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.

X-ray fluorescence (XRF) detection of heavy metals is a cost- and time-effective method for investigation of polluted areas. Compared to laboratory analysis, XRF analysis is limited by high detection limits and uncertainties in some situations. Preparation of samples is known to affect the results of measurements.The purpose of this thesis is to bring a deeper understanding of how different factors affect the results of XRF-analysis. A large number of measurements have been made with the instruments Niton XLt 700 and Niton Xli 700. Results from measurements of lead, zinc and copper have been analysed.This study has shown that a greater moisture content will give a lower measured concentration for the same sample.

It is important for today?s farmers to minimize the costs for crop establishment, because of decreased prices and support from the EU. Farmers, who plow in autumn on heavy clay soil, often do some kind of tillage in autumn to get better soil structure before spring seeding. This is especially important when growing small seed crop, e.g. sugar beet and oil plants.

The residential yard at Kvarteret Landsfiskalen 1, in the area Herrgården in Rosengård, Malmö was built in 1971 and has since then been reconstructed twice, in 1984 and 2008. The yard is found in an area which was built during the years 1965 ? 1974, a period in which the swedish goverment approved a decision to build one million homes, and much of the events in this particular yard is also typical for the process in many other areas built during the same period.At the original construction the design of the yard was entirely incused by the pressure in time and finance, one was under at that time, in order to over- come the housing shortage. The design it has nevertheless been given, reflects the esthetic ideals of that time well.The building of the area was barely finished when the swedish authori- ties started handing out grants in order to support the rearmament of the outdoor environment in the areas built during the so called ?million program?.

SCA has today almost 300 000 hectares of their forest land planted with lodgepole pine(Pinus contorta var. latifolia). Due to initial extensive planting in the 1970ies the area oflodgepole pine forests in the thinning age has grown rapidly from the end of the 1990ies.During the years 1996-2005 first commercial thinning of lodgepole pine at SCA took place.The goal of the hereby presented study was to investigate the growth and stability in thosefirstly-thinned lodgepole pine stands a few years after thinning. Furthermore, the objectivewas to investigate the relationship between stand stability and different stand parameters.Additionally, lodgepole pine stem quality was estimated.The study is mainly based on the data collected during an inventory project carried out atSCA in 2008. Altogether 91 lodgepole pine stands in northern Sweden were measured afterthe first thinning.

Energy-wise houses in Järinge - technical follow-up The company JM built energy-efficient houses in Tensta in Stockholm. They have built a total of 16 houses divided into two parts of A-houses and B-houses. The buildings are an attempt by JM to minimize energy-use of the buildings without affecting the comfort and living standards. The project aims to examine the data for the 16 houses on the basis of data and produce a report showing how the buildings worked through a technical perspective. JM approximates that the purchased energy will not be higher than 95 kWh/m2 per year.

Our purposes with this essay was from the perspective of young people that has completed a stay at HVB-home, their parents and the social welfare secretaries get an apprehension on their way of looking at the purpose of placement in a HVB-home agrees with the comprehensive view of the placement. We also wish to get a picture of what is of important to change in this matter. How do they experience the reasons for the placement, goals and purpose? What positive and negative experience do they have from their placement? What is relevant to change when you look at the different parties' ways of looking at change/progress in this matter? In what different ways do the parties look upon collaboration and how does that effect the treatment? Our qualitative study is built upon interviews with the persons mentioned, upon educational visits to HVB-homes and upon interviews of staff at HVB-homes. The staffs opinion has also been compared with the other perspectives.

In today´s forestry, assessments of needs for thinning are based on basal area measurements. This is an indirect measurement. The approach and the developed assessment tables are based on an assumed production forest, which implies that management proposals in stands that deviate from the basic model may be misleading. Since Walter Bitterlich in 1948 launched the idea of the relascope, several modifications have been developed for different purposes. In common is that all are based on a certain angle measurement principle.

In the west part of Trelleborg, on previous farmland a new society is under construction. It is situated right next to the ocean and close to the European freeway. Eight types of villages, all with different kind of architecture will be built in the area, one of them is Torns Village built by Skanska and Ikea. A concept called BoKlok. This specific village consists of twelve houses and five apartment buildings. They are all somewhat classical in their appearance with wooden panel, but at the same time they have a modern touch.

Using Varshney's theory about intra- and interethnic networks, this thesis examines how civil society in southern Thailand is built up.During 2004 the violence between Muslims and Buddhists rose in southern Thailand. The government tried to fight the insurgency using violent police and military forces, resulting in hundreds of deaths and part of reason why Thailand is loosing rank in Freedom House's democracy index. Varshney means that a civil society built up on intraethnic networks works favourable to violence between different ethnic groups. Sorting out and defining what is meant by ?ethnic? and ?civil society?, this thesis shows why to look at the insurgency in southern Thailand as an ethnic conflict surviving partly because of an intraethnic civil society.

This bachelor thesis aims to draw attention to sound in the heritage sector in Sweden. In particular, to thesoundscapes that can be identified in our cultural heritage environments. Sounds in an environment, here calledsoundscapes, affect our perception of the environment and how we remember it.To find out how the heritage sector uses and would be able to use sounds, I have firstly studied if audio recording iscomparable with the visual photographic image. I then present examples of sound documentation concerning theconservation of built environment. In addition, I have interviewed five key informants who all have a centralresponsibility for five cultural heritage environments.

The corn plant came to Europe with Christopher Columbus in the 14th century and have ever since bin cropped here, but corn haven?t bin very common in Scandinavia until recently. The mainly use for this crop silage but even corn for grain is cropped in Europe. Corn for grain is a common part of feed in beef and chicken farming. In Sweden corn for grain is pretty rare but almost 1000 hectares are used for this crop, Lantmännen Sverige is the biggest buyer of corn at the moment.

There are different types of risk, examples include credit risk, liquidity risk and financial risk. In DeMarzo & Berk (2011, s. 293) is a study presented which is based on the yield of different types of financial assets between 1925 and 2009, the study show that a high risk gave substantially higher reward. With the study as a background, it is interesting to study practical risk management within participants of the financial markets of Sweden. In risk management there are several theories about whether risk can be calculated and analyzed with scientific methods in practice.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Bebyggelseantikvariskt program15 hpInstitutionen för kulturvårdGöteborgs universitet2013:4.

Two elementary schools are now being built in Gråbo (in the municipality of Lerum),Röselidsskolan and Ljungviksskolan, which are both designed with solar thermalcollectors for the schools domestic water heating. During the summer while thelargest amount of solar heat can be generated, the activity hence the domestic wateruse in the schools are heavily reduced. Both schools are connected to the local districtheating system which makes it possible to use the solar collectors to deliver heat tothe district heating.The purpose of this thesis is to evaluate the two systems mentioned above and todetermine which system is more suitable to apply on a school. The building whichconditions were used for this evaluation is Röselidsskolan.A solar heating plant of each system type was dimensioned from the expected andknown conditions of the building. The purpose with the dimensioning was to makethe solar plants replace the ordinary energy source as much as possible.