With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

The purpose of our study was to look at the connection between theories, research work and concepts when it comes to teenagers and the testing of drugs. The theories we have used are Erikssons development theory, psychoanalysis and labelling theory. Concepts that we focused on for our study were youthculture, the search for identity and the testing of drugs. We did this by asking students, in ninth grade, to fill in questionnaire and interviews.Teenagers find themselves in a confusing stage in life and in a search for their identities they test many different things. The youthculture can be a contributing factor to them testing drugs.

Agencies towards Sustainable Development ? A Study of Environmental Management Systems in Governmental Agencies 2005A vision of the Swedish government is to build an ecologically sustainable society. A tool in this effort is to implement environmental management systems (EMS). The aim of the thesis is to present in which phase of the implementation of EMS Swedish governmental agencies are. This will be done by compilation and evaluation of agencies? yearly environmental reports.The thesis is written in co-operation with the Swedish Environmental Protection Agency (Swedish EPA).

Optionsprogram har sedan 1990-talet blivit en allt mer tillämpad form av ekonomisk kompensation i företag. Orsaken till varför denna kompensationsform blivit allt mer populär är för att undvika intressekonflikter som kan uppstå mellan aktieägarna och VD eller övriga anställda.Informationsassymmetri är grundproblemet i denna intressekonflikt, som uppstår i situationer då VD eller andra anställda innehar information om företaget som aktieägarna inte har tillgång till. För att undvika intressekonflikter och för att skapa en intressesammanslagning används optionsprogram för att säkerställa att VD eller anställda arbetar i enlighet med aktieägarnas vilja. Inom vetenskaplig forskning har detta område studerats flitigt och där bland annat nyttan av optionsprogram har ifrågasatts. Forskning på området har också visat att marknaden reagerar positivt när ett optionsprogram introduceras.I denna studie har därför utgångspunkten varit att undersöka vilket utfall optionsprogram har haft och vilka skillnader som går att finna beroende på till vilka optionsprogrammen riktat sig till.

AbstractTitle: Level/Degree/Grade:Authors:Supervisor:Research question:Purpose:How the bank may improve its financial counselling ? A qualitative case study.Bachelor Thesis; Business administration; Corporate finance.Andreas A?strand, Anton Persson, Kristoffer Wedebrand.Hans Mo?rner.How may the bank improve its financial counselling to private investors using portfolio theory?Our purpose is to examine the advice, with basis in portfolio theory, the bank?s financial advisors provide to their clients, the investors, and how they can improve. If we can identify and point out areas of improvement in the financial counselling, we hope to raise the question and contribute with an improved financial counselling. Another positive effect we are hoping for is to improve the situation for the investors whereas all parties benefit from an improved portfolio selection.This study is conducted through a qualitative case study, where we used a deductive approach and collected our data through personal interviews.The conclusion that emerges is that the financial counselling could potentially be improved if financial advisors improve their knowledge in portfolio theory.The originality shapes through the opportunity to investigate a specific bank and because of that an opportunity to examine a specific case more thoroughly was created. Our thesis contributes with opening La?nsfo?rsa?kringar?s and other banks? eyes to how their financial counselling could be improved through new knowledge in portfolio theory.

The purpose of this report is to present some of the market's façade panels and to do a survey of Masonite façade panels and compare. Therefore I have looked closer on potential competitors and studied their assembly method and properties. I will also propose suggestions on installing Masonite panels and improvements to the current carrying system. The carrying system for façade panels in general. Various key people in various areas of the construction industry have been interviewed. People with a wide knowledge of theory and with real work experience have been my main focuses too implement this survey.

This essay examines the role religion plays in kindergarten. Today, the Swedish kindergarten provides child care for a secular and multicultural society where religion is considered a private matter that should not influence government nor the policy documents of kindergarten and elementary school. According to a study by Jenny Berglund, there is a so-called Protestant bias present in the Swedish elementary school. Protestant bias is shaped by a ?marinade? of liberal Protestant Christianity and has an indirect influence on how other religions are described, how religion is defined and how concepts such as religion, tradition or culture are viwed.The study was also based on Ninian Smart?s dimensions of religion, whichcorrelates to Berglund?s theory on Protestant bias.

AbstractNowadays, companies and organizations manage large amounts of data to be used as support in decision making. A good solution for data management is in the form of data warehouses. A data warehouse is used to gather information from multiple sources within a company and arrange the information in a way that makes it easy to retrieve and analyze. Designing a data warehouse is not a simple task. The study herein will focus on what a data warehouse is and how the ETL process is used for data storage in the data warehouse. ETL stands for Extract, Transform and Load and is the process that retrieves data, transforms it and finally loads it into the data warehouse.

The goal of this essay is to analyse how women belonging to a right wing political discourse talk about feminism and equality. This analysis will be used to determine if right wing feminism exists. The analysis is based on Laclau and Mouffe´s  discourse theory as the primary base. The focus is articulation, antagonism and hegmony; the central terms of Laclau and Moffe´s theroy. The material consists of five interviews with representatives of women wings of liberal political in Sweaden; Liberala kvinnor, Centerkvinnor and Moderatkvinnor.The study shows that there are different opinions regarding feminism in the liberal political discouse, and that those opinions have an antagonistic relationship.

The purpose of my study is to investigate whether luck egalitarianism can be savedfrom its inability to draw a line between risks which can reasonably be expected to beavoided, and risk which can not. Such a demarcation is of particular importance forthis influential theory of distributive justice, since it serves to judge whether a personis entitled to compensation for a bad outcome of a taken risk, or not. Testing theintuitiveness and coherence of various contending principles for how to separateavoidable risks from unavoidable ones, I conclude that luck egalitarianism seemsunable to draw a clear line between the two kinds of risks. Instead the theory appearsto be dependent on conceptions of a 'normal life', making it remarkably vague.Furthermore, I argue that luck egalitarianism seems unable to manage without takingsufficientarian and utilitarian concerns into account, for the purpose of decidingwhich risks are avoidable, and which are not..

The aim of this paper is to examine whether the theory of cosmopolitan democracy provides a satisfactory solution to the boundary problem in democratic theory. I argue that David Held's version of cosmopolitan democracy rests on two incompatibleprinciples: the all-affected principle and the all-inclusive principle. However, the theory does not need to presuppose both these principles; it requires only one of them.Furthermore, I try to show that both of these principles fail to provide an adequate solution to the boundary problem. The all-inclusive principle suggests that all citizens of the world should be included in a global democratic unit. I argue that such an ideal is not desirable since it conflicts with the principle of subsidiarity and withdraws from regional political communities their sovereignty.

Labour market coaching (Swedish:?Jobbcoachning?) was a comprehensive political project for the Swedish labour market, with the aim of helping unemployed individuals to enter the labour market. Between 2009-2014  the labour market coaching was carried out by private companies through governmental regulations. This thesis aims to find out (1) what coaching activities the coaches used, and (2) how these coaching activities can be understood in the light of previous scientific research. My results consist of interviews conducted with six labour market coaches.

The purpose of our essay is to develop an understanding and an insight for the fashion industry. We want to examine what the creative industries can learn from the unique position that fashion hold in a field between commercialization and art. We used a theoretical ground to enlarge our understanding for the distinctive place that fashion holds. To gain further insight in the fashion industry we complete the theory with empirical facts. The empirical facts were collected through a qualitative method with deep-going interviews.

The study aims to give a description of the conditions in which matters is prepared withinSwedish Government`s offices, to describe the adaptive capacity in the agency`s internalprocesses by investigating the experiences of some civil servants restricted to the Ministry ofEnterprise and the Ministry of Environment in their work with the EU Maritime Policy GreenPaper. The results have been analyzed against the basis of eight identified criteria of buildingadaptive capacity in socially dominated systems. The criteria are comprised of both individualand organizational abilities. Only two of them were fully met; the criteria about diversity inexperiences and knowledge and the criteria about information and how the information hasbeen applied. However, the process has traces of all the identified criteria.

The purpose of our essay is to examine if variation exists in the way that auditors try their independence, this so called analysis-model. We will suggest some factors that influence the way auditors practise the analysis-model. The institutional theory predicts no differencies since the normative pressure could be expected to be severe. But we found that among other things people?s qualifications, personalities and audit firm?s size and age influence the way auditors try their independence.