On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The Introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the Introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

In this paper the topic of 4G is examined. The investigation is conducted with use of a qualitative methodand an inductive approach. The question to be answered is what motivate and justify that 4G is put intooperation from different perspectives. The study is based upon secondary sources, such as literature studies,as well as an empirical data collection from two interview studies. The reusults obtained, which motivateand justify the Introduction of 4G technology, is that it is necessary in order to meet future communicationneeds.

This paper gives an Introduction to the theory of minimal surfaces. It is in- tended for undergraduate students with some basic knowledge of differential geometry and complex analysis.After defining the concept of minimal surface and giving a brief histo- rical survey, we look at some well-known minimal surfaces and a few of their characteristic properties. The connection between minimal surfaces and harmonic functions is discussed and the Weierstrass-Enneper represen- tation formulas are introduced. We also present Bjo?rling?s problem and give some examples. .

The views on and the knowledge of the Introduction of iron to Scandinavia have change by the history of archaeology. The results and discussions are put in the context of time and how that time is reflected in their work and texts. This limits that scholars put up to orientate themselves conceal the complex reality. The limits are changing all the time and is dependent of time and person..

The forest owner cooperative has observed difficulties with keeping women as forest advisers/ buyers. This is a problem because the organisation wish to have both men?s and women?s qualifications. The organisation?s purpose in their equality and multiplicity plan is to increase the knowledge and awareness of equality and multiplicity, increase the credibility to the members and customers, and to be well prepared for the future need of qualifications. The purpose of this paper is to identify if there are any conditions that may limit female employees at this particular service.

New Zealand is currently the third largest global producer of kiwifruit and thus plays an important role in the international market. Exports of kiwifruit are also of significant horticultural value for New Zealand and in 2007 the kiwifruit industry accounted for export values of NZ$790 million. The global kiwifruit market has experienced substantial changes in recent years and is likely to change significantly in the near future due to developments in production sources, adjustments to trade policy settings and shifts in consumer preferences. The New Zealand kiwifruit industry needs to consider what the impacts of these changes might be so that future strategies can be constructed effectively. Little quantitative modelling has been done in New Zealand to consider the impacts of changes to the global kiwifruit industry. The major contribution of this research was the development and calibration of a kiwifruit industry-specific partial equilibrium trade model. The model was then used to examine the impacts on New Zealand producers of these trade-related changes in the global kiwifruit market.

The aim of the present paper was to see why a recommended course of action is not always followed in the way it is supposed to. The paper deals with a new method (SFA-metoden) used by The Social Insurance Agency in working with sick-listed people. Aspects that are elaborated on are local effects of the method at its Introduction, case managers work conditions, and control of the implementation of the method. Two different methods of investigation have been employed. On the one hand, previous reports on the method have been analysed, and, on the other hand, two focus groups interviews, one consisting of case managers´ working with the method, and one constituted by their supervisors have been carried out.The results have been analysed in accordance with, on the one hand, the theory of street level bureaucrats and, on the other hand, certain concepts applied in the new institutionalism.

Corporate governance intensified due to the corporate scandals in the USA which led to a new law the so called Sarbanes-Oxley Act (SOX).In 2005 the "Svensk kod för bolagsstyrning" (The Code) was introduced. The main purpose of The Code is to strengthen the confidence in Swedish companies quoted on the Stockholm Stock Exchange. The Code focuses on the working process of boards. The rules set by The Code places higher demands on the board.  Among many other duties the board has to establish long term operational goals and strategy.

Swedish municipals schools have been given an assignment to convey basic values to pupils. The assignment is to bring up the pupils through transmitting and developing a heritage such as values, traditions, language and knowledge. Together along with the lasting knowledge which constitutes the community frame of reference everybody needs. There by is the purpose of this study through a qualitative method to investigate how the schools assignment to create a community national identity of the pupils is interpreted by the teachers in Introduction classes. Even how the teachers in this study response to ?Swedish? culture by presenting and educate the pupils in this.

Young stands in urban forests often lack a shrub layer, though shrubs play an important structural and biological role in forests. All layers interact with one another to form a multilayered stand, in which shrubs have a vital role.In this diploma thesis, theoretical models for forest dynamics are compared with four reference stands to detect factors, and principals for Introduction of shrubs in young stands. In these stands four different ways of Introduction were found. In one trees and shrubs were planted together at the same time. Shrubs spontaneous spread under a canopy of mature forest, in another.

Vattenfall AB is a large producer of electric energy where approximately half of the energy comes from hydropower. Vattenfall Hydropower has got almost a 100-year old history and the company has developed a lot since 1909. After that the number of power plants increased and the competition got more intense, there were higher demands on the reliability. One way to secure the reliability with a good satisfaction at the power plants is to implement a maintenance method named Reliability-Centred Maintenance. RCM is a result of the Introduction of the complex aeroplane Boeing 747 in the 1960?s.

Corporate governance intensified due to the corporate scandals in the USA which led to a new law the so called Sarbanes-Oxley Act (SOX).In 2005 the "Svensk kod för bolagsstyrning" (The Code) was introduced. The main purpose of The Code is to strengthen the confidence in Swedish companies quoted on the Stockholm Stock Exchange. The Code focuses on the working process of boards. The rules set by The Code places higher demands on the board.  Among many other duties the board has to establish long term operational goals and strategy.

Many of today?s societies are built on established financial structures that are controlled by states and central banks. These structures are built on a clear perception of economic systems as established but invisible institutionalised concepts that are operated by millions of organizations worldwide. An idea of counteracting against centralized economies by introducing a currency that no state or bank controlled was developed in the beginning of the 20th century. In 2008 the idea was realised by the Introduction of Bitcoin, which is a digital currency and transaction system without any centralized emitter or controlling organ.

This graduation work is a result of implementing Lean Production using OEE and SMED at Enics Sweden AB in Malmö. Enics doesn?t have an established improvement concept and therefore should this work serve as an Introduction to possibly start with Lean Production. A result in this report is that an OEE value has been identified within a common order at Enics. Other results are that an implementation of a Lean-board has been implemented and furthermore, within SMED, a flag that indicates changeover..

Swedish municipals schools have been given an assignment to convey basic values to pupils. The assignment is to bring up the pupils through transmitting and developing a heritage such as values, traditions, language and knowledge. Together along with the lasting knowledge which constitutes the community frame of reference everybody needs. There by is the purpose of this study through a qualitative method to investigate how the schools assignment to create a community national identity of the pupils is interpreted by the teachers in Introduction classes. Even how the teachers in this study response to ?Swedish? culture by presenting and educate the pupils in this.