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.

Electroretinography is an examination method where the function of the retina is objectively assessed. In 2002 the European College of Veterinary Ophthalmology (ECVO) published a proposition to a standard on how to perform ERG examinations, to facilitate comparison of results and to make it possible to repeat examinations. The purpose of this study was to validate parts of the canine ERG protocol suggested by the ECVO. Our principal aim was to study if there is any interference at the recommended stimulus intervals for dark-adapted rod- and combined rod-/cone responses. The results show that there is an effect on the a- and b-wave amplitudes when different stimulus intervals are employed. When all examined intervals are pooled, there is an increase in the median b-wave to each consecutive dim, white (rod) stimulus in a series of four.

Syfte: Studiens syfte var att studera hur upprättandet av åtgärder efter de nationella proven i år 3 i svenska och svenska som andra språk eventuellt kunde leda till att elever nådde kunskapskraven i år 6 samt att ta del av pedagogers resonemang runt de åtgärder man skrivit fram.Teori: Den teoretiska ramen utgick från ett sociokulturellt perspektiv där grunden är att lärande sker i det sociala samspelet. För att människan ska utvecklas och gå vidare i sitt lärande behövs stöd och utmaningar från omgivningen. Kommunikation och delaktighet är viktiga inslag i ett sociokulturellt perspektiv.Metod: Studien hade som utgångspunkt en kvalitativ forskningsansats. Empirin utgjordes av halvstrukturerade intervjuer med totalt sju pedagoger och insamlade elevdokument från sexton elever som analyserades och tolkades utifrån en hermeneutiskt inspirerad tolkningsansats.Resultat: Pedagogerna använde nationella proven både för summativ och formativ bedömning. Flera av pedagogerna betonade vikten av att bedömningen var likvärdig då jämförelser görs mellan skolor och kommuner.

Urban densification as a planning strategy is of interest in the planning context of today. It is also seen as a part of the sustainable development. Urban densification as a concept is commonly used in the discussion of a sustainable development. Thus, the question about urban densification is an important challenge in the current planning context. A deeper understanding of the process which urban densification has developed from is necessary, since planners then will be more able to manage this challenge.

The Working Hours Act regulates the working time conditions and together with the Working Time Directive of EU both acts aim to protect the workers. However, with The Swedish Model it is possible to diverge from the law-regulations by collective agreement by the parts of the Swedish labor market. The purpose of this thesis is to examine the national and international law regulations and further on study a few selected Swedish central collective agreements to discover in which extension deviation from the law occur. The sections of the Working Hours Act?s that has been investigated is ordinary working time, daily rest, weekly rest periods, breaks and maximum weekly working time.

Inclusion body disease (IBD) affecting boas and pythons is a serious and common disease. Boas can be clinically healthy carriers, which makes control of the disease difficult. The causative agent has not yet been confidently identified, and therefore there are no serodiagnostic tests available. Today, histopathologic examination of tissue biopsies is the recommended antemortem diagnostic method, but there are several disadvantages. The objective of this study was to compare the sensitivity of two diagnostic methods ? liver biopsies and blood smears, and to evaluate ultrasoundguided needle biopsy of the liver.

Abstract                ?Due diligence - A resource demanding process?Date:                     June 8th 2012Level:                    Master thesis in business economics, 15 ECTSInstitution:           School of Sustainable development of society and technology, Mälardalen UniversityAuthors:                Erdinc Kirik                                  Pär Matsson                               11th January 1987                      31th May 1985Title:                      Due diligence - A resource demanding processTutor:                     Staffan BoströmKeywords:             Due diligence, the acquisition process, acquisitions, business valuationResearchquestions:              What are the main factors that Bank X, Nordea and Almi is focused on an examination of a due diligence for an acquisition, focusing on private limited companies?Does the approach between the various banks and Almi differ?Purpose:                The purpose of this paper is to create a checklist for private limited companies to use in the context of application for fundingMethod:                 The study was based on a qualitative study, based on primary data in terms of interviews in the subject of due diligence. Secondary data used in the study consisted of relevant literature and scientific articles.Conclusion:            The study showed that the respondents in general focuses on the same areas within Due diligence. The most important point which the respondents agreed on was profitability and repayment capacity. In overall, all elements in a Due diligence process that has an impact on profitability is important to examine.

Modern forestry management may disadvantage some mykorrhiza forming fungi because; they are dependent on late successions and cannot survive the constantly recurring breaks in the continuity of their host tree. For this study the specie goliatmusseron (Tricholoma matsutake) was chosen to investigate this possibility. In Sweden T. matsutake is found in greatest amounts north of Örnsköldsvik on glacifluvial sandy soils in association with pine trees and reindeer lichens. Seventy two forest stands where the specie previously had been found were studied; 62 in the northern part of Sweden and ten in the southern. Several indicators were studied to find out if these stands have had a continuity of living trees.

The main objective of this essay is to present the views of nine Swedish publishers and four other agents in the literary field regarding the possibilities of and obstacles to publishing fiction in an electronic format. Furthermore, whether or not electronic publishing is today actually a viable alternative. A substantial part of the essay functions as background to our interview findings and is based primarily on material originating from the Sociology of Literature field. The introductory chapter expounds the methodological and theoretical basis of the essay and is followed by a chapter placing our study in a larger, international media, context. Chapter three deals with the past decades? restructuring of the publishing sector, the professional functions involved in traditional publishing and Pierre Bourdieu?s theories on the cultural and economic forces at work in the literary field.

In view of the difficulty of recruiting staff to care profession and in terms of the increasing need to find ways of ensuring a good language level in the profession, have an interest in language tests been revealed. The purpose of this paper is therefore to highlight the use of language tests for admission to the care courses for adults in Värmland. What provided This is a survey of the prevalence and an examination of the validity of the test. The issue that this study assumed is: How is language test in connection with admission to the certified health and social care courses for adults in Värmland? How well correlates intent of the use of the language test with the test's validity and reliability?The methods used to seek answers to these questions has been a combination of questionnaires and experiments.

The main purpose of this thesis has been to address the problem connected with conservation ofspecific objects in historic buildings that have a protected building status. The immaterial demandsand environmental concerns of a place of cultural significance are discussed as opposed to the welladaptedsetting of a museum, with regard to long-term preservation. In an authentic interior of acertain era, large-scale individual treatments of the objects that define it and regulations forconservation-related reasons, may not be considered a worth-while effort, as it is often the integrityof the environment as a whole that has been declared as significant. To investigate the relationshipbetween object and its context, a case study has been conducted by examination of the propertycalled ?Curmans villor?, located in the seaside community called Lysekil.

The society today, reflects a high welfare, where the human being has a better financial position than before. This has generate that more money is spend on pleasure and events. A result of that can be the development of a new line of business; The industry of experience.This kind of branch is fast growing in the Swedish labour market. The characteristics of this branch are, depending of trends, continuous variations and integrated education.A new phenomenon within this branch is ?Centre of experience?.

The aim of this study has been to examine how people with the chronic disease diabetes are seek-ing information about their disease. The study also look at the sources, which are mainly used, and the information behavior of the participants in this study. Especially in diabetes health care the idea of empowerment is central, which means that the patients need a lot of information to get know-ledge and become empowered. The study also examine the public library as a resource of health information, and for that purpose an examination of the OPAC catalog in two public libraries has been done, using the word ?diabetes? to illustrate the literature and other medias related to di-abetes.

Jönköping Small Animal Hospital is today the only clinic in Sweden to offer radiation therapy as a treatment of tumours. The body contains of billions of cells that all have to obey the regulations that are established. If a cell is exposed to a harmful substance, for example a chemical, it can be transformed into a tumourcell. Normally the body has a good defence but the tumourcell can survive and start to divide unrestrained. A tumour is starting to develop.

Metso Paper in Karlstad is acquiring Kvaerner Pulping and Kvaerner Kamfab, also located in Karlstad. Following this acquisition, there are going to be changes in the organizational structure and some employees might even loose their jobs. There are guidelines from the European Union how to handle situations like this, the purpose of these are to protect the employees. There are also Swedish laws that regulate the protection of the employees when a company is acquired, who is going to keep their job and who is to be made redundant.The transaction between the companies is large why they need an approval from the European Union. The European Union has certain demands for the approval.