Time has passed since the new standards regarding goodwill were introduced. Duringthe period that occurred pre the financial crisis several companies managed to creategreat goodwill assets on their balance sheet. These assets were highlighted during thefinancial crisis and the aim of this study is to evaluate analysts contemporaryconsideration of these assets. The study will be of interest due to the fact that we nowfind ourselves in-between periods, post financial crisis and pre euro crisis. Ourempirical study has been carried out by interviewing analysts covering IT-companiestraded on the Swedish stock exchange.Our analysts were chosen with consideration to the fact that they were coveringcompanies where acquisitions are common.

This study is about conception in the evaluation of financial assistance within the social services. The aim of this study is to describe and understand how social workers reason about variation, conception and local norms and its significance in the evaluation process. To reach this purpose we have conducted semi-structured interviews with eight social workers in which different themes were discussed and reasoned about. In order to understand and analyze our results we have studied/used the knowledge about tacit knowledge and street-level bureaucracy. Our results showed, as previous research states, that social workers do have conceptions about clients.

There are different types of risk, examples include credit risk, liquidity risk and financial risk. In DeMarzo & Berk (2011, s. 293) is a study presented which is based on the yield of different types of financial assets between 1925 and 2009, the study show that a high risk gave substantially higher reward. With the study as a background, it is interesting to study practical risk management within participants of the financial markets of Sweden. In risk management there are several theories about whether risk can be calculated and analyzed with scientific methods in practice.

What happens when employees within the police-force make mistakes in their line of duty? This essay set out to investigate the relationship between labour law sanctions and the criminal law punishments for wrongful acts for government employees. This relationship is also set in the perspective of how acts or statements of xenophobia are handled within the Swedish police-force. Further, the essay aims to examine the principle of ne bis in idem in relation to labour law sanctions and criminal law punishment for wrongful acts, and if these two should be considered in line with this principle. Regarding the relationship between labour law sanctions and criminal law punishment for government employees, the determination for which system to use in any given situation is not fully stipulated.

The purpose of this thesis was to figure out the feelings that librarians felt towards the e-books at the library. And if it affects their work at the library, especially from a financial point of view. The reason I decided to do this study is because the subject of e-books has become bigger in the last couple of years, and that I got the feeling that the librarians didn?t like them that much. So I did six interviews with six different librarians from different libraries to see if they felt the same thing or if they are in fact positive towards them.The results I received from my study were that the librarians are positive to the e-book.

The financial sector includes insurance business, which is a crucial part of the infrastructure in a modern economy. There are different parts to protect within the financial sector which is the reason for a comprehensive inspection. History shows several examples of disasters a mismanaged financial sector can bring. This also affects the society and stability over all. The inspection is conducted by the Swedish inspection of finance, which ensures that the insurance companies follow the law for its practice.

The aim of this master?s thesis is to study librarians? views on children and young people as Internet users in Swedish libraries. It examines what types of problems and possibilities the librarians see with children?s and young people?s use of the Internet, how these problems might be solved, and what they think about regulations and filters. Qualitative interviews were conducted with nine librarians, and their statements were analysed with David Buckingham?s After the death of childhood as a theoretical foundation.

This is a study about the transition process and the consolidation of power in Belarus. In this paper the concept of "authoritarian state building and the sources of regime competitiveness in the fourth wave" is the major theory used. After giving a description of the theory?s concepts a short historical background of Belarus follows. Chapters four describes and explain the political situation in Belarus during five periods.

Background: The valuation of Biotechnology companies is difficult in many ways. Patent and human capital are hard to value and also there is a great uncertainty about the success of the compaines research programs. Are traditional valuation models really useful when it comes to research companies or do they result in false values of the companies? Purpose: To study what values different valuation models gives biotechnology companies and how they correspond to the market value. Method:We have studied financial litterature och found the most common used models today.

 Abstract Study: Degree project in teacher education, Advanced level, 15hpUniversity of SkövdeTitle: A study on students' self-esteem Students' statements on the encouragement and support in a sixth gradeNumber of pages: 26 pagesAuthor: Marie Agapuu & Ingrid SvenssonTutor: Anna-Stina AhlrikDate: January 2009 Keywords: Self-esteem, encouragement, support  A good self-esteem of students will often coincide with good academic performance, but it has also shown that students do not have low self-esteem due to low academic performance. Students' self-esteem is both a complex topic and concepts. We want this study to draw attention and to discuss teachers' efforts to enhance students' self-esteem in school. Encouragement and support of the school adopted in the study contribute to strengthening students' self-esteem. The study examines whether and how nine pupils in a sixth class is that they get encouragement and support of / from their teachers in school subjects and in learning situations.

The aim of this thesis is to investigate the attitudes of librarians towards young people's approaches to libraries and reading. The study also includes statements of the young as regards their own library usages and reading habits, as well as the attitudes of youth leaders. The latter are compared to the statements of librarians, and serve as referential frameworks. 28 interviews were performed, of which 22 with young people. The interviews and the following discussion were based on five themes; the library as a room, usages of the library, reading habits, the library as an institution, and library changes and developments.

Banks carry a great responsibility when it comes to the financial systems in our society. Disturbance in the credit system affects both lender and borrower. All financial institutions must therefore carefully estimate their risk exposure. This assessment enables them to cover themselves from losses with appropriate capital buffers as main guardian. In order to prevent bank crises and also to maintain financial stability in general, new regulations concerning analysis and preventive actions were introduced on the 1st of February 2007.

The field of the social economy and of the work integration social enterprises (WISE) in particular, is for many a more or less unknown area. Unlike ordinary enterprises the WISE's are different due to their aim of integrating disadvantaged people through work. In comparison with other small enterprises earlier research has shown that the WISE's are dealing with challenges regarding recruitment, participation, leadership, sustainable business ideas but above all, the access to funding. The purpose of this essay has therefore been to examine and analyze the financial situation of eight WISE's located in the Stockholm County. The results indicate that half of the enterprises perceive their economic situation as very unstable and as an obstacle to their further development.

In the proposition Nya förmånsrättsregler, 2002/03:49, the government suggests a new bill of beneficial rights, or FRL. The proposition has several changes, mostly for The Banking system. One of the changes is that the banks´ individual beneficial rights shall be replaced by a general beneficial right, where the beneficial value never exceeds 55 percent of the value of insurance bonds. Previously, the beneficial value was 100 percent.The purpose of this essay is to evaluate the relationship between the banks´ activities, and the new bill of beneficial rights, especially what the effects will become for the public companies within the printing houses, with 1 - 49 employees in the Skåne Region.The survey includes a total of 142 companies and it was distributed via e-mail. The conclusions from the study are that there are tendencies of increased difficulties for companies to get their credits granted by the banks.

AbstractThe aim with this essay has been to investigate if Sweden?s attitude against the European Union has changed expressed in the statement of government policies, during the years 1988-1998. In the prolongation I want to see if the policies can be seen as examples of agenda-setting.My comprehensive objective is: In which way is the change of the Swedish attitude towards the European Union expressed in the statement of government policies during 1988-1998 shown?My other objectives are: In which ways describes the statements the integrations process in Europe generally?In which ways does the integrations process influences Sweden in generally?In which ways does the integrations process influences Sweden?s relations against the European Union?I have used qualitative text analysis as method in my essay to find the answers to the questions. I have classified a number of opinions, found in the policies, summarized under my three objectives.The result of my essay was shown that the changed not can be found in the policies and they are examples of agenda-setting.