Studien ämnar undersöka värderelevansen för goodwill-nedskrivningar beträffande företag noterade på Stockholmsbörsen. Studien är en återupprepning av en tidigare studie utförd på den brittiska marknaden. Goodwill har länge varit ett kontroversiellt ämne och reglerna för hur goodwill ska hanteras i redovisningen har tvingats genomgå förändringar i och med att IFRS 3 infördes. Företagen som ingår i studien är noterade på OMX NASDAQ Large, Mid och Small Cap och undersökningen avser åren 2008, 2009, 2010, 2011 och 2012.Från årsredovisningar har data gällande eget kapital, resultat innan skatt, goodwill samt antal utestående aktier samlats in. I studien används associationstest med hjälp av mulitivariat regressionsanalys.

The purpose of this essay was to study how surroundings form young peoples gender and where gender patterns are maintained. This was done by interviewing 12 students from two advanced classes at a comprehensive school in a small town in the southern parts of Sweden. The students where divided into four groups. Two groups with three boys in each, and two groups with three girls in each. We used R.W.

Syfte: Vi ska analysera hur fastighetsmäklare värderar småhus och hur de använder sig av taxeringsuppgifter, det vill säga de egenskapsuppgifter om tomtmark och småhus som samlats in vid fastighetstaxeringen från fastighetsägarna. Vi ska även sammanställa en modell över de faktorer som har central betydelse vid uppskattning av marknadsvärdet.Metod: En kvalitativ metod har använts där vi genomfört personliga intervjuer med fastighetsmäklare. Teorin baseras på relevant litteratur, vetenskapliga artiklar och elektroniska källor. Empirin redovisas genom en kategorianalys.  Resultat & slutsats: Vi har kommit fram till att fastighetsmäklare med erfarenhet inte följer de steg som teorin tar upp vid fastighetsvärdering.

The report descripbs how a diplexer for a hybrid analog/digital filterbank has been constructed and tested. A diplexer divides the frequency band into two different bands that do not who doesn't overlapp each other. The sampling rate for the two ADC:s is 80 Msps, and therefore it is advantage to have zero at 80 MHz. The reason for this is that a proposed class of hybrid filterbanks with very good quality requires a zero at or close the sampling frequency to work well. The diplexer was made in three versions.

Prior research in human bird relations is relatively small and discussion about bird ecology in relation to humans is largely not discussed. The study means to understand how a difference in usage of birds and symbolization of a bird occurs. This will be answered through analysis of two bird species. The study uses three different sources of material to conclude its answers. The sources are graves with bones of predatory birds, material culture representing bird motifs and historical sources discussing mythology.

The effect of methyl jasmonate on resistance against the large pine weevil (Hylobius abietis) in Scots pine and Norway spruce seedlings. A field experiment was conducted in order to determine the dose-response effects of methyl jasmonate (MJ) on growth and defence to pine weevils in Scots pine (Pinus sylvestris) and Norway spruce (Picea abies) and to compare the effect of MJ between pine and spruce. In addition a complementary greenhouse experiment was conducted with the same aims as above and to determine the amount of resin ducts and their correlation to the feeding of pine weevils. The field experiment was conducted on a fresh clear cutting in Garpenberg, southern Dalarna in central Sweden. The experiment consisted of 30 blocks with three kinds of containerized seedlings: 2-year old spruce, small pine (before shoot elongation) and 1-year old pine (already shoot elongated). They were all exposed to 4 treatments 14 days prior to the experiment: control, 25 mM/L MJ, 50 mM/L MJ and 100 mM/L MJ. Data on weevil damage and seedling growth were collected after the first and the second growing season. The seedlings in the greenhouse experiment were of the same kind and were exposed to the same treatment as the ones in the field experiment.

The number of locals in Stockholm who chooses the bike in front of public transport has increased significantly in recent years. The product purchaser of this project, Joakim Victorin at Sigma AB, has a keen interest in cycling, which resulted in a fairly obvious topic of this project; through a web application Sigma AB wanted to make it possible to handle results from professional as well as amateur competitions in cycling.The purpose of this web application is to simplify reporting and handling of competition for both small and bigger bicycle races. By providing the users of the system a platform independent client, any available device may be used.This thesis has followed the development principles which prevail on the ASP .NET MVC 3 concept. When developing the system the Microsoft Visual Studio 2010 development environment was used. The framework and the pattern of ASP .NET MVC 3 is a prominent part of today?s web development.

This literature study deals with the pig industry and how group size and available floor area affects the animal welfare and the production results. It shows that both the pigs? welfare and production result can be affected negatively if the environment seems stressful for the pigs, and if they are housed in a narrow area. If the pigs are being exposed to either physiological or psychological stress factors their immune system can be decreased and the growth can be impaired. Influence by the social status of the pigs is also reviewed.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

This study investigates a method for identifying human capital and its effect on company valuation. We devise a measure for the efficiency of human capital based on the personnel cost. We include all companies listed in the financial and industry sector on Nasdaq OMX Stockholm in an attempt to examine human capital and its effect on firm valuation. Our results indicate that a higher efficiency of human capital has a positive effect on return on assets. However, we find that our measure can be interpreted in two ways; either as a firm?s level of human capital efficiency or its dependency on human capital, to achieve its net sales and revenue.

Today the common people begin to understand the impact of a package. Many choose brand or product with great emphasis on how the outside looks, both in a good and a bad way.The company Gotlands Grafiska gave me the task to create a small basic selection of packages. The target group that the project was based on was craftsmen in the Gotland region. Based on analysis of the market and consumers to develop a range of packages covering a wide range of products sold on the island.During the project a clear theme was the desire to highlight a product and create some sort of exclusivity. It was important to understand how consumers and businesses think about packaging and its function.The result was five different packages, which together cover much of the need for the Gotland crafts and souvenir market.

ABSTRACTThe privatization of pharmacies in Sweden took place in 2009, in part with higher availability of medicines as justification. For a good adherence, the patients needs a good availability of medicines from pharmacies. The aim of the study was that two years after the pharmacy reform study older people?s opinions on drug supply and pharmacy services, and which pharmacy chains they know about and use. The method used was a quantitative cross-sectional study and was conducted using questionnaires.

Durban, South Africa?s third-largest city is a socially segregated post apartheid society, struggling with high unemployment and AIDS. The city becomes even more complex with a changing climate, creating an influx of people to the city, putting scarce resources under further stress. Warwick Junction, an important transport hub in the centre of Durban, holds a large site of informal trading alongside the formal markets. This informal sector generates large financial flows and provides for a rapidly growing population. The aim of this thesis is to develop an approach that is realistic and relevant to planning and design of an urban context in South Africa.

This master thesis attempts to answerthe question if a startup with amaterial innovation needs a specialbusiness development model. Mainstreambusiness development literature is notwell adapted to the rigor of testing anew material and bringing it tomarket. This was studied using threedifferent methods. First of thetheories that are considered canonicalfor high tech business development wasexamined. The next step was to go into the role of a business developer inone of the hottest high tech materialinnovation startups this decade,Disruptive Materials.

Systematic quality work in preschool ? How preschool teachers thinking and working with systematic quality work The purpose of this study was to investigate how Swedish preschool teachers thinking and working with systematic quality work. All Swedish preschools are required to work systematically with quality. This involves several steps that follow each other in a specific order. It includes following up, documenting and evaluating preschool activities.