Denna undersökning behandlar frågan om vilka faktorer som påverkar nedskrivningen av goodwill. Vi har valt tre faktorer utifrån redan existerande teorier och ställt upp hypoteser kring dessa med syfte till att kunna hitta samband mellan de och nedskrivning av goodwill. De undersökta faktorerna är lågkonjunktur, VD-byte och negativt resultat och urvalet av företag är hämtat från OMX Stockholm index för perioden 2006-2008. Företagens årsredovisningar har analyserats för att få fram nödvändig empiri och sedan har chi2- och Fisher-test utförts för att kunna testa trovärdigheten hos hypoteserna. Resultaten visar att goodwill endast skrivs ned vid negativt resultat..

Image editing software offers unlimited possibilities to alter an image. Provided that digitalinnovation is not altogether positive, it is important to develop knowledge of its negative sides. Thispaper examines the use of digital image processing from a critical IS perspective. Throughqualitative interviews with professional retouchers, the study provides a picture of their ethicalrelation to the software they use for retouching images in advertising. Though, it turns out that thecustomers who order the retouching holds responsibility for what is altered.

The purpose of this study was to examine young offenders? attitudes towards crime, and to the penalty they have been sentenced to as juveniles. More specifically its aim was to examine an intervention program called Galaxen, specifically used  to deal with  juveniles  in Växjö. This intervention program consists mainly of conversations with social workers from social services,  aiming  towards  better  self-awareness  and  the  ability  to  understand  the  consequences  of one?s actions.

Background: Investors have several options to choose from when the goal is to achieve the highest yield at the lowest cost and risk. Stocks are a common investment options, but is also associated with risks. Portfolios are usually constructed with several different assets to reduce the unsystematic risk of investment. Funds are similar to composite stock portfolios, the big difference is that they dealt with in their entirety and investors may not affect the fund's content. The problem remains that whether you choose stocks or mutual funds there is still uncertainty as to how the future will unfold.

I studien problematiseras och utvärderas tillförlitligheten i kända tekniska analysmodeller tillämpade idag för att prognostisera priser. Under en sjuårsperiod fokuserar studien på de mest omsatta aktierna vid stockholmsbörsen med utgångspunkt från valda indikatorer. För varje indikator görs tre simuleringar, dels utan courtage och dels inkluderat courtage samt en simulering där korta positioner brukas. De enskilda indikatorernas utfall jämförs med ett fiktivt aktieindex. Resultatet visar att ingen av indikatorerna i sig uppvisar signifikant bättre genomsnittlig avkastningen än index.

Sweden has almost 600 000 hectares planted with lodgepole pine, and large areas are soon ready to be clear-felled. The provenances that have been planted are producing high level of permanently closed, so called serotinous, cones. In their natural setting, the Canadian boreal forest, these cones are opened mainly after crown fires when the heat make the resin between the cone scales melt, which releases the seeds. This is viewed as an adaption to the fire regimes that prevail over the natural distribution area of lodgepole pine. Because of the short flame-exposure that occurs in a crown fire, the seeds can survive.

In fisheries, there is a long tradition to use catch data when evaluating changes in the stock and effects from harvesting. It is a common practice to use Catch Per Unit Effort (CPUE) as an index of population size, and several studies have investigated the properties of CPUE in relation to population abundance, spatial distribution and efficiency of gear. In research, catch rate on trap-transects is used as an index of abundance for wildlife species but CPUE is rarely applied as a tool in harvest management.In 1993, more than 60 000 km2 of the state managed mountain range in Sweden was opened to the public for small game hunting, under the responsibility of the county administrative boards in Jämtland, Västerbotten and Norrbotten. The total area is now divided into 332 hunting units (median=73 km2) and an internet based system is used to administer licences and reporting bag statistic. Each hunter has to register the results within two weeks after the hunt.

The purpose of this study was to investigate the relationship between mental illness and socioeconomic factors such as education, age and gender among drug users. Descriptive and ANOVA analysis were performed to 68 structured interviews (Addiction Severity Index basic). Analysis addressed associations between drug usage and level of education, age and gender. Results showed gender differences in self-rated mental health with women drug users rating their mental health lower than men. In addition, there was no association between age, educational level and self-rated mental health.

Tidigare forskning är inte enig om aktivt förvaltade fonder presterar bättre eller sämre än index. Då hänsyn inte tas till olika nivåer av aktivitet tycks de flesta studier visa att aktiv förvaltning är en förlustaffär för fondsparare. Vi introducerar ett nytt mått på aktivitet, aktivitetsgrad, som utgår från de åtgärder förvaltaren vidtar. Aktivitetsgraden definieras av mängden och storleken på förändringar i portföljsammansättningen som sker under ett kvartal. Vi undersöker aktivitetsgraden hos 22 svenska småbolagsfonder mellan 2008 och 2013 och finner att de flesta fonder har en låg aktivitetsgrad.

This master thesis was conducted in order to investigate the effects of the browsing species Yeheb on animal tissues in Swedish landrace goats and to make a literature review in order to increase the knowledge of the importance of this plant for livestock production in Somalia. The evergreen Yeheb bush is a very important feeding source for grazing and browsing animals in Somalia during the dry period. Yeheb contains cordeauxiaquinone that stains the bones of the animals red/pink, which has been an increasing problem when exporting meat to foreign countries. In an experiment, two goats were fed dry and fresh leaves from the Yeheb bush for one and two months, respectively. The goats did not feed the intended amount of dry leaves, since the supply and palatability was not as high as estimated.

This master thesis was conducted in order to investigate the effects of the browsing species Yeheb on animal tissues in Swedish landrace goats and to make a literature review in order to increase the knowledge of the importance of this plant for livestock production in Somalia. The evergreen Yeheb bush is a very important feeding source for grazing and browsing animals in Somalia during the dry period. Yeheb contains cordeauxiaquinone that stains the bones of the animals red/pink, which has been an increasing problem when exporting meat to foreign countries. In an experiment, two goats were fed dry and fresh leaves from the Yeheb bush for one and two months, respectively. The goats did not feed the intended amount of dry leaves, since the supply and palatability was not as high as estimated.

Varje år bildas upp emot 90 tropiska cykloner över de tropiska världshaven (Emanuel, 2013). Flera av dessa når landområden och kan orsaka förödande skador vilket gör cyklonerna till ett av världens mest fruktade väderfenomen. För att skydda oss - både direkt genom varning och evakuering, och förebyggande genom exempelvis ändrade byggnormer i drabbade områden - krävs mer kunskap om hur, vart och när cyklonerna bildas. Bildningsprocessen av dessa stormar kräver att vissa faktorer uppfylls, exempelvis vattentemperatur över ca 26 °C, låg vindskjuvning och utlösande processer. Det är ett faktum att klimatet förändras och att jordens medeltemperatur ökar.

Since the end of the eighteenth century forest damage caused by the pathogen Gremmeniella abietina has been observed and documented. During the latest epidemic in Sweden more than 480 000 hectares forest land have been injured and this has lead to considerable economic losses. For the pathogen to succeed with infection, spore dispersal and colonization the right environmental conditions is required. The aim of this paper is to describe the diseased stands using site and stand characteristics and to evaluate the effect of these variables on the disease incidence. Further, the thinning performed during the time for spore dispersal and its relationship to injured stands is examined.

There are several different kinds of bacteria that has developed resistance against the antibiotic agents used in todays medicine. Most of them has evolved from the human health care but several of them has gone over to also cause problems in the animal health care. They often occur as nosocomial infections and the greatest risk of exposure to them is during health care. Since infections with a resistant bacterium can be difficult to treat, it is desirable to prevent this spread, especially since an animal treated in a hospital often is more susceptible to infection, due to their primary condition. In Sweden the current resistance situation is good and is yearly monitored by the Swedish Veterinary Antimicrobial Resistance Monitoring (SVARM) programme.

SammanfattningLångvarig smärta orsakar stort lidande för individen och belastar samhället ekonomiskt. Syftet med denna uppsats var att undersöka om en exponering in vivo-behandling inspirerad av Dialektisk beteendeterapi (DBT) för människor med långvarig ländryggssmärta var görbar samt om behandlingen gav effekt på smärtrelaterad problematik. Designen var en single case experimental design vilket är en beprövad design för att testa nya terapimetoder. Studien bestod av sex deltagare, alla med hög grad av smärtrelaterade katastroftankar, något som litteraturen visat predicera sämre behandlingsutfall. Behandlingen var DBT-inspirerad och indelad i tre faser; en första valideringsfas, en andra färdighetsfas och en tredje exponeringsfas.