The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased goodwill method. The full goodwill method is considered to be a superior alternative and is therefore suggested to become the standard from 2007. This paper comprises a quantitative study of the effects on certain key ratios for companies listed on the Stockholm Stock Exchange, arising due to the proposed transition. The period examined is 2004 and 2005.

For youths leisure activity the organized sport is vital. Young people become increasingly sedentaryand the healths of young people are the various municipalities responsibility. In Eskilstuna, thehandball is very popular but there are only three grounds that meet the standards of the dimensions ofa handball pitch, 40x20 meters. The same dimensions are used by floorball. Eskilstuna municipalityowns one of these, the other two is privately built and owned and the municipality rents time in thehalls.IF Guif and HK Eskil are two handballclubs in the central part of Eskilstuna.

For youths leisure activity the organized sport is vital. Young people become increasingly sedentaryand the healths of young people are the various municipalities responsibility. In Eskilstuna, thehandball is very popular but there are only three grounds that meet the standards of the dimensions ofa handball pitch, 40x20 meters. The same dimensions are used by floorball. Eskilstuna municipalityowns one of these, the other two is privately built and owned and the municipality rents time in thehalls.IF Guif and HK Eskil are two handballclubs in the central part of Eskilstuna.

For youths leisure activity the organized sport is vital. Young people become increasingly sedentaryand the healths of young people are the various municipalities responsibility. In Eskilstuna, thehandball is very popular but there are only three grounds that meet the standards of the dimensions ofa handball pitch, 40x20 meters. The same dimensions are used by floorball. Eskilstuna municipalityowns one of these, the other two is privately built and owned and the municipality rents time in thehalls.IF Guif and HK Eskil are two handballclubs in the central part of Eskilstuna.

For youths leisure activity the organized sport is vital. Young people become increasingly sedentaryand the healths of young people are the various municipalities responsibility. In Eskilstuna, thehandball is very popular but there are only three grounds that meet the standards of the dimensions ofa handball pitch, 40x20 meters. The same dimensions are used by floorball. Eskilstuna municipalityowns one of these, the other two is privately built and owned and the municipality rents time in thehalls.IF Guif and HK Eskil are two handballclubs in the central part of Eskilstuna.

Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

Detecting small signals with a comparator demands that the total voltage offset is lower than the actual signal. The total offset includes the voltage offset in the comparator and the voltage offset that is created by the offset currents that flows thru the load at the comparators input. The goal with this comparator that has been developed has been that it will have a total voltage offset at maximum 500 uV. The comparator does not need to be extremely fast or does not need to operate in a big frequency area. To have all the flexibility that is needed a full custom technique is used.

A bioslurry reactor was built for the bioremediation of TNT contaminated waste from the demilitarization industry. The field test was conducted at Vingåkersverken in Vingåker, Sweden, to see if results from laboratory studies could be repeated in a full scale reactor. The goal of the project was to optimize the reactor to such a degree that it could be used to handle the waste produced at Vingåkersverken and also that this technique could be applied for remediation of contaminated soils. Unfortunately the samples taken during the full scale field test were destroyed by the shipping company and no analysis was possible. A later attempt by the Biorex research group has also been unsuccessful to reduce the amount of TNT using the bioreactor.

A growing interest for the climate and the environment has led to an increased interest forenvironmentally friendly and renewable energy sources, such as biogas. Planning new biogasplants requires a decision basis including facts about approximate amounts of biogas possibleto produce at the plant. The purpose of this thesis is to develop a model that calculates theapproximate biogas and digestate production from a planned or existing biogas plant.Developing the model required a literature review and studies of calculations concerningbiogas and digestate production performed by WSP Sweden AB. As a complement to themodel development, facts about substrates for biogas production were compiled through aliterature review. In addition the methane potential from selected materials was determined bybatch experiments.

This degree project is on 15 university points which correspond to 10 weeks full time studies. The work has been carried out during autumn term 2007 and spring term 2008. This degree project has been carried out with the cooperation of Etac Supply Center AB who is located in Anderstorp.It?s been Etac interest to develop a solution which helps the user of the wheelchair over obstacles. My task has been to develop a concept that solves the problem according to the requirement specification.In the rapport the reader can follow the development from an idea to a finished concept.

Allmänhetens medvetenhet kring miljörelaterade ämnen har ökat på senare år, vilket lett till att alltfler företag producerar miljövänliga produkter och positionerar sig som ansvarstagande aktörer på marknaden. Generellt sett har företagen utformade riktlinjer vad gäller arbetsmiljö och arbetsvillkor men sämre insyn i produktionens miljöpåverkan. Textilindustrin ligger bakom en stor del av världens miljöförstöring till följd av de giftiga ämnen som används i odling och produktion. Den ökade medvetenheten hos allmänhet och företag förutspås kunna leda till tillväxt på marknaden för ekologisk bomull och pressen har ökat på att hållbara produktionsmetoder ska genomsyra företagets hela verksamhet.Ämnet för uppsatsen har sin utgångspunkt i vår kandidatuppsats ?Svenska modeföretag synas i sömmarna? som visade att företag inte känner till alla leverantörer och underleverantörer i leverantörskedjan, förutom när det kommer till leverantörskedjan för ekologisk bomull.

Psykisk sjukdom påverkar inte bara individen som drabbas utan även dennes anhöriga. Alla i familjen berörs och vardagen blir oförutsägbar och full av utmaningar. Sjuksköterskor möter individer med psykisk sjukdom och deras anhöriga oavsett arbetsplats. Syftet med studien var att belysa hur vuxna anhöriga till personer med psykisk sjukdom upplever sin vardag. För att belysa de anhörigas situation genomfördes en litteraturstudie över tidigare utförd empirisk forskning.

Syftet med studien var att ta reda på hur lärare ser på inkludering av elever i grundskolan och vad de har för åsikter kring begreppet. Huvudfrågorna som studien grundade sig på var vad lärare ansåg om bristen på förändringar i skolan, hur de själva skulle vilja nå en skola för alla samt om de ansåg att full inkludering är någonting eftersträvansvärt.     Tidigare forskning har visat en problematik mellan styrdokument kontra verklighet, där dokumenten talar för inkludering medan verkligheten inte riktigt ser ut så. Datamaterialet insamlades med hjälp av intervjuer med sex lärare. Vid intervjuerna användes en intervjuguide och samtalen spelades in med hjälp av bandspelare.     Resultaten har visat att det finns en viss samstämmighet bland informanterna. De anser att full inkludering är ett mål att sträva emot.

The Swedish armed forces are facing a change, a change in both organization and profession. From a conscript military service system, the Swedish Armed Forces has changed to having full-time contracted soldiers. Conscript military service has a history of over a hundred years; it was introduced in 1901 and has survived two world wars and the Cold War.The Swedish armed forces have changed to have contracted soldiers. My reflection is whether the armed forces really have had time for this changes that the new professionalization has meant. Today the Swedish armed forces consists of contracted soldiers, soldiers who are employed full time and costs the armed forces a lot of money.

AbstractTitle: Dragshow on the seven seasNumber of pages: 51 (56 including enclosures)Author: Therése PlastrougiTutor: Ylva EkströmCourse: Media and Communication Studies CPeriod: Fall 2007University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/Aim: My main purpose with this paper is 1) to study how film as a media can subvert traditional gender constructions and 2) study the character of Elizabeth Swann in the trilogy Pirates of the Caribbean through four dimensions; Gender performance, Class, Desire and Power.Material/Method: My main material is the trilogy Pirates of the Caribbean. I have studied Elizabeth?s character based on semiotic and narratological methods.Main results: Film as a media possesses the full potential to change traditional gender roles, but the full subversion is denied due to the heterosexual matrix. Elizabeth?s character almost completes her subversive journey throughout the trilogy, but since she too is a victim of the heterosexual matrix, a full subversion is not possible.Key words: gender performance, class, desire, power, sex/gender, subversion, narratologic, semiotic, queer, feminism, pirates of the caribbean, intersectionality, parody.