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.

The aim of this bachelor thesis is to find out the possibilities for librarians and book bloggers to collaborate. We find this relevant because of blogs being a new medium that could be useful for librarians to embrace. Book blogs are often networks of blogs connected to each other through their common interest in literature and we have examined how this could be of use for librarians.The method we have used is semi-structured interviews, which gave us the possibility to adjust our questions based on the informants? answers, when necessary. Our informants have been both librarians and book bloggers; we have met some of them and interviewed the others by e-mail.

The purpose of this study is to describe melanotic tumours and the pathogenesis of these tumours. The focus of this study is on differences between benign and malignant tumours as well as the prognosis one may expect when diagnosing this disease. The mechanisms responsible for the occurrences of the tumours are not yet fully understood. It is believed that factors such as chronic trauma, infections, medications and hormones affect the cell mechanisms in some way. Determinants of the malignancy of the tumour are not completely known.

Problem: The question is if investors falls into psychological decision traps when they are about to make an investments decision. Research in other areas suggests that this may be case. The reason is that they are not aware of that psychological decision traps exist. If so, it can lead to pernicious consequences for the return on the portfolios they manage. Purpose: To investigate if investors fall into four different psychological decisions traps: anchoring, confirming evidence, overconfidence and regression towards mean, at investments in IPOs Method: We have collected data through a form of experiment.

This bachelor thesis is about communication problems and treatment during the reference interview. The purpose was to investigate the reasons of why users? information needs are not always understood by the librarian and what to do about it. I have also investigated what kind of skills that can be useful for librarians to have and how a librarian can act in a way that makes the user feel welcome during the reference interview. The method I used was a literature study and an own study through interviews of library users.

This research outlines studies about the relationship between social integration process of Japanese immigrants in Sweden and how social media assists in this process. The purpose of this research includes: To find out the reasons of migration to Sweden for six Japanese immigrants, any difficulties that they faced at the beginning of their immigration process and/or any positive qualities that they found in living in Sweden, whether they have accessed social media since they have moved in, if they do so, how the social media has been used and also, whether the social media has had a role to play in contributing to help their social integration process. In addition, it has been considered whether the participants have plans to return to Japan. In Sweden, there is relatively small Japanese migrant population. This social science research paper is the first in Sweden which explores the immigration process of Japanese migrants into Sweden.

The main purpose of this study was to examine how social work can be performed online, by a case study of Korrespondensgymnasiet that pursues distance education. The intention was to determine the possibilities and limits with the online communication between the school counsellor and the pupils. The study was based on qualitative semi-structured interviews with one school counsellor and five pupils and document analysis of three descriptions of the school counsellor?s profession. The theory that has been used in this study is the communication theory: Shannon and Weaver?s Model of Communication and non-verbal communication.

PurposeThe purpose of this paper is to assess whether the overreaction found in ?Does the Stock Market Overreact?? by DeBondt and Thaler still persists today, and by equivalence test if a trading strategy based upon these assumptions would generate abnormal returns. MethodThe research has been carried out by studies of the stocks that for a prior period of one year has over or underperformed their benchmark. The stocks used in my study are all part of S&P500 index, and the period of study runs from three to five overlapping years over the last twenty years. ResultsMy tests indicate that the type of overreaction proposed by DeBondt & Thaler still is present, at least considering the stocks that during the formation period were winners..

The thesis is a case study that deals with public space based on how people use them. Public spaces are an important part of our city life and everyday life. Quality public spaces and places are due to its design and use, which are the primary aspects of this study. Hässleholm has been the location for the case study inventory items. Five different methods have been the basis for the study, and through them it has been possible to study what makes a room usable and unusable and what criteria is necessary for people to want to stay in the public rooms.

The aim of this paper is to look into the occurrence of home schooling by choice in Sweden. It examines the subject of home education in order to provide an informative overview. It also looks into the legal aspects of the matter to see whether freedom of choice is an issue here when it comes to choosing a certain type of teaching for children of compulsory school age. A further purpose is to provide a comparison of home education in Sweden and in other countries such as the United States, England and Norway.In order to do this we have carried out a secondary analysis of previous research and have also interviewed teachers as well as people with experience of home educating their own children. To accomplish this, we had to look to England for literature and home educating families as home education is a much more common practise in England.The result of this paper strongly indicates that home schooling is not only a legally viable option to traditional schooling, both in Sweden and the other countries concerned, but that it is also a trend that is expected to increase.

The purpose of this study is to describe melanotic tumours and the pathogenesis of these tumours. The focus of this study is on differences between benign and malignant tumours as well as the prognosis one may expect when diagnosing this disease. The mechanisms responsible for the occurrences of the tumours are not yet fully understood. It is believed that factors such as chronic trauma, infections, medications and hormones affect the cell mechanisms in some way. Determinants of the malignancy of the tumour are not completely known.

This paper deals with how people use public libraries. An attempt is made to distinguishbetween different user groups on the basis of how they use the library. The roles of thelibrary in relation to its users are also discussed.The paper is based on a user study with the cooperation of 195 users. The user studywas carried out at the Public Library of Alingsås 1994. As material for comparisonsimilar studies from Sweden, but even from Denmark, have been used.

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

This report deals with the attitudes within municipalities of open source software and open standards and if open source software may be an option to gain open standards. The aim has been to find out if open source software and open standards would be able to solve the lock-in problems that municipalities have against proprietary software. The study is conducted as an exploratory, inductive and qualitative study with depth interviews of subjectively selected informants as data collection method. A literature review has also been implemented by the relevant books and articles. Some economic determinants of municipalities to make use of open source software have not been considered in this study.

Title: Predictions and explanation models for bankruptcy in stock-companies ? A study of three failed Swedish companies Author: Tim Svanberg Supervisor: Emil Numminen Department: School of Management, Blekinge Institute of technology Course: Bachelor?s thesis in business administration, 10 credits Purpose: The purpose of the thesis is to find explanation for bankruptcy with the help of prediction models. The purpose is also to add explanation by using Behavioral analysis Method: Quantitative research of bankruptcies using financial prediction models and qualitative study of psychological pitfalls. The study is deductive. Results: I found that it is possible to explain the bankruptcies using the prediction models. The behavioural perspective adds further explanation.