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.

This essay started with a describing of Vision2020 that aims to get incoming tourism doubled and to make global travellers choose Sweden as their destination at the first place. Furthermore, we discuss those 12 priority markets that a Swedish leading communications company in the tourism Visit Sweden puts effort and promotes. Poland was not on the list of the selected countries. With our research we aim to show that the Polish market has potential. Compelling factors point to that Sweden and Poland are neighbour countries with good transport connections and, not least, that the countries have long historical relationships with each other.

Ever since it was first introduced in an article in the Journal of Finance 1952, Harry Markowitz? mean - variance model for portfolio selection has become one of the best known models in finance. The model was one of the first in the world to deal with portfolio optimization mathematically and have directly or indirectly inspired the rest of the world to develop new portfolio optimization methods. Although the model is one of the greatest contributions to modern portfolio theory, critics claim that it may have practical difficulties. Partly because the Markowitz model is based on various assumptions which do not necessarily coincide with the reality.

With a changing climate, we can expect higher temperatures and more precipitation in Sweden.As the temperature increases, new weed species are expected to migrate in from more southerlylatitudes, resulting in requests for new techniques for weed control. In addition, we might see agreater number of weed species and higher biomass production due to increased concentrationof CO2 in the atmosphere.Increased understanding of the biology of specific weed species will become more importantin future weed control. This will help to control the weeds more efficiently. Higher prices onpesticides and a public demand for reduced use of pesticides make growers more inclined to usemechanical weed control on a larger scale and to a greater extent prevent weed establishmentbefore sowing. A well-planned crop rotation is the most important preventive measure, whichmight also include delayed sowing, and dark harrowing and sowing.Research takes place on many levels within the weed area and several alternative methodsare being developed.

Nowadays the world of football has become more commercial than before. As a result of this the clubs' financial status is getting more and more important. Therefore the UEFA has given the national federations a specific task to make sure that the clubs from each country follow certain standards of maintaining the football credibility. The Swedish federation has decided that the Swedish clubs must follow the so-called ?elitlicensen?.

This essay investigates how the author Oline Stig creates identities for her main characters in three short stories; Midsommar, Polly Maggoo and Den längsta dagen from the collection Den andra himlen (2007).My investigation is based on concepts chosen from psychology and narratology: First, Jonas Stier?s definition of human identity. In his definition he focuses on a person?s social context. He also considers identity formation as an ongoing, ever- changing process.

A current debate is going on in Sweden about the health-care organization, how it is structured today and how it should be structured in the future. Despite major changes in the county council structures, they still got problems with for instance economy and the providing of staff. As an answer to these problems new solutions are being developed.In this thesis I examine such a solution consisting of cooperation between county councils. The aim of the thesis is to examine how and why the county councils in Sörmland and Västmanland have made a decision regarding cooperation over the administrative border.My contribution is to construct a model over change and decision processes that can be used in other cases as well. The conclusion is partly that the decision to cooperate is built on changing structural factors, such as economy, demography and medical development.

Forest as an investment alternative has become more and more popular over the last few years. Between the years 2004 and 2007 increased the price level on forest land with 70 percent in Jämtland. In this thesis a comparison has been conducted between forest in Jämtland and an investment in the stock market. The risk in the two investment alternatives has been included in the comparison. The thesis includes two different studies between the two alternatives.

Control of a diesel engine equipped with Variable Geometry Turbine (VGT) and Exhaust Gas Recirculation (EGR) requires a multivariable control method. One problem is that the engine system is non-linear. Furthermore there are strong cross-connections between inputs and outputs and the inputs have alsoboundaries. To be able to manage these control problems, MPC has been used that is a multivariable method. The MPC-controller consists of an optimization problem and therefore MPC can find the optimum control signals in an easy way.

Background: Oil is the most dominating source of energy of today, it constitutes for more than 40 per cent of the worlds total energy consumption. This together with the fact that stock in oil companies has soared on the stock exchanges around the world makes oil a very interesting topic to write within. In order to gain knowledge in how to value oil companies, the authors will collect information from theory and through a questionnaire. By applying the information gathered to three companies listed on the Stockholm Stock Exchange the authors will reach an objective picture of valuation of oil companies.Purpose: To investigate how shares of stock are valuated in the oil exploring and producing industry, and what specific measures and metrics that are used in the valuation of stocks in Exploring and Producing (E&P) companies.Method: By using a qualitative approach for this thesis, the authors will investigate how the valuation of oil companies works and what measures that should be applied. The authors will use a part descriptive and part explorative study.

The large-scale soy cultivation has negative consequences for the habitat of local populations because of the intensive use of pesticides and the destruction of rain forests and eco-systems. GM soya, varieties are often used. The majority of Swedish people, however, do not want GM products in their food. It will be hard in future to ensure GM free food, particularly foods that come from countries where GM crops are grown on a large scale. It is very difficult to avoid cross- contamination when both GM and non-GM crops are grown in the same area.

The aim of this project is to optimise the sawing patterns used for sawing Scots pine at Säters Ångsåg AB. The thesis has a theoretical approach and does not claim to be fully applicable in a practical point of view. The input used in this project is last year?s sales volumes and prices of sawn products. The input of the timber is collected from the database ?VIOL?.

The aim of this thesis is to explain what actions Sweden and the international communities have been taking in terms of sexual and reproductive health and rights (SRHR) in order to realize the Programme of Action from the International Conference on Population and Development in Cairo 1994. In a theoretical perspective, donor countries and multilateral organizations are seen as interacting actors involved in global development cooperation. Through applying a human rights approach I will show shortages in terms of supplies to contraception, international agreement on the issue of safe abortions and a new era that comes with new rules for aid and development cooperation. In addition, for human rights to be realized there is the feature of accountability. Without accountability, SRHR cannot be fully respected, guaranteed and protected.

Background:For patients with severe heart disease, may heart transplantation be the only opportunity for survival. Previous research highlights the importance of the nurse's role as supporters and knowledge brokers. People who has undergone heart transplant may be changed forever. Having to undergo a heart transplant can lead to that patients end up in a traumatic crisis. People's perception of herself and her perception of the world is also changing when the body is injured or suffers a disease.

During the last decades major changes has occurred at the financial markets, meaning an increasing supply and a greater variation of financial instruments. The saving habits of the Swedish people have gone from traditional bank deposits to investments in equities, funds and bonds. All this together with the great rise in the stock market at the late 90?s has brought words like risk and return up-to-date, and is the background to the development of a new law concerning financial advising which come into force the 1th of July 2004. The contents of the thesis can be described as three bricks, representing the survey questions.