The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

Denna rapport behandlar konstruktionsarbetet där målet är att ta fram ett lösningsförslag samt underlag för framtida utveckling av en sekundär böj för bensinrörsystem i plast. Arbetet genomfördes i helfart under period 4 vårterminen 2012 och är ett examensarbete på grundnivå för examen Högskoleingenjör inom konstruktion. Kungsörs Plast AB är projektets uppdragsgivare och de är i behov av en ny mer kompakt och mer konkurrenskraftig  true secondary 90º böj, det vill säga en böj som är helt omsluten av ett sekundärt mellanutrymme. Problematiken ligger i bibehållandet av det sekundära utrymmet genom hela komponenten. Detta arbete är tänkt som en förstudie för vidare utveckling på företaget. Projektet hade klara mål och direktiv att arbeta utifrån och en kravspecifikation upprättades i samarbete med uppdragsgivaren. Målet är att hitta en lösning som uppfyller samtliga krav och direktiv och sedan realisera dessa med hjälp av prototyper. Arbetet genomfördes utifrån en designprocess som SVID tagit fram. Denna är uppdelad i sex olika steg  som täcker upp allt som sker i arbetet från uppstart till avslut och utvärdering.

Facilitated by the breakthrough of the internet, new ways of organizing internet-based projects that harness the power of the crowds are becoming increasingly common. Today there are ways of using the crowd as paid labour, as funders of your new project ventures and even for helping scientists doing science. Staying true to its traditional principles of objectivity and trustworthiness while asking the crowd to contribute, crowd generated ?Citizen Science? does not provide even the slightest amount of pay in exchange for the time and effort put in by their contributors. Surely there can not be many people willing to do such a thing voluntarily? Actually, practice is showing the exact opposite with contributions counted in their millions among the more popular Citizen Science projects.

An inquiry into the post-war European aesthetic and political landscape should take the international organization Unesco?s colour reproductions and travelling exhibitions of paintings into consideration. In these, the organization implements André Malraux? idea of the ?imaginary museum? as a framework for a future cosmopolitical, aesthetic (and utopian) community. During the late 1940?s, the Swedish government also discusses the need for raising an ?aesthetic awareness? amongst their citizens as a consequence to a poor knowledge in the fine arts.

The economic development and industrialization that has taken place in many parts of the world during the past century has brought about a huge increase in economic welfare. During this process, it has repeatedly been debated whether the gains from economic development are shared by everyone or just a few. In the field of economics, vast research has been conducted on this particular subject ever since the 1950?s. The most famous contribution might be said to be Simon Kuznets article, Growth and Income Inequality from 1955 and the ?inverted U?-hypothesis that was formulated on the basis of that article.

The agriculture of today is getting larger and larger and it demands more efficient machines to handle these larger units. But all farmers don?t have the opportunities or don?t want to expand. What should they do if they want to remain on the farm? An alternative is to start a farm shop.

AbstractHannes Sundkvist: Uppror. En begreppshistorisk undersökning av ordet uppror och dess uppkomst i Sverige mellan åren 1525 och 1543, Uppsala universitet: Institutionen för idé- och lärdomshistoria, C-uppsats, Vårterminen, 2013. The following thesis is a conceptual historical study of the Swedish word uppror (rebellion) between the years 1525 and 1543. During this period, there occured five conflicts that in modern time have been named as rebellions. In my study I problematize the concept of rebellions and show that it is not possible to apply a contemporary definition to conflicts that erupted in the early 16th centrury. My purpose is to display how the word actually was defined during the time of the five conflicts.

I kursplanen för Svenska B står att läsa att eleven ska ?ha tillägnat sig och ha kunskap om centrala svenska, nordiska och internationella verk och ha stiftat bekantskap med författarskap från olika tider och epoker? (Skolverket.se). Harold Bloom, författaren till Den västerländska kanon beskrev 1994 sin oro över vårt litterära förfall med orden ?Skuggorna blir allt längre i vårt aftonland och vi närmar oss det tredje årtusendet beredda på ytterligare mörker? (1994:28)Det finns med andra ord idag en motsättning mellan vad man som elev bör läsa och vad man som elev kanske vill läsa. Dilemmat tycks vara att många elevers uppfattning om en klassiker idag är ?tråkiga, svårlästa och föga inspirerande? (Bäcklund & Eriksson 2008:4).  I och med det senaste decenniets vampyrvåg har dock serier som Twilight och True Blood brutit ny mark hos ungdomar som tidigare inte hyst läsintresse.

The digital map product kNN-Sweden contains nationwide data of the country?s forest land. The estimated forest variables are mean age, mean tree height, volume per tree species and total volume. Today Södra Skog?s assessments of timber potentials are mainly based on experience rate and subjective assumptions.

This subject of interest in this paper is the ideas expressed and formulated in the making andinauguration of the Branting-monument at Norra Bantorget in Stockholm. The initiative for a monument honoring the late Social Democratic leader Hjalmar Brantingwas taken at the Swedish Social Democratic Party Congress in 1928. In 1935 the party board decided to give the task of designing the monument to the much renowned artist Carl Eldh. A national fund-raising campaign for the monument was also initiated. In1942 the model of the monument was completed, but because of the war it was stored in a shelter.

Stora Enso Skog has a long term contract regarding felling rights and silvicultural activities on forest owned by Bergvik Skog. In the autumn 2006, Bergvik Skog proposed a new thinning program, ?Bergvikgallring?. The new program implied an increased focus on extraction of smaller trees compared to the present thinning program, Stora Enso Skog?s ?Kvalitetsgallring?.

The writing style of a particular author can be divided into many subfeatures, for example use of words, language and syntax. Focusing on the latter, this study aims to show how well syntactic information alone can attribute the correct author to a document. Syntactic information is defined as overlapping syntactic subtrees of height one (1) for all sentences of all included documents. The performance is compared to that of the previously very successful method of comparing stop word frequencies. These are words normally excluded from search engine queries, because they are present in all sorts of texts regardless of topic.

I kursplanen för Svenska B står att läsa att eleven ska ?ha tillägnat sig och ha kunskap om centrala svenska, nordiska och internationella verk och ha stiftat bekantskap med författarskap från olika tider och epoker? (Skolverket.se). Harold Bloom, författaren till Den västerländska kanon beskrev 1994 sin oro över vårt litterära förfall med orden ?Skuggorna blir allt längre i vårt aftonland och vi närmar oss det tredje årtusendet beredda på ytterligare mörker? (1994:28)Det finns med andra ord idag en motsättning mellan vad man som elev bör läsa och vad man som elev kanske vill läsa. Dilemmat tycks vara att många elevers uppfattning om en klassiker idag är ?tråkiga, svårlästa och föga inspirerande? (Bäcklund & Eriksson 2008:4).  I och med det senaste decenniets vampyrvåg har dock serier som Twilight och True Blood brutit ny mark hos ungdomar som tidigare inte hyst läsintresse.

?The new labour party? A study of the labor-market policy ideas of the Moderata samlingspartiet and their ideological change?Thesis in Political Science (C-level) at Karlstad University byJenny Ljung, Fall 2006Tutor: Susan MartonThe labour-market policy of the Swedish Moderaterna may have undergone changes in the liberal ideology. During the election the year 1991 Moderaterna focused upon questions that concerned the economic growth and the free market. In the election at year 2006 Moderaterna appointed themselves as ?the new labour party? and were called social liberals by several critiques.

The aim is to develop a new decision-making model for credit-loans. The model will be specific for credit applicants of the OKQ8 bank, becauseit is based on data of earlier applicants of credit from the client (the bank). The final model is, in effect, functional enough to use informationabout a new applicant as input, and predict the outcome to either the good risk group or the bad risk group based on the applicant?s properties.The prediction may then lay the foundation for the decision to grant or deny credit loan.Because of the skewed distribution in the response variable, different sampling techniques are evaluated. These include oversampling with SMOTE, random undersampling and pure oversampling in the form of scalar weighting of the minority class.