Bakgrund och problem: Goodwill är en tillgångspost som i många företags balansräkningarhar vuxit mycket sedan införandet av IFRS år 2005. Istället för regelbunden avskrivning skadet istället ske en årlig nedskrivningsprövning av goodwill. Detta ger mer friheter åtföretagsledningar att avgöra om nedskrivning ska ske än vad som tidigare var fallet. Dennamöjlighet att manipulera redovisningen för företagets eller ledningens intresse skildras inomteorin earnings management. I denna teori finns en metod som kallas för big bath accounting.Den innebär att en nytillträdd VD genomför ett redovisningsmässigt stålbad som kan innefattasenareläggning av intäkter eller tidigareläggning av kostnader.

Skälby park is situated approximately 2,5 km northwest of the central parts of Kalmar and is one of fi ve town part parks. Originally Skälby consisted of a village of four farms. In 1965 the municipality in Kalmar bought Skälby and the agriculture ceased to appear. The land was parcelled out into plots and new roads. Only the area surrounding the old buildings remained, turned to a park.

Trenden i byggbranschen är att efterfrågan på täta, energisnåla byggnader ökar. Passivhus och andra lågenergikonstruktioner blir vanligare och vanligare. Riskerna med att bygga in organiskt material som trä i dessa konstruktioner har fått branschen att börja titta på alternativa material. Lättbetong är ett material som både har bärande och isolerande egenskaper. Dessutom är det inte organiskt vilket gör det okänsligt för mikrobiell påväxt.

Denna undersöknings syfte har varit att utreda när och hur subkulturen klubbkultur växte fram i Malmö, vilka som tog den hit, vad som då definierade kulturen och hur detta skiljer sig från idag.Ytterligare syfte har varit att undersöka hur klubbkulturen som sägs genomsyras av en universal jämlikhet, på olika sätt, såväl inkluderat som exkluderat människor från att delta i den. Genom kvalitativa intervjuer med sju aktörer aktiva inom klubbkulturen under det sena åttiotalet och tidiga nittiotalet, men också genom min egen bakgrund som besökare, arrangör och DJ, målar detta arbete med hjälp av muntlig historia, ett kulturanalytiskt perspektiv och med Sarah Thorntons teorier om klubbkultur och subkulturellt kapital upp historien av hur Malmös klubbkultur växt fram samt de viktiga faktorer som definierade den och på vilka sätt kulturen både exkluderade och inkluderade. Resultatet berättar en historia om en ny upprorisk motkultur som under det tidiga nittiotalet utvecklades från att ha varit en brett inkluderande, men samtidigt en underjordisk gör-det-själv-kultur, till att bland annat genom tyst exkludering i form av nischade smakgemenskaper och konsumtionssymboler, utvecklas till en uppdelad kultur som inte bara positionerade sig mot det så kallade mainstreamsamhället utan även mot andra klubbkulturer..

Background and problemThe Student union and Länsförsäkringar in Jönköping has an agreement that provides students at Jönköping university with subsidized insurances. The fact that none of the mentioned parties knows what the insurance market at Jönköping university actually looks like makes this an interesting field to study. This thesis will aim to provide the parties with a map of this insurance market and increased knowledge about how students think and behave regarding insurences.PurposeThe overall purpose of this thesis is to increase the knowlegde about students? buying behavior regarding insurences. We will also investigate if there are uninsured students at Jönköping university and quantify that amount.

The following report comprises my bachelor´s thesis in Industrial design, 30 hp. It is executed in collaboration with Bonum senior housing, who has been the client and assignment- maker of this project.The goal was to design a bench for their entrances, which could represent not only the needs of the target group but also Bonum as a trademark. The work is done with great care for both human kind and the environment, with sustainability as beacon.The design process has been followed.Initially, you will find the definition of a bench for entrances, the framework including inclusive as well as sustainable design, a function- and market analysis followed by the inspiration part of the project. Getting to know the target group and their specific needs has been essential for this work.Investigations about what senior house living and senior products are and what the target group thinks and feels, has been done. As a result, two ?personas? has been developed.With the help of a purposely chosen group of people, surveys and ergonomic studies has been executed, as well as prototype-testing.The fact-finding has formed the stable and unavoidable foundation of this project, which later on gets more creative and idea based.

Background: The standard of living should be the same for everyone, whether the apartment is placed in an old or new building. The residential properties that were built from 1965 until 1974 is now beginning to become old and in need of restoration. The financial crisis during the nineties contributed to the lack of maintenance on the buildings in Sweden. As the public buildings gets older more and more defects occurs. The coordination and maintenance will therefore have a more significant role in the housing company ?s work.The increasing interest about how old a building can be, attract much attention.

During the period 1905 to 1940 it was possible to get a loan from the state to buy land and build a small farm or a house in rural areas. This loan act and its effects have been studied earlier in different ways, but never as a total study for a geographic region. The region Malmöhus Län has been chosen. The purpose of this paper is to study in which parts of the area loans were taken and who sold the land that was used for these purposes. Earlier studies have looked at a larger geographical area for some specific years.

The world is currently facing a huge severe challenge in handling the issue of climate change. One of the ways to lower the green house gas emissions, which is seen as one of the main contributor to the climate crisis, is to use renewable technologies such as for example photovoltaic (PV) systems. PV-systems are also suitable for so called micro production, small scale energy production facilities, since it can be placed on practically any rooftop with the right solar conditions. In Sweden the usage of PV-systems has not yet gotten any wider spreading, even though the solar radiation conditions are very similar to countries that produce a lot of solar energy, as for example Germany. The aim of this paper is to describe non-adopter perceptions of PV-systems. The study holds a qualitative approach using deep interviews for data collection.

Energy is an important issue in the current world which significantly affects sustainability and development. Energy generation and use are major sources of CO2 emissions which is one of the most important driving factors in global climate changes. The amount of energy used in house hold section can lead to estimation of the amount of CO2 emitted within this section which subsequently would be a ground to better management and maintaining a sustainable society. This study which is a bachelor?s project in sustainable energy, deals with estimation of CO2 emission from different types of residential houses in Sweden. An extensive literature review on energy use in Sweden by different residential sectors has been conducted.

Syftet var att undersöka hur sjuksköterskor, inom hemsjukvården, uppfattar sin egen kompetens och sitt behov av stöd i relation till sina arbetsuppgifter. Metoden är en enkätstudie. Enkäten förmedlades via e-post. Urvalet utgjordes av 131 sjuksköterskor inom hemsjukvården i en större stad i Mellansverige, varav 15 av sjuksköterskorna deltog i studien. Resultatet visar att den egenuppfattade kompetensen hos deltagarna var hög och majoriteten av de sjuksköterskor som medverkade känner sig trygga i att arbeta självständigt och att utföra sitt uppdrag som sjuksköterska inom hemsjukvården.

This study was conducted at the University of Bath, UK, from September to December 2014 as part of an ongoing research project aimed at elucidating how the Grb10 gene might act as a mediator of long-term health effects (such as predisposition to obesity, diabetes, coronary heart disease and hypertension) caused by environmental factors during development. This phenomenon is known as developmental programming. The purpose of this thesis was not primarily to answer any of the broader questions posed by this research project at large since this would require much more data than is reasonable to acquire over the course of a few months, but rather to evaluate the methods used in this project and reveal whether they are working the way they are presumed to. In the research project, which employs mice with the Grb10 gene knocked out as well as wild-type control mice, a dietary restriction model is utilized during gestation, which is supposed to generate offspring with lower birth weight and subsequent detrimental health effects in adulthood. This is supposed to be achieved by restricting the protein content of the pregnant mothers? diet to 9 % (as opposed to the control diet of 20 %) throughout gestation.

Organic agriculture is financially promoted in Sweden by special environmental support and as consumers we are all encouraged to buy organic food. At the same time scholars at the Swedish University of Agricultural Sciences claim that organic farming does not provide any environmental benefits. The main criticism is that organic farming has lower yields than conventional, which means that more land is needed to produce the same amount of food as in conventional farming, leading to deforestation and loss of biodiversity. As for climate change, the critics claim that the significantly higher productivity in conventional crop production compared to organic, releases surplus land, which could be used for bio-fuel production and thereby replace the fossil fuels. The critics also claim that organic farming causes higher nutrient leaching than conventional.

The objective of this study was to uncover what aspects of urban plazas and parks that are most important for users? evaluations of places? aesthetics and microclimate (the characteristic climate for a limited space). This was done by investigating people?s general ideas of plazas and parks (the prototypical concepts) and compare these with place users? descriptions of four specific places. Interviews with two groups (31 and 24 persons respectively) were carried out in order to collect this information.

This project aims at investigating if the use of UML as a support to small-scale development ofan embedded system is relevant. The investigation is conducted by using UML during the initialphase of the development ofTelfafill, a filling machine by the company ?Telfafill AB?. The aimof the development of Telfafill is to separate the user interface from the control unit. In additionto this main objective, Telfafill AB would like possible changes to, and additions of,functionality of the filling machine to be investigated.Within the boundaries of this project, the development of Telfafill reached a full requirementspecification of the proposed system, and contact was made with potential external developers.No prototype construction had been started when the project ended.