The purpose with this final assignment is to find out how the old and the new regulations about Goodwill affect the Swedish companies, how their results and value of Goodwill changed since the regulation from IFRS took place. We will attempt to find out if the companies are better of with a yearly write-off or an impairment test every year to see if a write-down is necessary..

In order for a judgement to be enforceable in another Member State, there is a certain requirement for an "intermediate? court procedure, a so-called exequatur procedure. An exequatur procedure is both expensive and time-consuming. The average cost of the procedure within the EU is 2 200 euro in a case without particular difficulties. In more complex cases, the cost of the procedure can be validated up to 12 700 euro.

Every year, pesticides are found in surface and ground waters in Sweden. Fungicides are in common usage and applied in high amounts against potato late blight. The present thesis examined the possible removal of four fungicides (metalaxyl, cyprodinil, propamocarb and mandipropamid) from water using the microalgae Chlorella vulgaris. Microorganisms are capable of decomposing a range of organic pollutants and the main focus in previously published studies has been on bacteria and fungi. Microalgae are mostly studied due to their high capacity in biosorbing heavy metals.

Eutrophication was recognized in the early 1900's and results in severe algal blooms, increased biomass production and eventually leads to an altered ecosystem. In Mälardalen we find the most eutrophic lakes. Most of the applied phosphorus and nitrogen into seas and oceans comes from agriculture, and the nutrients losses are affected by local weather conditions and soil type. Guidelines for storage and distribution of manure were introduced in the 80s, and the rules were strengthened January 1, 2010. Localities and previous county administrations can whether there are special reasons, grant an exemption for manure application during winter-periods despite the current ban.In this essay I have examined how many exemptions of manure application that has been granted at the Sagån river, and what implications it has for the eutrophication of Lake Mälaren.

The depth-to-water-index (DTW-index) is derived from digital elevation models (DEM) to map soil wetness, in terms of distance from soil surface to the ground water table. The aim of this GIS based study was to investigate the existence of a relationship between DTW-index and forest site productivity (SP). The belief of such an assumed relationship was based on knowledge that the ground water level is related to site properties that can either promote or impede tree growth. Data primarily comprised rasters of the Krycklan catchment in northern Sweden and depicted DTW-index and a laser scanned vegetation height. The 100th height percentile of each pixel in the vegetation raster was assumed to mirror the top-height, letting it act as a relative measure of SP within a delineated area of equal stand age.

Rock groundwater has always caused major problems when tunnelling. Water leaking into tunnels can cause large problems, not only on the construction itself but also on the environment. A continuous water leakage can lead to a declining water supply, and geotechnical problems can occur as subsidence in the ground. Therefore it is of great importance to predict the consequences that can appear in the surroundings due to a declining groundwater surface.The aim of the study was to investigate different methods for predicting leakage and changes in groundwater level due to tunnelling excavations in rock. This thesis was performed by comparing mathematical methods, actual groundwater changes and results from preliminary investigations.Investigations were made for three railway tunnels planned by Botniabanan AB.

A study was made to evaluate how current measurementscould help to determine how particles from fish farms are dispersed. During sixweeks of the summer 2012, two different current measurements were conducted.One of them consisted of measurements each fifth minute at 5 m and 15 m atthree locations for 14-16 days each. The other consisted of profilemeasurements at each location at four times during the period of six weeks. Forthe current measurements two instruments (model RCM 9) were used. A two weekmeasurement can give enough data to make an evaluation of how the currents at alocation will transport litter from a fish farm.

In Sweden, the eutrophication of lakes, water courses and the coastal areas is considered the major threat to aquatic ecosystems and therefore actions taken to reduce the nutrient load to aquatic system including the Baltic Sea has high priority. There are many different sources of phosphorous and nitrogen and domestic wastewater is one contributing factor to the high load. Especially waste water from households that is not connected to municipal sewage treatment or a local small scale plant with appropriate nutrient removal efficiency is considered a problem. These types of households are quite common in rural areas in Sweden and in areas where summer houses has been converted to permanent living. Swedish legislation now permit the municipalities to decide in which areas within the municipality higher demands of the local small scale treatment facility should be met by the households (i.e.

In this bachelor essay an attempt is done, to recreate a probable Bronze Age landscape on Gotland, with GIS as a tool. The landscape on Gotland is situated with many different monuments dated Bronze Age, such as cairns and stone ships. In creating of the maps, two possible shorelines contemporary with the Bronze Age have been calculated and marked on the maps. Furthermore, peat lands have been drawn upon the maps, by using the information from geological maps.A landscape variable have been compared between Bronze Age places and Early Iron Age houses; the soil type. On Bronze Age places gravel is the most common, while moraine marl is the most common on places with Early Iron Age houses.From a selection that were made, all Bronze Age places where within 3 km from the water, either the recreated shoreline or peat land.

The boiling properties are an important quality issue of the potato. In order to obtain adequate boiling properties the growth of the potato needs to be controlled and interrupted at the right time. However, it is difficult to determine when to stop the growth. Specific gravity can easily be measured and can sometimes be used as a tool for estimating the boiling properties. This report discusses different aspects of the specific gravity of the potato and how it can be used as a tool to determine the appropriate time for vine killing.

The boiling properties are an important quality issue of the potato. In order to obtain adequate boiling properties the growth of the potato needs to be controlled and interrupted at the right time. However, it is difficult to determine when to stop the growth. Specific gravity can easily be measured and can sometimes be used as a tool for estimating the boiling properties. This report discusses different aspects of the specific gravity of the potato and how it can be used as a tool to determine the appropriate time for vine killing.

The project was performed at SiemensIndustry Drive Technologies with theobjective to provide actual values forthe energy savings potential withinSiemens scope of practice.In Sweden the electrical drives standfor about 30 % of the total electricityconsumption and about 60 % of theelectricity consumption within theindustry. During the pre-study phaseelectrical drives with pump applicationswere identified as large energy users.Because of this a case study at one ofSiemens customers, Stora Enso Fors wasperformed. The system that was evaluatedduring the case study was a throttledsystem with a centrifugal pump forpumping pulp.The results yielded that a saving ofover 50 % could be achieved by replacingthe throttle valve with a variable speeddrive, a frequency converter. Thepayback period was two years and twomonths and the present value for thetotal life cycle cost of the variablespeed system was 662.566 SEK lower thanfor the throttled system. As aconsequence, Stora Enso Fors is advisedto invest in a frequency converter forregulation of the system.The general conclusion is that a focuson system efficiency is the mostimportant factor in energy efficiencyprojects and that the system regulationmethod has a large impact on the overallsystem losses and hence its efficiency.Energy efficiency potential forthrottled systems with centrifugal pumpsis large and significant economicalsavings can be made through investmentswith short payback time..

The cat has evolutionary become an obligate carnivore. Today it is common to feed the cat a dry food. Studies have shown that the dry formula can have negative consequences for the cat. A literature study where conducted to investigate whether the cats origin makes it incapable to compensate for the changes a dry food entails. The impact and implications regarding water intake, energy intake and blood glucose concentration when feeding the cat dry food where examined.

The aim of this thesis was to examine if it is possible to keep nitrogen in the form of nitrate(NO3-) in ponds from one season to another by keeping a high concentration of oxygen in thepond water. This hypothesis was tested by doing a lab experiment where two systems werecompared according to nitrate concentration. One system had high concentration of oxygen inthe water and one had low concentration of oxygen. Before the main experiment wasconducted I did a pilot study to test the system setup and included parameters. The result fromthis study and the main study did not show the same result.

This thesis is performed in cooperation with Prodelox AB and JTI (Swedish Institute of Agricultural and Environmental Engineering). The purpose of the project is to generate and develop a WC-technique with a closet sewer that keeps a higher TS-substance than 1.5 %. The WC-technique is mainly directed towards permanent households in sparsely-populated areas and cabins. The goal is to generate concepts of toilets with an extremely low use of water in terms of flushing. The design should be appealing and touch more senses than only the visual.