The purpose with this final assignment is to find out how the old and the new regulations about Goodwill affect the Swedish companies, how their results and value of Goodwill changed since the regulation from IFRS took place. We will attempt to find out if the companies are better of with a yearly write-off or an impairment test every year to see if a write-down is necessary..

Gravitational lenses are unlike ordinary optical lenses, a phenomenon corrupting our optical view of the cosmos. When we look out intospace we see celestial bodies lying with astronomical distance from Earth. There is no guarantee that what we see out there in space is actually there where we are observing it, and it may be that we see multiple images of the same star! Studies have shown that thenumber of distorted images of an n-mass (n > 1) plane lens can not exceed 5(n -1) for lighter lenses or 5n for more massive lens. This mathematical thesis covers gravitational lensing and their properties that distort light rays coming towards us from distant celestial bodies. In addition of gravitational lensing, its properties and the proof of the maximum number of distorted images, a bigger part of this work even cover two very interesting mathematical tools - the so-called Schwarz function and Bezout theorem..

The purpose of this thesis is to identify power structures and instruments of power within the Jehovah?s witnesses and investigate how they affect the baptized youths baptized within the organization. The material consists of qualitative in-depth interviews and is analyzed with Foucault's theories of power. The results show that the participants have a very strict relationship to the rules of the congregation and also that they take great care in observing these rules carefully. It becomes evident that young members are exposed to disciplinary measures from the organization.

SUMMARYThe Swedish laws of animal welfare emphasize the social needs of the horse but nothing is said about how to fulfill this. Though there are few studies done in this subject it can be difficult to understand if the needs are fulfilled. The purpose of this study was to learn more about the horse?s social needs in box stable and to increase other people?s knowledge and understanding of the horse behavior to increase the welfare of the stabled horse. The questions where: How does the horse choose to place itself depending on what horse is next to it? How many attempts does the horse do to take contact and nose contact with the horse next to it? How does the box design affect the horse behavior?22Eight horses were videotaped during 24 nights.

Ill health takes different expressions during different periods in life and habits during the early years affect the health during the rest of the lifetime. Bronfenbrenners ecological systems theory has been used as a theoretical starting point in this cross-sectional study. The aim of this study was to identify differences in self-rated health and health-related factors between boys and girls and between the compulsory school and the upper secondary school in Sundbyberg municipality as a basis for the planned activity in the Young Women?s shelter in Sundbyberg, as well as in other municipalities A questionnaire consisting of 24 questions based on different variables has identified disparities in health and health-related factors between boys and girls in Sundbyberg municipality (n=323). This paper found pronounced differences between the sexes in terms of sex and relationships, security, emotional support and psychosomatic complaints.

There are more and more elderly people and different diseases will affect them. How will the public care be able to face this need of care for the elderly? There are a lot that shows that there will be an increasing demand on the achievements of the relatives. How can this development be answered to? Shall the achievements be concentrated on giving support to the relatives, or will there be a concentration on nursing staff? The purpose of the study was to enlighten who elderly people will be nursed by if a disease affects them.

The purpose of this thesis is to identify power structures and instruments of power within the Jehovah?s witnesses and investigate how they affect the baptized youths baptized within the organization. The material consists of qualitative in-depth interviews and is analyzed with Foucault's theories of power. The results show that the participants have a very strict relationship to the rules of the congregation and also that they take great care in observing these rules carefully. It becomes evident that young members are exposed to disciplinary measures from the organization.

This study aimed to explore how 31 collage students' cognitive performance and their ability to create false memories were affected by the exposure of an extraneous background noise. The studies main hypotheses were based on previous research on how extraneous noise affect the cognitive ability and the creation of false memories: 1) that an extraneous background noise increases the ability to create false memories, 2) that an extraneous background noise impairs the learning of cognitive information, 3) that an extraneous background noise contributes to an increased representation of fictional words, 4) that an extraneous background noise impedes the ability to understand speech . The results showed a tendency in which false memories increased in the condition without background noise, a result which goes in the opposite direction of the hypothesis. Furthermore, the result supported the hypothesis that the extraneous background noise impairs the learning of cognitive information. The results also showed that there was no effect between the conditions regarding the representation of fictional information.

This Degree project is a study about the Mortgage Cap, introduced in October of 2010, and its impact on the demand for rented apartments. The mortgage cap was introduced to decrease the households? loan-to-value ratio and thereby increase their economical resistance during times of financial instability.The past ten years Swedish households have continuously increased their average loan-to-value ratio. In an attempt prevent this negative development Finansinspektionen introduced a mortgage cap stating that banks should no longer grant mortgages corresponding to more than 85 percent of the property?s market value.In order to answer the main question two methods were used both a survey and two interviews.

Abstract______________________________________________________________________Title:A study about creating understanding for different kinds of empowermentLevel:Bachelors thesis in Business Administration, 15 creditsAuthor:Fredrik LegovicSupervisor:Tomas KällquistDate:2014 - JuneAim:The main purpose of this study is to increase the understanding for different kinds of empowerment and how it affects the staff in the public sector.Method:The choice of method was based on the research aim. The method used to meet the objective was qualitative. The qualitative study was conducted with a hermeneutic basis, where individuals were asked to describe their experience of empowerment and how they feel affected of it. This thesis has a deductive approach, where existing theories dealing empowerment formed the basis for the design of interview substrate, which is then paired with the empirical evidence, based on this the conclusions was drawn.Result & Conclusion:What separates the different kinds of empowerment and how it affect the staff depends most of all on how the management chooses to communicate and share information with their staff.Suggestions for future research:A study regarding managers that works with different kinds of empowerment, and how that affects them, could be regarded as an interesting future research.Contribution of thesis:It shows that different kinds of empowerment affect the staff in different ways, which I made clear to the readers.Keywords:empowerment, thinking skills, relations and organizational - structure and theory.

The purpose of this study is to explain how shame can be experienced by women with the stigmatizing illness of alcoholism. Another aim is to illustrate how this shame can be affected in social interaction with others and by other circumstances. The following questions will be highlighted in this essay: How can shame be experienced by female alcoholics? What can affect shame in interaction with other people, from the view of female alcoholics? What other circumstances can affect the shame, from the view of female alcoholics?This study features interviews with women who have successfully gone through the process of rehabilitation from the illness of alcoholism, have a long going and stable sobriety and arecurrently part of the work force. The study also features interviews with therapists specializing in the field of addiction recovery and have considerable experience in their fieldof working with women suffering from alcoholism.The subject matters shame and stigma form the theoretical/analytical tools for this research.

A lot of habitats have declined or disappeared as the old cultural landscape changed to the modern agricultural landscape of today. Places such as power line corridors, racing tracks, gravel pits and military training sites have become refuges for many species associated with the old cultural landscape. These sites have been exposed to ecological disturbances that create the same type of habitats that were found in the old cultural landscape.The military training sites in Sweden has an impressive diversity of species. Disturbances from the military exercises have created habitats that are important for a wide range of species.The purpose of this thesis is to study some of the ecological disturbances occurring in the military training sites of the Swedish Armed Forces and examine how they affect different types of habitats. The thesis explains through litterateur and field studies the reason to the rich biodiversity often found at military training sites.

Bakgrund Idag diskuteras det mycket kring vilken roll sockerkonsumtionen kan spela gällande de ökande hälsoproblemen i samhället. På senare tid har det flytande sockret lyfts fram som en av de stora bovarna i dramat och forskning visar på att läsk bestående oberoende av vanligt socker eller artificiellt socker, kan påverka hälsan negativt. Syfte Syftet med undersökningen var att granska ungdomars läskkonsumtion samt att ta reda på deras motiv till varför de föredrar att dricka vanlig läsk respektive lightläsk. Det är även av intresse att undersöka eventuella könsskillnader. Metod Undersökningen har gjorts med hjälp av en enkätundersökning med intention att beskriva ungdomars läskkonsumtion. Valet av undersökningsmetod syftade till att ge bredd åt undersökningen.

This study takes its starting point in ongoing changes and differences in the global power dynamics. The liberal rules-based world order that has been acknowledged for governing the world with the US as the hegemon of power has been strongly challenged during the last decades. Russia?s invasion of Ukraine can be seen as an example of ongoing changes in the world order, with Russia as a challenger to the US as the hegemon of power. The changes and instability that this has led to for Sweden's national security situation can be seen as a concrete example of how ongoing changes in the world order affect Sweden?s foreign policy.

Our society has become a society of knowledge. The answer to the question of how to reduce unemployment has become more and more unified: education. In this case, higher education, meaning college and university. With this disposition in our society, how does it affect the students? How does this change of society and our universities affect the students of these institutions? In this study we have chosen to examine the choices of students in universities in several Swedish cities.