Sedan 2005 är det genom en förordning av Europeiska unionen bestämt att svenska börsnoterade företag ska nedskrivningstesta sin goodwill. Diskonteringsräntan som appliceras vid denna nedskrivningsprövning är av väsentlig betydelse. Vi replikerar delvis en studie av Carlin & Finch (2009) som beräknade teoretiska diskonteringsräntor enligt Capital asset pricing model (CAPM) och jämförde med de diskonteringsräntor som börsnoterade företag i Australien använt i sin redovisning. Carlin & Finch (2009) ansåg att avvikelserna däremellan kunde förklaras genom utövanden som är diskretionära och att opportunistiskt beteende förekommer när företag sätter sin diskonteringsränta. Vi använder ett underlag bestående av Sveriges största börsnoterade företag, de som är noterade på Large Cap- och Mid Cap-listan på Stockholmsbörsen, och studerar hur andelen som redovisat en enligt CAPM avvikande diskonteringsränta förändrats sedan de nya redovisningsreglerna trädde i kraft år 2005 till år 2009.

Sahlgrenska Academy at University of GothenburgDepartment of Internal Medicine and Clinical NutritionTitle: ?What nutrition therapy has the best outcome on growth in preterm children and/or children born with low birth weight??Author: Josefine Nyström and Rebecca HammarSupervisor: Fredrik BertzExaminer: Frode SlindeProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: April 11, 2013Background: There is a number of reasons why a child is born preterm and with a low birth weight, for instance if the mother is underweight, smoking or exposed for malaria. The negative consequences of being born preterm or with a low birth weigth are many, both on long and short term. According to the WHO preterm birth is the most common direct cause of infant mortality. By providing the right measures in time when it comes to nutrition the mortality can be reduced considerably.Objective: To examine and summarise the scientific ground when it comes to the best nutrition therapy for preterm children and children born with a low birth weight.Search strategy: A systematic literature search was done in the databases Pubmed, Cohrane and Scopus.

The euthropthication of the Baltic Sea is a threat that is beginning to be taken seriously by the governments concerned. In Sweden, regulations concerning the allowed nitrogen (N) concentration in the effluent water from wastewater treatment plants are being tightened up. The Rimbo wastewater treatment plant has been imposed to reduce the annual mean concentration of total N in the effluent water to levels below 15 mg l-1. A more and more common way to reduce the nitrogen level in wastewater is to let the water pass through a wetland. This study investigates the possibility to build this kind of wetland at the outlet of the Rimbo wastewater treatment plant.A prestudy of the topography, soil characteristics and groundwater flow indicates that the land area in question is well suited for the construction of a wetland.

In the year 2010 a transition will take place here in Sweden from the present rules how to dimension buildings in to the common rules with have been developed in Europe, the Eurocodes. Eurocode is the term for a collection standard that contains calculation rules in how to dimension constructions and buildings. They are developed by the European standardize committee.The purpose with this examination work is to get an insight of what changes this will contribute to, and how it will affect the dimensioning. Are there going to be any differences in the dimension you finally chose?To investigate these possible differences two constructions will be calculated first in the present Swedish rules, and then in the coming eurocodes.One of these two constructions will be build completely in steel, while the other will be build completely in concrete.

The focus of this essay is Swedish bilateral development aid. With the help of organization theory I analyse the development aid strategies and policies of the 1990s, in order to examine how and why they were introduced. I investigate three different types of aid organization, namely structural adjustment programmes, political conditionality tied to aid co-operation, and equality policy as part of development co-operation. I analyze the introduction and subsequent use of these three co-operation forms to see whether they were applied and adopted into Swedish development aid because more efficient measures were required or because they were the most recent and modern ways of dealing with development co-operation.Organization theory presents these two ways of analyzing organization. They are occasionally competing and sometimes complementing each other in explaining organization.

The development within the textile industry is always ongoing with development of new andbetter textiles, which often mean the use of non-natural materials like polyester. This doesn?t lineup with the work shared around the world against an improved environment, so the idea came touse a form of linen fibers instead of polyester as the reinforcing material together with cotton.The idea was to use flax, linen of low quality, which is seen as a waste product and garbage inthe production of high quality linen and flax seed oil. This flax of low quality needs to beseparated before it can be used in cotton spinning machines. Fireball 2 is just that, a process toseparate flax fibers through the treatment of a technique called electrohydraulic discharge.The thesis works goal is to evaluate the Fireball 2 process ability to separate flax fiber.

This examination paper is a lead in the educational program Industrial Management at Jönköping University. The paper itself contains an analysis of the warehouse organisation and its efficiency at the furniture company Voice AB in Torsvik, just south of Jönköping, Sweden. The report also contains propositions to raise the level of efficiency in the company warehouse and warehouse management.In the investigation of the warehouse a number of possible improvements were found. Examples are lack of a system for labelling shelves and racks, lack of an efficient location system and development possibilities in work routines. For the empirical investigation both qualitative and quantitative methods ware used.

Varje dag utförs riskbedömningar inom rättspsykiatri och kriminalvård. Syftet med denna uppsats är att undersöka det vetenskapliga underlaget för riskbedömningar. Uppsatsen inleds med en kort beskrivning av i vilka sammanhang riskbedömningar används och den traditionella uppfattningen av hur området och instrumenten har utvecklats. Sedan följer en genomgång av olika studier som behandlar bedömningarnas träffsäkerhet generellt samt mellan olika generationer av bedömningar. Därnäst redovisas och framförs kritik mot validiteten i Psychopathy Checklist Revised (PCL-R, Hare, 1991) och dess tillämpning inom riskbedömningar.

Varje dag utförs riskbedömningar inom rättspsykiatri och kriminalvård. Syftet meddenna uppsats är att undersöka det vetenskapliga underlaget för riskbedömningar.Uppsatsen inleds med en kort beskrivning av i vilka sammanhang riskbedömningaranvänds och den traditionella uppfattningen av hur området och instrumenten harutvecklats. Sedan följer en genomgång av olika studier som behandlarbedömningarnas träffsäkerhet generellt samt mellan olika generationer avbedömningar. Därnäst redovisas och framförs kritik mot validiteten i PsychopathyChecklist Revised (PCL-R, Hare, 1991) och dess tillämpning inom riskbedömningar.Avslutningsvis analyseras psykopatibegreppet utifrån Ian Hackings teorier om?human kinds? och ?loopingeffekter? och det förs en kort diskussion av tänkbarakonsekvenser av och farhågor kring användningen av PCL-R och psykopatibegreppetgenerellt..

This bachelor thesis is based on interviews with staff from three Egyptian NGOs in Cairo during the spring of 2013. The study examines how three Egyptian NGOs discuss the woman?s situation within the Islamic legal discourse in the contemporary Egypt. The empiric material was analysed through a theoretical framework of gender in Islam, and a discussion of the concept of human rights laws in a local context.The respondents emphasize the societies gender stereotypes as obstacles in the discussion regarding women?s rights.

Domestic weekly magazines in Sweden are characterized by an emphasis on practical editorial material such as cooking recipes and knitting patterns, and also contain a comparatively large share of reader material. This makes it possible to study the readers through texts produced by themselves. The aim of this study of columns of readers' tips on domestic work is to analyze how readers embody a specific femininity centered around the woman as responsible for the home, in the sense of everyday maintenance as well as aesthetic development. The author defines this femininity as "home maker". The theoretical framework for the analysis is the sociological theory of Pierre Bourdieu, and Jonathan Potter's and Margaret Wetherell's model of interpretive repertoire is also used where modality is discussed.

When stormwater occurs near human activity the water gets polluted. The purity and composition vary widely depending on the types of activities in the area, the type of surface the water comes in contact with, precipitation and many more parameters. It has long been known that stormwater quality can affect both human health and the environment as stormwater is a major contributor to pollution of receiving waters.A human activity that has an impact on the environment in several different ways is traffic and stormwater is no exception. Airborne gases that react with precipitation, oil leaks and fuel systems that drops down on the ground, metals from brake linings and rubber particles from tire wear are some of the aspects you have to take into account when categorizing the relationship between traffic and polluted stormwater.In this project, stormwater samples from a parking lot in Halmstad, Sweden were collected and analyzed with an atomic spectrophotometer. The presence and relationship between copper, cadmium and zinc with different rainfall parameters have been studied.

This paper examines if trading suspensions on Nasdaq OMX Nordic - Stockholm work as a contributing factor in creating a secure trading. This has been made through an event study and examination of abnormal returns. Our results for plus tick suspensions indicate that suspensions fulfill their purpose in creating a more secure trading since the trend of abnormal return we observe prior to a suspension is disrupted. Thus, the suspension is warranted. The conclusion is that the market cannot be completely safe; as the law and practice is structured today an abnormal return is inevitable.

The purpose of this paper is to find out how a few different women with a Roma heritage sees their to succeed possibilities in Sweden.To illustrate these issues has an hermeneutical approach been used. Materials were collected through interviews with Romani women in a municipality in western Sweden. The material created during the interview sessions is based on the five interviewees' interpretations of how they look at their life and the recognition of Roma people.The interview results show that Roma women have gone through various changes linked to school, language, family, work. Young women and their parents have become more aware that education is an important capital to invest in, in order to later obtain a good job and future. When it comes to school the results show that Roma children have become better at reading but there is still some Roma children who do not attend school, even though there is their native language, Romani, in many schools.

AbstractThe political parties in Sweden are losing members. This is seen as a problem because the political parties are the base and the recruiting ground for members to decision-making bodies. Social movements are seen as a place where people with a modest background could express their opinions and also learn the political process. These movements have also lost members during the last decades and this could seriously affect the representation of lower social groups among the decision-makers. This essay emanates from Robert D.