Abstract Title: Goodwill - Publicly listed companies’ compliance with IFRS 3 and IAS 36 Seminar date: 2018-01-11 Course: FEKH69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credits Points (UPC) or ECTS-­‐‑cr) Authors: Alexander Bjerborn, Atle Nilsson, Adam Rodin Advisor: Peter Jönsson Key words: Goodwill, IFRS 3, IAS 36, Disclosure, Compli

This master thesis has shown multiple uses of the Anoto dot pattern and Anoto pen for different applications. One application is the calibration of the robot tool and work object. Another is the use of an Anoto pen and paper as replacement of the ABB Flexpendant to create a lightweight and intuitive control device to control an industrial robot, experimentally demonstrated for the IRB140 robot arm

Svälter Kaliforniens humlor? Bin är viktiga pollinatörer, de hjälper växter att föröka sig inom både jordbruket och i naturen. Tyvärr minskar många bipopulationer i storlek, vilket kan innebära ett hot för matproduktion och naturliv. Jag vill med mitt arbete undersöka om en vanlig Kalifornisk humla är begränsad av tillgången på blommor som finns i landskapet kring deras kolonier, eftersom blommorGlobal pollinator populations are declining. One of the causes is land use change, which results in reduced flower resources in the landscape. Bumblebees have small stores of nectar and pollen and are therefore vulnerable to loss of flower resources. I test if forbs plantings, which enhance forage resources, can support colony development and reproductive success of bumblebee colonies in Californi

This master’s thesis analyses the extent to which EU member states and EU bodies have responded coherently towards China’s Belt and Road Initiative. The master’s thesis uses a mixed method approach: it begins with a comparative study of the Dutch, German, Czech and Hungarian policy responses towards the BRI. These are: an analysis of the national policy stance, the foreign policy stance and an ana

Längs Kaledonidernas östra erosionsfront finns den världskända bly- och zinkfyndigheten vid Laisvall (totalt 64 miljoner ton bruten malm) och mineraliseringen vid Granberget samt flertalet mindre malmkroppar av impregnationstyp bestående av blyglans och zinkblände som kristalliserat i klastiska bergarter. I äldre litteratur har mineraliseringsprocesserna och tidsspannet för mineralisationen diskutThe eastern Caledonian erosional front hosts the world-class Pb-Zn deposit at Laisvall (64 Mt mined) and Granberget mineralization, northern Sweden, along with several other smaller, related types of deposits consisting of impregnation mineralization of galena and sphalerite in clastic host rocks. Previous work have discussed the nature of the ore-forming processes and constraints for the timing o

För varje detaljplan som en svensk kommun behandlar skall en påverkansbedömning göras där planens miljöpåverkan undersöks. Om påverkan utifrån bedömningen antas vara betydande skall detta utredas vidare. Kommunerna får dock själva avgöra hur bedömningen genomförs, och kontrollen av bedömningen är svag. Studien undersöker vad detta lett till genom att granska vilka metoder som används idag, och vilThe environmental impact of each new detailed development plan must in some way be assessed in Sweden. If the impact is deemed be significant, this must be further investigated. However, the municipalities can determine themselves how the assessment is done, and the monitoring of the assessment is weak. The study examines the consequences of this by screening what methods are used for the assessme

Spatial data seamless exchange and interoperable usage has become a necessity in efficient data management and competitive positioning in the European Union. Conceptual and technical framework for the spatial data and services interoperability is specified within the EU INSPIRE Directive. The Directive provides flexible and modular structure, giving the opportunity for customisation of the data sp

I denna studie intervjuades sex AEDP-terapeuter med syfte att undersöka deras erfarenheter och upplevelser rörande dyadisk affektreglering. Intervjuerna analyserades enligt Interpretative Phenomenological Analysis (IPA), vilket genererade två huvudteman och nio underteman. Analysen visade att dyaden upplevs som något substantiellt och påtagligt, samt visade på de olika sätt som terapeuterna jobbarSix interviews were conducted with AEDP-therapists with the purpose of examining their experiences concerning dyadic affect regulation. The transcripts were analyzed with Interpretative Phenomenological Analysis (IPA) and two main themes and nine sub-themes emerged. The first main theme concerns the dyad as a substantial and palpable experience, how this influenced the therapeutic endeavor, and ob

Ukraine has the second highest rates of the human immunodeficiency virus (HIV) in Europe and struggles with the HIV epidemic since the 1990s. Adolescent girls and young women (AGYW) are especially vulnerable due to their social position and biological characteristics. The HIV incidence is still on the rise, which is also fostered by the ongoing conflict in the East, although a great number of nati

This thesis analyzes the American engagement in the Vietnam war. This war is as controversial to this date, as it was then. It still draws a broad audience to the discussion of the reasoning for the interference of the American government in the conflict between north and south Vietnam. The thesis is made as an idea analysis where a political myth has been identified from ancient Greek examples an

Pimple poppers around the world rejoice at the Youtube series, Dr. Pimple Popper, where they can experience a range of different ways to pop something out of the skin. A highly popular series that features videos of Dr. Sandra Lee, a certified medical dermatologist, who squeezes and cuts open cysts, lipomas, and any other forms of degenerative skin conditions. These videos are taken by her medical

Commonly, air pollution is treated by the European Union (EU) and its member states as a structural problem with technical, one-size-fit-all solutions. The EU has the ambition to follow the United Nation’s Sustainable Development Goals , Agenda 2030 , in which, for example, gender equality is highlighted. Yet, the legislation on toxic air does not explicitly mention how they aim to achieve social

In this study artificial neural networks (ANNs) are utilized for time series forecasting. Analyzed time series includes two Google AdWords metrics and revenue for an e-commerce. Classes of ANNs included in the analysis are feedforward multilayer perceptron’s and two types of recurrent neural networks (RNNs), specifically Jordan- and Elman neural networks. Since ANNs lack econometric interpretation

Tidigare forskning har visat på en lång rad förmåner kopplade till skönhet och minst lika många nackdelar kopplade till fulhet. Hur skönhet (vad människor uppfattar som skönt hos andra) uppfattas och definieras har dock beskrivits som en till stora delar obesvarad fråga, lämnad i en konceptuell svart låda. De försök som gjorts att definiera innehållet i den svarta lådan har huvudsakligen utgått fr

Arsenik är ett mycket giftigt ämne som finns i berg, mark och grundvatten, och är känt för att orsaka allvarliga hälsoeffekter. Neurologiska skador hos människan inträffar vid koncentrationer så låga som 100 μg/L, medan 1–3 mg/kg kroppsvikt As är en dödlig dos. Exponering för As kan leda till bland annat cell- och DNA-skador, ett antal sjukdomar och störningar samt olika typer av cancer. Höga As-kArsenic is a very toxic element present in rocks, soils, and natural groundwater, and known to cause serious health effects. Neurological damage is known in humans to occur at concentrations as low as 100 μg/L, while 1–3 mg/kg of body weight As is a lethal dose. Exposure to As may lead to e.g. cellular injury and DNA damage, a number of diseases and disorders and several types of cancer. High conc

En revisor har till uppgift att granska aktiebolagets redovisning och bolagsledningens förvaltning enligt 9 kap. 3 § ABL. Den ekonomiska informationen som bolagen ställer ut för tänkbara intressenter i samhället är avgörande för ett fungerande näringsliv. Syftet med revisorns revision är att styrka dels den ekonomiska informationen bolaget har lämnat, men även förvaltningen av företaget för att ökAn auditor has the task of examine the annual report and company's accounts and management of the company according to chapter 9. 3§ ABL. The financial information that companies face for potential stakeholders in society is crucial for a functioning financial community. The purpose of the auditor's inspection is to strengthen the economic information the company has provided, but also the

Recent advances in artificial intelligence have enabled machines to take over many of the tasks that could previously only be carried out by humans. This trend is expected to continue, urging political theory to propose ideas for how the organization of society can be adapted accordingly. Drawing upon John Rawls’s theory of justice, this thesis argues that automation can be instrumental in bringin

This is a M.Sc. thesis investigating the compatibility and performance of a regime switching framework as a complement to the Black-Litterman portfolio allocation model. Conclusively, it is considered to be a compatible match of models in terms of practical implementation and the results indicate that the model is performing well.

In a competitive market like electricity retailing it is crucial for energy providers to estimate risk and cost for ?xed price contracts in order to set competitive but not unpro?table prices. This report calculate three price components that covers the wholesale and retail costs. Pro?le price com- ponent is the expected electricity load to the expected spot prices in every hour in the delivery pe

The extreme value theory has been applied on daily rainfall in the five most exposed areas of Bangladesh between the years 1980-2016 in order to esti- mate extreme rainfalls for the next 10, 50 and 100 years. These types of computations are necessary for optimising planning and preparations for ex- treme future rainfalls which can lead to minimising property damage and ultimately saving lives. Gen