Bakgrund och problem: Goodwillpostens behandling i redovisningen är ett ämne som diskuterasflitigt i branschrelaterad litteratur. Problemet är att bolag i olika grad identifierar immateriellatillgångar, en skillnad som får följder för om värdet skrivs av eller nedskrivningsprövas. Dånedskrivning i litteraturen anses medföra högre resultat kan underlåtelse att redovisa immateriellatillgångar användas i syfte att påverka resultatet. Denna resultatpåverkan kan även utnyttjas som ettmedel för att gynna företagsledare i samband med särskilda situationer i företaget.Syfte: Syfte med studien är att se huruvida de studerade bolagens redovisade resultat påverkas avatt företaget har identifierat samtliga immateriella tillgångar som ingår i goodwillposten, vilkaskrivs av över en bestämd nyttjandeperiod, jämfört med nuläget att posten nedskrivningsprövas.Givet att resultaten skiljer sig åt undersöks om indikationer på resultatmanipulering finns i detempiriska materialet.Avgränsningar: Studien omfattar de bolag, inom branschen för konsumenttjänster, som vidstudiens tidpunkt var noterade på någon av listorna Small Cap, Mid Cap eller Large Cap på NasdaqOMX Stockholm. De år som studeras är 2008-2013.Metod: Materialet som studeras är huvudsakligen inhämtat från årsredovisningar tillhörande deföretag som ingår.

Dimensional stability is an important aspect of fuel mechanical design and licensing of new fuel designs for nuclear power plants. Dimensional changes within the reactor can affect the safety margins against overheating of the cladding and the pellets, therefore it is crucial that the dimensional changes are kept to a minimum.The profits per produced kiloWatt hour continue to decrease for the Swedish nuclear power plants. Some reactors are even operated with a calculated loss. To reduce fuel costs and thereby improve the profit some reactors are operated with higher uranium enrichment, so that the assemblies can reach a higher average burnup. This increases the neutron fluence to the pellets, cladding an spacers.

The following study examines how four Swedish fashion companies ? Gina Tricot, NLY Man, Ellosand Tiger of Sweden ? design their content on TikTok. The starting point is that TikTok is not only achannel for marketing, but also shapes how content ?should? look through its platform logic: shortvideos, high pace, trending sounds and clear visual patterns. At the same time fashion brands areexpected to appear authentic, personal and recognisable.

Inom  handelsbranschen  är  konkurrensen  en  av  de  viktigaste  aspekterna  som  butiker  måste förhålla sig till. För att särskilja sig från konkurrenter och uppmärksammas av konsumenter är det viktigt att marknadsföra butiken rätt. En av de aktiviteter som marknadsförare har till sin användning är utformning av skyltfönster. För att budskapet ska uppfattas av konsumenterna, gäller  det  att  exponera  varorna  på  ett  sätt  som  stimulerar  olika  sinnen.  Varorna  ska  även placeras så att de blir synliga för kunden, oavsett från vilket håll den närmar sig butiken.  Skyltfönster  ingår  i  konceptet  visual  merchandising,  som  handlar  om  bildlig  information.

Aim: To investigate if physical exercise in combination with coaching will reduce pain and improve knee function in patients with mild to moderate osteoarthritis in the knee compared to physical exercise alone.Method: The study consisted of 42 patients who were randomized to either an intervention group or a control group. Both groups followed a standardized training program at home, but the intervention group received additional support with regard to the aim of their training, as well as extra coaching during the training period of ten weeks. A Visual Analog Scale (VAS) was used to evaluate the patients? pain. A 10 metre walking test, the Index of Muscle Function (IMF) and the Knee injury and Osteoarthritis Outcome Score (KOOS) were also used to evaluate knee function.

The moisture content in 10 deliveries of tree parts and 10 deliveries of wood residues were measured with different methods to analyze the quality of procedure used at Dåvamyran today. At the same time a survey was made on the measure procedures used at heating plants in Sweden The majority of the heating plants in Sweden use weight and moisture content as base for payment but at some plants only volume. The moisture content is usually estimated by drying wood chips in an oven but few plants a visual estimation is used. At few plants moisture content is estimated spectroscopicily. The techniques using near infra read light and other electromagnetic are still at a test stage. The methods of measurement used today are quit unreliable for the individual deliveries and there is a risk for systematic mistakes.

I meet in my work as art teacher many students of different descent, were they, or their parents, have different school experience than the Swedish. This, in combination with therecent discussion after the Muhammad caricatures about the banning of images in Islamic religion, made me curious to study what art education in a Muslim country looked like. I went to visit the Maramra Egitim Köyü school in Istanbul, Turkey, and especially their art classesfrom grade five to eight, which are the same age of students that I have been working with thelast ten years. This was my first visit to Turkey.The question I ask is: What does the practice of Turkish art education look like, using the Marmara school as an example. Which discourses can I identify in the art teacher practice? What surprised me the most was the frequent visual exposure of the founder of the Turkishstate, Kemal Atatürk.

Inledning: Epikutantester används för utredning av kontaktallergier. Det görs ca 3000 tester varje år i Sverige som överförs till ett kvalitetsregister.  Målet med projektet var att utveckla en webbapplikation och en underliggande databas för hantering och lagring av ett nationellt kvalitetsregister för epikutantester (The Swedish Patch Register). Databasen skall lagras på en central server lokaliserad på Universitetssjukhuset, Örebro.Metoder: Lösningen blev en applikation för webbläsare programmerad i språket C# med hjälp av Microsoft Visual Studio 2008 och ramverket ASP.NET 3.5. MySQL .NET connector tool 6.2.2 möjliggjorde anslutningen mellan ASP.NET och databasen.

Background: Previous studies have shown that intuition occurs in decision making in small enterprises. However, these studies have not illuminated which decision attributes leads to intuitive decision making.Purpose:The purpose with this study is to contribute with an increased understanding of which decision attributes leads managers in small enterprises to use intuition in decision making and why these decisions attributes have an impact on the role of intuition. The follow-ing research question will be answered in our study: Which decision attributes leads to intui-tive decision making in small enterprises, and why?Method: To answer the research question we have conducted semi structural interviews with managers in small enterprises to achieve a deeper understanding of the role of intuition. We have also used a method called Visual Card Sorting as a complement to the semi structural interviews.Result/conclusion: The result of our study indicates that the relevance and the uncertainty of a decision have the greatest significance in the use of intuition in decision making in small enterprises.

Goodwill är ett kontroversiellt begrepp och har varit mycket omdiskuterat inom redovisningslitteraturen. På senare år har andelen redovisad goodwill ökat och blivit en betydande post i företagets balansräkningar. Enligt IFRS 3 ska anskaffad goodwill beräknas som skillnaden mellan köpeskillingen och identifierbara tillgångar och skulder. Eftersom goodwill ofta baseras på ett restvärde och att både IFRS 3 och IAS 36 uppmanar användarna att göra subjektiva bedömningar skapas utrymme för manipulation i redovisningen. Anledningen till det är att redovisningsdata ofta används som underlag för att mäta chefers prestation.

The municipality of Sandviken is in a state of strong growth. This affects the need for more hotel rooms in Sandviken, in a way that it?s profitable to invest in a new hotel. Sandvikens largest company, the steal industry Sandvik AB, grows just like Sandviken, and have great influence on the need of more hotel rooms. Today there are three hotels placed in Sandviken, and these hotels aren?t enough when the pressure of hotel guests is at its top.The purpose with the project was to analyse the criteria?s that are important for localization of a new hotel in the Sandviken, and to clarify what kind of hotel Sandviken is in need of.

In Sweden, selection for leanness in pigs has been going on for almost a century. This sometimes results in gilts and sows being too lean and consequently in a risk for reduced reproduction and health status. The Swedish recommendation includes that gilts should be mated after seven months of age, after one documented oestrus, at 120-140kg live weight and with a backfat thickness of 16-20mm. Five gilt producing herds were visited and records of age, heart girth (for weight estimation), body condition (visual estimation), backfat thickness and exterior were made. The same records were also taken in four gilt buying herds on newly purchased gilts.

Abdulkarim Ismail, Amna & Fellnäs, Ingela (2014). Språkstörning i ett flerspråkigt perspektiv. En fallstudie. Language impairment in a multilingual perspective. A case study.

Dagens film och spelkoncept inom genrerna science fiction och fantasy börjar likna varandra mer och mer och för oss känns inget längre annorlunda. Genom att basera dem på historiska samhällen och kulturer hoppas vi på att bryta normen. Vi hoppas att med detta som grund kunna skapa realistiska och trovärdiga folkslag som skiljer sig från det som funnits tidigare. Detta examensarbete handlar om konceptutveckling av en fiktiv värld och tre fiktiva folkslag. Konceptet skall kunna appliceras på både film och spel men även litteratur eller andra medietekniska områden.

The purpose of this Master Thesis has been to investigate the possibilities for a new type of noise reduction solution that could decrease the negative effects resulting from larger traffic roads. The idea has been to construct a noise barrier with a roof ? like a tunnel placed on a road. The choice of material has been focused on transparent materials in order to lower visual intrusion and barrier effects. This project idea is called the Noise tunnel.After having investigated the current offer of noise solutions, it has been concluded that these solutions rarely provide a sufficient level of noise reduction ? at least not when government regulations of acceptable noise levels are applied.