År 2005 implementerades IFRS 3 och IAS 36 inom EU. Införandet innebär att företag årligen ska nedskrivningspröva goodwillvärdet istället för att linjärt skriva av posten under dess beräknade nyttjandeperiod. Nedskrivningsprövningen baseras på företagsledningens bedömningar om framtiden och flertalet studier har belyst att det nya regelverket lett till att goodwillposten utnyttjas opportunistiskt för att manipulera det rapporterade resultatet. I denna uppsats undersöks om det i en svensk kontext finns indikationer på att goodwillposten utnyttjas för Artificial smoothing. Vi gör det genom att undersöka sambandet mellan goodwillintensitet och resultatvolatilitet och sambandet mellan onormalt stora vinster och goodwillnedskrivningar.Undersökningen visar att det föreligger ett signifikant negativt samband mellan goodwillintensitet och resultatvolatilitet och att det därmed finns indikationer på att goodwillposten utnyttjas för Artificial smoothing.

Redovisningen har många olika nyanser, vilket beror på alla de möjliga val som en redovisareställs inför. Copeland (1968) säger att det finns 30 miljoner olika sätt, på vilket ett företagsresultat kan beräknas, inom ramen för de redovisningsstandarder som finns. Med det sagt, kanmanipulering av resultatet koordineras med en standard eller utan en standard. I bakgrundenav studien presenterar vi begreppet income smoothing och i problemdiskussionen utvecklar vibegreppet ett steg längre genom att utveckla ett koncept av tre relaterande begrepp; motivstruktur-resultat. Därefter såg vi det utifrån en praktisk synvinkel och utvecklade treforskningsfrågor: Hur utbrett är income smoothing bland stora svenska företag? Vilka motivoch vilken struktur har svenska börsnoterade företag för att jämna ut sina resultat? Vilkeneffekt får income smoothing på företagets börsvärde? Vidare har vår metod till största delvarit operationell då vi utvecklat konceptet motiv-struktur-resultat och använt finansiellarapporter som informationskälla.

According to the study [1] several firefighters are killed in action each year. This happens naturally in various ways. One of the major factors is that firefighters often do not know how the environment looks like, for example that a building in an industrial area contains hazardous gas cylinders. Without a solution, fire-fighters will continue to die in duty. It is therefore important to solve this problem so that we can minimize the risks and save lives.The goal of this project was a control system for pneumatic artificial muscles.

On commission of the County administrative board in Värmland County a method was developed for analysis of the occurrence of artificial land use at lakes and watercourses. With artificial land use is meant land significantly affected by man. Two bases have been used to carry out the analysis. In one of the analysis the vegetation database and in the other GSD¹-Marktäckedata (land cover data) was used (this method has been used by County administrative board in Jönköping County).The analysis comprises all watercourses within Alsterälven river basin. The digital water bodies are created by the Swedish Meteorological and Hydrological Institute on the basis of GSD-Översiktskartan (general map).

In Sweden today many municipalities and sport clubs chooses to build artificial turfs becauseof the increased period of using the turfs during the year and less maintenance requirementsthan for natural grass fields. What could be problematic with artificial turfs is the rubbergranules used as infill material in the turf matt. The rubber granules are often made fromrecycled tires, which may contain for the human health and the environment, harmful substances.This was the reason why the Swedish Chemicals Agency commissioned a statusreport in 2006 which, among other things, concluded that the environmental and health risksassociated with granules made from recycled tiers in artificial turf fields were small, but thatthere could be a local environmental hazard. The purpose and objective of the risk assessmentwas to identify how artificial turf plans granules can affect recipients in the area closeto the pitches and provide input to reduce the spread of metals and substances harmful forboth human health and the surrounding environment. The work was divided into three parts:(1) the construction of artificial turf pitches and their material content, the spread of granulatesoutside the fields and disposal of artificial turf pitches.

The use of artificial insemination (A.I.) as an alternative to normal mating in dog breeding in Sweden are controlled by regulations from the Swedish Board of Agriculture and by ethical rules assigned by the Swedish Kennel Club. Only veterinarians, who have a specific certificate and are specially trained and educated, are allowed to perform inseminations in dogs. Each artificial insemination must be documented and reported to the Swedish Kennel Club (SKK) which, on the behalf of the Swedish Board of Agriculture, yearly presents statistics concerning the use of A.I. in Sweden. The objective of this study was to illustrate the use of artificial insemination in dog breeding in Sweden for the last decade, using the yearly reports from the Kennel Club during the period of 1995 to 2004.

I denna rapport presenteras ett tillvägagångssätt för att hitta och datera brytpunkter i tidsserier. En brytpunkt definieras av det datum då det skett en stor nivåförändring i tidsserien. Det presenteras även en strategi för att skatta effekten av daterade brytpunkter. Genom att analysera tidsserier över AFA Försäkrings ärendeinflöde visar det sig att brytpunkter i tidsserien sammanfaller med exogena händelser som kan ha orsakat dessa brytpunkter, till exempel villkors- eller lagförändringar inom försäkringsbranschen. Rapporten visar att det genom ett metodiskt angreppssätt går att skatta effekten av en exogen händelse.

This paper investigates the relationship between dividends and institutional and foreign ownership in Swedish firms. We use a dataset which covers the Swedish stock market over the period 1999-2009. The institutional ownership is defined as mutual funds, pension funds and insurance companies and these are analysed separately. The study confirms the expected positive relationship between the level of institutional investors in a firm and the size of dividends. We also confirm? the expected negative relationship between foreign investors and the size of dividends paid by Swedish firms.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Artificial sweeteners in beverage and their effecton hunger and energy intakeAuthor: Sofia Andersson and Sofia JakobssonSupervisor: Heléne Bertéus ForslundExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: April 11, 2012BackgroundIn 2010 the total consumption of soft drinks in Sweden was estimated to 69 litres per person and17 % of the domestic production was estimated to consist of soft drinks sweetened with artificialsweeteners. The effects of artificial sweeteners on hunger is not yet fully understood. It isspeculated that they might increase hunger and hence increase energy intake.ObjectiveThe aim was to compile the evidence regarding the effects of an intake of a beverage sweetenedwith artificial sweeteners compared to sucrose on subsequent hunger and energy intake.Search strategyA systematic search for literature was performed in the databases PubMed and Scopus.Selection criteriaThe inclusion criteria were RCT, human studies, articles published in Swedish or English, studieson healthy adults and studies measuring hunger with a subjective scale or energy intake. Theexclusion criteria were studies who measured energy intake under other forms than standardisedor controlled, studies without a standardised dose of the beverage and articles needed to beordered against payment.Data collection and analysisFour articles were selected and examined according to a template developed by SBU. Theevidence for each outcome was weighed together and graded according to GRADE based on asummarised evidence form developed by the Sahlgrenska Academy.Main resultsAll four articles measured subjectively rated hunger.

AI är något som blir allt viktigare inom dagens spel och får allt högre krav på att agera mänskligt och intelligent. Detta kandidatarbete undersöker vilken metod som är att föredra för att skapa en AI som kan lära sig av sina tidigare erfarenheter. Några av de metoder som undersöks är trädstrukturer, Artificial Neural Network och GoCap. Genom att skapa en applikation med en av metoderna samt göra en undersökning på hur AI:n i applikationen upplevdes fick vi resultat om denna metod var användbar. Utifrån detta diskuteras det ifall andra metoder hade varit mer effektiva, hur man hade kunnat förbättra AI:n samt hur framtiden för spel-AI skulle kunna se ut..

EU law is superior to Swedish domestic law, and it is on Sweden's responsibility to implement the COJ judgments so that it becomes compatible with EU law. The advantage of the Union being superior is the internal market given the member states.However, problems arise when the Swedish legislature goes further in its interpretation of EU law. Restrictions can be imposed but it must be considered to be strongly motivated so the restriction outweighs the need to maintain the freedoms granted by EU law. In Cadbury Schweppes, the court states that restrictions on freedom of establishment may be done to counter artificial arrangements whose sole purpose is to evade the national tax. Its further stated that an artificial arrangement does not exist in those cases there is a real business, even through the establishment in the low-taxing country is economically justified. The Swedish CFC rules states that the general rule is that if an establishment in a country within the EEA, which have lower corporate tax than 55% of the Swedish tax, the shareholder of this company is taxed on its current share in Sweden. The outcome of Cadbury Schweppes has not been made into a general rule, it became the exception. In addition to that in Sweden it is presumed that the company is an artificial arrangement that expressly are prohibited by the EUD, as well been implemented to supplement the rule, where the Swedish legislature changes the meaning of the term granted by the appeal. The Swedish legislature has amended the original economically motivated establishment, to be commercially motivated. The term is undefined, but applicable elsewhere in the Incometaxlaw and from this one can find that, for an establishment to be considered as commercially motivated the decisions to establish should be taken to promote normal profit-making enterprises based upon commercially motivated decisions..

This study was made to compare and distinguish any differences in olfactory recognition and host plant adaptation between two strains of cotton leaf worm, Spodoptera littoralis. The populations used were established in Egypt and Benin, Africa. The documentation consisted of information about (1) each of the strains development through the larval stage up to pupation on diets of cotton, clover and cowpea. (2) Their oviposition preferences as adults between cotton, clover, cowpea, maize and cabbage. (3) Electroantennographic recordings to quantify any possible responses to plant volatiles. Throughout the diet experiments the larvae from the Benin strain showed significantly a better development between artificial, clover, cowpea and cotton respectively, while the Egypt strain had significance between artificial, cotton and cowpea/clover as diet. Also noted was how the strains substantial development of weight differentiated if fed the cotton diet, followed by the cowpea diet showing that the Benin strain would develop a higher body mass on a cotton diet as well as on a cowpea diet. This trend was however switched once the pupal stage was reached, where the Egyptian strain contained a significantly greater body mass than the Benin strain on the artificial and the Benin strain a greater on cowpea, which suggests that in the end, the Benin strain develops significantly better on cowpea while the Egypt strain develops better on an artificial diet. During the oviposition experiment that both stains showed a clear difference in hierarchy of host plants considered suitable for oviposition, where the Egyptian strain is significantly more attracted to clover than the Benin strain. Also showed with electroantennographic recordings and significant values was the higher sensitivity the Egypt strain had towards (E)2-hexenal, (E/Z)-b-ocimene, (Z)-3-hexenyl acetate, Nonanal, (-)-linalool and ?-myrcene when compared to the responses from the Benin strain..

This case study is based on a previous documented method of manufacturing artificial nest containing pre-colored hen eggs. This method is going to be used to find, if the wild boar population, which is growing in number, is a threat to the capercaillie population.  In comparison to the wild boar population, the capercaillie population is diminishing in different parts of Sweden.  In order to find out if they are affect by each other, the case study was carried out during the months of April to May 2009. 100 artificial nests were placed out on various locations on the Södertuna estate just in the outskirts of Gnesta. The unique aspect of this study is that a fenced environment to keep out wild animals is used to conduct this study, which has been previously known to be free from wild boar, but the area outside has sittings of wild boar. So to fully understand how this affects the capercaillie population, 50 of the nests were placed outside the fence area, while the other 50 nests were placed inside the fenced area. The sites were visited on two separate occasions, and were noted of the changes inside and outside the fenced compounds.

In ambition to produce more and better harvests, artificial fertilizers are used to produce a better growth of crops in the agriculture landscape. This contributes to leakage of nutrients. Our forests also exhibit a leakage of nutrients. Air pollution contributes to more nutrients. High precipitation with high water flows as a consequence seems currently to occur more frequently in the county of Halland.

EU law is superior to Swedish domestic law, and it is on Sweden's responsibility to implement the COJ judgments so that it becomes compatible with EU law. The advantage of the Union being superior is the internal market given the member states.However, problems arise when the Swedish legislature goes further in its interpretation of EU law. Restrictions can be imposed but it must be considered to be strongly motivated so the restriction outweighs the need to maintain the freedoms granted by EU law. In Cadbury Schweppes, the court states that restrictions on freedom of establishment may be done to counter artificial arrangements whose sole purpose is to evade the national tax. Its further stated that an artificial arrangement does not exist in those cases there is a real business, even through the establishment in the low-taxing country is economically justified. The Swedish CFC rules states that the general rule is that if an establishment in a country within the EEA, which have lower corporate tax than 55% of the Swedish tax, the shareholder of this company is taxed on its current share in Sweden. The outcome of Cadbury Schweppes has not been made into a general rule, it became the exception. In addition to that in Sweden it is presumed that the company is an artificial arrangement that expressly are prohibited by the EUD, as well been implemented to supplement the rule, where the Swedish legislature changes the meaning of the term granted by the appeal. The Swedish legislature has amended the original economically motivated establishment, to be commercially motivated. The term is undefined, but applicable elsewhere in the Incometaxlaw and from this one can find that, for an establishment to be considered as commercially motivated the decisions to establish should be taken to promote normal profit-making enterprises based upon commercially motivated decisions..