In latter years there has been a discussion about the increasing importance of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ?Internet-bubble? is a recent event that drew much attention to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for handling intangible assets. A specific intangible asset that has caused much debate is research and development (R&D), since it is commonly not allowed to be realized as an asset, which could cause implications concerning analysis and valuation.

Sexuality has an important role in human life and there are many opinions about how to handle questions about sexuality. The attitudes have change over time and differ between different cultures, gender and age. This study deals with the question about youth attitudes to sex and personal relationships and what impact the education in this filed have on the youth. We have also studied how the education is organized. To get answers to these questions we have performed a questionnaire study among 116 students in grade seven to nine in an elementary school in Western Sweden.

In this essay, the aim is to empirically and theoretically study the parliamentary debate of the child pornography law. The empirical part is an attempt to discover eventual underlying gender stereotypes in the debate. A text analysis is conducted with material consisting of motions from members of parliament and of protocols from the parliamentary debate. In this material we try to find latent and manifest expressions of gender stereotypes. There are several stereotypes, which effects the argumentation and prejudice of the debate, like stereotypes of the victims, the perpetrators and their characteristics.

This study was based on a quantitative method to examine gender-related attitudes towards leadership styles among employees in trade union organizations in Sweden. The aim of the research was to investigate and understand how gender relates to attitudes regarding leadership within these organizations. The study was based on research questions related to preferences for different leadership styles and the impact of gender on these attitudes. The study incorporated previous research and relevant theoretical frameworks such as leadership theories, gender theories, and theories on prejudice against female leaders to contextualize our findings. Data were collected through a survey using a convenience sampling method, targeting employees of trade union organizations in Sweden.

This essay discusses and evaluates the international currency market in regards to efficiency. To prove the theory that, the difference between expected and actual exchange rates is explained by the difference in expected and actual interest rates and the difference in expected and actual inflation between countries, a model was developed. This model was inspired by the paper of Sebastian Edwards (1982), and is based on three theories; UIP, IS/LM and the Efficient Markets Hypothesis. The model uses 16 regressions estimated from three pairs of curriencies: $/SEK, £/SEK and ?/SEK.

In this study, I have examined the previous Social Democratic government?s communication with the voters, focusing on its promises during election campaigns, and the presentation of achieved results. The theories used are the mandate- and sanction theory; the first focuses on voters comparing manifestos to find the most agreeable, whilst the latter concentrates on voters evaluation the work of the previous government, to either discharge or support it. For the sanction theory to work, voters must have the necessary information to evaluate the government in progress. The question is; did the previous government provide the voters with such information?This has been done through scrutinizing the Social Democrats? election manifestos that was used between 1994 and 2006, to examine what the party promised to achieve in economics and the labor market.

Abstract: Since the recession caught the market in fall 2008, multiple companies have suffered due to their former aggressive investment behavior. Huge goodwill piles have been collected ready to be doomed by the market. The aim of the study is to investigate equity analysts? consideration of goodwill in a recession market. An empirical study is conducted, based on interviews with ten Swedish equity analysts that follow companies with relevant goodwill status.

Since the 2006 election, the debate surrounding the Swedish labour market policy has intensified. There has been a discussion about a need for change towards a more flexible labour market. An example of this is on the other side of the strait, in neighbouring Denmark. Their flexicurity model, ?the golden triangle?, is characterized by a flexible labour market, generous unemployment benefits and active labour market policies.

Syftet med denna uppsats var att undersöka hur kön görs i sex stycken vägledningssamtal på gymnasiet. Med stöd av några utvalda könsteoretikers forskning analyseras samtalen som utförts av tre stycken olika studie- och yrkesvägledare på tre stycken olika gymnasieskolor. Varje studie- och yrkesvägledare samtalade med en tjej och en kille i årskurs tre och deltagarna valde själva ut vilka elever som spelades in på band. Resultatet pekar på att studie- och yrkesvägledarens förhållningssätt delvis skiljer sig åt beroende på elevens kön. Genom att undersöka samtalsinnehållet och jämföra detta med normativa föreställningar om kön så ges olika exempel på hur kön görs i samtalen.

We investigate if the size of goodwill compared to total assets has any effect on the shareholders return on companies listed on the Swedish Stock market. We put up two different hypotheses with a foundation from previous research and later dismiss one of them. Our evidence does not show any indicators that the size of goodwill have an effect on the shareholders return, which brings us to believe that there, from a share holders point of view, isn?t any need for concern regarding the standards about accounting for goodwill as stated by IFRS. .

This essay focus on work related stress and psychosocial enviroment in working life. The purpose of this study is to present a detailed description of regulation of the the Occupational Safety and Health Act and investigate how well employees are being protected by the law.I will also explain with the help of statistic which employees that most often suffer from work related stress and the results is discussed from a gender perspective.Work related phycosocial health is a big issue in todays workplaces, and people who suffers from stress are supposed to be protecteded by the the Occupational Safety and Health Act, but is that really the truth? The Occupational Safety and Health Act is a frame law, meaning the law is general and needs binding regulations to define the rules, and there is no such act about work related stress at the moment. No employer has ever been convicted for work related stress. At the same time the Occupational Safety and Health Act explains that the employer has a responsibility to take arrangement to prevent mental illness in working life.It?s mostly women who suffer from work related stress.

The purpose of this study is to investigate how employees in the financial sector perceive the leadership behaviors of middle managers, and if these perceptions differ depending on the manager's gender and if so, in what way. The study is based on a social constructivist perspective and theories of gendered organizational structures. It is based on 15 semi-structured interviews with employees who have either female or male middle managers from different companies in the Swedish financial sector. The results show that gender often acts as a framework for how leadership is evaluated and understood. Female middle managers are frequently associated with relationship-oriented qualities.

The purpose of this study has been to look into and analyze the view on sex equality in textbooks and teaching media, and teaching of a group of upper secondary school teachers, through a gender perspective. The teachers teach subjects within social- and political science. The two questions that I wanted to answer are: What views do the teachers have on sex equality in their teaching? What views do the teachers have on sex equality in the teaching media (textbooks and other teacher media) which they have access to? Since I wanted to look into the teachers own views I chose unstructured interviews as the method of gather empirical information. To interpret the transcribed texts I chose the hermeneutic view of people as intentional.

Introduction: Malnutrition leads to loss of health and coexists with disease and loss of function. A good nutritional status becomes more important the older you get to maintain a good health. Studies show that it is important to identify and prevent malnutrition in its early stages. Men and women recieve different medical treatment in a number of different medical diseases. There are few studies in nursing from av gender perspective.Aim: The aim of this study is to examine the prevalence of malnutrition in the elderly in Västra Götaland with focus on gender differences when it comes to prevalence and nursing interventionsMethod: A register study with av quantitative approach is conducted to answer the aim.

Today?s market for companies doing statistical surveys is a market consisting of mostly standardized methods where differentiating your company from the competitors is hard. Simultaneously both the society at large and technology in specific is under constant development and everything needs to be done at a faster pace with better precision. One of the companies on the market mentioned above is Tradewell Group AB. During 2008/2009 Tradewell has developed a new method for doing statistical surveys. The method named by Tradewell is called Cellphone Survey System, CSS and include using existing technology in a, for this market, unknown way.