Does goodwill affect the cost of capital? Goodwill is an asset which is characterized by much uncertainty regarding both what it is and how much it is really worth. Based on economic theory about information risk and principal-agent problems as well as theory regarding the cost of capital we test for the hypothesis that debt and equity investors perceive goodwill as something risky and hence demand compensation for taking on this extra risk. The proxies used for the cost of capital are cost of debt, beta and the EP-ratio. On a general level we find that increasing the level of goodwill seems to result in higher cost of capital as represented by the three proxies.

Utgångspunkten för denna uppsats har varit sambandet mellan autonomi, självständig motivation och målkongruens. Sambandet har hämtats från Self-Determination Theory, där autonomi anses vara en förutsättning för att uppleva självständig motivation som i sin tur anses viktigt för att skapa målkongruens i en organisation. Då autonomi inte är en självklarhet inom alla yrken har syftet med studien varit att undersöka sambandet mellan motivation och målkongruens bland anställda med standardiserade arbetsuppgifter på ett produktionsföretag. Fallföretaget för studien har varit Sandvik AB som verkar inom tillverkningsindustrin. Det empiriska materialet har inhämtats på en och samma avdelning genom intervjuer med en produktionschef samt nio anställda.

The end of the 20th century brought a dramatic change to the music industry. The then predominant models for music consumption and sales were forever altered when the possibility to distribute music over the internet emerged. It has now become evident that it is virtually impossible to stop the distribution of digital music files. Music has turned into a non-excludable and non-rival product, which in economic terms is described as a public good. Public goods theory serves as a starting point for this study, which explores some of the factors that might explain why some consumers pay for music, while others choose to download music illegally.

When producing an interview report the researcher is put to the test of describing the qualitative interview method in terms of assumed orderly steps and procedures taken during the interview process, while at the same time account for a very social dynamic process. In practice, even the most carefully prepared scenario for a qualitative interview study probably does not correspond to the expectations made. What happens between the plans and the actual interview itself? This issue is investigated by contrasting the actual engagement of the participants in an interview project to how these relationships are accounted for in Master thesis from the Swedish School of Library- and Information Science in Borås. Theory and methodology from Actor Network Theory (ANT) have been applied into the area of qualitative interviews.

The purpose of this research is to investigate the group constellation that is, what thoughts, feelings and sensations that arise when students and pupils change groups. The study will also affect students and pupils knowledge of why they should work in groups. Their perceived security will also be something that this study is looking for.The main questions of this study are:How does students and pupils experience the phenomenon of "group replacement"?What is considered to work or not work in the new group formations?The method that is used in this study is based on six qualitative interviews with students and pupils from three different levels of education. The target groups are college and high school students.

In 2002 the Norrköping municipality decided to establish a number of supportive teams and one teaching group with the purpose of developing alternative supporting efforts for children with social problems. This development work came to be called BUSS. BUSS today consists of four local teams, team Ett, team Norra, team Torpet and the Mathson School.The teams? focus, beyond the commission from Norrköping municipality, is to reduce the number of children being placed outside their own homes, get them to function in school, develop their self-confidence and social competence. Also their task is to support parents and take up a functional spare time for the children.

This essay deals with the diseases osteoporosis and osteoarthritis in a medieval population from Visby in Sweden. The aim has been to evaluate to what extent and in what way these diseases have influenced the people of a relatively large harbour town during the Middle Ages. 24 individuals were analysed osteologicaly and 19 of them became subject for measurements of bone density through DEXA readings. Furthermore four individuals were x-rayed based on external differences due to osteoarthritis and a change in the depression at the base of the medial surface of the greater trochanter. Similar studies have been made in Trondheim, Norway and Wharram Percy, Great Britain.

The horse is a homeothermic animal and to keep a constant body temperature in winter season is important. Acclimatisation is to provide means for a good thermal insulation consisting of skin, hair, and an outer air layer. The skin covers the horses body and it is composed of three main layers where the top layer of the epidermis consists of dead keratinized cells that are constantly being sheed. The dermis is composed of collagen connective tissue that give the skin its strength. The bottom layer with subcutaneous fat provides a thermal insulation and can be used as an energy reserve in cold weather.

Ungdomarna idag tillhör en generation som kallas för Generation Y och de särskiljer sig från tidigare generationer med ett antal karaktäristiska drag. Dock, är det inte endast dessa drag som kan urskiljas utan även ett annorlunda riskbeteende gentemot tidigare generationer. Experter är eniga om att det finns ett flertal faktorer som påverkar individers riskbenägenhet och att faktorerna varierar beroende på individens ålder. Detta leder oftast till att när ämnet undersöks, riktar forskarna in sig på en viss åldersgrupp eller generation. Det begränsat med forskning som specifikt tar upp Generation Y och riskbenägenhet. Därav är syftet med denna forskning att undersöka hur utvalda demografiska faktorer påverkar riskbenägenheten hos studenter ur Generation Y. Uppsatsen antog en positivistisk forskningsfilosofi med ett beskrivande syfte.

This is a study based on discourse theory in purpose to examine the border-politics ofthe EU. Since the EU step by step has developed into an area of free movement on capital, people and services, the external frontiers have been given prioritiy on the political scene. Development in recent years have put questions of foreign- and security politics on a supranational level, meaning that the EU-member states in a wider range now cooperate in these political areas.To handle the increasing ammount of (illegal) migration to the EU an independet agency, Frontex,was established 2005 in favour of coordinating the Member States in issues regarding bordersecurity. The focal point of this study is to critically examine the identity of Frontex by using Becks theory of risk combined with the theory of governmentality. By doing so I seek to highlight the relation between Frontex and the EU and also that of Frontex mission in relation to illegal immigration.

Strategic development is something that concerns all companies, regardless of which industry they?re in. There is extensive research on this topic but one can question if the same theory also applies to E-businesses. Using case studies, this paper looks at strategic development in E-businesses and tries to answer whether strategic development in internet based companies is unique or if existing theory can still be applied. The predominant approach is to look into if E-businesses, due to a turbulent environment, rely less on market research and focus more on internal resources than would be expected by companies in more stable environments.

This thesis has been performed for the company System Andersson as a part of the bachelors degree in information technology at the School of Engineering in Jönköping. The thesis is based on the development of an iPhone application.System Andersson has an application for Android that is being used for their MPS system (material and production control system). Their customers, however, have also showed interest in being able to use this application for iPhone.The students handle the subject of iOS developing, including the design of the application, the use of the development language Objective-C, the use of the scripting language of Json used for server connections and SQL.The primary goal with this thesis has been to improve the students knowledge in such subjects as application development for mobile platforms, in such areas as Xcode, which is the development platform that Apple uses and Objective-C, which is the development language being used. The result of this thesis is an almost fully functional iOS application, similar to the Android application with some functionality missing..

In the report "Män är IT-tekniker; kvinnor är i helpdesk", several women in different positions at a male-dominated IT company are interviewed. The company wants to be able to hire more women, and have started group meetings with the women at the company to discuss related issues.The purpose of the interviews was to hear the women's views on the company, relating to gender equality issues. The interviews are then analysed through organisational theory and gender theory.One of the conclutions is that the company has to question their essential views on gender to be able to see bigger changes through..

The aim with this report is to formulate a strategic method to optimize selection processes of DNA-samples from a faeces inventory to identify as many individuals in as few analyzes as possible, and by that keep down the costs of brown bear management. Brown bear management in Sweden founds today on results from faeces inventory and is substantially led by the county administration boards. Data from the years of 2004 and 2009´s inventories in Västerbotten was used to test and evaluate different methods in selection processes of which faeces that should be sampled. Comparison were made between making selection by chance, by spatial distribution and by calculating variations in logistic regressions coefficient b, in other words bear density and probability in finding same individual in several faeces. We can show making selection by chance is the most uncertain method.

It is a well-known fact that textiles and carpets have benign sound-absorbing properties. It is desirable to have quantified values of these properties ? especially for architects and interior designers. They often need to be able to giveaccount for the acoustic properties of their designs at a relatively early stage and sometimes have strict acoustic classifications imposed upon them by their contractor. A product with documented acoustic properties would aid when prescribing interior elements.The purpose of this thesis is to develop a wall-mounted panel in hand-tufted material ? aesthetically pleasing and versatile but also having documented and quantified acoustic properties.