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Redovisning av goodwill : utveckling av metoder i Storbritannien, Tyskland och USA

Popular Abstract in Swedish Avhandlingens titel är ju "Redovisning av goodwill". Därför kan det vara lämpligt att fråga sig vad de orden betyder i detta sammanhang. Goodwill har här inte den vanliga betydelsen av det goda anseende som exempelvis ett företag åtnjuter. Det är istället en benämning på skillnaden mellan värdet på hela företaget och summan av värdena på de enskilda tillgångarna minskaEvery conceivable manner of accounting, in the same country, at the same time! This is how-with no great exaggeration-the accounting of goodwill in Sweden in the late 1980s might well be described. Many companies still followed the Accounting Act, amortizing their goodwill over no more than ten years. Some, however, referred to the rules in the United States, extending the amortization period to f

Samarbetskommittén för socionomutbildning 25 år. En kortfattad historik 1977-2002

In 1977 there was a radical reform of Swedish universities. According to the reform the six independent schools of social work were incorporated in universities or university colleges. At the same time a new discipline “social work” was established. The independent schools of social work had curricula decided by the government. With the reform this was decentralised. There was a clear risk of gett

Morphological detection of neurogenic muscle disorders: how can statistical methods aid diagnosis?

The light microscopical observation of groups of histochemically similar muscle fibres, referred to as fibre-type grouping, is commonly considered to be evidence of a denervation and reinnervation process affecting the spinal motor neurons or the peripheral nerves. It can be difficult to assess whether such groups have occurred by chance or are due to a slowly progressive pathological process in a

Disproportionally low clearance of macromolecules from the plasma to the peritoneal cavity in a mouse model of peritoneal dialysis (PD).

Background. This study was performed to establish a model for quantitative measurements of a number of basic peritoneal transport parameters, particularly transperitoneal clearances (Cl) of macromolecules, during mouse peritoneal dialysis. Methods. Mice were anaesthetized using 3% isofluorane inhalation anaesthesia. The right jugular vein and the left femoral artery were cannulated for infusion a

Detector environment and detector response : a survey

1. The survey has mainly concentrated on the following items: the false alarm problem, the problem of the fire not being detected due to the fact that pre-fire heating and ventilation dominate flow inside the compartment, a description of detector sensitivity to fire signatures. engineering design methods for the siting of detectors. 2. The statistical as well as practical experience suggests that

Affinity of galectin-8 and its carbohydrate recognition domains for ligands in solution and at the cell surface.

Galectin-8 has two different carbohydrate recognition domains (CRDs), the N-terminal Gal-8N and the C-terminal Gal-8C linked by a peptide, and has various effects on cell adhesion and signaling. To understand the mechanism for these effects further, we compared the binding activities of galectin-8 in solution with its binding and activation of cells. We used glycan array analysis to broaden the sp

Linear Optimal Prediction and Innovations Representations of Hidden Markov Models

The topic of this paper is linear optimal prediction of hidden Markov models (HMMs) and innovations representations of HMMs. Our interest in these topics primarily arise from subspace estimation methods, which are intrinsically linked to such representations. For HMMs, derivation of innovations representations is complicated by non-minimality of the corresponding state space representations, and r

Photochemical mineralization of dissolved organic carbon in lakes of differing pH and humic content

Photochemical mineralization of dissolved organic carbon (DOC) to dissolved inorganic carbon (DIC) was studied in surface water from 10 oligotrophic lakes in Southern Sweden differing in DOC, pH, and iron content. In addition, we studied the effects of acidification on the DOC photoreactivity. Samples from each lake were filtered through 0.2 mum-filters, acidified by one pH unit or kept under ambi

Gestures in spatial descriptions

Most studies of gesture production to date have been based on analyses of narrative discourse in face-to-face interaction. Issues such as the relationship between gesture types and the content of speech, as well as the distribution of particular gesture types across given narrative sequences have been investigated. Depictive gestures, e.g., are frequent where the content concerns the description o

Lifetimes of triaxial superdeformed states in Lu-163 and Lu-164

Lifetimes of states in the yrast superdeformed bands of Lu-163 and Lu-164 were determined in a Doppler-shift attenuation-method experiment. From fractional Doppler shifts and line shapes, average transition quadrupole moments, Q(t) = 8.2(-0.6)(+1.0) b and 7.1(-0.6)(+0.5) 1), were deduced for one of the bands in Lu-163 OX -0.6 and Lu-164, respectively. These values are much larger than the quadrupo

CALLUM Linear Transmitter - Architecture and Circuit Analysis

Popular Abstract in Swedish Upprinnelsen till detta forskningsprojekt ligger i människans önskan att kommunicera. Elektronisk komminikation startade med telegrafen i början av 1800-talet och mot slutet av samma sekel uppfanns telefonen. Till en början var telefonnätet helt passivt, men i samband med upptäckten av elektronröret kopplades förstärkare in i nätet för att lösa problematiken med dämpninThis doctoral dissertation presents a study of linear radio transmitters based on the combined analog locked loop universal modulator (CALLUM) approach. Linear architectures such as CALLUM are very attractive for power-efficient operations, since they have no fundamental limitations prohibiting a 100% efficiency for all envelope levels, without sacrificing the potential of a linear transmission. T

InAs epitaxial lateral overgrowth of W masks

The conditions for successful epitaxial lateral overgrowth of W patterns by InAs using low-pressure metalorganic vapour phase epitaxy were studied. The substrates used were InAs (0 0 1) wafers and the range of growth temperatures between 500 and 600 degrees C. The selective growth was investigated as a function of the V/III-ratio on W-ring test structures and wires oriented in different directions