Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson       Supervisor: Markku Penttinen            Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method:  This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.

The purpose of this essay is to try and bring clarity to the question, what is Chick Lit and which factors make it so popular. My thesis  endeavors to explain that it is not only the promise of light entertainment that draws the reader, but also the possibility that in an easy way they can read about existential questions such as self-development  and life -choices.As well as mapping out Chick Lit´s specific characteristics, followed by previous research on the subject and the litterateur?s history, I have found it interesting to discuss the female characters, their personalities and life choice?s against a backdrop of existentialistic philosophy.In my research of this form of literateur I have discovered that chick lit often deals with existential universal problems, and that in order to be entertaining these books must contain a serious element..

The purpose of the study is to highlight educators' preferences and attitudes towards tablet in preschool by describing the use of this digital tool in the preschool educational activities. The use of tablet in preschool is in the study looked upon as a phenomenon. The description of the phenomenon is built on the analysis and interpretation of educators' statements about it. The research questions focus on the following aspects: educators' attitudes towards the tablet and its use in pre-school educational activities, the tablet's current area of use, the culture surrounding the use of this digital tool and the educators? statements about advantages and disadvantages of tablet's use in preschool.

The business world has been through an extreme transformation over the past decades, which have forced companies to look at themselves from a new point of view. Consumers have a complete new set of ways to gather information and are more motivated than ever to make sustainable consumption choices. This change of attitudes among consumers has made companies focus on other things than price versus quality. A whole new concept has been brought up to questioning: environmentalism. Consumers demand more organically produced products.

The primary purpose of this paper is to find the determinants of first-day returns on the Stockholm Stock Exchange. Our research will cover the 1996 ? 2004 periods. Our secondary purpose is intended to find a profitable trading strategy with regard to future IPOs on the Stockholm Stock Exchange. By using regression analysis, focusing on company specific factors and the IPO process, we hope to find a function exhibiting statistical significance, determining future first-day returns from which construction of a profitable trading strategy will be possible.

In the global and rapidly changing society Environmental scanning is becoming a more and more important tool. Today it is not the availability of information that controls an organizations behavior, but the information that the organization chooses to absorb. This is the case for a multinational cooperation as well as for the local golf club. Swedish golf clubs have during the last 100 years had an amazing development and today there are almost 600 000 registered Swedish golf players. The development has however stopped and even declined some during the last couple of years.

Essay in political science, D-level by Lisa Kringsberg, spring semester 2008.Tutor: Michele Micheletti.?Civil Society in Singapore? can it make democratization possible?The third wave of democratization and the end of the cold war has together increased the interest of the civil society as an impact on democratization. Singapore is a country which is higly-developt in both the socie-economic and economic field. Dispate this Singapore has not yet achieved to become a democratic state. The purpose of this essay is to study how the civil society can affect democracy in a country.

Every year 300 children in Sweden are diagnosed with cancer, but through research and successful clinical work 70 % of the children survive their cancer. Aim: To illuminate nursing care of children with cancer. Method: The study was carried out as a general literature study through systematic review and analyse of 18 scientific articles. Result: The analysis resulted in five themes: Support, play as a psychological assistance, alternatives to alleviation of pain, nutrition and relieving symptoms of fatigue.Conclusion: It is important that the nurse has knowledge about the children and their family?s experiences when dealing with a cancer illness to provide the children with adequate care.

As a project in advertising and graphic design the goal was to create a print campaign and a new logo for the train ticket Interrail. The project started with research, in which target groups were analyzed and defined, arguments for the campaign was decided and someguiding values for the logo were defined. After the research came the creative part, ideas for the campaign was decided and executed and a logo was drawn. The projects final result was three print ads and a logo..

Purpose: The purpose of this studie is to map and describe the marketing strategies of professional sport organizations and examine in what extent and how they apply the 7P?s of the Marketing mix.Method: We have used an abductive approach in this study. The research was conducted as a two case study, the studied objects are AIK Ishockey AB and Djurgården Hockey AB. A qualitative method has been used. The empirical content was collected by triangulation in form of interviews, telephone interviews, studie of webpages and participating observation.

Syftet med denna studie var att undersöka vad stress innebär, hur det upplevs och orsakas inom Räddningstjänsten, samt hur det kan förebyggas. Enkäten gjordes utifrån ett kvantitativt perspektiv och skickades till larmoperatörer och brandmän på Räddningstjänsten. Enkäten besvarades av totalt 33 respondenter. Deltagarnas ålder togs inte i beaktning, enbart antalet år av yrkeserfarenhet. Datan analyserades I SPSS, med hjälp av ett Chi-tvåtest och ett Pearsons's r-test.

Thiswork is about the parents ' perception of their children's schooling and schoolsituation. It also addresses the important and fundamental conditions when itcomes to parenting and caring of children, which is an essential andcontributory basis for children's school situation. The work also deals withthe importance of good cooperation between school and home for the children tocome to the school grounds and with the desire to learn and develop. The aim ofthis work is that through a survey get a picture of how parents feel abouttheir child's school situation. But also look at how important interplaybetween school, parents and children to the school situation to be good.

Internet and digital technology has changed the way we live our lives. As individuals we've found new ways to communicate, educate and experience. But what's the effect on B2B marketing? Previous research presents transactional benefits such as lower costs and easier access to information, but there is limited research done on more complex and long term relationships as well as on modern digital tools. The purpose of this thesis is to investigate whether a deeper long term B2B relationship can be created and nurtured using digital tools for communication, and if so, how these tools and processes can be described and understood.

The purpose of this essay is to investigate which components previous scientific studies suggest that an efficient treatment for adolescents with behavioural problems should contain. For this purpose, an extensive review of scientific research conducted in Scandinavia has been read and will be presented in this essay. This essay also present an introduction to residential care in Sweden as well as to an alternative form of treatment for adolescents with behavioural problems called Multidimensional Treatment Foster Care (MTFC). The result of this essay suggest that treatment of adolescents with behavioural problems should be based on the emphasis of risk/resilience factors of the youth and that the treatment should be adapted to the youth?s individual personality and way of learning.

Aim: Through the review of scientific articles, this study aimed to identify which oral health-related quality of life instruments that have been used in studies to measure the oral health-related quality of life in older individuals and the application of such instruments.Method: The study is based on a systematic literature review, where 14 articles have been chosen and evaluated against a checklist. Result: The oral health-related quality of life instruments that have been used on individuals, 65 years and older, are OHIP-49, OHIP-14, OHIP-20 or OHIP-EDENT, GOHAI and OIDP. The instruments are used to examine factors associated with the oral health-related quality of life. Significant associations have been identified, among other things, between the number of teeth in static occlusion, dry mouth and the quality of the dentures, and oral health-related quality of life. Social and cultural associations have also been revealed.Conclusions: Today there exist several well functioning instruments that are used for research purposes.