With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

This work is about presenting the weave in a new and different context, by bringing textile and glass together. The work is characterized by material and shape experiments with silver and copper weave and hand blown glass. From experiments and sketches, the work has resulted in four sculptures, symbolizing four selected stages in a lifecycle; the birth, the development, the maturity and the death. One important part of the work has been to combine different materials and techniques.Studies of literature, sketching, handweaving and integration of silver and copper weave in the glass have been important methods in the working process. Inspired by the flower, the human being and the universe, a story about the life cycle has taken shape.The paper describes the working process with choices and analyses.

This essay describes coordination of the work environment on construction sites where many entrepreneurs share workplace. As employer, the entrepreneur has main responsibility for the workers safety on the construction site, the project supervisor is responsible for the work environment, and to coordinate the work environment a coordinator of the construction work environment is appointed. The purpose of this essay is to describe how the work environment is ensured on a shared workplace. In order to answer the essays questions I?ve used a juridical method to interpret the law.

We were interested in catalogers as human beings and in their reaction to a changed working situation. In the light of the changes which have been made at the libraries during the nineties, we investigated why the very group catalogers reacted with an intense and engaged open debate at the same time as librarians with special competence didn t seem to react in this way. The open debate about the catalogers changed working conditions was held in Sweden, above all at BIBLIST, which is a forum for library-connected questions. This forum uses an email list made particularly for librarians. The situation of the librarians was, to a small extent, also discussed in publications made for the library line of business.

During the last years, the moral and ethics in companies has been a growing subject in media. Large multinational companies are to a bigger extent using workforce in developing countries and the working conditions at the workplaces in those countries, are more or less controlled. Even if a company carefully controls its own business, it can be using subcontractors that for instance use child labour or forced labour, or in some other way makes human rights abuses. When the world gets more globalized and the market where the companies act gets bigger, there will be new issues for companies to handle. The companies have to satisfy not only the interests of the costumers and the shareholders, but also the environment around it, containing many different stakeholders.

By our employer Camatec Industriteknik AB have we been given the assignment to continue with the previous work ?Design of strip feeder?. Our goal with this work is to come up with a design basis for a strip feeder.Functionally a strip feeder consists of two rollers which with the aid of the friction between the strip and the coating on the roller create a strip force that pulls the strip through the working progress.Demands on this project:? 10 ? 600 mm in strip width and 0,1-1 mm in strip thickness.? Minimum 30m/min in production speed.? A maximum strip force on 30-40 kN.? The cost of the strip feeder?s components is to be considered of economy and quality.The need of a strip feeder occurs when the coil doesn?t manage to feed or pull the strip before or after a working process. The strip can otherwise be exposed by a permanent yield deformation or a change in the strip material if it?s pulled trough the working process only by the on ? and of-coils.

Repetition of Non- word (make- up word that has not some semantic content) has been proposed as a reliable index of phonological memory in children with language impairment (LI). The aim of this study was to find out the possible similarities and differences concerning phonotactic non-words and working memory in 18 bilingual Swedish-Arabic children with and without LI ages 4-6 years. The investigation was undertaken by conducting three tests including NEPSY, WPPSI-III and a Word repetition test. The results showed that there are not significant differences between the two groups regarding various parts of NEPSY. On the other hand the results showed two significant differences in WPPSI-III regarding Picture categories and Word repetition tests for Swedish Non-word.

Today we live in a world where the demands increase in the aeronautics industry. This creates a situation where no mistakes are allowed about the regulations and for those who are supposed to follow these. Safety comes first, tracking of components, Service Bulletins which are recommendations from the manufactures and Airworthiness Directives which are demands from the authorities, these need to be updated at all time and everything that is done on a aircraft need to be documented.This creates a situation where today maintenance shops need to have full control of all parts of the organization, which creates a need for a working data system.The goal with this exam work is to evaluate the best way to implicate the new bought data system called "System Aircraft Management" on the basis of the needs of Täby Air Maintenance AB. The system are supposed to get started technically and also be implicated to the users of the system. This work will be focused to create a effective working plan to get SAM implicated with no interruption in the daily work.

When an error occurs in an IT system that is vital for the production of a major industry, the consequences can be great. To quickly identify and correct errors is important as a stop in a system can lead to a break in production, which is costly for the industry. Our task in this thesis has been to develop a system for ÅF that facilitates the debugging process of the system Paperline. The system's target audience is ÅF-call personnel that provides support for Paperline 24 hours a day if something goes wrong. The system consists of a Windows service, a database and a web application and is developed mainly with the techniques C#.NET, MVC 5, Google Charts, Javascript, HTML, CSS, and Entity Framework.

The 1st of January 2009 a new goal was set for the emergency care in Stockholms läns landsting. This new goal stated that 70 per cent of the patients shall not spend more than four hours in the hospital when requesting emergency care. The processes in the emergency room at Södersjukhuset do not cope with this new goal. The authors studied the reasons for this and made suggestions based on the findings. The conclusions were that the emergency room should place doctors much earlier in the emergency care process or implement a system where specialists act as tutors to non-specialized doctors.

This study was focused to highlight the problems that comes with being a minority on a workplace, in this case female sports journalist who are working in a male dominated sports field. The objective was to find out how the female sports journalist was experiencing working in such a domain, with focus on journalists who works on local news papers. The study also wanted to look on how these workplaces incorporated gender in their daily work.       In combination with gender theory, with concepts as masculine hegemony and power structures, I also choose to apply the american researcher Rosabeth M Kanters concept ?token?. With these aspects in mind I analyzed the five interviews that I carried out with female sports journalist with a qualitative data analysis.           The results of the study showed that the female sports journalist in some aspects were aware of the difficulties of being a woman in a male dominated area ? when they were talking about the profession at large.

The Rya power plant in Borås produces district heating, district cooling and electricity. The plant is owned by Borås Energi och Miljö AB and is run by Dalkia Facility Management AB.In order to get the best heat exchange from the district hot water a pair of twin pumps and a turbine circuit pump are used as return pumps. Turbine circuit pumps are used to increase the pressure through the heat exchangers at the power plant. The pumps are in use when the flow is over 2 000 m3 h-1 and during the summer when re-cooling is used to improve the effectivens of the heat boilers.Since the pumps, that are parallel connected, rotating at a fixed rate per minute, the pressure is regulated with regulating valves. This report shows that during the 4,300 hours that the pumps where in use, energy corresponding to 590 MWh was wasted.

Eight healthy 3-day-old foals were given repeated injections of trimethoprim-sulfadiazine intravenously for 3 days, at a dosage of 15 mg/kg bodyweight (2,5 mg trimethoprim and 12,5 mg sulfadiazine). Blood samples were collected prior to each administration and for the following 24 hours after last administration. Serum concentrations of trimethoprim and sulfadiazine were measured and the pharmacokinetics for the substances were studied. The elimination half time (t½) and clearance (ClB) for trimethoprim and sulfadiazine for the foals did not diverge from adult horses. According to these data it is possible to assume that the same dose interval and dose can be used for foals as for adult horses.

Japan is the first industrialized country that is experiencing the threat of a rapidly declining and aging population. This has shifted the focus and the limelight is now on the matter that for a long time has been ignored. That is, the Japanese women?s situation in the society. This thesis seeks to point out the relevance of gender in the construction of leadership in order to get a deeper understanding of the Japanese women?s situation today.

The purpose has been to investigate leisure-time centers actual work on children with attention deficit disorder. In addition, the study strives to make leisure-time centers way of working, in relation to their assignments, visible. The study has also compared how the leisure-time centers work and what the research says. The survey was conducted with the help of three exploratory interviews with pedagogues and three-piece observations at the leisure-time centers. It was carried out at three different schools in two counties in Sweden.The results of the survey show that the schools are trying to create clear procedures, though the centers succeed with this in varied degrees.