This study investigates the value relevance of goodwill impairments for equity investors in Swedish listed companies. We provide insight on whether goodwill impairments are value relevant before as well as after the implementation of IFRS 3 and IAS 36. We express market value of equity as a function of book value of equity; net income excluding goodwill impairments and goodwill impairments, using the Ohlson valuation model and Hellström's price regression. Our findings suggest that goodwill impairments are statistically value relevant for equity investors. Prior to the implementation of IFRS 3 and IAS 36, our findings imply that equity investors respond negatively to goodwill impairments.

Abstract Tutor - Anders Richtnér History - Theories suggest that Lean Product Development strategies dramatically increase a company's performance through enabling faster T-T-M, Quality and Costs of Product Development. Purpose - The purpose of this paper is therefore to investigate whether the implementation of LPD actually affect corporate performance measurements T-T-M, Quality and Cost, in a positive way. Methodology - This Bachelor thesis is an exploratory investigation of the concept of Lean Product Development within a global IT- company, performed through four case studies, interviews and complementing corporate performance data. Findings - With empirical data and subsequent analyzes in mind, we note the following; it is clear that the project that produced the best results, in terms of T-T-M, Quality and Cost, also was the one furthest in the process of implementing Lean Product Development..

The construction of buildings and paved surfaces changes the natural water balance.Precipitation generates surface runoff and storm water instead of infiltrating into the soil.Storm water has come to be considered as a major source of pollution in lakes and streams inthe vicinity of urban areas. Reduction of pollutants in storm water is a key action in order toprotect sensitive recipients and maintain high water quality. Storm water is traditionallytransported by storm sewers to the nearest recipient. In recent years the approach to stormwater management has changed; storm water should primarily be disposed of on site, throughlocal disposal of storm water, LOD. LOD is created by a combination of the function ofseveral smaller local facilities and the general sewer system.

Syftet med vår studie är att undersöka hur människor där den kreativa processen är central i sitt yrkesutövande upplever denna process och se om det går att hitta ett mönster. Vi bestämde oss för att ta reda på vad som händer inuti människan runt det kreativa ögonblicket. Vår huvudfrågeställning är: Vad är den kreativa processen? Vi gjorde öppna intervjuer med fem verksamma kreatörer med hjälp av DV-kamera. Vårt resultat visade att det gick att se ett gemensamt mönster i den kreativa processen.

Two different methods for measuring biogas production were used, gas meter and gasbags. The gas meters were electronic and counted each time a certain gasvolume passed through them. The gasbags collected the gas that hade passed through the gas meter until a manual measuring could be done. The two different methods gave the same result for a volume at three liters but for a volume around 0,2 liters they did not. Accuracy and precision for the gasbags was more exact than for the gas meters even if the method was difficult with a lot of different elements that could affect the result.

This thesis is a qualitative study in which 12 award-winning printed adverts, awarded with either a Swedish ?Guldägg? or an international Clio Award, have been analyzed from a rhetorical perspective. Visual rhetorics were used to analyze the adverts in order to expose the rhetorical concepts and to find out whether the rhetorical concepts represented in the Swedish adverts are the same concepts represented in the international adverts. One of the conclusions drawn is that pathos-arguments, a rhetorical concept where the senders allude to the emotions of the receivers, are the most prominent in both Swedish and international adverts, but are used in different ways. Another conclusion drawn is that the adverts are overall characterized by their messages not being explicit.

Den här uppsatsen handlar om hur pussel och skr äck kan kombineras i ett och samma digitala spel. Hur man som utvecklare kan f å en j ämn balans mellan skr äcken och pusslen som presenteras f ör spelaren i spelet. Den typ av skr äck som den h ar uppsatsen har fokus på är genren 'Survival-Horror' och anv änder sig av den typ av skr äck som i digital spel kategoriserats som 'Survival-Horror'-spel. Den här uppsatsen visar en analys av 'Survival-Horror', samlar information om pussel och skr äck f or att utforma en hypotes hur dessa kan kombineras. F ör att kontrollera om hypotesen st ämmer utf ördes en intervju innan pussel- och skr äckmomenten implementerades i ett digitalt spel. Efter implementationerna genomf ördes det speltester i tv å omg ångar f ör att analysera resultatet mellan de tv å omg ångarna..

To be allowed to sell Z-suspended vehicles with dipped beam Xenon or LED lighting, Scania have to develop automatic headlight level control. This master?s thesis aims to be the foundation to that development.The thesis consists of several parts; a market analysis of how competitors to Scania and the general vehicle industry solve this problem; several available principles for detecting the amount of control needed; the construction of a test station for sensors, a control unit and components connected controlled by the control unit; a further theoretical and practical development of one principle ? one rotational sensor connected between the chassis and the back drive axis; a state flow model programmed in Simulink that produces the control signal for the headlight leveling from the sensor input.Lastly the thesis gives some recommendations to the further development and implementation of automatic headlight level control on Scania vehicles..

This thesis compares different methods for risk assessment of a creosote contaminated site in Vansbro, Dalarna. In a complementary study the importance of using representative data for calibration and validation of stationary groundwater models is discussed. The time dependency between surface water levels and groundwater levels on the site in Vansbro is evaluated by step response analysis. The results show that the groundwater levels reflect only long-term variation in the surface water levels. Hence the use of such long-term means for calibration and validation of the stationary groundwater models is the only theoretically defendable alternative.As a first step in the comparison of risk assessment methods the degree of contamination is evaluated on the basis of generic guideline values for contaminated soils, developed by the Swedish Environmental Protection Agency.

This is a qualitative study of how some journalists on the Swedish national media are using social media in news work. The study, carried out by using interviews, also covers how these journalists' work is influenced by social media. For the journalists in the study social media has become a tool to do research, get news ideas and find interviewees. At the same time social media affects the work of the journalists, as the social media increases the speed of news and flow of information. Even though they involve some challenges, social media facilitates news work and the journalists in this study have a positive attitude towards the phenomenon.Keywords: Social media, news journalism, the national media..

Climate changing is a growing problem for many countries and communities over the world. The cities has a huge work to deal with in their reforcements of their cities to be resilient ones. This thesis makes an effort to investigate and illuminate some of the problem the cities has to solve related to flooding, hazards, erosions, rising sea levels and crotches. This thesis will help to find solutions that international and national efforts has produced and handed out to each other. A lot of communities are charing their excellent tools that works for them.

The purpose of this thesis is to analyse studies that evaluate Web search engines. This is done in four categories; the researchers? purpose, the evaluation measurements, the relevance, and the time aspect. Our method is based on a text analysis in which we use the direction of analysis of the content of sixteen evaluation experiments. Our results indicate fundamental differences in the way the researchers are tackling the problem of evaluation of Web search engines.

The market offers more and more products that are claimed to have medicallypositive effects (like increased blood perfusion etc.) due to their magneticproperties. The objective of this study was to investigate if blankets containingpermanent (static) magnets have a greater impact on cutaneous blood circulationthan ordinary blankets without magnets. Eight standard bred horses were used in across-over study. The cutaneous temperature was presumed to reflect blood flowin the skin and therefore thermography and local thermistors were used to indicatechanges in circulation. Baseline values were registered before the blanket wasapplied.

I takt med att besökare och patienter ökar måste kontinuerligt Östra sjukhuset verksamhet utvecklas. Detta medför omläggningar i trafiken och förflyttningar av verksamheter. Idag finns flertalet brister kring Östra sjukhusets fysiska planering som behöver ses över, dessa är bland annat trafikflöden, säkerhetsaspekter och parkeringsmöjligheter.Rapporten redogör för förändringar i den fysiska planeringen som förbättrar dess utformning. Genom studier av relevant litteratur och diskussioner med expertis har förslag av problemområden tagits fram. Dessa har sedan bedömts efter listor av deras respektive för- och nackdelar som kunnat urskiljas.Arbetet visar framtagandet av ett väl fungerande förslag som kan verka som en bas för idéer till nutida och framtida förändringar kring den fysiska planeringen.

AbstractAn approaching overproduction of cereals and a future uncertain supply of non genetic modified vegetable protein feedstuffs have increased the interest in an expansion of the domestic production of protein feedstuffs in Norway. Besides rapeseed (Brassica campestris), peas (Pisum sativum) may be the most suitable crop for this purpose. Peas are characterized by having a relatively high content of crude protein, ranging between 20-26%, a high content of starch, 42-51%, and a low content of fat. In general, the energy value for peas is higher than for barley but lower than for rapeseed and soybean meal.Pea protein consists of albumins and globulins to 85-100%, which leads to the fact that a large part of the pea protein is soluble and degradable in the rumen. Starch in peas is on the other hand to a large extent resistant to rumen degradation compared to starch from other starch rich feedstuffs.