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.

The subject-matter of the following essay is to investigate the relationship between what is commonly called Deep Ecology or Biocentric Philosophy, as articulated by the co-founder of the Deep Ecology Movement, Arne Naess, and later proponents of the biocentric school of environmentalist thought. I contrast Naess? concept of Self-realization as founded in his Ecosophy T to the ideas of american conservationist and co-founder of the radical green movement Earth First! Dave Foreman, and to the controversial finnish environmentalist and ecofascist Pentti Linkola?s ideological agenda of population-Reduction respectively.According to some critics of the movement, especially the social ecologist Murray Bookchin and French liberal philosopher Luc Ferry, the Deep Ecology ideology is essentially misanthropic and totalitarian in structure. A central idea among deep ecologists is that ecosystems and natural entities have intrinsic value in themselves, even outside a human social context. This idea is thought of among deep ecologists to create a philosophically sound basis for counteracting the environmental global crisis.

In Sweden, responsibility for the collection and recycling of packaging and newspapers lies with the producers. Therefore, the major producers created a jointcollection with 5800 recycling stations. The stations are the responsibility of a coordinating body, Förpacknings och Tidningsinsamlingen (FTI) which ensures Government regulations are adhered to by the producers.In 2006, the Swedish Environmental Protection Agency (EPA) carried out an evaluation of the collection of packaging and newspapers. EPA´s research showedthat 80 percent of households were satisfied with the collection but that there were also shortcomings, including problems with littering at the recycling stations.We have tried to approach the litter issue from different angles in order to suggestpossible measures to reduce the problem. An important aspect proved to be uncertainties regarding the concept of operators.As there are currently many parties involved in the collection process this lead to the issue of who is legally considered as the operator of the recycling stations.

In modern military operations the requirements of transmitting large amounts of information have increased substantially during the last decade. This increases the demand for high-capacity radio networks. It is also very important that military decisions are made on recent and correct information and this implies that low and known delays are required. The existing military radio ommunications, within the Swedish army, do not meet the requirements for capacity and delay. We have investigated how the capacity and average delay can be improved in an Ad Hoc network with STDMA by using antenna arrays.

The goal of this work has been to search historical materials, to identify the park's historical development, to prepare proposals on measures and that work should be the basis for further research. The aim has been to train us in searching for and use of materials and to gain an understanding of the process of work with older plants. In the process we have sought and found materials in archives, through literary and oral sources, and email contacts. Because of its excellent location perched on an islet in the low landscape Näsbyholm was long a fortress. The old castle on Näsbyholm was from the late 1400s but the site was fortified much earlier. The islet was at this time completely surrounded by water and there was a drawbridge over the narrow waterline. The owners are liable since the late 1200s.

Introduktion: Depression, ångest, stress och ätstörningsproblematik har visat sig ha en hög prevalens hos personer som lider av obesitas. Syfte: Att undersöka om och i så fall hur ångest och depression mätt i HADS förändras i en grupp som genomgått överviktskirurgi. Av intresse var också att undersöka om viktnedgång samt om preoperativa symtom på stress, hetsätning och känslomässigt ätande predicerar utfallet av symtom på ångest och depression postoperativt. Metod: 30 patienter som genomgått överviktskirurgi på Akademiska sjukhuset i Uppsala under våren 2011 inkluderades i studien. Dessa patienter hade innan genomgången operation och vid en uppföljning sex månader postoperativt besvarat olika screeningformulär avseende psykiskt välmående, ätstörningar och stress.

Private individuals can voluntarily buy EU Allowances (EUA) in order to remove them from the European Union Greenhouse Gas Emission Trading System (EU ETS). It leads to progressive Reduction of total carbon dioxide emissions in Europe. Kalmar Energi offers customers to obtain one EUA (equivalent to one ton of CO2) per year by paying 25 SEK a month as a KlimatEl-supplement. The purpose of this research is to examine the customers? attitudes in the issue of climate compensation and trying to define the reasons behind their choices.The results of the quantitative questionnaire were analyzed by using descriptive and analytical statistical methods and have shown some correlation between customers? ages and decisions to accept or not the offer of KlimatEl.

This paper is a degree project on the C-level, 15 points at University West, Department of Business and IT dept. Informatics. This study is about agile methodology and its impact on IT projects. Requirements management is a process within an IT project, where customer has certain requirements that must be met by an IT system. The difference between the traditional and agile development is in the requirements management process and it can cause problems in a project.

According to Food and Agriculture Organization newsprint is defined as: Uncoated paper, unsized (or only slightly sized), containing at least 60 percent of mechanical wood pulp. The consumption of newsprint in Sweden was just over 798 000 tonnes in 2009, which represents approximately 90 kg per person. Although there are studies that predict a drastic Reduction in newsprint consumption in the Western world, there seems to be a clear difference between forecasts for the future given by statistical analysis of newsprint consumption and forecasts given by experts in the industry. The former predict a continuing increase while the experts see a coming decrease in consumption.In this report, both demand and business strategies of newsprint in Sweden are studied. The study also presents a forecast of the future which is based on historical data and qualitative interviews.

This literature research is meant to answer the following questions: ? What was the Swedes consumption of fat from 1935 to 2009? ? How has the fat consumption corresponded to the current recommendations? ? What is LCHF and which are the main advantages and disadvantages? Fat supplies us with energy, isolates and protect organs from bumps and punches. Fat is insoluble in water but soluble in organic solvents. The properties of a fat depend on its structure. The most common fat in human food is triacylglycerides.

Considering that the price and demand for energy gradually has risen over the past decade and a wider discussion about the human impact on the environment has become increasingly more important and given a clearer role in modern society. This has contributed to increased incentives to reduce the use of fossil fuels and increase the use of renewable energy.The agriculture currently accounts for 20 % of Sweden's total greenhouse gas emissions. A way for an agricultural company like Wapnö AB to reduce their emissions could be to utilize existing renewable energy sources within their own premises.The report's aim is to create an energy audit of Wapnö?s existing energy system and how it changes with a future biogas plant in operation. The energy audit is used to illustrate how the company?s climate footprint could change.

Discharge of inadequately treated waste water containing nutrients such as phosphorus and nitrogen as well as organic matter and bacteria is associated with a risk of eutrophication and contamination. The Swedish government has decided upon several Environmental Quality Objectives aiming to reduce the emissions of nutrients to water bodies.In Sweden, there are between 675 000 to 1 000 000 on-site sewage systems. Recent studies have shown that the function of small sewage treatment plants is in many cases insufficient. To prevent this regular service and supervision by a professional is needed. The focus of this study are small sewage treatment plants which use a technique where mechanical, chemical and/or biological Reduction of pollutants is being used in the same facility to reduce nutrients in household wastewater.The aim of the study is to investigate how different municipalities ensure that small sewage treatment plants fulfill the requirements and reduce pollutants as efficient as the manufacturers claim.

Bakgrund: Fysisk beröring är en central del i omvårdnad och ingår i arbetsuppgifterna dagligen. Under hela livet är fysisk beröring ett grundläggande behov. Patienters reaktioner av fysisk beröring bör omvårdnadspersonalen möta på ett respektfullt och ödmjukt sätt och det är skillnad mellan att bry sig om och ta hand om patienten. Det är för männen näst intill tabubelagt med det kroppsliga vårdarbetet. Syfte: Syftet var att beskriva patienters och omvårdnadspersonals upplevelser av fysisk beröring inom omvårdnad. Metod: Metoden var litteraturstudie med strukturerad litteratursökning med beskrivande design.

Åmotfors Bruk AB (ÅBAB) has today an inefficient production of steam for the manufacturing of paper. Unpredictable energy prices and modernisation of the current equipment has been the underlying factors to invest in a thermal power plant, mainly driven by garbage. This facility will not only use the steam for paper production, it will also generate electricity through a steam turbine. Today, when a fault on the supplying line occurs which leads to disconnection of the external grid, all the support of electricity to Åmotfors Bruk (ÅB) will disappear. This will lead to major interruptions in the paper production, which will cause severe economical losses.

One purpose of our study was to investigate if equality in work time and parental leave in a relationship affect the time that parents spend with their children. Our first hypothesis was that increased equality in work time and parental leave leads to a Reduction of the parents? total time with their children, ie the children spend more hours in pre-school and begin pre-school earlier. In order to test our hypothesis, we investigated the relationship between the woman?s and the man?s work time and parental leave and the time that the children spend in pre-school as well as at what age they began pre-school by using two surveys.Our study showed a significant coherence between both working women?s work time and the children?s time in pre-school as well as women?s parental leave and the children?s age at start in pre-school.