Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

To create multifunctional buffer strips along a watercourse in an economically sustainable way requires consideration of many different factors. In this plan we have selected pollutant reduction as the main purpose of the buffer strip. We have also strived to achieve minimal income loss due to reduced production, increased biological diversity, good game preservation that leads to higher income from hunting, aesthetical satisfaction and possibility to profit from available subsidies. This is done mainly to make landowners/farmers more interested in creating buffer strips along water courses. As sand is the dominant type of soil in the area, the water course is less affected by surface runoff compared to if the soil would be clay or some other finer texture. Game preservation and subsidies have therefore been the main factors when establishing the width of the strip, because these require wider buffer strips in some cases.

In this essay we try to find explanations as to why Denmark went to war, to-gether with the United States and other nations, against Iraq. We have exam-ined several factors which we believe to be the most important for Denmark`s decision to go to war. In particular, we have looked at Prime Minister Anders Fogh Rasmussen and his belief system, Denmark`s recent domestic policies especially the immigrations policies, relevant parts of Denmark`s past foreign policies and Denmark`s role within international organizations like UN, NATO and EU. Throughout the essay our attention is focused on Rasmussen as a main actor in forming and pushing through Denmark`s policies..

This master thesis investigates the possibilities of using GPS-information from trains to create a model of a railway system, register the routes of the the trains and predict how the trains will travel in the railway system.The thesis work was done at Icomera AB which is a company that specializes in internet connected vehicle solutions.We describe how the GPS-information is sent from the trains in the form of samples and investigate limitations and possibilities with the available information. About three million samples from 83 SJ-trains were analysed and the samples were filtered with the intent of removing erroneous information. We here found that about 30 % of the samples from the trains were unreliable.A solution for how the samples from the trains can be used to create a model of the railway system traveled by the trains is presented. We use a large set of historical samples and use cluster nodes and Hermite curves to generate a graph that represent the railway system with stations, nodes and the railway itself. A fully automatic solution is not presented since it did not fit into the time frame of the thesis; instead we created a simple tool which can be used to manually finish the model of the railway system.Furthermore, we describe how the railway system and the samples from the train can be used to register the routes the trains travel.

A new curriculum, entailing news for teachers as well as students, was implemented in 2011. Among other things History has been given a more prominent position in that every student will now study the subject. Can this decision lead to history being used more in the future?The aim of this thesis is to study the new curriculum, Gy11, as well the Lpf94 and Lgy70, based on Klas-Göran Karlsson´s typology where the use of history is divided into seven different categories. I will analyze the curricula, looking at what different uses of history that can be discerned as well as what changes have been made over time.

The nitrogen cycle in freshwater bodies is complex and consists of many separate processes affected by a number of important factors for example oxygen concentration in the water, temperature and circulation. Knowledge of the different components of the nitrogen cycle exists; however, a complete and comprehensive picture is difficult conceptually as well as theoretically. The available literature illustrates that the research on nitrogen and the related freshwater processes is still associated with high uncertainty of how much of the supplied nitrogen from the catchment is transported with the water versus and how much is lost due to denitrification, sedimentation or uptake by plants. This report is an interdisciplinary survey of Nitrogen discharge permitting. The research focuses in particular on the decision-making process, the levels of scientific standard and the administrative framework.Application for Nitrogen discharge permits are decided by the Environmental Court with council from their own experts as well as relevant government authorities and organisations.

The text deals with the process of reorganizing and cataloging the archival material emerging from State secondary grammar school in Falun, which appears to have been poorly managed for a number of years. The work was done with consideration to former ways of organizing the material, and a great deal of research was needed in order to establish the outer provenance of the archive.The theoretical discussion goes deeper into the questions of provenance and appraisal in regard to the work,and some choices, especially the decision to reorganize the archive, are motivated with reference to Swedishrules and regulations concerning state authorities' archival management and their duties towards Swedish citizens..

Wood for commercial use is harvested from forests using forest machines like harvesters which folds, branches and cuts trees and forwarders which transports logs to a landing area for further transport to a processing facility. Future forest machines have to be much gentler to the machine operators and forest soil than today's machines. Hence new machine solutions must be developed and tested. A practical way is to develop a physical scale model which can be used as a test-bed to incorporate different types of solutions for suspensions, cabin damping, tires and tracks, crane and overall architecture. The aim of this project was to develop such a 1:5 scale model of a forest machine, named as ?Skogbil.A scaling strategy was employed to arrive at important scale dimensions and specifications ofSkogbil which would be comparable to the full scale model.

Detta kandidatarbete syftar till att undersöka vilka träd som kan vara aktuella vid en eventuell ersättning av hästkastanjerna vid Östra Ågatan i Uppsala. Arbetet syftar också till att förklara vilka komplikationer träd möter i dagens städer, såsom vattenbrist och markkompaktering. Delen rörande trädens förhållanden utfördes med hjälp av litteraturen Trees for tough urban sites av Henrik Sjöman och med hjälp av Tom Ericsson som specialiserar sig på botanik och ekologi. Jag besökte Östra Ågatan för att bekräfta vilka begränsningar träd i dagens städer har. För artval användes boken Stadsträd från A till Z av Rune Bengtsson, på grund av dess fokus på träd och stora artrikedom. Kriterier på storlek och tålighet som sattes upp hjälpte i urvalsprocessen och allvarliga trädsjukdomar togs i beaktande och därefter betygsattes trädens lämplighet. Jag erhöll resultaten att städer är ganska ogästvänliga platser för träd men att Östra Ågatan ändå är fullt acceptabel som växtplats.

Sweden is usually seen as a role model when it comes to integration and diversity, but at the top of the pyramid there is little ethnical diversity to be found. This paper investigates how existing economical and sociological theory explain the lack of swedes with foreign background in leading positions in large Swedish companies. Our findings show that none of the theories applied in this paper can explain the phenomenon in isolation. Thus it is not only taken for granted norms, contacts in one's network or cost minimizing under asymmetric information that lie behind the phenomenon, but an interaction of these aspects. Conflicting demands lead the recruiters to separate talk from decision, the search frame is narrow and no or small efforts are made to increase the diversity.

Abstract"Citizen Influence, Forms and Effects - A study of the Resistance Concerning the Establishment of a Juvenile Detention Center in Kristinehamn 2005-2007"Political Science, Johan Utter This essay circles around the concepts of citizenship and the questions if and how citizens in the modern democracy can influence and effect the political decisions made by the governing body on the local level. This is done by the means of a case-study concerning the establishment of an institutional facility for convicted youths in Kristinehamn. The planning of this facility and especially its planned location in Sunneberg aroused a significant negative response from the citizens, demanding a better alternative for the location.The proposition resulted in heavy protests from the citizens as the planned location was viewed as an important recreation area, where the citizens could experience nature first hand, close to the centre of town. As a result, some citizens living close to the planned location, formed a network called "Bevara Sunneberg", whose purpose was to influence the decision-makers and make the citizen?s voices heard.

The thesis tries to answer how a combination of financial metrics and marketing metrics can improve strategic decision making. The purpose is to develop a strategic working method for general dealers. The method is based on the two theoretical frameworks "The strategic resource model" and "The importance-performance matrix". The suggested method is being tested in a small retail store environment on the Swedish market. The result of the test shows that a better suited strategy can be developed when this strategic method, which combines financial metrics with marketing metrics, is being used.

This master thesis investigates the possibilities of using GPS-information from trains to create a model of a railway system, register the routes of the the trains and predict how the trains will travel in the railway system.The thesis work was done at Icomera AB which is a company that specializes in internet connected vehicle solutions.We describe how the GPS-information is sent from the trains in the form of samples and investigate limitations and possibilities with the available information. About three million samples from 83 SJ-trains were analysed and the samples were filtered with the intent of removing erroneous information. We here found that about 30 % of the samples from the trains were unreliable.A solution for how the samples from the trains can be used to create a model of the railway system traveled by the trains is presented. We use a large set of historical samples and use cluster nodes and Hermite curves to generate a graph that represent the railway system with stations, nodes and the railway itself. A fully automatic solution is not presented since it did not fit into the time frame of the thesis; instead we created a simple tool which can be used to manually finish the model of the railway system.Furthermore, we describe how the railway system and the samples from the train can be used to register the routes the trains travel.

This work was conducted during spring and summer 2012 together with the company Uppsala Academy of Management as the principal. The two main objectives for the work are that: ? Make a comparison between the measured volume in the standing forest and the measured volume at the industry on Uppsala Academy of Managements actual stumpage sale volume to see how well it conforms. ? Examine if the buyers see any particular advantages or disadvantages of actual stumpage sale volume and what they think of Uppsala Academy of Managements actual stumpage sale volume and structure in general. I chose to use actual stumpage sale volume from the tree years 2009, 2010 and 2011 in my work. I divided the actual stumpage sale volume following four categories which was pine, spruce, pine/spruce and seed trees. After that I picked out sixteen actual stumpage sale volumes from each category to be a part of the work.

This thesis aspires to construct a routing optimization method customized for Volvo Powerstrain?s manufacturing plant in Skövde, Sweden. In order to enforce Volvo?s own understanding and control of there own organization, as well as optimize the utilization of the in-house tow trains, the BRO methodology where created. The methodology where created from observations of the currents working environment, analysis of order data as well as a comparison with two similar producing factories.