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 thesis aims to present the essential background on how to perform climate changeimpact assessments, and to present the results from a climate impact assessment on waterbalance and nitrate leaching for an arable Swedish soil. The soil is a sandy soil in southwesternSweden, grown with spring cereals. This study is meant to be a benchmark example,and cannot be seen as a regional or national assessment for Sweden, rather as an approachto present and analyze the most important parts of these kinds of assessments.A dynamical simulation model (COUP, Jansson and Karlberg, 2004) was used for thisstudy. The model was parameterized and calibrated against data from an experimental site,located in Mellby in Hallands county, south western Sweden. Measurements were carriedout between 1st of April 1988 and 1st of April 1991.

Objective: The study will investigate whether cash liquidity have a negative affect on profitability and share value of companies, listed on Nasdaq OMX Stockholm 2008-2011. Part of the purpose is also to show if the industry risk is of importance for treasury management of these companies.Method: The methodology for the study is key analysis through hypothesis testing and regression analysisConclusion: The liquidity ratio affects profitability in a negative direction on the entire sample. No other conclusion can be drawn..

Begreppet flexibilitet attraherar både anställda och organisationer i arbetslivet. Syftet med det här examensarbetet är att söka svar på vilken betydelse flexibel arbetstid har för anställdas psykosociala arbetsmiljö. Det hypotetiska antagandet var att ett arbete med en högre nivå av flexibel arbetstid resulterar i en bättre psykosocial arbetsmiljö för de anställda. Antagandet grundar sig på att flexibel arbetstid kan innebära ett större inflytande över arbetstiden för de anställda. En kvantitativ undersökning genomfördes vid Försäkringskassan och Tekniska förvaltningen i Luleå, vilka har liknande administrativa miljöer men olika nivåer av flexibel arbetstid för sina anställda.

This thesis describes how large Swedish companies finance their debt and identifies some factors that affect their decisions. The study is based on 10 well-known companies of which 9 are listed on Nasdaq OMX Nordic. The results show that the companies display several similarities concerning their debt structure and the factors which their choices are based upon. All companies in this study primarily use corporate bonds for their long-term borrowing, commercial papers for the short-term borrowing, and bank-facilities as back-up. There is a tendency that smaller companies in larger extent use bank-loans for long-term borrowing due to larger emissions costs when using market financing.

A publicly funded elderly care that is widely available at people?s homes has been described as unique for the Nordic countries. There is much research that focuses on the relationship between caregivers and care receivers, and also about how work is organized in these organizations. However, research into how care work is organized in organizations that have implemented a salutogenic approach is limited. This is a qualitative study aimed to examine how caregivers feel that the organization of work in elderly care change after implementation of salutogenic elements in their daily work.

According to statistics two thirds of Swedish criminals relapse into crimes within three years (Brå, 2007). Researchers suggest a relationship between attitudes toward crime and delinquent behaviour (Andrews & Bonta, 2003), but whether these attitudes are implicit or explicit remains unclear. Therefore, the aim of this study was to measure both constructs. Using SC-IAT (Karpinski & Steinman, 2006) and constructs from the Theory of planned behavior (Ajzen, 1985), criminals (N = 51) in three different prisons in southern Sweden were tested. Analysis yielded mixed results.

This thesis is a report of the practical aspects and the problems of classification and documentation of a collection of memorabilias from the Crown Princess Couple's Wedding in Stockholm 2010. The collection contains 38 objects collected by Nordiska museet [The Nordic Museum], Sweden's largest museum of cultural history. Nordiska museet has a total collection of over 1,5 million items collected since 1873. My ambition in this thesis has been to describe my work with the classification and documentation of these new objects and their context. One of the main problems was how to combine the modern objects with the old existing collection within the two classification systems used at the museum.

The purpose of the present quantitative study was to examine gender differences inperceived job satisfaction in two departments, with different work patterns, in a Swedishmanufacturing industry. The questionnaire contained 30 statements and five backgroundquestions. The questionnaire was designed in combination of Job Satisfaction Survey (JSS),Work demands, Social support, Control and Competence (ASK), Questionnaire forPsychological and Social factors at Work (QPS Nordic) and Minnesota SatisfactionQuestionnaire (MSQ). Job satisfaction was measured based on the categories influence atwork, leadership, employee influence, work requirements and the physical environment. Theresults of the present study showed an interaction of gender and department where the femaleindustrial workers, who worked with more monotonous and standardized work tasks, valuedall of the categories of job satisfaction the lowest, except for the category employee impact.The results are believed to depend on that the women in the department had greater demandsfor variety in the work..

AbstractThis report intends through a case study to investigate if lightweight concrete isappropriate as main material in the outer wall of a seven storey residential building.A technical design is carried out in accordance with the definitions and requirementsfor passive houses, given by FEBY?s1 ?Demand specification for passive houses?.A literature review is also carried out for a comparison between regular bolt wall andlight weight concrete wall, with a focus on the safety of moisture.The lightweight concrete block used in the report is as a celblock produced by thecompany H+H Sweden AB.The methods used have resulted in compliance with requirements andrecommendations from authorities. Calculations of energy, noise and moisture riskassessment has been carried out.The work has resulted in the conclusion that the lightweight concrete itself is notable to isolate in the extent necessary to obtain chosen U-value of 0,1 W/m2 ° C,without getting to thick. Therefore additional insulation is needed. There are fewrelevant reference objects built with only light weight concrete.

The purpose of the study was to examine if intrinsic motivation and work commitment to the organization differs between permanent doctors and hired doctors. The total of 63 doctors who participated in the study made an internet-based survey with 21 questions taken from the Basic Need Satisfaction at Work Scale and 3 questions from the section ?work commitment? in QPS Nordic. The main results of the study showed that permanent doctors perceived a higher level of intrinsic motivation on all the three needs autonomy, competence and relatedness. Furthermore the result showed a tendency that permanent doctors perceived a higher level of work commitment to the organization then hired doctors..

Syftet med studien var att ta reda på om det går att predicera medarbetares livstillfredsställelse, psykosociala välmående och upplevd relation till närmaste chef utifrån chefers emotionsperception och emotionsreglering. Detta gjordes genom att 38 chefer utförde ett datorbaserat emotionsperceptionstest samt besvarade Emotional Regulation Questionaire. Deras närmaste medarbetare bestående av totalt 213 stycken fick sedan besvara en enkät bestående av delar från Satisfaction With Life Scale, SF-1 och QPS Nordic. Studiens huvudresultat visade att generaliserat kan resultatet från emotionsperceptionstestet och det självrapporterade användandet av omvärdering av känslor hos chefer förklarar 28 % av skattningarna på Satisfaction With Life Scale hos medarbetarna. Resultaten diskuteras i termer av att chefer skapar en positiv atmosfär på arbetsplatsen, identifierar sociala problem och löser konflikter effektivare när de är skickliga på emotionsperception och omvärderar sina känslor..

The chief aim of this study is to investigate the impact of context on written peer response. A second aim is to explore students? attitudes towards peer response. The investigation has taken place at an upper secondary school in the south-east of Sweden, involving 20 students in grade 2 and 3 in the course Swedish C. The investigation is based on the students? comments on their peers? speech drafts and six qualitative interviews.

SammanfattningTitel: Arbete och livsbalans, En studie om kvinnors användande av flexibla arbetsarrangemangNivå:Examensarbete i Företagsekonomi, Kandidatnivå, 15hpFörfattare: Milena Novakovic & Gulsah GuvenHandledare:Maria Fregidou MalamaDatum: Januari 2014Syfte:Syftet med arbetet är att undersöka vilka faktorer som gör det möjligt för kvinnor att använda sig av flexibla arbetsarrangemang och hur användandet påverkar deras karriärutveckling.Metod:Studien har genomförts med en kvalitativ ansats inom ramen för en fallstudie. Empiriskt material har samlats in genom semi-strukturerade intervjuer med kvinnor som tillhör yrkeskategorin forskare, gymnasielärare samt grundskolelärare.Resultat & Slutsats:Flexibla arbetsarrangemang har visat sig ha en stor inverkan på kvinnor förmåga att balansera arbete och familj. Arrangemangen används allt oftare och de använts väl inom forskarvärlden. Vi fann sex faktorer som bidrog till att kvinnorna i vår studie använde sig av arrangemangen. Förståelse och förtroende från chefer, öppet diskusions klimat, tillgänglighet via mejl eller telekommunikation, stöd av partner eller omgivning.

Hedge funds? importance within the financial system has during the most recent years increased dramatically. These special funds are unique instruments that differ from traditional mutual funds in a variety of ways, however especially in how they expect returns. Due to the fact that hedge funds are able to hold short positions they possess the possibility to become market neutral investment vehicles.Because of this possibility to sustain positions neutral to market fluctuations, the concept of absolute returns became a unique selling point for hedge fund managers and promises of stable returns unchallenged by market conditions was assured. This research paper aims to examine the theory of absolute returns in hedge funds by examining hedge funds from the Nordic region during the last years of economic turmoil that has occurred by  analyzing the results from their strategies, partially by quantitative measurements as well as qualitative.  The results show that none of hedge fund strategies managed to deliver absolute returns over the chosen period..