Sedan 2005 är det genom en förordning av Europeiska unionen bestämt att svenska börsnoterade företag ska nedskrivningstesta sin goodwill. Diskonteringsräntan som appliceras vid denna nedskrivningsprövning är av väsentlig betydelse. Vi replikerar delvis en studie av Carlin & Finch (2009) som beräknade teoretiska diskonteringsräntor enligt Capital asset pricing model (CAPM) och jämförde med de diskonteringsräntor som börsnoterade företag i Australien använt i sin redovisning. Carlin & Finch (2009) ansåg att avvikelserna däremellan kunde förklaras genom utövanden som är diskretionära och att opportunistiskt beteende förekommer när företag sätter sin diskonteringsränta. Vi använder ett underlag bestående av Sveriges största börsnoterade företag, de som är noterade på Large Cap- och Mid Cap-listan på Stockholmsbörsen, och studerar hur andelen som redovisat en enligt CAPM avvikande diskonteringsränta förändrats sedan de nya redovisningsreglerna trädde i kraft år 2005 till år 2009.

Platelet aggregation is a major and common problem in blood samples from cats. This greatly affects the accuracy of counting of the platelets. Because of the difficulties in counting feline platelets, results for patients and reliable reference values for cat platelets are currently so inaccurate as to be almost useless in diagnosis of thrombocytopenia. In this study we used an effective method to prevent platelet aggregation. Blood was collected in CTAD test tubes and prostaglandin E1 was added to the blood sample.

For a company to get the best possible profitability, requires financial planning. Budgeting isa common tool in financial planning. For operating lamb producers, a planning program suchas Agriwise is a good tool. Individual lamb producers may change certain standard figureswithin the planning program to better correspond with reality of the individual cases. In thisway, lamb producers may plan according to which revenues and costs they may expect thenext period.

Domestic weekly magazines in Sweden are characterized by an emphasis on practical editorial material such as cooking recipes and knitting patterns, and also contain a comparatively large share of reader material. This makes it possible to study the readers through texts produced by themselves. The aim of this study of columns of readers' tips on domestic work is to analyze how readers embody a specific femininity centered around the woman as responsible for the home, in the sense of everyday maintenance as well as aesthetic development. The author defines this femininity as "home maker". The theoretical framework for the analysis is the sociological theory of Pierre Bourdieu, and Jonathan Potter's and Margaret Wetherell's model of interpretive repertoire is also used where modality is discussed.

I samband med den verksamhetsförlagda utbildningen har ett examensarbete i form av ett enklare utredningsprojekt genomförts. På förfrågan från MAF Arkitektkontor AB har en utredning om möjligheten att framställa fullständiga detaljplanehandlingar i Graphisofts programvara ArchiCAD genomförts. Detta genom att ta fram en detaljplan i programmet. Idag arbetar planerare på MAF i programmet Focus vid detaljplanering och vid datorstödd detaljplanering på Luleå tekniska universitet har Vianova Systems programvara Novapoint använts. Båda dessa programvaror har anpassade verktyg enbart framtagna för framställning av detaljplanehandlingar.Tidigare vägledande material för hur man tar fram detaljplanehandlingar i Graphisofts ArchiCAD saknades vid uppstart av arbetet.

The purpose of this paper is to find out how a few different women with a Roma heritage sees their to succeed possibilities in Sweden.To illustrate these issues has an hermeneutical approach been used. Materials were collected through interviews with Romani women in a municipality in western Sweden. The material created during the interview sessions is based on the five interviewees' interpretations of how they look at their life and the recognition of Roma people.The interview results show that Roma women have gone through various changes linked to school, language, family, work. Young women and their parents have become more aware that education is an important capital to invest in, in order to later obtain a good job and future. When it comes to school the results show that Roma children have become better at reading but there is still some Roma children who do not attend school, even though there is their native language, Romani, in many schools.

AbstractThe political parties in Sweden are losing members. This is seen as a problem because the political parties are the base and the recruiting ground for members to decision-making bodies. Social movements are seen as a place where people with a modest background could express their opinions and also learn the political process. These movements have also lost members during the last decades and this could seriously affect the representation of lower social groups among the decision-makers. This essay emanates from Robert D.

I mitt arbete vill jag medvetengöra sinnens betydelse. Motivationen till examensarbetets upplägg och frågeställning har vuxit fram, i takt med arbetet som blivande musikterapeut. Av den litteratur jag använt och den metod jag utbildats i, har det både stärkt och inspirerat. Människans sinne är av stor betydelse. De slutsatser jag drar är utifrån arbetet med två barn med autism, FMT-metodens grundidéer, samt faktadelar, som i citat presenteras.

The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation.

The structural rationalization of rural firms in Sweden has led to many new creative ways of developing companies. The agriculture sector is characterized by the need of capital in form of buildings, labor and inventory. The rationalization process has led to free capacity in rural firms when new technology make buildings and inventory not longer necessary for the production process. To get a better cost coverage this free capacity can be used to start-up new business areas that help the rural firm to growth.The study aims to identify factors that motives entrepreneurs in rural firms to develop new business areas. The purpose is also to analyze driving forces that lies behind development of rural firms and the forces that support or not support development in rural firms.The study is built upon five cases that all can be categorized as firms with different size and orientation.

Background: The global capital markets have enlarged investment opportunities and thus also the sources of funds for companies which increasingly face global markets for their services and products. Huge capital movements show that investors are constantly searching ways to minimise risk and maximise returns. In the light of the substantial growth of assets in institutional funds, an important question for international finance is the degree to which institutional investors have diversified their portfolios internationally. Purpose: The purpose of this study is to examine the international diversification of portfolio investments of institutional investors in Japan, the US and the UK and deepen into international diversification in portfolios of Japanese institutional investors. Demarcations: Institutional investors can use their power directly in companies or indirectly through capital markets.

Uppsatsen beskriver junk bonds ur företagets perspektiv. Den första, teoretiska delen inleds med en genomgång av obligationsupplåning i allmänhet, där viktiga begrepp beskrivs. Därefter beskrivs den i detta sammanhang viktiga kreditvärderingen, med särskild tonvikt på junk bond-relaterade förhållanden. En beskrivning av den svenska räntemarknaden följer och den i detta sammanhang växande europamarknaden poängteras. Härefter sker en teoretisk genomgång av junk bond-marknadens uppkomst och historik, dess användningsområde, dess för- och nackdelar som finansieringsmetod samt den kritik som i många stycken har riktats mot den.

People who invest capital in promising projects as a profession are called venture capitalists. They are constantly looking for new investment opportunities. Recently, media have observed a growing interest in forest land as capital investment. This is because several fund and investment company market the possibility of safe return through investment in woodland, both in Sweden and abroad. When an investment in forests is seen as an acceptable investment option, focus turns to nearby areas, namely agricultural land.

The parallel bars is used in physical therapy and is mainly used for patients who have to train walking and balance after a stroke or an operation. It consists of two long handrails with two legs on each handrail. These legs go down into two ground-plates and are locked at the wanted height with a pin. The parallel bars is an appreciated device and is used on a daily basis in many care units.The main issue with the manual parallel bars is that it is very difficult and heavy for a single person to adjust the height of it. If a larger adjustment of the height has to be done, the legs have to be adjusted one at a time otherwise the they will be locked.

Borlänge Bandy är en sportförening med säte i Borlänge. Målet med detta arbete var att utreda hur Borlänge Bandy uppfattas av sin målgrupp idag, och utifrån detta skapa en ny grafisk profil som gör att Borlänge Bandy bättre uppfattas som enhetligt av målgruppen, det vill säga bandyspelare på Borlänge Bandy, anställda och styrelseledamöter på Borlänge Bandy och nya potentiella medlemmar. Dessutom skapades en förnyad logotyp i enighet med åsikterna som kom fram i enkätundersökningarna som utfördes. Genom flera enkätundersökningar gavs bakgrundsinformation om hur Borlänge Bandy uppfattas av sin målgrupp. Svaren från enkätundersökningarna låg sedan till grund för en förnyelse av Borlänge Bandys logotyp då det framkommit att en majoritet av Borlänge Bandys målgrupp ansåg att den behövde förändras. Genom diskussion med en fokusgrupp diskuterades förslag på en förnyad logotyp och utifrån deras kritik skapades en slutgiltigt förnyad logotyp.