piezoresistive preassuresensor.

In the current study, the aim was to investigate whether tail posture and motion can be an indicator of the emotional state of pigs and if the tail posture of the pig is affected by social breeding value (SBV), coping style and/or housing. Emotional state can be defined in two dimensions: valence and arousal. Two batches of 96 finishing pigs were studied in a one generation selection experiment with a 2x2 set up and were housed in a barren or straw bedded pen. In each pen, 6 pigs (3 male, 3 female) were housed. A back-test was done to determine the coping style of the pigs with two categories; high resister and low resister pigs.

The communicating home concept has been defined byidentifying the dominating communication technologiesto/from and in the homes, the most important customerbehavior and user needs, the dominating products and thedominating actors of the industry.The evaluation of the communicating home industry has beenperformed with a five forces framework analysis and theoriesregarding value migration and value structures of industries. Ithas been concluded that actors of communication technologies,goods and access services will compete fiercely. The barriersof entry will however be high. When it comes to contentservices the situation is completely different. These actors will,to the largest extent, meet lower competition and low barriersof entry.

The aim of this Masters thesis is to examine the use of IT, that is the Internet and other applications of personal computers, among seniors 65+. It also deals with issues of access to IT for seniors in public libraries. The theoretical background of the study consists of Rogers "Diffusion of innovations", Hektors categories of information activities, and the Swedish IT-commissions categories of motives and prerequisites for the use of IT. The research questions focus on factors motivating the use of IT, the extent and the purposes of IT use, the consequences and the barriers that IT-users experience, and views on IT in public libraries and IT courses, respectively. Qualitative interviews were carried out with nine senior IT-users.

The competitive nature of the automotive industry has always implied a necessity to improve product development concerning time-to-market, cost and product quality. As capacity of computer-aided engineering (CAE) tools has evolved, so has the strive for simulation-driven design. Virtual durability testing using full vehicle models is one of many challenges posed in front of vehicle manufacturers when computer simulations are given a key role in product development.This thesis has been initiated as a preliminary step towards implementing dynamic virtual durability testing in the development of buses and coaches at Scania. The objective has been to assess the predictability of a full vehicle coach model and to what level of precision structural loads can be predicted. Previously performed proving ground testing of a Scania Touring coach has been the basis for the modelling and simulations in this thesis.A virtual model of the Scania Touring coach has been created in multi-body simulation software package MSC.Adams.