Does goodwill affect the cost of capital? Goodwill is an asset which is characterized by much uncertainty regarding both what it is and how much it is really worth. Based on economic theory about information risk and principal-agent problems as well as theory regarding the cost of capital we test for the hypothesis that debt and equity investors perceive goodwill as something risky and hence demand compensation for taking on this extra risk. The proxies used for the cost of capital are cost of debt, beta and the EP-ratio. On a general level we find that increasing the level of goodwill seems to result in higher cost of capital as represented by the three proxies.

This essay has its background in the work I?ve been conducting organizing and cataloging two personal archives concerning the life and work of two vicars, Johan Axel Björkman and P.A. Björkman. The time span of the papers stretches from 1823 to 1982.The main problems I?ve been confronted with during this work have to do with respecting provenance and original order.

This thesis has been carried out at the Department of Urban and Rural Development at SLU Ultuna during the spring semester 2009. The topic of the paper is how energy consumption can be influenced through design and if the conditions for good design decreases when solutions based on energy efficiency are used. The report is divided into one literature study and one part where energy efficient solutions are used in a design. The thesis work has its origin in a project called "Energihus i Uppsala." The planned building will be a center for energy research in Uppsala. The project aims to demonstrate to the public what is currently happening in research related to energy.

I denna uppsats presenteras och diskuteras Virginia Woolfs förstavågs- feminism genom en analys av The Voyage Out, Mrs Dalloway och A Room of One's Own. Analysen sker genom en närläsning av texterna, men även tidigare gjorda analyser används. Woolfs texter sätts här i relation till det tidiga 1900-talets patriarkala engelska samhälle, suffragettrörelsen men även Woolfs litterära- och yrkesmässiga liv är av betydelse. Resultatet blir en kvalitativ läsning där fokus ligger på tidig feminism och Woolfs kamp för kvinnans rätt till ett självständigt liv..

In this paper I will attempt to recreate a prehistoric landscape surrounding the rock carving site of Släbro at Nyköping in Södermanlands län by using GIS. The main focus area is the river valley at Släbro and the six panels with rock carvings that have been dated to the Bronze Age. I?ll attempt to shed light on a long lost landscape. The shore line displacement have been extensive in this area a reconstruction will visualize the relationship between the panels, and their relationship to the surrounding landscape.

This essay deals with the relationship between subcultures and literature. It includes an analysis of what adolescents read if they get to choose fiction by themselves. The method used in this essay is a hermeneutic method. Five novels are used in the search for subcultures and qualities and ideals within them. The essay reveals five specific subcultures, and significant features of those are presented in the analysis.

The purpose of this essay is to investigate what it means to be a punk in Linköping, Sweden today. This is done by interviewing four informants on a number of topics. The topics being discussed are appearance and values. The topics ?values? contains a number of sub-topics, but the emphasis is put on D.I.Y-ideals and equality.D.I.Y-ideals (Do It Yourself-ideals) are important.

The purpose of this examination work was to make a general description about drying and storage of grain, and a case study with a comparison between brought and home-made feed. The case study was made on the farm Solhem in Hörby, a farm that produces 3870 pigs for slaughter a year. In this project three alternatives have been compared, 1st alternative: own produced grain approx. 400 ton + wet grain 415 ton purchased during fall, 2nd alternative: own produced grain approx. 400 ton + dry grain 415 ton purchased during winter, 3rd alternative: bought feed 815 ton purchased continuously during the year. Considering the price information provided to me the 1st alternative gave the cheapest feed..

This thesis, entitled The Headmaster and the Music, is based on interviews with four headmasters, who are all working in the Swedish compulsory school. The purpose is to investigate how they view music, both in general and as a school subject. Since the research on this topic is scarce, the study can be described as explorative.The result shows that the headmasters? personal experiences have an impact on the way they view music. Four different focus points on music in school have emerged from the material, and these represent the four very different views that each headmaster holds.

While studying at the landscape architect program in Uppsala I found stress to play a major roll in the education. To help myself and others to handle the negative stress within the profession and the education I choose to write my thesis about landscape architects' work cultures. Swedish Association of Architects is in second place in the SACO study on long-term sickness for fatigue syndrome, stress and depression. The issue needed to be addressed. My purpose with the thesis has been to study the work cultures in the landscape profession and training and to study and find ways to manage negative stress in the profession and in education.

The internet has fundamentally changed the way people communicate. With all the information that we are sharing over the internet, and the ways which companies want to use our information, the importance of keeping our private information secure has increased. This thesis aims to discover what attitudes internet users have against privacy on the internet, and what ? if anything ? they are doing to protect their personal privacy.We distributed an online survey to internet users in the Stockholm area, and conducted three interviews with persons in our target population. The results of these studies show that people in general are very aware of privacy concerns on the internet, but that their attitudes toward how important personal privacy on the internet is, differ somewhat..

Small hydropower plants have been an important source for electricity for many years. During the 70?s the general thought was that nuclear was the future. Around 2000 small waterpower plants were shut down. It wasn?t profitable to invest in.

The aim with this essay is to find out what the expected changes in the subject physics will lead to for teachers and their pupils in ?gymnasiet?. The new fields we have chosen to focus on are electronic structure of condensed matter, nanotechnology and material physics. By studying earlier used curricula and textbooks, we illustrate what teachers may have come into contact with in their teaching careers. The main focus lies on what teachers claim to know about the fields mentioned above and if there is a need for further education.

This thesis studies three kinds of debate formats. Those are DN Debatt, SVT Debatt and Ring P1. The focus lies in the interrelations between these forums and how they interact with theri audience. Since debate is an essential tool for political and democratic practice, it is vital to study the movements and the realtions between these media formats. Some of the questions in this study are: What happens with a debate topic when it moves between the formats? In which way are the formats democratic and what does their communicative forms mean for political practice and citizen participation? The study shoes how the interpretation of a specific term can expand during a debate.

SAMMANFATTNINGUppsatsens titel: Framtidens alternativ till bomullSeminariedatum: 30 maj 2011Kurs: Projektbaserat textilt utvecklingsarbeteFörfattare: Li Lindsjö, Lisa Nilsson, Sara SaandHandledare: Olle HolmuddSyfte: Syftet med arbetet är att upplysa och undersöka vilka textila material som kan vara ett komplement tillbomullsfibern där faktorer som miljö, egenskaperoch pris beaktas.Metod: I steg ett byggdes en teoretisk förståelse med hjälp av faktalitteratur, hemsidor och tidningsartiklar. I steg två kompletteras den teoretiska analysen medempirisk fakta. Empirin inhämtas genom intervjueroch kundundersökningar.Teoretiskt ramverk: Kartläggning och sammanställning av bomull och andra textila materials miljöpåverkan, funktionella egenskaper och pris. Med utgångspunkt i detta kan alternativa användningsområden och materialanalyseras. Analyserade material är ekologiskbomull, bambu, hampa, lyocell och modal.