On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

The main part of the goats in the world is located in developing countries, whereas active breeding programs are mainly restricted to Northern America and Europe. Goat milk can be processed to several products and goat cheese is the main product. An organized breeding program is carried out in France and Norway but is not present in Sweden. Important selection traits for milk producing goats include milk, protein and fat yield along with protein and fat content. Functional traits have been more important the past years and they have large economic importance for the farmers.

In Sweden and in the rest of the world we face the problem how to create a sustainable development. At the same time the Swedish million program, a housing program made in the 1960:s and 1970:s, is facing a renewal due to lack of maintenance during many years. An attempt to join these two interests has been made in the residential area of Gårdsten north of Gothenburg. This paper is a case study to review the project and its approach to the sustainability concept. The purpose is to spread knowledge about the problems that can arise. By studying documentation about the reconstruction I have analyzed the approach that has been used. The housing company?s starting point was user participation and an intention to make the changes visible.

The major aim of the thesis is to describe the networks, relations and marketing of some university libraries and their customers in the year 2000. I illustrate how these issues interact and whether they have changed due to the recent development of technology and if so, how. The thesis is based on interviews with two directors of libraries and two librarians at two different libraries. A small survey with 16 questionnaires has also been performed in order to get a more general view on librarians' opinions in these questions. The thesis mainly shows that the networks in which the respondents take part primarily exist in the library sphere and towards the universities.

The major aim of the thesis is to describe the networks, relations and marketing of some university libraries and their customers in the year 2000. I illustrate how these issues interact and whether they have changed due to the recent development of technology and if so, how. The thesis is based on interviews with two directors of libraries and two librarians at two different libraries. A small survey with 16 questionnaires has also been performed in order to get a more general view on librarians' opinions in these questions. The thesis mainly shows that the networks in which the respondents take part primarily exist in the library sphere and towards the universities.

Bakgrund: Det finns ma?nga aktier att va?lja mellan pa? aktiemarknaden. Fo?r en person som aldrig tidigare har handlat med aktier kan det vara sva?rt att veta vilken investering som efter en tid kan generera ett ho?gre va?rde a?n det satsade kapitalet. Relativva?rdering a?r en investeringsstrategi som kan tilla?mpas fo?r att identifiera dessa aktier.Syfte: Syftet med studien a?r att underso?ka om va?rdemultiplarna P/E-talet, P/BV-talet och direktavkastning kan generera o?veravkastning genom investeringar i underva?rderade aktier i finansbranschen.

The main purpose of this essay is to investigate the legal position for employers concerning protection against what employees can express about one?s employer in social media.It may regard dissatisfaction concerning employment, tort or so-called whistleblowing. The spread through social media may be comprehensive and thus cause more damage to the employer.Employees within the public sector as well as in the private are protected by the liberty of speech, which is constitutional, even the protection of sources or the right to criticize can offer some protection. This gives the employees the possibility to widely express themselves in private social media as long as it can?t be classified as a violation, which per se is very rare.However, certain differences between the both sectors will be pointed out.There are still no constitutional rights regarding social media, but a grey area has emerged concerning the legal position.

Global Software Development (GSD) is based on a geographical distance where teams are spread throughout the world. The related research have for a long time addressed the challenges presented by geographical distances. GSD is basically a necessity for many businesses to use in order to reduce development costs, reduce production time and to maintain high quality. The study aims to investigate the relationship between the reality of a specific maintenance project. Thus, our research question: How do distributed maintenance teams experience temporal, geographical and socio-cultural distances? To achieve the purpose of the study, we chose to perform a case study of a global consulting company which recently started a new system maintenance project.

The aim of this Masters thesis is to examine how the images of librarians are conceived and held by the public. It has often been claimed that librarians are subject to widely spread negative stereotyping. My purpose is to study the nature and origin of these stereotypes. Since popular media is one source of these stereotypes and images I have chosen to look into how librarians are characterized in 20 Swedish novels written between 1982-2002. The questions this thesis aims to answer are: What images of librarians occur in the novels? How are the tasks of the librarians respectively described in the novels? How are female and male librarians respectively described? The analysis of the novels is then compared with interviews with three professional librarians about their view of their professional role and their perceptions of its status and image.

The purpose of this report is to find out which crops, that are good for strawfuel, and can be grown i the area around the city of Lund. The background of this report it that Lunds energy is planning to bild a biofuelheated thermal power station in Örtofta outside of Lund. I have in the report limited me to the crops hemp, whole crop (triticale), reed canary grass, elephant grass and jerusalem artichoke. I have through a documentary research checked the crops, cultivabillity in the south of Sweden, and how they should fit, in the Scanian crop sequence. Hemp is an annual crop which probably could manage in the Scanian crop sequence. Whole crop often triticale because of it´s high yield and low rate of shed seed. Could also fit into the crop sequence of crop in Scanian. Triticale is annual, and could be grown at the same kind of fields as used to wheat, whith is why it would be possible to grow it in Scania. Reed canary grass is a reedlike grass that is easy grown at most soils.

Aim: A business ratio is a measuring instrument that companies use in their financial report to show profit and progress. As it is today, there are no standards to follow that shows which business ratio to present in a companies annual report. Our aim with this report is to see if there are any trends in the use of business ratios by looking into how thirty growth companies are applying them.Method: To see what business ratios are used in practice, we have collected information from the thirty companies? annual reports. With help from the literature, we have created an understanding about the most frequently used business ratios.

1. Reaction on burial depth and nitrogen availability and placement in competition with a crop In this trial it was investigated how couch grass (Elymus repens) changes its ability to compete in stands of wheat and barley with different burial depth and different amounts and placement of nitrogen. More knowledge in this area can be valuable in the attempt to decrease the use of herbicides and still keep the weeds under control. The trial was carried out in the summer of 2004 as an outdoor pot experiment. The pots contained 15 litres of soil with a surface of 0,06 m2.

The aim of this paper is to spread some light over contract treatment from the perspective of the District Courts, Social Services and Probation Services, and understand the reason for local variation of the number of people sentenced to contractual treatment.Essential questions asked in this paper are; What advantages and disadvantages are known by the cooperating parties regarding contract treatment in comparison to prison? What parameters are considered when the cooperating parties decide upon contract treatment? What impact does the shared responsibility of cost have? What do the respondents think is the reason for the local variation?In order to answer the essential questions a qualitative and descriptive method has been used to highlight the main question of our study; What is the reason for the local variation in number of contract treatment sentences in Halmstad and Ystads district courts?The paper shows that the local variation between the Probation Services districts is dependent on the conditions to propose a contract treatment. In Halmstad it is not conditioned for the Probation Services to have a responsibility agreement with the Social Services to the same extent as for the Probation Services in Ystad..

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.

There are several reasons why organic chicken production is scarce in Sweden. Lack of slow growing (SG) strains combined with higher production costs, lower meat-yield and uncertainty of consumers? willingness to pay seems to be the main reasons. EU-legislations imply use of indigenous slow- or medium growing strains in organic production, nevertheless, fast growing (FG) broilers are often used due to their effectiveness. Increased consumption of processed food creates a market for conventionally rearing of very heavy broilers.