Background: Sweden and the rest of the world went through the biggest financial crisis at the end of 2008 since the 1930s. The major Swedish banks have goodwill related to their acquisitions inside and outside Scandinavia. Swedbank, SEB and Nordea has acquired in the Baltic countries and Russia, however Handelsbanken has established itself in Great Britain. The crisis in the Baltic countries led that real wages fell, unemployment rose, real estate prices collapsed and the number of borrowers who had trouble repaying their loans increased rapidly. All this led to the problem of impairment of goodwill in the Swedish banks that had expanded rapidly in the Baltic countries.Aim: The aim of this study is to investigate the application of IFRS 3 in Swedish banks before, during and after the financial crisis, and to investigate the low-downs in the four majorSwedish banks in 2006-2010.Completion: The study is primarily based on the case studies by the examination of the annual reports from all banks as well as evaluation of the interviews.The authors have chosen to makea strategic choice of a small number of cases through the concentration on the impairment of goodwill in the bank sector of Sweden.Results: The result of this study is that there are problems for banks in implementation of IFRS 3 in practice because of insufficient information in the banks' financial statements.Generous estimates used in the calculation of impairment testing.

The purpose with this essay is to examine if the Swedish government?s intentions regarding to the mental health care reform, have been fulfilled. We have classified the intentions into three categories, regulation, financing and responsibility for organizing the policy. The intentions have then been compared with the results of the reform.Our theoretical framework starts with a model, developed by Evert Vedung (1998). We use this model as a tool to examine the fulfillment of the mental health care reform.

AbstractAccording to several researchers finance is scarce, scarcer for small businesses than for big enterprises. Small and medium-sized enterprises, SMEs, that want to start exporting and sales or manufacturing abroad need capital to get ready. Which capital structure and financial costs do they have, and which forms of finance do they actually use for that purpose. New american research by Mansi, Reeb (2002) has suggested, that there is a positive connection between leverage and a negative one between financial costs and internationalization, and that a non-linear model better describes this connection.This study has gathered data in two ways: Through a questionnaire from 37 SMEs and balance sheet figures from totally 166 manufacturing SMEs. In order to examine, whether the company was active on the international market, 200 SMEs in south Sweden were asked, if they exported to, produced or sold on any other market than their home market.

Currently there is a controversial debate about that we must reduce our impact on the global warming; therefore both the Government and the local authorities have invested heavily in developing renewable energy in Sweden. The major development on the wind power market can be seen as a result of both the technological development and also on the decision that the Government took in 1996, which opened up the wind power market for private parties.This paper has aimed to examine the types of financial innovations that have arisen from the investments and financing of wind power on Gotland, and what these innovations can contribute to the future development of wind power.The problems that this thesis is based on is; what kind of financial innovations have occurred within investment and financing of wind power? How can these innovations contribute to the continued development of wind power on Gotland? The conclusion of this study shows that respondents and participants have defined a number of financial innovations that have emerged. Where some of the innovations only can be seen as incremental since they are based on continuous improvements, while others can be seen as radical as they are completely new for the context in which they operate. The study has also shown that Gotland has a great potential to produce more renewable electricity, but the development is dependent on the new power lines being built, in order to export electricity to the mainland..

This thesis describes and examines a new line of business, CleanTech. CleanTech comprises a wide range of different types of companies and is not yet well defined. In this thesis only the Swedish market is considered, and a variety of players on the market are included to give the most extensive picture of the current situation. Recent research shows that a gap has arisen between governmental financing and private equity-investments in CleanTech-companies. This gap occurs mainly in companies in expansive phases and causes problems both for the companies and for the line of business as a whole. To investigate this gap the Swedish CleanTech-business is described in terms of earlier and existing financing, age and size of the companies and their turnover and profit.

Augmented reality is a technology thatcombines the perception and interaction ofvirtual objects with the real world. Itcan allow a user to visually see computergenerated models and informationinteracting with the real world through ahand held device such as a tabletcomputer. This opens up a range ofpossibilities, especially in theconstruction sector. A construction siteis permanently changing and the need forprecise and updated information iscrucial. The ability to enhance the realworld with virtual objects and informationmay make many plans printed on paperabsolete.This report describes how workers in theconstruction sector would benefit fromusing augmented reality on a tablet innumerous situations and the technologyneeded to achieve AR on a tablet.

This paper goes through solar energy and what uses it has. It is also a guide in the choice of solar collectors forthe real estate that I have drawn for the thesis work.Solar energy is a renewable source of energy from the Sun's light. Energy can be used to produce both heat andelectricity through solar collectors and solar cells. Some of the benefits of solar energy is that it is completely freeto extract, environmentally friendly and virtually maintenance-free. Disadvantages are that the technology isexpensive, does not cover the entire energy needs and takes a long time until it pays.

This essay aims to explore the philosophical meaning of the expression ?present and real? in Clara ? or, On Nature?s Connection to the Spirit World by F. W. J. Schelling.

There are some key elements which distinguish a general operating system, such as Linux, from a Real Time operating system, such as OSE. The later belongs to the category of soft Real Time systems while Linux is a general operating system, with significantly improved real time properties after version 2.6. These improvements make it interesting to compare the two systems.When comparing two operating systems, there are a number of issues which have to be considered. One way to measure the performance of the systems is by studying the time consumption for the same functionality and hardware.During the study, the items that appeared as the most important for the performance of the systems, were: process primitives, system primitives, interprocess communication, context switches and interrupt latency.This work demonstrates that it is possible and reasonable to do performance testing on two different operating systems. The implemented tests cover a number of basic functionalities, which appeared to be the most crucial ones for the performance of the systems..

Att mäkla på Franska Rivieran som svensk till svenska kunder skiljer sig från att mäkla i Sverige. Exempel på det är att man använder sig av ett juridiskt ombud, en notarie vid kontraktsskrivning i Frankrike. Där förekommer heller inte budgivning då detta är olagligt. Istället förekommer ofta prutning mellan köpare och säljare. Mäklaren arbetar även ofta närmare köparen än i Sverige, då man hjälper denne med kringtjänster som t.ex.

Att mäkla på Franska Rivieran som svensk till svenska kunder skiljer sig från att mäkla i Sverige. Exempel på det är att man använder sig av ett juridiskt ombud, en notarie vid kontraktsskrivning i Frankrike. Där förekommer heller inte budgivning då detta är olagligt. Istället förekommer ofta prutning mellan köpare och säljare. Mäklaren arbetar även ofta närmare köparen än i Sverige, då man hjälper denne med kringtjänster som t.ex.

The work is conducted in cooperation with LRF Konsult. The data has been collected thru a survey involving 145 landowners in Östergötland. The study is aimed at landowners how owns at least 400 ha of land. The purpose of this study is to find out how large landowners choose brokers when they are looking to sell their property. The purpose of this work is to find "larger landowners' needs / choices of Realtors. The questionnaire consisted of 16 questions, and asked to investigate the seller's most important factors when they select brokers.

I denna empiriska studie undersöker vi den reala växelkursens och reala BNP:s påverkan på Sveriges bilaterala handelsbalans med 11 länder mellan år 1995-2011. Med en felkorrigeringsmodell i ARDL-format testar vi för långsiktig kointegration. Därefter estimeras den reala växelkursens och reala BNP:s påverkan på den bilaterala handelsbalansen. Vi finner endast stöd för J-kurvsfenomenet och uppfyllt Marshall-Lerner villkor i 2 av 11 handelsförbindelser. Istället observerar vi ett starkare samband mellan real BNP och handelsbalansen.

The interest in building low energy houses has increased along with the rising engagement inthe climate questions. With the advancing energy prices it is highly suitably for those whobuild and administer their buildings in long-term to build energy-saving houses. 40 % ofSweden?s total energy consumption constitutes of the energy in residences, therefore it iscrucial to take advantage of all the free energy as we possibly can. With crucial questions likequality of living and profit low energy building is a subject that concerns us all.Three proposals for apartment blocks are presented in this work on a real estate in Stockholm.Each proposal is developed through unique processes of design with the purpose to displaypossibilities to deal with the energy requirements of today and tomorrow through energybased architecture.The first proposal is an apartment block based on a traditional design process, the demands ofthe property owner and it?s affected by opinions from architects.

As a forest owner you always have to consider hazards and uncertainty when planning your forestry actions. The aim with this report is to test my hypothesis that there is an overall difference between men and women when it comes to perception, estimation and management of hazards/risks in forestry. I will look into if there are differences in how men and women estimate risks in production forestry from an economical point of view. The aim is also to look into if there are differences between male and female private forest owners, in how they perceive and manage hazards in connection with a possible climate change. To fulfil this aim, an inquiry survey was undertaken in three different areas of Sweden, two areas in the south and one in the north. But in this report I have evaluated the three areas as a whole.