With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

Agencies towards Sustainable Development ? A Study of Environmental Management Systems in Governmental Agencies 2005A vision of the Swedish government is to build an ecologically sustainable society. A tool in this effort is to implement environmental management systems (EMS). The aim of the thesis is to present in which phase of the implementation of EMS Swedish governmental agencies are. This will be done by compilation and evaluation of agencies? yearly environmental reports.The thesis is written in co-operation with the Swedish Environmental Protection Agency (Swedish EPA).

The argument whether women should drink alcohol during pregnancy, has been debated for centuries. Women's drinking behaviour throughout the ages is not a static phenomenon but has changed in compliance with the customs of the time. The purpose of this study was not to evaluate if alcohol damages the unborn child, but rather to explore how women, who have just given birth and hence have become mothers, looked at alcohol in relation to pregnancy and motherhood. To accomplish this we have used a qualitative method with a semi-structured interview guide. What has turned out to be central to our conclusions is the fact that though, in today's society, there is access to newly produced science reports concerning alcohol in connection to injuries to the foetus, it is our belief that the demands and expectations directed on the mother are dominant in this matter..

The purpose of the present thesis is to investigate the interaction between the branches in the different villages and its users and the importance of the branches for democracy. To illustrate these points, I have focused on Högsby municipality, a local council in Kalmar county. Högsby municipality is of particular interest in this connection, since all seven of the branches have been closed recently; only the main library remains. Moreover, three of the closed branches were, in 2005, taken over by citizen organizations local to the part of Högsby municipality where the libraries were located. The specific issues that were addressed were:- What needs were satisfied by the local libraries in Högsby council and is it possible to satisfy these needs in other ways and then, how?- Does the absence of a local library affect democracy?Interviews were performed.

The intent with this paper is to investigate the medieval habitation in central Old Uppsala. This time-period has over the years been neglected. Therefore I wish to summarize and ana-lyze the medieval habitation to see what can be said about its continuity, and also to investi-gate why it is located in certain areas.Due to the amount of source material I have limited my investigation area to the central Old Uppsala. It is possible that this limitation will affect the result of the research but without the limitations the investigation area would have been too large to handle.The source material has been collected from excavation reports and the summarized. My theory is material culture and material agency.

The purpose of this thesis is to discuss the possibilities of, and interest in, a digital download service at the music departments of the libraries. I chose to conduct my study at the city library of Gothenburg. I studied the legal download services that exist today and I did a statistical survey among the users of the music department, followed up by interviews to see how they took to the idea. From the inquiry I learned that a majority of the users was negative to having a digital service replacing the physical department, although a majority was positive to try a digital service. I also used the inquiry to compare the reasons for downloading music to the reasons for borrowing records from the library, but there was no significant difference.

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

The purpose of this report is to analyze the advantages of using programme software to monitor masshauling instead of using the conventional method. A comparsion between different programs will also be conducted in an attempt to determine the most affordable. This report is written for NCC Construction AB to help them choose a software most fitting for future projects.The report is based upon literature such as information taken from the developers website, existing reports with similar context, interviews with sellers of the software and interviews with people working in the building sector.The result of this report shows that there are several advantages with investing in a software that helps the management of a project and that it is something that should be taken under consideration instead of the existing method. Topcon is a clear favorite following the inquiries comparisons as done, when they deliver a complete system and not only a supplement to the current approach. Scanlaser are just in the beginning of its development, and is so far only out with an early version of the software, while Topcon has been brought further in development and therefore has more features in the program.

The following essay investigates emission rights accounting. Presently there are several methods through which emission rights can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other accounting methods to value their rights. This essay investigates whether there is a relationship between the company?s choice of accounting method, the key ratio number of owned emission rights/total assets, the accounting firm used and the yearly result as a sign of earnings management.Through a quantitative study based on questioners and numbers from the annual reports three hypothesis are tested.

Ossification of the collateral cartilages of the distal phalanx has been studied primarily in cold blooded horses. The clinical relevance of this condition is unknown. Despite this fact, since 1939, all Swedish Ardenner stallions have had to be classified as being free from this ossification to be approved for breeding. Initially, palpation was used as a diagnostic method, but since 1982 radiology has been the only method used. The aim of this study was to assess the outcome of 68 years of breeding program. Dorsopalmar radiographs were taken of the front feet of 58 Ardenners (30 mares, 8 geldings and 20 stallions) and the ossification of the collateral cartilages was evaluated and graded according to three different scales; - Ruohoniemi (grade 0-5), - Swedish University of Agricultural Science (grade 0-3), - and a new scale (grade 0-3), developed for this study.

This study investigates whether the permanent measurement bias (PMB) has changed over time for Swedish companies listed on the Stockholm Stock exchange at least one year during 1996-2000 or 2005-2010. By using the Residual Income Valuation-model the markets' implicit value on PMB is generated through reversed engineering, as values for all variables except PMB are entered such as the market perceived them at the specific valuation date each year. This implicit value is classified into industries and then sorted by their median. Statistical tests are performed to see if there is a difference between the industry median and the accounting-based values on PMB. The difference from period one to period two is also statistically tested for.The study finds that the implicit values on PMB have changed somewhat between the periods; however the fluctuations are not statistically significant.

Detta kandidatarbete undersöker problemet med konvergeringen av narrativ och interaktion och varför en konvergering mellan dessa hämmar deltagarens inlevelse i ett spel. Utifrån spelet Traverser redovisas i detta kandidatarbete processen och resultatet av hur ett interaktivt narrativ kan väcka inlevelse hos deltagaren genom att låta berättandet ske subtilt och icke-linjärt, där spelaren uppmanas till att vilja utforska narrativet på egen hand i form av en miljö i Traverser. This bachelor?s thesis discusses the problem of converging narrative and interaction and why the convergence between the two tends to arrest the participants immersion within a game. Through an interactive narrative by letting the narration take place subtly and nonlinearly, this bachelor?s thesis reports the process and result of how an interactive narrative could provoke immersion within the game Traverser, where the actor is urged to explore the narrative independently in the shape of an environment..

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

For a long time economic tax equalization system in Sweden has been creating dispute between Swedish communities. Despite the main purpose of the system - to reduce disparities and create equal economic opportunities for all communities ? some regions were not satisfied.The main purpose of this study is to determine what extant has equalization tax on investment spending of Danderyd municipality during 2000-2010 year period. The study is based on annual reports and personal interviews. The theoretical frame of the investigation is founded on Fjertorp's classification of investments and public choice theory.The investigation shows that there were no significant changes neither in investment spending or equalization tax during 2000-2010 period, even after the last changes of economic tax equalizations system in 2005.

The purpose with this paper is to examine if tertiary education and democracy have an impact on economic growth. In order to decide how democratic the examined countries are the democracy index constructed by The Economist is used. Besides the two central theories the purpose is also to explain why these variables could affect growth and to examine direct and indirect effects. Indirect effects mean that one variable affects another variable which thereafter has an impact on economic growth.34 OECD countries are compared in order to investigate whether education and democracy are strongly correlated with BNP per capita. Therefore a statistical design is used as method.The empirical results suggest that there is significant correlation between democracy and economic growth.