This study investigates the value relevance of goodwill impairments for equity investors in Swedish listed companies. We provide insight on whether goodwill impairments are value relevant before as well as after the implementation of IFRS 3 and IAS 36. We express market value of equity as a function of book value of equity; net income excluding goodwill impairments and goodwill impairments, using the Ohlson valuation model and Hellström's price regression. Our findings suggest that goodwill impairments are statistically value relevant for equity investors. Prior to the implementation of IFRS 3 and IAS 36, our findings imply that equity investors respond negatively to goodwill impairments.

Efficient numerical methods for option pricing is an active field of research. This project has the goal to examine possible ways to improve an established method of numerical pricing. The method is based on an adaptive finite difference method in price and uses the backwards differentiation formula of order 2, BDF2, in time. The project will focus on improvements to the time integration through implementation of discontinuous Galerkin methods, dG. Empirical convergence and accuracy results are obtained for equidistant dG-methods up to order 3 and performance is compared to BDF2.

The fashion industry in Kenya is slowly growing. The middleclass is getting bigger and theinterest for fashion among these consumers is increasing. One major problem for the growthof the industry is the extensive second hand trade, which has given several problematicaffects. The textile production has almost disappeared, the western influences are evident andthe consumer?s price sensitivity is prominent.The aim of this thesis is, by conducting a field study; to qualitative examine how to develop astrong domestic fashion brand on the Kenyan market and to give a foundation for a brandingstrategy for people involved within fashion in Kenya.

With the climate change issues growing in importance on the social agenda, the field of urban masterplanning is of no exception when it comes to minimizing the carbon footprint in a variety of projects. The aim of this thesis has been to prepare the Carbon Critical Masterplanning tool, a software plugin for carbon dioxide emissions assessment developed by Atkins, to be used in Swedish conditions. The main targets were to improve the areas of the tool associated with energy conversion and renewable energy sources, and to test the tool in a real case. A planned construction of a new campus in Albano, Stockholm was chosen for the pilot study. A 3D model was built in the tool and the carbon footprint was calculated for a variety of combinations for energy supply to the future area. The results show that use of locally installed renewable energy sources can reduce the total climate impact when life cycle perspective is applied.

Carbon offsetting means to offset those greenhouse gases that are caused by our actions. The purpose of this paper is to examine how companies are working with carbon offsetting. The focus of the research is how travel agencies and companies that provides carbon offsetting. The writers also highlight the problems carbon offsetting is facing. The study was performed with qualitative methods through interviews with three companies working with carbon offsetting.

Detta examensarbete handlar om övergångsprocessen från studier till arbetsliv för studie- och yrkesvägledare. Syftet med examensarbetet är att undersöka hur nyutexaminerade studie- och yrkesvägledares övergångsprocess från studier till arbetsliv och etablering har upplevts. För att uppnå vårt syfte och för att få svar på våra frågeställningar intervjuade vi yrkesverksamma studie- och yrkesvägledare, arbetsgivare av studie- och yrkesvägledare och sistaårsstudenter på studie- och yrkesvägledarprogrammet. Den tidigare forskning inom ämnet som vi tagit del av har i huvudsak resultatet att övergångsprocessen kan vara en utmaning. Detta eftersom det finns ett kunskapsglapp mellan de kunskaper utbildning ger och det arbetsgivarna kräver.

With the climate change issues growing in importance on the social agenda, the field of urban masterplanning is of no exception when it comes to minimizing the carbon footprint in a variety of projects. The aim of this thesis has been to prepare the Carbon Critical Masterplanning tool, a software plugin for carbon dioxide emissions assessment developed by Atkins, to be used in Swedish conditions. The main targets were to improve the areas of the tool associated with energy conversion and renewable energy sources, and to test the tool in a real case. A planned construction of a new campus in Albano, Stockholm was chosen for the pilot study. A 3D model was built in the tool and the carbon footprint was calculated for a variety of combinations for energy supply to the future area.

This report is a thesis work for a B.Sc. in Forestry at the School for Forest Engineers, SLU. The work was an assignment from Jarlträ AB which is a privately owned sawmill located in southern Småland. The aim of the work was to investigate the economical result of different pricelists and how to adjust different parameters such as length correction to give an optimal result. The pricelists was examined through a computer program (SilviA). The pricelists was made in the program and after that a simulation was preformed with a selection of random sampled trees gathered from the area nearby the sawmill.

The market is developing and a growing competition increases pressure on companies to maintain their competitive advantage. Working with cost savings is a way to enhance earnings in a short term but also in a longer perspective. Volvo Powertrain Production Köping has an overall goal; to reduce costs by nine percentages in three years. To achieve the goal, Volvo Powertrain Production Köping works with World Class Manufacturing where the Department of Processing Technology constitutes an important part.Volvo Powertrain Production Köping lacks a standard for how savings within the metal cutting tool area are to be calculated. This makes it difficult to control and monitor their business outcome but it also causes difficulties in controlling the tool suppliers? outcome.

The aim of this essay is to create an understanding, of how teachers comprehend knowledge, grades and tests in a school context. It is important to get a grip of the different parts of the teacher?s reality. The test, the grades and knowledge are deeply connected as a part of a whole. The teachers view on knowledge can not be understood without asking about the practical parts of their work and understand how the different parts are dependent on each other.The main material consists of interviews with four teachers that work in a public mandatory school in the south suburbs of Stockholm.

The purpose with this study was to describe and analyse the daily activities of a criminal group in a southern suburb of Stockholm, Norra Botkyrka, and their attitude to drugs, the police, crimes in general, accomplices and their plans for the future. The study is a combination of different qualitative methods that is built on unobtrusive methods and interviews that was carried out during winter in 2006 and spring in 2007 and six interviews. My interest to carry out this study was grounded on my several years of experience as a prison and probation officer in the prison. I chose to ?live? with a group of criminals and participated in some of their social activities.The respondents that I chose to call ?anti-heroes? proudly tell me about their criminal lifestyle that characterizes of violence, drugs, crimes and conflict where this people show no regret.

The purpose of this thesis is to describe what Building Information Modeling, BIM, could mean for landscape architects, and also hopefully to make sense of the possibilities and problems of the system. BIM is about virtual design and is based on all consultancy groups in the design team modeling in 3D. Intelligent objects and metadata, such as price and material, are used. The project group has a common interchange format for simple sharing of information. To get an idea of how the situation with BIM for landscape architects looks like today, I collected information mostly through interviews.

Våren 2011 var det stora debattämnet i media, bland konsumenter och hos fastighetsmäklarelockpriser. Med lockpris avses att en bostad annonseras till ett väsentligt lägre pris än detbedömda marknadsvärdet på bostaden. Motivet var att locka till sig fler spekulanter till eneventuell budgivning. Innebörden avväsentligt är inte helt fastställt i lagen, vilket görbegreppet svårtolkat. I och med attutgångspriserna var satta så lågt jämfört med vadslutprisetblev så fick fastighetsmäklarna utstå mycket kritik.

The forecast ability of four well-known exchange rate models for theSwedish krona is tested in this thesis. The models that are tested arethe purchase power parity, the real interest differential model, thesticky-price model and a productivity model. In addition to thebenchmark, the random walk, they are also compared to each other.They are all tested on three different horizons one quarter, two quartersand four quarters. The mean squared forecast error criteria and thedirection of change criteria are used for evaluation of the forecastability. Only in a couple of cases are the forecast ability of thetheoretical based models significant better than the random walk..

In this degree project we wanted to investigate if there are any possibilities to get a higher income from grain growing by giving the grain to hens instead of selling it. We were also wondering if the manure has any value or if it only cost the egg producer money. If the egg producer cultivate his own grain and is able to store it in layer is there quite much money to earn. Expensive pasture makes it profitability to pay up to 1,35 Swedish crowns for a kilo of wheat. In our calculating we?ve used calculation from the company Lantmännen.