This diploma thesis deals with the issue of impairment tests of long-lived assets in the context of the International financial reporting standards with a particular focus on IAS 36 Impairment of assets. The thesis is divided into several parts which deals with the issue of measurement and recognition of assets and impairment test principles followed by specific procedures of impairment tests of individual long-lived assets as well as cash-generating units and goodwill. There is a continuous comparison with the Czech GAAP and US GAAP as well as analysis of information published in financial statements.

In Christian contexts, the meal is usually connected to the sacrament of the Eucharist. In this essay, the aim is to explore the everyday meal in which people gather, both at home and in church settings. What are the theological meanings of a meal, and what are people experiencing around the table? The essay poses the question Which theological meanings are expressed concerning the meal in Christian contexts? To answer this question, the essay has two theoretical frameworks, which are “body theology” and “lived religion”. The method used in the essay is a two-part analysis. The first part is a content analysis, with focus on the writers’ emotions and experiences. The second part is a dialogue with Norman Wirzba. The material contains primary and secondary material, which are books by Kendall Vanderslice, Lina Mattebo (red.), and Norman Wirzba.   This essay concludes that the meal in Christian contexts has many different, mostly positive, meanings. The most prominent meanings of the meal are community and relationship building, identity, spiritual exercise, and a strong sense of the significance of the body. Many of the authors express a feeling of connection to God in the meal, even in the everyday situation. The concept of “exile” is also explored. For future research it would be interesting to aim focus towards meals in non-Western countries, and to investigate the effects of gender and what power dynamics that meals may have.

Bakgrund: KOL är en allvarlig sjukdom som successivt kan leda till döden. Den största riskfaktorn är rökning, men även annat kan orsaka KOL t.ex. inandning av skadliga ämnen. År 2015 dog 3,17 miljoner av KOL. Studier visar att vården av KOL-patienter idag främst handlar om prevention och rehabilitering. Sällan tas patienternas upplevelser och erfarenheter i akt.Syfte: Syftet med denna litteraturstudie var att undersöka upplevelser och erfarenheter av KOL-patienter och hur det påverkar deras dagliga liv.Metod: En litteraturstudie med kvalitativ ansats som baserades på 11 vetenskapliga artiklar. Litteratursökningen genomfördes i databaserna PubMed och CINAHL. Utvalda artiklar granskades utifrån SBU:s mall för kvalitetsgranskning. Metasyntes av icke strukturerad karaktär användes som metod för att analysera data. Resultat: Utifrån data som samlats in går det att urskilja att andningen är den centrala faktorn som påverkar patienternas dagliga liv. Andfåddheten för med sig andra konsekvenser. Sex teman identifierades: “Sjukdomsinsikt och förnekelse”, “Acceptans och hanteringsstrategier”, “Vård som en del av vardagen”, “Psykiskt lidande”, “Begränsningar och påverkan på det sociala livet och familjelivet” och “Hopp om framtiden”.Konklusion: Patienternas behov varierar mycket. Detta betyder att vården behöver vara enad och samarbeta för att bedriva en personcentrerad vård. Sjuksköterskans roll och bemötande är viktigt för det patientnära omvårdnadsarbetet och i rollen som kontaktperson för KOL-patienter. / Background: COPD is a grave illness which potentially leads to an early death. The greatest determinant is smoking, but there are other factors that can lead to COPD. Inhaling hazardous materials would be one example. In 2015, 3,17 million people worldwide died due to COPD. Studies show that the medical care for COPD-patients today is primarily focused on prevention and rehabilitation. Concern for the patient's own experiences are rare. Aim: The aim of this literature review was to examine the experiences of COPD-patients and the effects on their daily lives from the illness.Method: A literature review with a qualitative approach, based on 11 scientific articles. The databases used for the article searching were PubMed and CINAHL. Chosen articles were quality controlled by SBU’s model for quality reviewing. A non-structured meta synthesis was used for analysing data.Result: The data presented by the included articles all showed how the patients breathing ability is the central factor in their lived experiences. Breathlessness brought consequences. Six themes emerged: “Illness and Denial”, “Acceptance and Coping Strategies”, “Health Care as a part of Everyday Life”, “Mental Suffering” and “Hope for the Future”.Conclusion: The patients' health care needs varied considerably. This gives reason for the health care unit to be united in the work for person centered care. The nurse’s role and response to patients are important for the close to patient care and profession role as contact person for COPD patients.

The purpose of this study was to examine and document second language teachers' perceptions of their implementation of a meaning-making approach, known as the Acquisition Model, to second language instruction. Of particular focus were the concerns and strategies the second language teachers experienced when changing their pedagogical practice from mechanical to meaning making. The main research question, which guided this study, was: "What is the 'lived experience' of L2 teachers as they implement an innovative pedagogy to teach a second language?" The researcher addressed this research question through Max van Manen's (1990) six step phenomenological method, "Researching Lived Experience" and image-based research techniques (i.e., photo elicitation and reflexive photography). In addition, the researcher also created and applied an innovative data collection technique, which she called Collaborative Imagery. Findings from this study generated various implications in the areas of second language education, curricular change, teacher reflection, image-based research, and educational research.

Participants from recent secure email user studies have expressed a need to use secure email tools only a few times a year. At the same time, Internet users are expressing concerns over the permanence of personal information on the Internet. Support for short-lived keys has the potential to address both of these problems. However, the short-lived keys usability and security space is underdeveloped and unexplored. In this thesis, we present an exploration of the short-lived keys usability and security design space. We implement both a short-lived keys and a long-term keys secure email prototype. With these two prototypes, we conduct a within-subjects user study. Results from our study show that participants believe the short-lived keys prototype is more secure and more trusted. Participants also provide feedback on what they want in a system supporting short-lived keys. They also discuss how concerned they are about the permanence of their information on the Internet and on their devices.

This paper clarifies where the distinction of what is viewed as religious and non-religious by teachers within religious education. More specifically, the study explores teachers’ affection and tendency to employ objects and practical activities throughout the education in this discipline. By employing experiential learning, teachers can include lived religion in their teaching. While experiences can increase the comprehension for the students, educations must be non-confessional, a line that is blurry. The method used in this study is of qualitative nature, based on semi-structured interviews with teachers teaching religion the study utilizes a thematic analysis upon how these respondents have used objects and practical activities in class. This study suggests that teachers equip and utilize objects in different ways. On the one hand, it was discovered that objects were used to educate in lived religion, on some occasions it further served as a didactic tool. On the other hand, some interviewees choose to exclude objects, entirely, from their teaching. Numerous teachers also include mediation in their teaching sessions, to either serve as a pause or to create a religious experience. Some interviewees choose to exclude meditation because of its risk of becoming confessional teaching. According to the findings in this study, to stage a religious ritual is often depicted as a confessional event, the definition is however unclear. This unclear distinction and the fact that teachers’ interpretations differ from the applicable guidelines, results in a wide variance and differences in the religious education, in the Swedish public schools.

Introduction The embrace of PET by medical clinicians has been reluctant (ΔT ≈ 20 yr) primarily due to the scale of the infrastructure that is needed. The capital cost of a cyclotron (≈ 106 USD) is now dwarfed by the demand for compliance to recent regulatory standards. This is a recurring expense, not only imposing an order-of-magnitude increase in staffing and operating costs, but damping the enthusiasm of researchers recalling the brisk pace of research in earlier days. Now an academic site, with little interest or opportunity to scale up production for wider distribution, is burdened by the new regulatory terrain of good manufacturing practice (GMP), mandated for translational studies that will reach only a few subjects. With our production resources held within a basic science department, the Medical Physics cyclotron facility at the University of Wisconsin has sought a sustainable pathway. We now anchor the operating budget by providing high-value, long-lived radionuclides to off-site users, to buffer the fluctuations of local demand for conventional PET synthons. Material and Methods: The tools of the trade The radioisotopes discussed here belong to the 3-d and 4-d sub shell, but are now moving into the rare-earths, with applications ranging from - targeted molecular imaging agents, - internal radionuclide therapy using to Auger electron-emitters, - to basic physics experiments using 163Ho (t1/2 ≈ 4500 yr) to determine the mass of the neutrino. Rather than focusing on the dozens of radionuclides produced, a number of tools deserve mention, as they support a variety of targets, reactions and products. These will be listed in order (A-G) from cyclotron to extraction to analysis. A. Two cyclotrons are used, a legacy RDS 112 (#1; 1985) and a GE PETtrace (2009). Neutron and gamma detectors are monitored during the long irradia-tions, signaling any subtle changes in the running conditions. (1). The PET-trace is fitted with a quick-change variable degrader target (2), as well as a beam-line with a 5-port (0 o, ±15 o, ±30 o) vertical switching magnet (3). The downward directed beam ports provide support for solid targets (e.g. Ga, S, Se, Te) that melt at low temperature. The irradiation of gas targets employs a generalized manifold to handle inert gases such as 36Ar for the production of 34mCl, as well as natural Kr and Xe for making Rb and Cs isotopes to act as fission product surrogates. These products are captured on a stainless steel target chamber liner, and rinsed off with warm water. The alkali metals are convenient tracers to study the ion exchange trapping process, pivotal in future 99Mo production from solution reactors (4). B. The preparation of malleable solid targets employs a 10-ton hydraulic bench press, and a jeweler’s mill to roll out foils from pellets, pressed between Nb foils to avoid contamination. C. Binary alloys are smelted in a programmable 1600o tube furnace under argon flow (eg. NiGa4). Alternatively, an induction furnace now permits highly localized heating of the binary metal charge, while allowing mechanical agitation during the smelting process. D. Electroplating onto gold discs is used for various enriched target material or the alloys above where quantitative recovery is essential, or where heat transfer from high beam current is demanding. E. The separation chemistry, prior to che-lation to targeted molecular imaging agents, is performed in LabView-driven, home-built “black boxes” resident in mini-cells (Radiation Shielding Inc.). F. Analysis of the targets after irradiation makes use of HPGe spectroscopy for gammas and characteristic X-rays of decay (e.g. rare earths). The elemental constitution of target alloys is deter-mined prior to irradiation by X-ray fluorescence analysis, excited by 109Cd and 241Am sources. G. Finally, broad-band elemental analysis at the ppb level now makes use of a microwave plasma atomic emission spectrometer (Agilent 4200), to be de-scribed elsewhere in this meeting. Results and Conclusions The tools above (A-G) are employed in the pro-duction of the expanded list of radionuclides offered by our cyclotron group to both local and off-site colleagues. The list below is ordered in terms of decreasing use, from regular production for national distribution (64Cu, 89Zr), to weekly inhouse use (44Sc, 66,68Ga, 68,69,71Ge, 72As, 61Cu, 86Y), to infrequent production for multi-site collaborations (163Ho, 95mTc, 206Bi): Radionuclide Target Employs 64Cu 64Ni/Au A, D, G 89Zr natY A, E, G 44Sc natCa A, B, E, F, G 66, 68Ga Zn/Ag A, B, D, E, F, G 68, 69, 71Ge Ga, GaO2 A, B, C, E,F 72As GeO2 A, B, E, F 52Mn natCr A, E, F, G 76, 81mBr SeO A, E, F 34mCl, Rb, Cs noble gas A, E, F 95mTc,163Ho Mo, Dy A, E, F TABLE 1. Target materials and processes. The production of long-lived radionuclides lends itself to crowd-sourcing, with distributed irradia-tion at virtually any site with a suitable accelera-tor and a relaxed beam schedule. A number of unique challenges do arise that don’t appear in the usual production of conventional cyclotron products such as 11C or 18F. Contamination by stable metals, inadvertently introduced by target pressing or beam-induced sputtering from degraders, can cause serious interference downstream limiting effective specific activity. Long-lived manganese isotopes are ubiquitous. And some very high value products are simply not within the reach of small cyclotrons, such as 52Fe and 67Cu, being too far off the line of beta stability. In conclusion, the research leading to a doctoral degree necessarily must focus on the physics and chemistry of novel radionuclides and tracers. On the other hand, clinical and translational research needs established imaging agents, with little room for innovation within the regulatory constraints. Our experience at Wisconsin has led us to a balancing act, with our routine production of clinical doses countered with our research program to provide high-value radionu-clides for our collaborative work with our basic science colleagues.

The aim of this study is to analyse how women talk about their breasts, how their breasts affect their orientations in the world as well as how their relationship to their breasts changes throughout life. The study is based on semi-structured interviews with eight white and heterosexual cisgender women between the ages of 23-64 years old. The main theoretical frameworks for the study are phenomenology and the life schedule. The interpretational work has been conducted through thematic analysis.  The study shows how the women meet different expectations and ideals connected to their breasts throughout their lives. The heteronormative life schedule is relevant for understanding how these experiences are formed. Starting from the women´s entry into puberty and when they develop breasts, their place in the world changes. The breasts bear a strong meaning for how the women in the study construct themselves as sexual beings as well as heterosexual subjects. The meaning of the breasts is generally mirrored against the male desire. The relationship to their own breasts is formed by ideals of normative breasts which shape their experience of having breasts. The ideals are perceived as more intense during younger years, whereas age is a way of negotiating the meaning of the breasts. The empirical material show that the meaning of the breasts changes with the different stages of life but always plays a vital part in the women’s orientation and how they perceive themselves in their everyday life.

Heavy Neutral Leptons (HNLs) are the heavier counterparts of the light neutrinos of the Standard Model of particle physics. HNLs can simultaneously solve several of the problems the Standard Model cannot yet resolve, one example being that they provide a candidate for Dark Matter. This thesis work aims to shed light on the nature of HNLs and study the displaced signature the particle gives rise to at colliders. The collider of interest is the Future Circular Collider that will be colliding electrons and positrons and the signal studied is the production of an HNL and a light neutrino from an intermediate Z boson, produced from the collision of an electron and a positron. The event generation was set up through MadGraph and PYTHIA and for the detector simulations DELPHES was used. Validation of three HNL samples were carried out in a standalone framework and in the FCC framework. The samples were validated by comparing theoretically calculated lifetimes with the lifetimes attained by simulation. Kinematic studies of the transverse momentum of the HNL and its decay particles showed correlation to the mass of the HNL. Reconstruction of the number of tracks created by the HNL decay was possible and the results of two track dominance were found to correlate with theory. For the vertexing study, the reconstruction of the production vertex of the decay particles was possible where displaced vertices were observed, hence proving the possibility of implementing displaced signatures in the FCC framework for the very first time. The next step in this trajectory of the study would be to investigate vertex fitting of the reconstructed vertices in order to carry out tracking studies of the HNL. This work hence sets the foundation for further exploration of HNLs and provides stepping stones for the possibility of discovery of HNLs in the FCC-ee.

The aim of the study was to investigate and gain an in-depth understanding of the lived experience of Self-Leadership among employees in organizations in Sweden with high degree of Self-Leadership Culture (SLC). To furfill the purpose, a qualitative method was applied in the form of unstructed interviews, whith four participants, which was analysed in an IPA analysis (Interpretative Phenomenological Analysis).                The results showed three themes that consisted of Control, Alone isn´t always strong, Stop and reflect. Freedom was an overaching theme that was experienced as very important and highly valuated in Self-Leadership. Other themes were Control, where there being a need to experience self-control, while not wanting to be controlled by others. Alone isn´t always strong is a theme that is associated with the dilemma of wanting to be independent and perceived as a strong individual, while at the same time feeling a need for support and a belonging to others. The last theme was about the ability to stop and reflect, which in this essay means that the participants experienced value in finding and using strategies to enable them to take a break from a stressed work environment, to reflect, to keep motivated, and to plan ahead, which was sometimes perceived as a challenge.  The conclusion showed for example that it could be valuable if more employees were given the oppurtunity to work more freely under responsibilities, as it seems to be a factor in the success of both job satisfaction, performance and overall well-being. External control seemed to inhibit motivation. Another important aspect was the need for support and belonging to others, although this was not aways explicitly stated. Furthermore, the study showed that it would be valuable if employees were also given be the time and tools for reflection, for such things as mindfulness and stress management. / Syftet med studien var att undersöka och få fördjupad förståelse för upplevelsen av självledarskap hos anställda på organisationer i Sverige med hög grad av Self-Leadership Culture (SLC). För att uppfylla syftet, tillämpades en kvalitativ metod i form av fem ostrukturerade intervjuer, vilka analyserades genom en IPA analys (Interpretative Phenomenological analysis). Resultatet visade tre teman som bestod av Kontroll, Ensam är inte alltid stark, Stanna upp. Ett gemensamt och övergripande tema var Frihet, vilket upplevdes vara högt värderat inom självledarskapet. Kontroll innefattar i studien ett behov av att besitta egen kontroll, samtidigt som respondenterna inte ville bli kontrollerade av andra. Ensam är inte alltid stark är förknippat med dilemmat att vilja vara självständig och stark, och samtidigt uppfylla behovet av stöd och samhörighet med andra. Det sista temat handlade om att Stanna upp, vilket innebar att respondenterna behövde strategier för att kunna stanna upp i en stressad tillvaro, reflektera, bibehålla motivationen och planera framåt, vilket kunde upplevas som en utmaning. Slutsatsen visade exempelvis att det vore värdefullt om fler anställda fick möjligheten och tilliten att jobba mer fritt under ansvar, då det var en framgångsfaktor både i jobbtillfredställelse, prestanda och i välbefinnande. Yttre kontrollerande tycktes hämma motivationen. Ytterligare en viktig aspekt var behovet av stöd och tillhörighet till andra, även om inte det inte alltid uttrycks explicit. Vidare visade studien att det vore värdefullt om anställda kunde erbjudas tid och verktyg inom reflektion, såsom mindfulness och stresshantering.