Background: Goodwill has always been frequently discussed and a lot of scientific research has been done regarding factors that affect companies? impairment of goodwill. Previous research has concluded that companies reporting low results are more prone to do impairments of goodwill than companies reporting better results which possibly can be seen as a form of earnings management.Purpose: The purpose of this essay is to examine if goodwill impairments occur to a greater extent among Swedish listed companies when the companies are reporting lower earnings. A subsidiary purpose is to see if there has been an improvement since 2008 regarding the size of reported goodwill in comparison to equity in the years 2009-2011. And to analyze the development of the companies goodwill impairments in relation to reported goodwill.Methodology: Three quantitative studies have been performed for the years 2009-2011 where all the listed companies on NASDAQ OMX Stockholm have been included.

Most studies regarding wolf (Canis lupus) predation on moose (Alces alces) have focused on the total annual consumption of moose within a wolf territory but few have tried to describe the spatial impact of wolf predation on a local scale. In this study I have analyzed wolf movement data, wolf predation, moose hunting statistics and moose hunter observations to investigate how wolf predation affects the human harvest of moose in Scandinavia. Since wolves prey on mostly juvenile moose during summer, analysis of their summer movement patterns is crucial to understand its impact on the human harvest later during autumn. In this study both reproducing (n = 45) and non-reproducing wolves (n = 12) reduced their movement range during summer to 66% and 67% of their annual movement range, respectively. Reproducing wolves increased their movement range from early to late summer while non reproducing wolves did not.

This study is about the female entrepreneur in rural areas in Sweden. Five women were interviewed with the aim to examine their way of living (livsform), their motivation, what significance it is to be a woman in business and how female entrepreneurs can be encouraged to start their own business. The conclusions : ? The women in this study live an independent life , but the their way of life (livsform) has changed during their life ? Female entrepreneurship can be promoted trough greater knowledge of the female business, better advice to the entrepreneurs, more networking groups and reducing bureaucracy. ? The driving forces for the women is to do what they like and are interested in, at the same time as they have time for the family and children. They also like to work in the rural areas. ? Female entrepreneurship can be promoted through greater knowledge of female businesses in the community, by creating virtual meeting places such as networking groups and mentor groups on internet.

In recent years the construction industry has been exposed to increased time pressure which has resulted in a higher amount of wastage. Today 35 % of all construction projects in Sweden is "wasted". Time pressure has risen due to increased competition on the market, with more actors entering the construction business, therefore profit margins decreased which has led to a more pressing need for decreasing the amount of wastage.Bravida is Scandinavia's largest supplier of installations and provides specialist services in electrical installations (heating and sanitation), and ventilation. Mahdi Bawaqneh's task was to investigate where, how and why wastage occurs in the company's projects and how to prevent such wastage. The thesis covers the subjects of lean production, communication in projects and planning of projects.

The development of our time, is due to great progresses in technology and an enormous ex-plosion of knowledge, has lead to an increased effort of our attention as a result of a boundless torrent of information . Higher productivity and efficiency in our workplaces and homes crea-tes fewer opportunities for rest, leading to a community where stress has become a national disease. Recreation is an important part of our lives in order to be able to deal with stress and is now considered to be an essential resource when it comes to sustainable development. Green spaces are therefore today viewed to play a considerable roll for the national health. Nature has proven to have positive influence on man which leads to a decrease in blood pressure, an increase in power of concentration and lowered production of stress hormones.

The purpose of this randomized controlled study was to investigate the effect of internet- administered guided self-help for women suffering from psychological problems following traumatic childbirth. The eight-week treatment program consisted of written chapters based on cognitive behavioral therapy. 56 participants were randomly assigned to a treatment group (n = 28) or a waiting list group (n = 28).The results showed that post-traumatic symptoms decreased as a result of the treatment, with large within-group effects measured by both the Traumatic Event Scale (TES) (d = 1.33) and the Impact of Event Scale-Revised (IES-R) (d = 1.3). The difference between the groups was only significant when measured by the IES-R in which case the between-group effect was large (d = 0.97). The proportion of the participants who showed clinically significant improvement was considerably greater in the treatment group than in the waiting list group.

The Master of Science in Energy Systems Engineering program at Uppsala University started in 2000 and 221 students has graduated since. This master thesis aims to answer what competencies alumni considers most important for successful professional practice. It also seeks to find out how these competencies are reflected in the program to identify potential gaps between importance and how the competencies are being prepared. With inspiration from similar research a method has been developed consisting of two steps: (1) A survey and (2) interviews with alumni. The alumni survey rates the professional importance of 13 competencies and how well the corresponding competency is prepared in the program.

The objective of this study is to understand how people with psychiatric diseases who are enrolled at a psychiatric clinic experience the recovery process and which internal motivations and external factors influence the process. The study is based on interviews with five people who have been enrolled at a psychiatric clinic. Another aim of the study is to understand how the importance of the outpatient care for the personal recovery and the improvement opportunities of the support from the rehabilitation unit that the interviewees see. The study is qualitative and abductive approach was chosen. This means that the study is based on empirical data supported by established theories.

The purpose was to describe the significance of participation concerning leisure time and household duties for persons with mild intellectual disability living in a group home with some support from caretakers. Interviews were performed with five persons, two men and three women, living in such a group home. The questions in the interview guide had an open character and were divided into four different areas, leisure time, economy, cooking, cleaning and laundry. The results indicate that all informants felt they participated in all four areas. Further on, the results show there was participation of three different kinds.

This paper examines and compares several different sites in Sweden in addition to one in Mexico regarding whether the ecological requirements theses sites have had during planning and construction has affected the design in any way. Is it possible that, for different reasons, one thinks ?like nature? when one thinks of ecology and, if true, how does this reflect on the spatial and structural design? This paper tries to identify if some sort of general design expression is used in projects with requirements on ecological sustainability. In total, five projects have been compared in different areas such as choice of materials and their composition. These projects have an ecologically sustainable processing of water in common, although most also have ecological consideration in other areas as well.

In this report we examine the NFC (Near Field Communication) technology as far as the development has come until today. We adress different use areas and explain the technical funcionality. By using data collection methods as a specialist interview and also a survery we want to detect potential risks and safety-issues in implementation of the new technology. Our main-focus in this report is to examine how NFC can play an important role in the developement of social interaction and social media. By compiling our data and research materials we will analyze and present a report conslusion.

Many wood living insects are considered threatened by modern forestry due to the reduction in amount of dead wood. During the last decade various methods have been used to enhance the quantity of dead wood in managed forests. However little is known how and if these methods are aiding saproxylic insects. The threatened tenebrionid beetle, Upis ceramboides, is already extinct in southern Sweden. It develops in white rotted dead birch (Betula spp) and requires sun-exposed sites.

In September of year 2006, a young boy was brutally killed by a girl, age sixteen, in Örebro, Sweden. Girlgangs became a frequent subject in media. Professionals? working with adolescents claims that girlgangs notis an existing phenomena in Sweden as it is in for example in the United States. The aim of this thesis was to investigate if teenage girls in Sweden have a tendency to join gangs as they do in the United States.

The energy use in a workshop company has been examined in this work in order to find areas for energy efficiency improvement. The combined oil and electricity heating in the company were compared with other alternative heating systems including cooling of the premises in following combinations:Ground source heat pump for heating and coolingDistrict heating and absorption coolingDistrict heating and low temperate surface water coolingEnergy use, operation costs and carbon dioxide emissions were calculated for the current heating systems and the three alternatives including cooling. The ground source heat pump for heating and cooling decreases bought energy with 34 MWh annually compared to current heating only. The district heating and low temperate surface water cooling has the largest reduction of operation cost and carbon dioxide. The operation cost decreases with 42 kSEK and the carbon dioxide with 43 metric ton CO2 annually.

The intention has been to look at the school system in South Africa and specifically at arts and culture in grade 10 to 12. I have visited a number of classes and interviewed the teachers working at the art centre PJ Olivier in Stellenbosch. By doing this I wanted to get to know the system and to understand the intentions that the curriculum describes.I have all through the study related the areas I?ve looked at to the curriculum to see how well the intentions are implemented. I have also compared everything with the Swedish school system.The curriculum has good intentions but the country has a lot to do before they reach the goals with a school system where everybody is included and where there is ?ubuntu? (Zulu word for humanity or I am what I am because of what we all are).