Sedan 1 januari 2005 har stora delar av världen förändrat sin redovisningsprincip till IFRS som har utformats av IASB.  Införandet innebar en rad förändringar.  IFRS infördes på grund av att kapitalmarknaderna växer sig allt större samt starkare, vilket kräver att en harmonisering av redovisningsprinciper är att eftersträva. Förändringar som IFRS/IAS medförde i form av regleringar är bland annat IFRS 3, IAS 36 samt IAS 38. IFRS förändrade så att goodwill årligen skulle omprövas för att fastställa dess verkliga värde, istället för att årliga avskrivningar som tidigare var fallet. IFRS förändrade hur immateriella tillgångar skulle redovisas däribland redovisningen av goodwill. Goodwill är en nutidsbetalning för framtida prognostiserade kassaflöden. Tillgångsposten goodwill utsätts ständigt för påverkan av såväl externa som interna påverkningar. Externa i form av bolagsmarknadens ständiga förändring och internt av ett potentiellt underliggande egenintresse utifrån bolagsledningen.

The cat is one of our most common pets. Understanding the reproductive physiology of the queen is important, not only for the knowledge of our domestic cats but also for wild undomesticated feline species, many of which have been reported endangered. Understanding the mechanisms behind the estrous cycle, ovulation and pregnancy is also important for handling the feral cat populations that are a problem in several countries. The purpose of this literature study is to look into the hormonal patterns of the reproductive physiology of the female cat, with focus on ovulation, pregnancy and pseudo-pregnancy, and from this information determine in which fields more research would be needed. The female cat is seasonally polyestrous in Sweden, meaning that she can have several estrous cycles during the breeding season but goes through a long period of reproductive dormancy during the darker months of the year. The queen is considered an induced ovulator, with copulation triggering the release of luteinizing hormone (LH) from the pituitary gland needed for ovulation.

The economic development and industrialization that has taken place in many parts of the world during the past century has brought about a huge increase in economic welfare. During this process, it has repeatedly been debated whether the gains from economic development are shared by everyone or just a few. In the field of economics, vast research has been conducted on this particular subject ever since the 1950?s. The most famous contribution might be said to be Simon Kuznets article, Growth and Income Inequality from 1955 and the ?inverted U?-hypothesis that was formulated on the basis of that article.

The economic development and industrialization that has taken place in many parts of the world during the past century has brought about a huge increase in economic welfare. During this process, it has repeatedly been debated whether the gains from economic development are shared by everyone or just a few. In the field of economics, vast research has been conducted on this particular subject ever since the 1950?s. The most famous contribution might be said to be Simon Kuznets article, Growth and Income Inequality from 1955 and the ?inverted U?-hypothesis that was formulated on the basis of that article.

Syftet med denna uppsats är att undersöka hur produktivitetsförändring i en bransch påverkar priser, både på den egna marknaden, men också på alla andra marknader genom att ge upphov till en förändring av relativpriset. Denna undersökning kommer att utföras på den tjänsteorienterade marknaden för taxi, samt på den teknikorienterade telebranschen. Dessa båda marknader har valts för att de representerar helt motsatt produktivitetsförändring. Det har skett en produktivitetsminskning på taximarknaden de senaste 20 åren, medan det har skett en ökning i produktivitet på telemarknaden under samma period. En ökning av arbetsproduktiviteten inom ett företag, eller i en bransch, innebär att fler enheter tillverkas per arbetad tidsenhet.

A frequently asked question in real estate marketing is at what time of the year it is optimal to invest or sell. The aim of the project was to answer this question and to generate a prediction model over real estate located in the centre of Stockholm that takes seasons into account. With acquired sales statistics in Stockholm between 2010 and 2013 it was possible to perform a linear least square regression, also known as Ordinary Least Square (OLS), with describing qualities and season of sale as parameters. Statistical problems such as Multicollinearity and Heteroskedasticity have been taken into account when deriving the model. The result was a highly accurate prediction model indicating the profitability of investing in real estate during the summer and selling during the autumn..

Syfte och frågeställningarSyftet med denna studie är att förklara hur subjektiva upplevelser runt familj påverkar intresse av estetisk kirurgi. Specifika frågeställningar har formulerats för att undersöka detta:? Hur påverkas intresse av estetisk kirurgi av familjemedlemmar som pratat om att utföra eller som har utfört estetisk kirurgi?? Hur påverkas intresse av estetisk kirurgi av upplevd skilsmässa under uppväxt och uppväxt med en ensamstående förälder?? Hur påverkas intresse av estetisk kirurgi av fysisk eller psykisk frånvaro av mamma eller pappa under uppväxt?? Hur påverkas intresse av estetisk kirurgi av att minst en person gett stöd och varit älskande under uppväxt?? Hur påverkas intresse av estetisk kirurgi av ouppnådda familjefunktioner?? Hur påverkas intresse av estetisk kirurgi av en upplevd familjekris?MetodDenna uppsats har använts sig av en kvantitativ forskningsmetod med enkät. En egen enkät komponerades och delades ut i Stockholms län. 60 enkäter delades ut, varav 58 av dessa besvarades.

Under tillverkningsprocessen i massa- och pappersindustrin bildas avloppsflöden i flera olika steg. Ett av de miljöbelastande utsläppen utgörs av organiskt material. Organiskt material kan mätas som biokemisk syreförbrukning (BOD), kemisk syreförbrukning (COD) eller som totalt organiskt kol (TOC). Analys av COD inkluderar ofta miljöfarliga ämnen (till exempel kvicksilver). Naturvårdsverket har under flera år aviserat att analysen kan komma att förbjudas och därmed blir analys av TOC allt mer vanligt.

Denna uppsats behandlar hur prisbildningen på fastigheter ser ut i Sverige. Syftet är att analysera prisbildningsmekanismer för småhusmarknaden, speciellt fokus läggs på fastighetsskatten. Genom insamling av tidsseriedata på kvartalsnivå för åren 1990- 2007 för hela landet samt regionerna Stockholms län, Sydsverige och mellersta Norrland har regressioner genomförts för att studera olika variablers inverkan på småhuspriserna.Variablerna som studerats är hushållens inkomst, bolåneränta, fastighetsskatt, Affärsvärldens generalindex samt förgående års fastighetspris. Resultaten visar att skatten i viss mån påverkar prissättningen. Vidare konstateras att inkomsten är den viktigaste variabeln samt att bolåneräntan uppvisar signifikanta resultat för prispåverkan..

The purpose of this essay is to test for significance between TED- spread and four different macrovariables, housing prices, Federal funds rate, Asset Backes Securities and mortgage volume. Multiple regression has been used to search for significance between the dependent and the four independent variables. Our data consist of quarterly reports from January 1998 to June 2008. Our conclusion is that all of the four variables show a significant relation with TED- spread. The model explains 76 percent of the variation in TED- spread..

The purpose of this thesis is to analyze the variation in the maximal discrimination of the interaction between cognate and a non-cognate codon and anti-codon (also called the d-value). The variation was analyzed with a multiple regression model with the d-value as the dependent variable and with the codon position and the different mRNA and tRNA bases as independent variables. The result of the analysis not only confirmed earlier studies that the maximal accuracy was highest in the second codon position and lowest in the third codon position but we also found significant relationships and interaction effects..

One could argue that the most discussed topic in finance is whether or not it is possible to ?beat the market?. Even though many people claim to do this, there is little evidence to support the idea that one can consistently beat the market over a long period of time. There are indeed several examples of investors who have managed to outperform the market consistently for a long time, but the efforts of these individuals or institutions could by many be considered to be pure luck.One of the many strategies that have been evaluated by several researchers and is said to generate a risk adjusted return greater than that of the market, is one based on the P/E-effect. This strategy is based on the financial ratio P/E ? price divided by earnings ? and used by constructing portfolios consisting of stocks with low P/E ratios.

The aim of this report was to investigate which factors determine municipal taxes in Sweden.The aim was also to find out whether and how the forms of political rule are significant covariates. A multiple regression analysis was performed using data from 289 municipalities. The analysis resulted in five dierent models, of which a model based on municipal grouping was found to be most satisfactory. In all of the models, there are effects from the form of political rule. The results indicate that socialist municipalities have higher tax rates than non-socialist.

This paper investigates the relation between stock performance and owner share retention in Swedish public equity listings during 2009 to 2013. The listings during the period are studied and divided into binary groups of "exits" and "non-exits", which are used in a statistical regression model to determine if there is a significant difference in average stock performance. The study finds that stocks of exit-companies on average significantly underperformed stocks of non-exit-companies during 2009 to 2013. Nevertheless, due to the limited number of observations available and the unusual market conditions, caution is required in interpreting these results..

Growth models are very useful tools for forestry to predict growth and yield. With growth models and optimising tools you can manage forest stands in a way that maximize benefit and income. There are three major types of growth models. Stand models; stage structured models and single-tree models. The most advanced models give the most accurate forecasts.