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.

This thesis describes the work process and the results for the development of a newkind of ergonomic cleaning mop, ranging from basic concept to a virtually productionready digital prototype. The project was made in cooperation with, Ömer Altun, whowas also the project supervisor, and whose plan it is to launch this new product onthe market in a foreseeable future. The mop is meant to be used by both professionalcleaning staff and ordinary home users. What makes this product unique is that it hasa movable center piece that simplifies the cleaning under low furniture.The work began with the establishment of a product requirements specification andlater a study of similar products and existing functional models was conducted. Afterthese surveys the work began with refining the existing concepts in order to makethem more complete.

The representative democracy has become weakened during the last decades. At the same time the United Nations declared at the Rio de Janeiro meeting in 1992 that environmental problems can best be solved by involvement of all concerned citizens in decision-making. The main purpose of this study has been to examine if citizens panels is a possible way to involve citizens in environmental decision-making and what the outcomes can be. Furthermore the study has investigated what the participation has contributed to environmental politics and how representative the results have been. This has been carried out by investigating the Piteåpanel in the municipality of Piteå by conducting interviews.The result of the study shows that the involvement of the citizens in the decision-making influenced the environmental politics of the municipality.

Payday loans are becoming a challenge of increasing gravity for society. Statistics show that the number of young adults with financial issues related to such loans has been growing over the past few years. Despite efforts to halt this trend, little is changing. Government mandated warning labels in commercials are typically used to inform about the risks associated with the consumption of certain goods and services, such as alcohol and tobacco. Despite issues related to payday loans, there is currently no legislation in Sweden mandating the inclusion of warnings in marketing of such loans.

For centuries inbreeding has been used to refine traits in dogs, making desired traits more hereditary and thereby, different breeds have been invented. Breed standards have been written for each of these breeds, describing in detail the different characteristics of each breed. When humans start to choose which animal to breed from, so called artificial selection, taste is put before function and the laws of nature, the natural selection, cease to apply. During this development, pedigree dogs have gone towards more and more extreme exterior characteristics and the dogs may have inherited various, more or less, severe problems for example compromised vision, impaired ability to move and difficulties to breathe. However they can still survive and reproduce because humans provide them with the conditions to do so.

This bachelor?s thesis examines costs of welfare services in municipalities of the region of Västra Götaland in Sweden. Previous research provided reasons to expect a link between costs of welfare services and demographic changes. Furthermore, Willam J. Baumol?s theory about ?the cost disease? also provided reasons to expect a link between welfare services and salary levels.

The Functional Resonance Accident Model is a method developed to analyze complex systems for the purpose of accident prevention. In FRAM-analysis a visualization of the complex system is created as an aid for identifying points of interaction in the system where the risk of accidents is high, and to determine where preventive measures are to be placed. FRAM Visualizer is a computer program developed as a tool for creating such visualizations.Many usability problems have been identified in FRAM visualizations created both manually according to established method and by using the FRAM Visualizer software. The purpose of this paper is to give a basis for how FRAM visualizations can be improved in accordance with usability criteria for use in future qualitative studies.The author suggests alterations to the FRAM visualization to resolve usability issues identified in previous articles and to achieve usability goals derived from visual communication theory. The design process is guided by established design principles.

The aim of this paper is to examine how confidence in co-operative behaviour of partner is reached in a relationship between an entrepreneur and a venture capitalist. A case study has been conducted on a Swedish football club that has involved venture capital in order to develop the organization. The paper presents a theoretical approach which draws on a control model of interorganizational relationships developed by Dekker (2004) and a model developed by Shepherd & Zacharakis (2001) illustrating how control, trust and confidence is reached in a venture capitalist-entrepreneur relationship. The relationship between the football club and the venture capitalist can simultaneously be seen as an interorganizational relationship and a relationship between an entrepreneur and a venture capitalist. Because of the complexity of the relationship, different control problems prevail.

An increasing number of health problems in the population and an uneven distribution of health between different groups in the society, have been identified as a problems and has therefore been put on the political agenda in Sweden. Thus, the purpose of this thesis is to estimate and discuss the significance an individual?s behaviour, in a number of areas, has on his/her level of health.The empirical material for this thesis is taken from a nationwide inquiry conducted in 2004,which was called ?Hälsa på lika villkor?? (Health on equal terms?) The material used consists of the answers and records from individuals living in the administrative district of Kronoberg. 9972 individuals were included in the sample and the answering frequency was 63,2%. To map and analyse the material, which was done mainly through crosstabs, chi-square tests and logistic regressions, the statistics software SPSS 11.5 was used.The parameter used to measure the health level is the individual?s own perception of his or her general health.

SAMMANFATTNING Artros och skador i ledbrosk är vanliga problem hos både människor och djur, som orsakar stora fysiska besvär i form av smärta och nedsatt rörelseförmåga. Idag finns ett flertal olika behandlingsmetoder mot artros, men ännu finns ingen bra behandlingsmetod för att åstadkomma läkning av ett skadat ledbrosk. I den här studien användes kanin som modelldjur för att utvärdera en ny behandling mot artros på människa. Målet var att stimulera nybildning av ledbrosk via rekrytering av mesenkymala stamceller. Studien utfördes på 20 kaniner av rasen New Zeeland White, 6-7 månader gamla honor med en kroppsvikt på ca 4 kg. En ledskada skapades med borr på den mediala femurkondylen i kaninernas vänstra knäled under anestesi. Därefter injicerades en hyaluronsyragel enbart eller tillsammans med tillväxtfaktorn bone morphogenic protein-2 (BMP-2) i leden.

This essay has it purpose to view the assessment and grading in physical education in the Swedish school. Recently published reports from skolverket prove that boys have higher grades in the physical education than girls. Some mean that the reason of this is that the teachers don´t follow the curriculum. The problems we chose to examine are how much do teachers know how to use and connect the curriculum to their teaching? How much of the information and criterion in the curriculum do the teachers use to grade their pupils? And most importantly we wanted to examine why boys gets higher grades then girls, when the curriculum doesn?t seem to suit boys any better than girls.We have interviewed teachers in a certain district and our study shows that the teachers have good knowledge about the curriculum.

The purpose of this study was to describe the prevalence of self-reported visual and neck/shoulder complaints among individuals with a low vision diagnosis. The study also aimed to examine whether there was an association between the degree of self-rated visual and the neck/shoulder complaints. There was a questionnaire survey that was conducted on patients that visits an eye center in a county in central Sweden. There were a total of 18 people participated in the survey, between 17-92 years old. The questionnaire contained 22 questions and was analyzed with SPSS.

Vacuum box leak testing is, because of geometrical problems, not always possible andtherefore an alternate test method with dye penetrant is used. DEKRA Industrial has identifieda need for quality assurance of the method and development of a written procedure withguidelines that lead to more uniform ways of testing.A literature study was done to get a general overview of nondestructive testing (NDT) and tosee how the method is used in different applications. European and American standards werestudied. Analytical and numerical solutions, involving flow simulation, were deemed to berather difficult and beyond the scoop of this project. Thus the problems had to be solved byusing experimental methods.

During the last few years the alcohol consumption has increased and is now the highest in 100 years, one usually count that 10 % of the grown up population abuse alcohol and/or drugs and most of them are hidden abusers with families and work. This leads to great costs for the companies. But the much greater cost for the companies are the much larger group of risk abusers. According to the Swedish law the employer has a responsibility for the work milieu and also for the rehabilitate for the employed and drug/alcohol abuse applies to this.I have done qualitative interviews on four companies in the south of Sweden with one representa-tive for the management and one representative for the union. I have investigated their attitudes to alcohol and drugs and how they describe the alcohol culture at the company.The companies define alcohol problems when they are established and obvious and when it is dis-covered they put in resources and because of this they don't work preventive so much.

Continuously grazed grasslands have remarkably high plant species diversity. In Sweden this type of habitat has declined for the last two centuries. Changed land use has caused habitat fragmentation and loss of habitat quality. This has caused a great number of plant species to end up on the verge of extinction. To try to save this unique habitat and the species that are tied to it, lots of resources are laid on restoration of abandoned grasslands. In this study, plant species richness of continuously grazed, abandoned and restored grasslands were related to degree of overgrowth, time since overgrowth started and rate of overgrowth.