Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

In Political Science a main theory is that a minimal winning coalition (MWC) will participate in the government. The parties included have to share the power of government. Therefore the winning coalition to be expected is the one including the fewest parties possible.My paper will atempt to examine if this is the main pattern in Swedish municipalities. My experience indicates that the ?Alliance for Sweden? including the four right-wing parties, that for the first time were connected through formal agreements in the elections 2006, formed a partly new and more obvious coalition pattern.

Magdalena Rudenschöld (born 1766, died 1823) was a woman in Swedish history, who lived a turbulent life. As a young woman she was employed at the Swedish court and got to know the king of that time, Gustaf III, and she became the mistress of one of his closest deputies, Gustaf Mauritz Armfelt. After the killing of Gustaf III, a temporary government was formed. This was a regency that was put there on behalf of Prince Gustaf Adolf, since he was not yet of age to run the country. The commission to conduct this temporary government was given to Duke Carl, who was the dead king?s brother.King Gustavus III?s former employees and Officers were after the king?s death, opposed by the temporary government, and they were moved to other assignations.

Purpose: To examine how video-game releases affect the share price, and if video-game reviews have any impact on the share price of gaming corporations. Method: A quantitative deductive research approach is applied with event study methodology used as basis. The investigated companies were the five largest gaming companies listed on the U.S. NASDAQ exchange. A total of 29 video-game launches and 85 reviews where examined.  Theory: The study is based on The Efficient Market Hypothesis, Agent Theory, Public Relations Theory, Nextopia and previous research.Results: The result contains 114 observations in five companies.

I started this project with the understandning that European hisory has become more important in government documents as a part in a larger European discourse, and that this fact is likely to be reflected in the chools textbooks. Therefore this essay deals with the task of comparing history textbooks over time trying to find changes. Firstly to find out how much space European history is afforded in the textbooks, and secondly how Europe is described and used in the textbooks. In my first task I will use a content analysis and in my second a conceptual analysis. My material consists of eight books and I have three pieces of older educational materials from the years 1949, 1954 and 1962.

This essay is based on a mission from Anna Schibli, Director of Tourism at Solliden Palace. The thesis aims to investigate the image that Solliden Palace has, and the picture that local and regional tourist offices have of the Sollidens Castle brand and what position Solliden include in these markets. A total of six in-depth interviews with tourist offices, at local and regional level, has been carried out and an initial in-depth interview with Anna Schibli of Solliden Palace. The responses of the respondents have since been interpreted and processed based on an inductive approach, in order to interpret the image that Solliden Palace has. Scientific papers have been studied and analyzed in order to generate an explanation and understanding of the research area.

As a forest owner you always have to consider hazards and uncertainty when planning your forestry actions. The aim with this report is to test my hypothesis that there is an overall difference between men and women when it comes to perception, estimation and management of hazards/risks in forestry. I will look into if there are differences in how men and women estimate risks in production forestry from an economical point of view. The aim is also to look into if there are differences between male and female private forest owners, in how they perceive and manage hazards in connection with a possible climate change. To fulfil this aim, an inquiry survey was undertaken in three different areas of Sweden, two areas in the south and one in the north. But in this report I have evaluated the three areas as a whole.

Every year the Swedish gambling monopoly serves as a significant source of income for the government. This income is later distributed by the government on various areas for the common good. The question is wheather the state is allowed to preserve this lucrativemarket for itself by any means necessary. Also is it enough to claim that the monopoly exists to protect the citizens, and thus escaping the conditions of EC-law, and its struggle to harmonize trade between the member states? This thesis describes the Swedish gambling monopoly and its relationship with EC-law.

This thesis addresses the driving forces behind the Swedish state?s procurement of Helicopters 14 and 16 and the decommissioning of Helicopter 4. These actions have significantly affected the Swedish Armed Forces, especially the Helicopter Wing, in carrying out their operational tasks. On numerous occasions the Helicopter Wing has been unable to perform its tasks. For instance, the Nordic Battle Group 08 had no helicopters to exercise with and, until recently, Sweden had completely lacked the ability to hunt submarines with helicopters for almost ten years.This thesis also aims to compare the decisions in 1999-2000 regarding Helicopter 14 with the decisions in 2010-2011 regarding the acquisition of Helicopter 16, to find if there is a general trend and how much the Armed Forces were able to influence decisions.

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).

In his recent article Professor of International Affairs Charles Kupchan claims that Party Politics has become increasingly important for American Foreign Policy since the end of the Cold War. This assertion makes it valuable to assess how the substance of the Foreign Policy differs between the two American parties in various cases and if this difference is characterized by consistency or by change. In this thesis I examine these Party positions in relation to the European Security Policy.In order to examine this I compare the positions of the Democratic and Republican Parties? policy concerning both the European Defence Community (EDC) and the European Security and Defence Policy (ESDP). The purpose of this thesis is to examine the hypothesis that the Democratic Party to a higher extent than the Republican Party is more concerned to maintain good relations to Europe respectively EU.The results show that there are small indications that my hypothesis concerning the two parties is valid.

The government appointed in 2004 a special investigator with the objective to investigate the possibility of introducing a new law concerning implementation of obligatory cash registers with certain certification. This resulted in SOU 2005:35 ?Krav på kassaregister - Effektivare utredning av skattebrott? (Proposition 2006/07: 105). Following advice received from the respondents, the government has drafted a bill submitted to parliament in March 2007. Government bill 2006/07: 105 proposals for new law on cash registers, and submitted to parliament 2007th Act (2007:592) on the cash register was adopted by parliament in March that year and came into force on 1 January 2010.

This analysis recommends not to use Windows Server 2008 without properevaluation in any system containing classified information. The reasons are too lowassurance and too weak authentication. If Windows Server 2008 is to be used itshould be supplemented with a stronger authentication mechanism. The installationshould preferably be of Server Core type and the server should be maximallyhardened..

Political exit from governments is an unusual phenomenon within Swedish politics. The purpose of this essay is, from an ethical perspective, to particularize, understand and analyze the actions of the Swedish minister of defence, Mikael Odenberg, in his decision to exit the government in September 2007. We will put light on the ethical conflict Odenberg apprehended, the courses of actions and finally his ability to solve the ethical dilemma. The conclusion is that the case of Odenberg involves several dimensions of the conflict, associated with a succession of different loyalties. Odenberg were in two minds whether to act up to his own conviction or be in sympathy with the government.