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 purpose of this essay is to examine the Swedish governments discourse on integration of immigrants and thereby examine what social reality it constructs. The aim is to examine how integration and immigrants are constructed within the discourse. The method and theory being used in this essay is discourse theory. As a methodological instrument we use the policy on functional impairment as a comparison. The material being analyzed in this essay is political documents on the strategy on integration policy and the strategy on the policy of functional impairment.

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.

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.

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.

Allt större och större andel företag väljer att presentera och förmedla varor och tjänster via e-handel. En viktig aspekt vid e-handel är att kunden känner förtroende för e-handelsapplikationen och företaget. Denna rapport redogör för vilken inverkan multimediala inslag har för förtroendet av en e-handelsapplikation, vid initialt användande. En undersökning har genomförts med hjälp av en kooperativ utvärdering av fyra e-handelsapplikationer vilka innehåller olika typer av multimediala inslag har.Resultatet av undersökningen visar att multimediala inslag inverkar positivt på förtroendet för e-handelsapplikationer. Däremot finns indikationer på att för hög grad av multimedialt inslag inverkar negativt på förtroendet för e-handelsapplikationer..

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 purpose of this thesis is to examine how the working method partnering has been welcomed in the Swedish construction company NCC and find possible explanations to this. The theoretical background used to understand and discuss our findings mainly builds on value and network dynamics. The empirical study is of a qualitative nature and builds upon 13 semi-structured interviews and the participation in a two-day start up workshop with 21 representatives from involved parties. The study shows that partnering has been positively accepted at NCC. Possible explanations for this can be found in the contrast the method represents to the traditional way of working within the construction industry.

University of VäxjöSchool of Social SciencesBachelor Thesis in Political ScienceTitle: ?Sverigedemokraternas valframgångar 2006 ? En ulv i fårakläder??Author: Emma Haraldsson and Åsa NeuschützTutor: Emil UddhammarThe aim of this study is to explain Sverigedemokraterna?s electoral success in 2006 and the essay assumes that some form of change has occurred. To study this change two hypotheses have been constructed. The first hypothesis concerns the change within Sverigedemokraterna and the second hypothesis concerns the change of the Swedish voters attitudes.Kirchheimers catch-all theory is used to explain the change in Sverigedemokraterna. The catch-all theory states that parties have to change their structure to maximise the number of votes.

This Master's thesis concerns the professional knowledge of the librarian. The image of this knowledge is regarded as constructed in a social context, which is why the discourse analytic approach is selected as method. The empirical material consists of two texts concerning the education of librarians. A theory of knowledge, emanating from Aristotle, is applied to the results to find examples of the forms of knowledge that are excluded from the discourse. A number of themes, or ways, in which it is possible to discuss the phenomenon of the librarian's knowledge, are identified in the texts.

Syftet med studien var att undersöka inre arbetsmotivation och arbetstillfredsställelse genom att se vilket motivationsbehov och vilken typ av arbetstillfredsställelse som skattades högst. Syftet var även att undersöka vilka motivationsbehov som bäst predicerar inre och yttre arbetstillfredsställelse. Studien genomfördes inom äldreomsorgenen i en mindre kommun i Sverige. 80 personer deltog i studien som genomfördes som en enkätundersökning. Mätinstrumenten som användes var Minnesota Satisfaction Questionnaire (MSQ) och Basic Need of Satisfaction at work Scale (BNS).

This paper is grounded in the previous research that indicated that involuntary childless women feels stigmatized and outside society. The purpose of this paper was to find out how the feeling of being an outsider and a stigmatized person is created and takes form in the category involuntary childless women. I asked the questions; -In what parts of the interviewed women?s answers indicates that they are outsiders and stigmatized? ?Who is creating the stigma and the outsiderness and how is it created? I answered these questions by interviewing six women in the ages of 28-40, who all had undergone In vitro fertilization-treatment and lived in heterosexual relationships. I used Erving Goffmans theory about stigma and Howard Beckers theory about outsiders to analyse the empiric data.