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.

Syfte: Syftet med denna uppsats är att ta reda på om det var rätt eller fel av Adidas att genomföra sina M&A:s med hjälp av Tobins q och de bakomliggande strategiska motiven.Metod: Metodansatsen för den studien är en fallstudie. Data har samlats in via både kvantitativa och kvalitativa metoder. Vi har valt att undersöka fyra av Adidas nio olika M&A:s sedan mitten av 1990-talet. Datan har samlats in genom ett deduktivt angreppssätt. Den kvantitativa datan har samlats in via årsredovisningar och affärsdatabaser.

Uppsalahem is the leading housing corporation in Uppsala with its over 160 real estate properties. Uppsalahem is owned by the municipality of Uppsala, which has a climate and energy goal that aims for 100 MW of solar energy to be installed in Uppsala by 2030. The 100 MW goal, combined with Uppsalahem?s environmental policy, is a strong incentive to investigate the possibility of installing PV modules on the many available roof areas that Uppsalahem possesses. The objective of this thesis is to create a foundation for future decisions regarding PV systems for Uppsalahem.

SummaryThe aim with this study is to find which importance the individual pedagogue may have forthe children in the preschool when they create an identity as a girl or a boy. The ownstandards and the values are said lie to shallow for how we as adult chooses to refute girls andboys in the child group. This essay is based on one a narrative study in the form of a life storyinterview. Through interviewing a preschool teacher at two different occasions has I may totake part of her personal experiences of as well working life that private life.If one is paid from the idea about that sex differences not only is something biologicalwithout most also something that is socially constructed over time and rooms, then has ofcourse doubtless the school and the individual pedagogue big importance for how these sexstandard are replicated. I have tried to present the statement on the basis of areas that pursueme come to seem as central.

ABSTRACT: Introduction: There are intentions from the Swedish government to provide guidelines and tools for a healthy social planning. The field is in a Swedish context relatively unstudied regarding psychosocial health and the neighbourhood. Aim: The study aimed to examine how social planning can affect the health of individuals. The focus areas were contextual and compositional factors related to individuals' psychosocial health and the contextual risk- and health factors that exist in the neighbourhood. Method: A literature-based study was conducted and 15 scholarly articles form the basis for analyse.

The aim of the study was to look at a particular work group of housing supporters, whomhave implemented two special working methods in their work. The methods have been implemented by two of the housing supporters that also have special education in the methodsSOC (Sense of Coherence) and solution focused brief therapy. The study is based on anethnographic observation and analysis of documents that are used in the implementation. To analyse the information that was given at the observation and in the document I´ve used a theory which illustrates the significance of developing professions so their knowledge become legitimate. I´ve also used a theory that illustrates the importance of implementation and how it´s done at its best.

The first of May 2007, a decision from the Swedish Board of Fisheries about a Swedish prohibition of eel fishery got legal force. This prohibition is one of the most challenged decisions that the Swedish Board of Fisheries has taken. In the town Karlskrona in the southeastern part of Sweden the prohibition has got a lot of attention in local media. Early in the debate, it was clear that the actors active in the archipelago of Karlskrona were against the prohibition. The aim with the master thesis is to investigate different actors' opinions and view of the prohibition of eel fishery, today's management of the resource and how the actors' think that the communication between the actors involved in the management of eel and eel fishery works and what need to be changed to be able to develop a sustainable management of the eel in the future.

The aim of the analysis in this essay will be divided into two cases. In the first, I will study the formation of a new State and why a geographic area of a country decides to make an secession. The focus will be on the secession of Biafra from Nigeria in 1967 and how the causes and explanations behind this secession, get in the Swedish literature as well as the international literature. In Case 2, I will use a explanation games, as a means to give pupils more understanding and to make it more clear, why a geographical area chooses to make a secession, and where I will use the secession of the Biafra from Nigeria as my example (Case 1). To more easily understand and answer  the question, why the geographical area of Biafra in south-eastern Nigeria chose to do an secession, I have chosen to study my Case 1 from a social and political context.

The accounting of today results in reports that are valued according to one kind of value.There are advocates who recommend that the accounting should be expanded by one orseveral columns, which would enable that other methods of valuation could be used. In thisessay we examine how the ?multi column reporting? can alter the outcome of a financialanalysts? valuation procedure.In this essay we used existing theories about the financial analysts? usage of information toreach the lack of information we found and which we aim to erase whit this essay. To do thiswe studied decision theories and theories regarding information processing, and by interviewswith three financial analysts. After we collected the information needed for the analyses, wethen also compared the results of the interviews with related theories.The theories about decision in this essay concern whether a decision is based on rationality,bounded rationality or irrationality.

We have chosen to analyze how four well known sex crimes were presented in the Swedish national daily newspapers in the 2000s. We chose this topic because sex crimes are considered one of the most terrible crimes. Sex crimes involve the media and upset the society. Our purpose was to analyze if we could identify stereotypes and prejudices about sex crimes in the press reports.The four sex crimes were: Rissne case in 2000, Tumba case in 2003, Hagamannen case in 2006 and the Stureplan case in 2007. We have read all the news stories from the Swedish national daily newspapers Svenska dagbladet and Expressen about our four cases.

Background: In the past 10 years private label has increased significantly in the Swedish grocery market. This is an important strategic event, which is a great challenge to suppliers as it causes stiff competition. To handle this situation an increasing number of suppliers have to make the decision whether to produce private label or not.Purpose: The purpose of this study is to find and analyse factors that influence suppliers in the Swedish grocery market to produce private label. On this basis we intend to confirm or develop existing theories within the field of study.Research method: The study has a qualitative approach where empirical data has been gathered through interviews with suppliers and retailers in the Swedish grocery market.Results: This study has identified factors that underlie suppliers? decision to produce private label.

Chief executives and other persons in management positions are not applicable to the same protection system as other employees. Lagen om anställlningsskydd is not applicable for example. Instead all terms and conditions are in the employment contract, which get increased importance. The employment contract for a chief executive is comprehensive. This essay focuses on employment protection, wages and compensation, loyalty during the employment, secrecy and competitive clauses.

The aim of this research is to examine the Göteborg International Film Festival Fund (GIFFF, 1998?2011) as a part of the festival's overall operations, to provide answers to questions about if/how the Fund can be understood as an expression of the festival's fundamental values, and how the Fund can be recognized within the festival's strategic development. The GIFFF is also discussed in relation to contemporary academic studies that interpret Western film funds for the developing countries ? such as Hubert Bals Fund and Fond Sud Cinéma ? as an expression of Eurocentrism.The investigation is based on the contemporary film festival research, previous academic studies on Göteborg International Film Festival, the festival?s printed material ? such as programs and press releases ? as well as interviews with the former festival director Gunnar Bergdahl, who initiated the Fund, and festival editor Ulf Sigvardson, who ran the Fund during its final years of existence.The conclusions are: The Fund's objectives ? such as to support filmmakers and film schools in the developing countries, and also to screen their films at the festival ? can be seen as a broader interpretation of the vision that was determined by the festival founders, that the festival should be a platform for independent filmmaking and also help screen the films that otherwise would not reach the Swedish audience. Also, the Fund was a significant part of the festival's expansion strategies during the 1990s.

The empirical data that lies behind this survey comes from field work between 1992 and 1995. This field work represents work I made myself as a sales-man for the company, Malmberg Original Water. The task was to implement the Malmberg mineral water brand on the restaurant market of the South-Swedish area. Our aim was to reach the upper-scale, premium market of restaurants. The mission was successfully completed, and at 1996 we had completed the position as the most exclusively positioned mineral water brand in Skåne (Southernmost Sweden).

For a school library to function as a support for the students? development of their academic abilities, it must provide material satisfying their needs as well as the needs of the teachers. The school library should assist the students in their research endeavours, as well as inspire reading for pleasure. In order to do this it is imperative that the school library actively develops the existing collection and continually strives to meet the needs of its users. The aim of this Master?s thesis is to describe and reflect upon how a particular school library works with collection development.