Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

The purpose of this bachelor degree thesis is to analyze technical issues associated with an implementation of a low sloping trash rack with narrow spacing. A hydropower plant in Umea?lven was used as a case study. The basis for the study was a model where trash racks were dimensioned for inclinations between 25 and 45 degrees. Corresponding head loss, durability and water speed through the rack were then determined for each inclination.

Calcareous fens constitute a specific habitat which is uncommon in Europe and protected by the EU habitat directive due to its importance to several threatened species. Hagebyhöga in Östergötland is a calcareous fen habitat included in the Natura 2000 Networking Programme. Adjacent to the existing fen, a degraded fen area is situated. The area has been used for agriculture for several years but is now going to be restored to its former state by the county administrative board of Östergötland.When working with restoration of degraded fen areas it is important to aquire knowledge about the chemical soil conditions. Plant growth limited by phosphorus and low fertility are characteristic conditions for calcareous fens, whilst arable land usually is highly fertile and limited by nitrogen.The purpose of this study is to bring forth useful knowledge for restoring the degraded calcareous fen of Hagebyhöga.

Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

As a hibernating species, the brown bear spend most of the winter months in a den as astrategy to avoid unfavorable conditions. The denning period is a vulnerable time for bears,making them unable to flee disturbances without losing valuable amounts of energy. Brownbears' wariness of humans and avoidance of anthropogenic disturbance often steer denningbears away from human infrastructure, and bears thereby avoid possible disturbance and itsassociated energetic costs. This study was carried out to test the hypothesis that bearsdenning closer to infrastructure select more covered den sites to compensate for the closedistance. Dens from 32 individuals were visited and analyzed in terms of sighting distance(a measurement for den horizontal cover) and habitat ruggedness, in relation to distances toinfrastructure.

The aim of this study is to describe and analyze how adults who grew up in an exposed habitat experienced their upbringing and society's efforts and how it affected them in adult life. The method that we used was qualitative interviews. This method has given us a rich material, we believe. The results were analyzed by means of the theory we used and past research in the field. All of our respondents have in common that they were insecure in childhood.  And everyone has had negative consequences of their childhood into adulthood.

Prey species make behavioral decisions to reduce the perceived risk of predation and the time spent vulnerable to predation. Behavioral responses to predators are for example selection of specific habitat types and the presence of predators influence individual vigilance. Furthermore, there is a variation in feeding niches with different herbivores focusing their foraging effort on different vegetation types which is also expected to affect the choice of habitat. Behavioral data on anti-predation and foraging behavior at on waterhole is collected from Thomson?s and Grant?s gazelles at Ol Pejeta Conservancy (0°00?N, 36°56?E) located in semiarid bushed grassland in Laikipia district of central Kenya.

On the internal market within the EU, freedom of establishment under articles 49 and54 TEU stipulates that companies have the right to set up businesses in other MemberStates. On the internal market there are 27 different national tax law systems whichhave caused obstacles regaring taxation between Member States. These obstacles havebeen shown deterrent when a company enters a new market. One problem area is thelack of cross-border loss compensation for groups. This means that cross-bordergroups is over taxed when they are unable to set of gains against losses.

Adjustment to acquired hearing loss can be understood as a process of learning and change where the point of departure is the subjective apppraisal of a person?s hearing loss in a social and cultural context. The aim of the study was to describe women?s thoughts, emotions and actions prior to audiological rehabilitation, since these are considered important for the ongoing process of adjustment and for the planning of rehabilitation. A phenomenographical approach was used in order to describe the variation in the women?s attitudes before attending rehabilitation.

Det är vedertaget att rovdjur påverkar bytesdjurs val av område och beteende. Syftet med det här arbetet var att undersöka om rovdjurs användning av habitat har någon påverkan på svenska älgars födobeteende. I denna studie undersöks brunbjörnens påverkan på älg och datainsamlingen utfördes i björnrika områden i Dalarna och Gävleborgs län. De data som samlades in var data som rör bete (andel och höjd över marken) och habitatets egenskaper (sikt), därefter undersöktes om det förekom skillnader i andelen betat beroende på habitatanvändning av predator och habitatets egenskaper. Resultatet visade på tydliga skillnader i älgens betesmönster beroende på om det var hög eller låg predatoranvändning av habitat. Student tvåsidiga T-test och regressionsanalys användes för att ta reda på hur tillförlitliga resultaten var. Resultatet visade att det är en signifikant skillnad i älgens betesmönster (beteshöjd) beroende på i vilken utsträckning björnar använder habitatet. Älgens bete påverkades också av sikt från betesplatsen, vilket i sin tur var beroende av predatoranvändning inom habitatet, men den skillnaden var inte signifikant..

Öring (Salmo trutta) och stensimpa (Cottus gobio) är två vanligt förekommande arter i Sverige. En fråga som lyfts allt mer frekvent i olika artiklar och publikationer är hur dessa två arter påverkar varandra och vilka faktorer som påverkar denna interaktion. (Gabler & Amundsen 1999, Holmen et al. 2003, Elliot 2006, Hesthagen et al. 2010).

The fungus Gremmeniella abietina causes damage to conifers that can lead to tree death. In 1999 and 2001 the pathogen caused severe attacks in Sweden, where about 500 000 ha of pine forest were affected. Trees of all ages were attacked, but mainly forests between 30-60 years that were ready for their first commercial thinning. After recommendations from the forest agency, sanitary fellings were made to trees that had more needle loss than 85%, a total of about 50 000 ha. Economic losses have been estimated to more than one billion SEK.

To complete an overweight treatment program is associated with better weight loss. Previous studies have in principle focused on drop-out from the entire program, not individual parts of a program. Factors previously shown to influence the patients´ weight loss results are: frequency of individual meetings with a professional, the lack of social support from family or friends, the lack of motivation and in a few studies vacations. In several studies the drop-out patients have stated that their reasons for drop-out were dissatisfaction with the staff and the program design. Drop-out has also been shown to be connected with difficulties in adherence to the diet.

To complete an overweight treatment program is associated with better weight loss. Previous studies have in principle focused on drop-out from the entire program, not individual parts of a program. Factors previously shown to influence the patients´ weight loss results are: frequency of individual meetings with a professional, the lack of social support from family or friends, the lack of motivation and in a few studies vacations. In several studies the drop-out patients have stated that their reasons for drop-out were dissatisfaction with the staff and the program design. Drop-out has also been shown to be connected with difficulties in adherence to the diet.

 ABSTRACTThis study focuses on immigrant women in Sweden and how their perceptions of resource loss may affect their motivation to learn Swedish. Focus group discussions were conducted with immigrant women who partake in a Swedish language learning project. Their Swedish language skills were very limited, and all of them had no or very few years of elementary level education. Results of the study suggest that the strongest motivator to learn Swedish is its potential role in facilitating everyday activities.    .