Since January 1 2005 all companies listed on a regulated stock exchange within the EU are required to present their consolidated accounts in conformity with IFRS. Among many other consequences goodwill will no longer be amortized over its useful life but instead annually tested for impairments in accordance with IFRS 3. The aim of this paper is to scrutinize the impairment test of goodwill as outlined in IAS 36 and analyze its implications. We conclude that the impairment test will probably lead to the recognition of internally generated goodwill in the consolidated accounts. We also conclude that the impairment test on highly aggregated levels will probably hasten the pace of this recognition since internally generated goodwill is used to shield acquired goodwill from impairments.

Purpose: The purpose of this study is to investigate how three banks country funds are performing relative to each other in regard to risk and return. And to find out if there is any underlying factor that may have affected the stock exchange in the different countries.Methodology: The study is based on secondary data and will apply the quantitative method, based on a deductive approach. The sample consists of three major Swedish banks and from them we have selected three country funds. The calculation formulas that have been applied are: Sharpe ratio, standard deviation and Arithmetic Average.Conclusion: The Writers concluded that Sweden funds had the highest yield to lowest risk in both periods in all three major banks. We have also concluded that the underlying factors affecting a country fund.

Statistics regarding children, who are overweight, shows alarming results in many parts of the world. Overweight may cause serious consequences, as for instance heart- and vascular diseases. Research is pointing out that hereditary, social, behavioural and cultural facts may promote developing overweight and it is of great importance to find out how to prevent overweight and obesity in children and adolescents. The purpose of the literature study was to compile primary and secondary preventions against overweight/obesity in children and adolescents. The result showed that prevention through education, recommendations, healthy eating and exercise may be usable in the work to prevent overweight among children and adolescents.

The biodiversity of the Swedish forest has degenerated since the beginning of the 19th century when fire suppression and large scale logging first occurred. Together with a changed land use, these actions today have had a negative influence on many forest dwelling species, due to gradual reduction of natural processes, successions and different structures from the forest ecosystem. The Swedish Forest Act, together with different environment certifications, have today encouraged private persons and forest companies, among them Holmen Skog, to work actively to improve nature conservation. The aim of this study was to, by field inventories of already existing nature values, literature studies, recommendations from scientific reports and ecological gap analysis as a basis, make a management plan, for a non-production area, to conserve or improve the prerequisites for biodiversity. ?Storskogsberget? is located in the coastal area of Västerbotten County, 35 km from the city of Umeå.

Research on the power of customer involvement, and in particular recommendation is very resourceful. Many studies have mapped the reasons for why customers are willing to recommend, however they often ignore potential differences among brands and how that may affect these reasons. This study is built on a quantitative survey investigating how consumers interact with brands, depending on category affiliation. The categories used were Bhat and Reddy's symbolic and functional, consisting of three brands respectively where each brand represented a different product type.The evolvement of social media has also transformed the platform of recommendation from physical to virtual and changed the way people connect. Thus, taking the investigation further, potential differences between symbolic and functional brands was tested in different social media platforms.

Forecasting is an important part in attempting to predict how companies will perform in the future. The more accurate the prediction, the more valuable are the results obtained from the forecast. This thesis aims to investigate forecasts of return on equity, and whether a disaggregation of the leverage formula into its underlying components affects the forecasting ability positively. This is conducted by comparing a model based on the leverage formula's components with a model solely based on return on equity from previous years. The study includes manufacturing companies on the Swedish Stock Exchange over the period 1998-2011.

Hedge funds have the past few years become an increasingly popular investment alternative and in the last decade hedge fund assets managed have quadrupled to USD 2000 billion, a growth rate of around 25-30% per year. One explanation for this substantial increase is that hedge funds' minimum limits on capital invested has declined, which have made ??them available to retail investors. The recent turmoil in financial markets has also contributed to investors finding their way to hedge funds, whose goal is to generate stable returns regardless of how the market develops.Using Sharpe?s, Treynor?s and Jensen's performance measures, I have investigated whether hedge funds manage to generate higher risk-adjusted returns than traditional managed funds.

The shareholder is supposed to be indifferent if one share costs 100 SEK, or 10 shares cost 10 SEK each. In an efficient market, shares should be valued directly to new expectations as a result of the announcement of the reverse split. We investigate whether abnormal returns incur surrounding reverse split and if owner structure change.One reason for the reverse share split is that most companies have plans to imple-ment other company?s specific events in order to survive rather than to change the price range to a more attractive level. We found a negative return in the ex-day at 8,1 per cent.

The aim of this study was to investigate for how long patients fast before thoracic surgery, plastic surgery and ear, nose and throat surgery, at the University hospital of  Uppsala, and what knowledge patients have about fasting and how they get affected by it. 30 patients were interviewed, 10 patients at each ward, according to a questionnaire. Data processing was performed with SPSS. There was no difference in fasting time for solids between the wards but the mean fasting time was 14 hours. In the thoracic ward patients fasted from liquids considerably longer than in the other wards.

Volvo Hauler & Loader Division in Arvika produces wheel loaders which they deliverthroughout the world. The factory which is situated in Arvika is the largest wheel loader plant in the whole world, with its 1 100 employees. The different models stretch from L60E all theway up to the brand new L350F, with a loader capacity from six tons up to a staggering 35.The assembly of the different models are divided into three different assembly lines, Small(L60-L90), Medium (L110-L120) and Large (L150-L220). The assembly of Heavy (L350)has just been started with an upcoming pre series.This examination paper gives recommendations of improvements and necessary modifications to rationalize the pre-assembly of boom units. Three different scenarios are presented in the paper.

Location-based services (LBS) contains of services helping users of finding positions of themselves or other objects. LBS applications can present information in varies types of ways, these could be threw speech, text, geographic symbols, photos etc. Not many studies have been done to examine the aspects of LBS communication and there is a demand for user and context centered mapping.The purpose of this report is to present a model for the development of user and context based services. The model will give guide lines of recommendations when implementing LBS. The different technologies that support LBS will also be noticed.

Problem formulation: What factors influence the customer?s choice of bank? How is the customer loyalty towards the customer?s current bank?Purpose: The main purpose is to see what factors are definitive to the customer?s choice of bank and how strong the customer loyalty is towards the bank. It is also interesting to see whether customers who are satisfied with their current bank may still consider switching to something else.Method: The method is both qualitative and quantitative methods of data collection, with main focus on a quantitative survey. The qualitative part consists of interviews with a smaller focus group to receive a deeper insight of the consumer?s thoughts regarding the main purpose and problem formulations.Conclusion: The main factor when choosing a bank is recommendations from family or friends.

Lot?s of reasons are showing that outdoor life has a positive influence on the general publics health and studies are confirming this theory. On the other hand there are a few amount of Swedish science project?s regarding outdoor life. The aim of this study was to examine how people feel that their health influences by outdoor life.

GNT Group is a Nordic/Baltic wholesaler that distributes products in the IT, entertainment and home electronics sector. GNT is facing problems with inaccurate inventory levels which can lead to unnecessarily high inventory carrying costs or lost sales. Currently the decisions about when and how many to order are made somewhat arbitrarily by the responsible personnel. Their decisions are based only on some brief sales history and on experience. GNT wants to develop its ERP system to be able to support the purchaser in these and other related decisions.

Fiscal policy and its consequences have attracted much attention on both academic and societal level, in Sweden and elsewhere. However, the dependence between fiscal policy on municipality level and business cycles has only recently sparked a debate among Swedish economists. Studies point out that a law which came to force in 2000, balanskravet, may have caused municipalities to lower expenditures, alternatively raising taxes, during recessions. This thesis examines how the level of municipality taxes depends on business cycle fluctuations and the impact that balanskravet has had on this correlation. We employ econometric regressions, with annual data covering the period 1980-2014, to enable an analysis of the dependence between taxes and business cycles, both before and after the introduction of balanskravet.