Background: Sweden and the rest of the world went through the biggest financial crisis at the end of 2008 since the 1930s. The major Swedish banks have goodwill related to their acquisitions inside and outside Scandinavia. Swedbank, SEB and Nordea has acquired in the Baltic countries and Russia, however Handelsbanken has established itself in Great Britain. The crisis in the Baltic countries led that real wages fell, unemployment rose, real estate prices collapsed and the number of borrowers who had trouble repaying their loans increased rapidly. All this led to the problem of impairment of goodwill in the Swedish banks that had expanded rapidly in the Baltic countries.Aim: The aim of this study is to investigate the application of IFRS 3 in Swedish banks before, during and after the financial crisis, and to investigate the low-downs in the four majorSwedish banks in 2006-2010.Completion: The study is primarily based on the case studies by the examination of the annual reports from all banks as well as evaluation of the interviews.The authors have chosen to makea strategic choice of a small number of cases through the concentration on the impairment of goodwill in the bank sector of Sweden.Results: The result of this study is that there are problems for banks in implementation of IFRS 3 in practice because of insufficient information in the banks' financial statements.Generous estimates used in the calculation of impairment testing.

Resin-top disease is a rust fungi that occurs both as a host alternating form, Cronartium flaccidum G. Winter., and as a non-host alternating form, Peridermium pini Pers. The host alternating form can use a variety of hosts but the most commonly used species in the boreal forest is Melampyrum sylvaticum. In Scandinavia the Resin-top disease infect Scots pine, Pinus sylvestris L. The fungus infects the needles through the stomata and then grows through the branch to the stem where it strangulates the vessels transporting water and nutrition to the treetop, which kills the top.

In the proposition Nya förmånsrättsregler, 2002/03:49, the government suggests a new bill of beneficial rights, or FRL. The proposition has several changes, mostly for The Banking system. One of the changes is that the banks´ individual beneficial rights shall be replaced by a general beneficial right, where the beneficial value never exceeds 55 percent of the value of insurance bonds. Previously, the beneficial value was 100 percent.The purpose of this essay is to evaluate the relationship between the banks´ activities, and the new bill of beneficial rights, especially what the effects will become for the public companies within the printing houses, with 1 - 49 employees in the Skåne Region.The survey includes a total of 142 companies and it was distributed via e-mail. The conclusions from the study are that there are tendencies of increased difficulties for companies to get their credits granted by the banks.

Homocystein (Hcy) är en aminosyra som är starkt bunden till kroppens metabolism av metionin. När hcy tillbakabildas till metionin krävs närvaro av vitamin B12 och folat. Analys av hcy i plasma (P-hcy) används vid misstanke om brist av någon av dessa vitaminer. Analysen kan utföras med ett antal olika metoder. I denna studie analyseras P-hcy immunologiskt med analysinstrumentet Immulite 2000 XPi (Siemens Healthcare Diagnostics Inc, Erlangen, Germany) och enzymatiskt med analysinstrumentet Cobas 6000 (Roche Diagnostics Scandinavia AB, Bromma, Sweden) med syfte att jämföra analysresultaten från de båda metoderna.

The aim of this qualitative study was to examine and understand how teachers see and handle the signs of child poverty within a classroom context. The paper is based on an interview study involving 8 teachers in 2 Swedish schools for children between the ages of 6 to 12 years old. Poverty is a complex word and there are many definitions of it. What do teachers interpret as signs of child poverty in the school context? How do they act when they think it?s necessary to protect a child from being affected by it, and how can we understand their choice of action with the help of action theory? We discovered that the teachers notice different things as signs of child poverty, and they all react in both different and similar ways.

ABSTRACTThe purpose of this essay is to investigate possible questions generated by theperformance/installation Har hon inget vettigare att göra? Du då. Har du inget annat att hitta på än att ståoch glo på henne? by the artist Elin Wikström. The Constructed Situation invites the spectator to be apart of a continuing process of thought.The subjective feeling makes an important insight to the work through methods of the aestheticsand the performative., mainly from Margaretha Rossholm Lagerlöf.

Relationships and trust between humans create the psychosocial working environment. This is a basic human activity and is communicated in a continually ongoing process. Conciseness about the value of trust and social capital motivates the need for work, with threats to communication, being conflicts and noise. This can create greater trust in the workplace as a whole, as well in the working team. Scientists are increasingly interested in these social relations in the working environment; there are profits, both for production and in terms of individuals2019 well being, in shifting the focus away from a purely production-oriented, economic perspective.

Animal art is one of the more mystical aspects of Scandinavian Iron Age culture. It has foremost been regarded in the light of art and style history. Interpretation has also ? mainly from the 1990s and onwards ? been made through iconographic analysis. But the problem here is that iconography requires textual analogy, something that the Scandinavian Iron Age lacks.The purpose of this paper is to lift some of the ?mystical fog? that engulfs the scandinavian animal art, by developing a method for interpretation of pre-historic images that evades the flaws in the iconographic method.

There is an increased pressure for firms to provide the financial market with additional information. Such disclosure is attached with different kinds of costs. In spite of these costs, and in spite of increased mandatory disclosures, firms choose to voluntary disclosure financial information to analysts and others. This indicates that firms also benefit from providing additional information. The subjects of this study is 431 annual reports from firms listed at the Stockholm Stock Exchange for 2002 and 2005 and the objective is to survey factors that can explain variations in firms? voluntary disclosure.

Ellos was founded in 1947 by Olle Blomqvist and quickly grew into one of the leading mailorder businesses in Sweden. Ellos Group is in the current situation Scandinavia?s largest ecommercecompany and since 1997 owned by the French holding company Keering. Thismeant that Ellos became a part of Redcats Nordic along with brands such as La Redoute,Verbaudet , Daxon and others.2010 started a project with the aim to develop a logistic model for these products. The resultwas the department Redmap on Ellos that would serve as both a hub and distribution channelfor Northern Europe.

The purpose of this essay is mainly to study the reason behind students' visits to restaurants, and also their restaurant habits. The study also intends to find a possible difference in students dining habits among the different social classes; working class and middle class.  This study contains qualitative methods. The qualitative research method is in the shape of deep interviews with ten students from different social classes who?s registered at Södertörns  högskola. The results of this investigation show that the consumer society along with the respondent?s habitus and access to capital, has influenced and created their opinions and habits around eating out. This has also created the similarities and differences between them. Keywords:Habtitus, consumption, restaurant, social class, consumer society.

ABSTRACTThe aim of this study is to analyze the aspects which have formed music-students? interest to perform music in various ways. Two of these aspects are family and school. Furthermore, -the study analyzes what music itself, and its performance mean in these students? social and personal lives.

When contemplating entering an alliance the rationale behind the decision should differ depending on the size of the companies involved as well as on other important factors. The important factors influencing the decision are related to the resource pooling potential of the alliance, the power structure along with the business network the companies are a part of. The analysis has shown proof of a need for cooperation if one wish to succeed in the telecommunication industry and it has also determined which resources that are deemed to be most important to get in touch with, for our study object, to facilitate its access to the market. Those resources are defined as a direct channel to the customer, funds/capital and the access to relevant business networks. To get in touch with these lacking resources, three alternative approaches has been proposed; all of them involving a strategic alliance decision.

Urbanization and the flight of the creative class drains the countryside when it comes to creativity and talent. Especially the young leave sleepy societies. Richard Florida claims that the city attracts the creative class and enables for economic growth to flourish. Robert Putnam adds to the picture by saying social capital might be equally effective as nourishment for growth. In Uddebo, a rural village in the south of Sweden one combines the two creating a vivid society where creativity flies high and ideas fertilize each other?s.

Socialstyrelsen, i sin roll av tillsynsmyndighet för den läkemedelsassisterade opiatvården, utfärdar riktlinjer för detta arbete. Av dessa framkommer vissa skyddsfaktorer av särskild vikt, vilka har operationaliserats i en factorial survey med en randomiserad och en standardiserad vinjettkomponent. Dessa bedömdes av yrkesverksamma inom underhållsbehandling, totalt 38 personer. Materialet bearbetades genom multipel regressionsanalys. Resultatet visade att tre av variablerna - psykosocial intervention, boendesituationen samt familjen/nätverkets stöd, har ungefär lika stor påverkan på bedömningar.