PurposeThe purpose of this study is to examine the companies on Nasdaq OMXS Large and Mid Cap to see if there are interesting patterns regarding their WACC assumptions, used when performing impairment tests on goodwill, during 2007-2009. If so, can we explain these patterns? MethodWe have gathered information about the WACC assumptions presented in the annual reports of the 133 companies that were listed on OMXS Large and Mid Cap during the spring of 2011. To complement this quantitative information we have also conducted an interview with Peter Malmqvist and contacted eight of the companies that were in the study.ConclusionWe can conclude that not all companies present their WACC assumptions in the annual report, even though IAS 36 states that this should be done. Of the 45 companies that were included in our study, eight had lowered their WACC during 2008 and increased it in 2009.

This essay aimed to give a basis for the departement of social work in Lund in its task to recruit students from underrepresented parts of the population to the departement and to the university by presenting which social groups are underrepresentated. The research also aimed to give an explanation of how the backgrounds of the student´s have influenced them and lead them to undertake studies of social work. The main questions were: - What background do the students at the departement of social work have as seen from the variables; sex, age, national background, class, parents' educational level, society of childhood and direction of upper secondary school? - How can the background of the students at the departement of social work be explaned by the theories of Pierre Bourdieu? The research was performed with a quantative method based on a questionnaire. The data received by the questionnaire were compared with data of the general students population and of the population of Sweden at large.

A buyer of a new car is often offered a various selection of warranties. A warranty can e.g. exist in the form of an extended new car warranty. However, some manufacturers demand that the car has to be serviced by an authorised repairer for the validity of an extended warranty. In the thesis I analyse whether such a contractual term is incompatible with today?s legislation and I argue for when such a term is to be seen as unfair.

Föreliggande studie inriktar sig på hur jag som student i en viss kulturell och social struktur påverkas inlärningsmässigt och uttrycksmässigt i musikundervisningen av att komma till en musikalisk miljö där andra kulturella och sociala strukturer är normativa. Studien är etnografiskt inspirerad och utgår från en statisk-dynamisk analysteknik där videoinspelningar och loggboksanteckningar ligger till grund för det insamlade material som analyseras. Resultatet behandlar de aktiviteter som spelat stor roll, både negativt och positivt, i min musikaliska, sociala och personlighetsmässiga utveckling och beskriver också hur dessa aktiviteter förändras under studiernas gång. De aktiviteter som spelat stor roll under utlandsstudierna är främst mina trumpetlektioner, med kommunikation, teknik och musikaliska uttryck som underrubriker, det sociala livet i och utanför skolan och min musikaliska resa utanför skolan. I diskussionen tar jag bland annat upp den förvirring och frustration som mina trumpetlektioner skapade och hur mina inledande ensamhetskänslor låg till grund för min personliga utveckling.

Denna studie har genomförts med hjälp av kvalitativa intervjuer med syftet att utföra en diskursanalys på hur deltagare och anställda talar om projektet Korta vägen i Uppsala.Korta vägen är ett arbetsmarknadspolitiskt projekt som syftar till att få ut utländska akademiker i arbetslivet.Våra informanter bestod av anställda inom projektet samt deltagare som nyligen fullgjort sin utbildning i Korta vägen.Frågeställningarna har varit hur deltagare och anställda talar om projektet och vilka diskurser som används och reproduceras via talet.I vårt resultat redogör vi för åtta olika diskurser som vi har kunnat urskilja utifrån vårt empiriska material. Diskurserna berör kultur, språk, nätverk, pedagogik, samhällsekonomi, praktik samt terapeutiska relationer. Resultatet visar även hur majoriteten av diskurserna går att koppla till svenskhet samt vilken betydelse svenskhet har för människors möjligheter på den svenska arbetsmarknaden.Slutligen problematiserar vi hur en exkludering på den svenska arbetsmarknaden finns inbäddad i vår samhällsstruktur, och hur vi omedvetet upprätthåller och reproducerar denna. Problematiseringen har gjorts med diskursanalytiska teorier av Foucault, Derrida och Berger och Luckmann..

Previous research has found an increased transmission of stock movements in Europe, partly caused by the establishment of institutions as the EU and the EMU. The purpose of this paper is to find the possible impact from the EU and the EMU concerning the evolution of international transmission of stock market movements, on four Scandinavian markets, Denmark, Finland, Norway and Sweden. The research is based on primary data, existing theories and earlier studies regarding international transmission of stock market movements. The examined method is a VAR (Vector autoregressive model) including a 10x1 vector of variables. Furthermore the tests considered are correlation, granger-causality, variance decomposition and impulse response.

Patientundervisning är ett av sjuksköterskans ansvarsområden. Tidigare studier visar på att traditionell patientundervisning inte är särskilt effektiv vid livsstilsförändringar och det borde användas flera olika metoder än vad som görs idag. De senaste åren har det gjorts några försök att använda en ny metod i den somatiska vården kallad motiverande intervju (MI). Studiens syfte var att beskriva effekten av motiverande intervju för de patientgrupper där forskning gjorts. Metoden har varit litteraturstudie.

Background: The standard of living should be the same for everyone, whether the apartment is placed in an old or new building. The residential properties that were built from 1965 until 1974 is now beginning to become old and in need of restoration. The financial crisis during the nineties contributed to the lack of maintenance on the buildings in Sweden. As the public buildings gets older more and more defects occurs. The coordination and maintenance will therefore have a more significant role in the housing company ?s work.The increasing interest about how old a building can be, attract much attention.

The purpose of this paper was to investigate the special services for immigrants which are offered by Swedish libraries on their different levels regional, local and school as well as immigrants experiences of the library services and how these services and experiences conduct themselves to the development of the harmonic multicultural society. The methods used were interpreting reflexive interviews with immigrants and librarians. The guiding theory in this study was a three-phase model by Gillis Herlitz according to which a newcomer goes through three stages in an adaptation period. Phase 1 is a positive honeymoon phase, that later is replaced by phase 2, a critical disappointment period, which then ideally should be resolved in phase 3, where the individual reaches a balancing stage of cultural adaptation. The results of my observations indicate that the performances of the different libraries seem to operate in a way that corresponds to the different phases in this model.

Small pieces of plastic, termed ?micro plastic? in the oceans derive mainly from degradation of big plastics such as beach littering, but also from sources of direct emission from e.g. beauty scrubbers and synthetic sand-blasting. These micro plastics are ingested by marine animals ? mistaking them for plankton ? or via prey.

Introduction: In 1998, the pension system was changed and the so called PPM system was introduced. The PPM system is partly fund-based, partly distribution-based. There are approximately 700 different investment funds to choose between, at a maximum five for each individual. For persons who are not familiar with the financial market, the choice might be difficult. The lions? part of the investors do not seem to have an active strategy.

The Library of Uppsala University has decided to change their classification system from the Swedish SAB system to the American Dewey Decimal Classification. One of the main reasons for this decison was that Kungliga biblioteket also has made an exchange between these systems. Due to that, the national bibliography of Sweden classifies Swedish documents according to Dewey Decimal Classification and the SAB system is no longer maintained. A transition to Dewey Decimal Classification will enable Swedish librarians to import foreign catalouge posts and classification codes and will provide them with a common standard between their libraries and other libraries due to the use of the same international classification system. It is disputed whether the Dewey Decimal Classification is equally suitable for all subjects.

A great number of empirical researches show that hedging is associated with higher firm value, particularly hedging interest rate and exchange rate. However, there is no clear support for value-added risk management hypothesis in the case of producers of commodities. Moreover, according to Shrand and Unal (1997), there are two types of risks, core business risks (or core risk) and homogeneous risks (or non core risks), which are based on a firm's comparative advantages with respects to the source of risk. Firm can earn economic profits for bearing core risks in which it has a comparative information advantage. Firm earn a zero economic rents for bearing non-core risks, where it has no advantage information than its competitors.

Dogs presenting with vomiting and abdominal pain, are common patients at the small animal clinic, and the reason for these symptoms can have various aetiologies. One common reason for these symptoms is obstruction of the small intestine caused by a foreign body. Obstruction of the small intestine is best diagnosed by using radiography, contrast-study if needed, and ultrasound. To avoid further examinations, diagnosis from plain radiographs is preferable. One of the signs of illness one can detect from these examinations is a dilation of the small intestine proximal of the obstruction, caused by gas or fluid; ileus.

During the twenty-first century the price of forest land in Sweden has increased heavily. Buying forest land has become more common and the stakeholders have grown in number. The countries around Sweden have through the globalization become connected in the market of round wood and wood products. The price of forest land and round wood are also close connected. The goal with this report is to make a comparison of forest land prices between Sweden, Denmark, Norway, Finland, Estonia and Latvia and to see how the prices have developed in the period 2000-2011. The prime factor in the comparison, except the direct price difference between the countries, is the round wood prices. The round wood prices give information about the economic situation in the countries and play an important role in the return on the forest land. The prices of forest land shifts heavily between the countries.