The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased goodwill method. The full goodwill method is considered to be a superior alternative and is therefore suggested to become the standard from 2007. This paper comprises a quantitative study of the effects on certain key ratios for companies listed on the Stockholm Stock Exchange, arising due to the proposed transition. The period examined is 2004 and 2005.

The following Bachelor?s thesis examines how three Swedish national newspapers (Dagens Nyheter, Svenska Dagbladet and Aftonbladet), which all represent different points on the ideological spectrum, portray victim and perpetrator in their representation of rape during the year 2011. The thesis examines the newspapers news, editorial pages and reports of rape. The study uses a quantitative approach with qualitative elements which has its foundation in the theory of social constructivism and priming theory. Political science can be studied from the perspective of power, and media has a central role of this power.

Breaking through the clutter and getting consumers? attention is a constant battle for marketers. Could consumer magazines be the solution to the problem? It is not a new marketing method but consumer magazines do not look like traditional marketing and they offer consumers value. Since these are qualities that could increase consumers? will to take part of commercial messages, it might be a method that deserves more attention.

Internet - and the website - has developed into an essential key for the relationship between enterprises and its customers. Today, a website might be the first or only impression a customer gets of a company. With this in mind we have focused our study on customer evaluations on websites. Social presence and its impact on people have so far mostly been given attention in the research of behavior in physical environments. However, in the electronic marketplace this has so far been overlooked, which is why our aim is to study how the presence of visitors impacts other visitors on the same website.

Aim: Based on portfolio theory, which highlights diversification, and CSR, which describes the value of social and ethical responsibility of corporations, this study examines whether there is a difference in risk-adjusted performance between ethical and traditional mutual funds. Ethical funds are limited in their opportunities of diversification and should therefore be limited in their potential perfomance. On the other hand, a focus on social and ethical responsibility can be profitable.Method: The study uses a quantitative approach where we used 25 mutual fund in each category, ethical and conventional mutual funds. The mutual funds and their data has been obtained from www.morningstar.se and www.pensionmyndigheten.se. Historical performance between 2009-2013 were processed to obtain the Sharpe ratio and M2.

Purpose: The purpose of this study is to examine whether hedge funds generate higher risk-adjusted returns than traditional managed funds in Sweden.Methodology: This study was based on quantitative data about the funds historical returns. The funds historical returns were taken from the database Morningstar and the risk-free rate from the Swedish central bank. Random samples of 36 funds have been divided into three portfolios in the form of a hedge fund portfolio, stock portfolio and mix fund portfolio.Result & Conclusion: The study concluded that the stock portfolio has shown the highest average yield for the study period where all portfolios below market index. Hedge fund portfolio has achieved the highest risk-adjusted return calculated by the portfolios Sharpe Ratio. Of all hedge strategies, arbitrage had the highest average return and risk-adjusted returns..

Total amount of words: 15 269.In this essay, the purpose is to examine the personalization of Swedish national coaches during international championships in the Swedish tabloids. Research shows that a leader nowadays is representative for her organization. Therefore it could be assumed that the way the national coach is portrayed can have some kind of effect on the public opinion about the team as a unit and their sport federation in total. This essay is a quantitative study of the sport tabloids Sportbladet och SPORT-Expressen during three international championships: Euro 2012 in football, WC 2013 in ice hockey and Euro 2014 in handball. We have studied the coverage of the national coaches Erik Hamrén, Pär Mårts and Ola Lindgren/Staffan Olsson in contrast to the coverage of their teams in total.The main results are that the national coaches are mentioned in every second article that is written about the national teams during the championships. They are mainly portrayed in a neutral way, even though the coverage of them is affected by the results in the matches.

The aim of this thesis is to map the intellectual base, and identify the general research interests, of Cultural Policy studies. In addition to this the thesis also aims to trace the uses of theoretical and conceptual approaches within the identified research interests. This is done by analysing citations from 130 articles published in the leading scientific journal International Journal of Cultural Policy between the years 2002-2007 using the bibliometric method author cocitation analysis (ACA). The results of the ACA confirm the overall notion that the research field of cultural policy studies is an ambiguous one, even when it?s studied with a quantitative method specialised in uncovering hidden structures within a given field as ACA.

As a starting point the society is more enlightened and has gained a greater awareness about the gender power structures and its different forms. Present research shows the continuous development into other shapes and comes into different expressions that might be unrecognised. In order to gain knowledge about the present structure of the gender power structure system, the aim of this study was to investigate framing of female and male politicians in media. The main question asked was: ?are there framing differences in the portraits of the male and female politicians?? In order to achieve results articles in the biggest Swedish daily newspaper were examined.

This study aim to investigate the conditions framing the professional development situation for physical education teachers (PE) in a small municipality in the south of Sweden. The Swedish National Agency for Education declare that "focus must be directed towards strengthening the teachers' profession", and that "schools need well-trained teachers and good teaching to help students achieve good results". The study focuses both the schools? contribution and the way in which the teachers take own initiative and are motivated to develop their professional skills. The investigation is all based on teachers' perspectives.

This thesis aims to examine the nature of the medial compartment regarding the reporting of problems in conjunction with suburbs. Previous research on discrimination in the media shows that people living in the suburbs considers suburbs being portrayed negatively in the media. They perceive that this has a negative effect on integration which in turn increases the risk of stigmatization. This study strives to contribute to the clarification of whether medias means of reporting around this area can help in the development of problems in suburbs by examining whether there is a reflection of actual political focus in the media or if media only plays a stigmatizing role. The research method used has been quantitative content analysis, making an overview of how much space is given to the different types of reporting. The thesis concludes that the reporting examined in this study did not appear to be of a structurally discriminatory nature, even if that type of reporting occurred.

The purpose of this study was to compare reading development assessments with writing assessments to create an understanding about the relationship between the reading and writing ability of children. Another aim of the study was to look at other factors that cohere with the ability to read and write, such as background and socio-economic status. Our hypothesis was that explicit instruction in writing is necessary to develop good writing skills. We chose to conduct a quantitative study containing an inquiry, a dictation and a writing task. We compared our results with reading assessments based on a reading development schedule (LUS).

Previous studies have shown positive results on the use of music as postoperative pain relief. Quantitative studies have examined the effect of music on rated pain and otherparameters such as anxiety, relaxation and blood-pressure. The purpose of this study was to investigate the expectations and experiences of patients and nurses onimplementing music as postoperative pain relief in an orthopedic unitQualitative design and semi-structured interviews were used to examine expectations and experiences. Five patients and five nurses in the unit were interviewed.Four themes developed during the data-analysis. These themes were ?Expectations on music as postoperative pain relief?, ?Experiences of music as postoperative pain relief?,?Effects of music as postoperative pain relief? and ?Continued implementation of musicas postoperative pain relief?.

CSR - "Corporate Social Responsibility" is a concept that in recent years has become of bigger importance for companies. Even at McDonald's, which quickly grew into today's 217 restaurants, with up to 430 000 visitors daily. We have investigated how the McDonald's CSR work has evolved over time, how it looks today and what has influenced this development. Things that have influenced McDonald's and led to their CSR work proved to be scandals and changes in legislations. The PR value of working with CSR has also increased and a lot of the CSR work has shown to be economically viable.

The thesis examines the relationship between consumer attitudes and a scented shopping environment. A relationship and phenomena concerning scent marketing, which could be seen as one of the more provocative forms of marketing since the human sense of smell, is connected to the limbic system where motivation and attitudes are created. The use of scent marketing has, so far, been proven effective in sales increasing whereas it is one of the less explored forms of marketing.The purpose of the thesis is to answer the following question: Is it possible to find differences in consumer attitudes in a scented buying environment compared to a nonscented buying environment, and thereby create new basis for segmentation?The thesis is based on a quantitative study where data has been gathered in a scent manipulated buying environment through structured interviews with consumers. The thesis applies a deductive approach to the main theories in the area of interest.The findings suggest new theory discussing that it is difficult to use consumer attitudes, towards a scented store environment, as a foundation for market segmentation.