Leverage buyout?s is an opportunity for companies, who can strengthen its market position by expanding its operations, and it add?s value to the company. At every LBO, copmanies make different values of the target company to finally come upp to a final bid. The final bid may in many cases be made of a surplus value, which is the differens between the value of the net-assets and the final bid. This we call goodwill and it has been a target in many discussions.

The purpose of this study is to improve the understanding of the dynamics behind Chinese-Western buyer-supplier relationships. The study takes on a partially inductive approach by commencing with exploratory in-depth interviews. The main body of the study consists of a cross-sectional survey. Data has been collected through an on-line questionnaire. The theoretical review consists of industrial relationships with specific accounts on the role of adaptation, trust and commitment; a stream of literature in cross-cultural relationships deriving from Hofstede?s culturalist legacy with specific reference to Chinese-Western relationships, including studies on relationship bonding, and the role of guanxi.

Common wisdom dictates that because payment of dividends decreases funds available for investment, a high payout ratio is to be associated with low earnings growth. This notion has been challenged in recent years by empirical research that has found a positive relationship between payout ratio and future earnings growth, both on the aggregated market level and the company level in different countries. This study investigated the aforementioned relationship on the Swedish market by statistically analyzing future earnings growth as a function of payout ratio on a large sample of publicly listed companies over the period 1980 to 2011. The results are in line with those found in previous research and indicate that companies with high dividend payout ratio tend to experience strong future earnings growth. The results are robust to the presence of mean reversion, the use of an alternative accounting measure of earnings, non-symmetrical earnings growth cycles and alternative practices for dealing with outliers..

Background: Goodwill has been a hot and debated topic for a longer period of time. Researchers have debated how goodwill should be accounted for and have not come to a solution. In 2005 IFRS standards came which meant that goodwill no longer will be amortized according to plan, but to be put through a yearly impairment test.Problem: A number of disclosure requirements in the financial reports have been made in an effort to avoid companies to account for goodwill differently. Apparently there still is a problem of how companies account for goodwill and there are several studies in the subject. But no one has studied how it is between two different industries, which make this study interesting to execute.Purpose/questions: This study have the purpose to investigate how the industries day to day wares and health care regards the disclosure requirements for goodwill by the impairment tests.

The effects of the deregulation of the electricity market 1996 in Sweden on short-term hydropower regulation are unknown. This report investigates patterns in subdaily regulation in the Ångerman River Basin during the period 1993-2011. Differences in subdaily flows and zero flow events between the periods 1993-1995 and 1996-2011 were studied by analyzing hourly data from 8 regulated and 8 unregulated locations with four subdaily flow variation indices. No correlations between the market deregulation and the regulation intensity in the Ångerman River basin were detected. The number of days natural ranges of variability were exceeded and the magnitude of subdaily variation were significantly higher at regulated locations.

Den 7 juni 2002 antogs EG-förordningen 1606/2002, vilken innebär en förpliktelse för noterade europeiska företag att fr o m räkenskapsåret 2005 upprätta sin koncernredovisning enligt International Accounting Standards (IAS). Förordningen ger även medlemsstaterna möjligheten att tillåta eller kräva en tillämpning av IAS även i juridisk person, d v s i årsredovisningen. Syftet med uppsatsen är att, med utgångspunkt i sambandet mellan redovisning och beskattning, analysera vilka konsekvenser förordningen kan komma att medföra för företagsbeskattningen i Sverige. För det första diskuteras hur beskattningen kan komma att påverkas om tillämpningen av förordningen begränsas till koncernnivå. För det andra diskuteras förordningens effekter i en situation där den även görs tillämplig i juridisk person, och därmed också direkt påverkar beskattningsunderlaget.

This bachelor's purpose is to examine different types of library work directed at theSwedish national Jewish and Romani minorities. The thesis will begin with accounting for thepolitics of Swedish national minorities and of today?s situation for Jews and Romanis in Sweden.We will, to accomplish this purpose, use a three-piece question formulation regarding therespective works of the libraries, as well as the possible benefits that cooperation betweendifferent libraries could bring. The questions are answered in the analysis of four qualitativeinterviews through a model based on Dorte Skot-Hansen's thoughts on the library's different rolesin different understandings of society. The analysis will lead us to a final discussion, in which wewill present our results: that distinct guidelines regarding the national minorities for the publiclibraries are a necessity for Sweden?s fulfilling of the responsibility towards these groups; thatthere is a need for a coordination of the propositions and conventions regarding the nationalminorities in the shape of a substantial legislation; and that this field in the future needs to bethoroughly observed and examined in order to evaluate how the Swedish public libraries meet the needs of the national minorities..

Syfte: Uppsatsens huvudsyfte är att kartlägga nyttan med branschkontoplaner. Detta görs genom att påvisa eventuella fördelar respektive nackdelar. Vidare vill vi kartlägga hur branschkontoplaner uppfattas av de parter som använder den samt att förstå vad som görs för att motivera användandet av branschkontoplaner och om dessa medför ökade jämförelsemöjligheter.Metod: Studien är av kvalitativ karaktär och kommer beskriva problemet utifrån skaparnas perspektiv. Undersökningen präglas av tvärsnittsdesign och kommer ske med semistandardiserade intervjuer av semistrukturerad karaktär. Frågorna som ställs återfinns i våra intervjuguider och respondenterna har valts ut med tanke på deras anknytning till BAS, BAS lantbruk eller FastBAS.

The purpose of the essay is to by means of a quantitative method investigate what the portrayal of GLBT-people looks like in a selection of Swedish and New Zealand newspapers. The essay focuses on aspects such as the gender ratio between GLBT-people who are mentioned and also those who are allowed to speak out in the newspapers. Also in what proportions the newspapers portrays the different fractions of the GLBT-term, what subjects are covered and what types of sources are used are areas of interest.The analysis is conducted through a quantitative research method where two Swedish newspapers (Aftonbladet and Dagens Nyheter) and two New Zealand newspapers (The Dominion Post and The New Zealand Herald) were selected. Three periods of 15 days were selected for each newspaper and electronic databases were used in order to try and collect all articles with relevance for this study.The theoretical background consists of Tiina Rosenberg?s theories about media?s role in the individuals? identity shaping, Nina Björk?s feminist theories connected to gender and power, and the patriarchal structure of society, and also Anders Sahlstrand?s accounts of journalism?s use of sources and their effect on the audience?s perception of the news presented.The main results from the analysis points towards preponderance in the occurrence of male homosexuality and male homosexuals.

Purpose: Our purpose is to achieve a higher understanding of which factors University of Uppsala is using to attract and keep their existing workers.Theory: We have worked with Barrow & Mosley's the employer brand mix, this modelexplains 12 important factors that exists within the employer branding process. External reputation, internal communication, the board, values and corporate social responsibility, internalmeasuring systems, service support, work environment, rewards and acknowledgements, learningand development, performance estimation, team management and recruitment and introduction.Method: To achieve an understanding of our subject we have chosen to work with a qualitativemethod. This type of method is more considerate of the interviewed person?s way of seeingthings and also accounts for how the person answers. To answer our problem statement we haveconducted a case study on University of Uppsala where we used semi structured interviewsbecause we wanted to limit the risk of leading questions.Empirical findings: University of Uppsala were used as material for our empirical discussionContext: The main reasons that workers is attracted to and are staying at the university dependson the external status they achieve when working there, this combined with that the workers getsto be a part of the university's brand.

Title: [Frontline bureaucrats discretion in the transition to Establishment Reform]This essay aims to study discretion among frontline bureaucrats as an important factor in the integration of immigrants. In contrast to other studies of discretion this essays has its focus on a new establishment reform that has been recently legislated. The theoretical frame is based on the concept of frontline bureaucracy developed by M. Lipsky (2010). In the analysis of the discretion in this specific area I have been inspired by I.

Background:Companies of today commonly search to gain competitive advantages throughout different forms of co-operation, one of which is referred to as Supply Chain Management. Although little research has been assigned to the topic of how to manage and control this type of relation, lately a growing number of academics has been arguing that ABC is an appropriate mean of controlling this type of relationships.Purpose:The purpose of this thesis is to investigate to what degree the ongoing debate on the use of ABC as a mean of control within SCM correspond to the present theories related to ABC and SCM respectively.Research method:The thesis takes it?s starting point within the literature, meaning that the empirical information consists of published articles in the ongoing debate. This information is put in relation to the original theories concerning both topics.Conclusions:The results shown in the thesis in some content agrees with the ongoing debate referring to the positive aspects that could result from using ABC as a mean of control within SCM. However the main result of the study is the discovery of a lack of discussion concerning the problems that implementing ABC within SCM might implicate, a fact that we believe contributes to the mainly positive view on using ABC within Supply Chain Management..

Given a considerable increase in knowledge-based companies, the interest for measuring and valuing intangible assets, particularly human capital, has increased accordingly. Human capital has climbed the management research agenda as human assets make substantial contribution to the value creation in knowledge-based companies. Neither internal nor external financial statements reflect the value of an organization?s human assets. Against this backdrop, we find it interesting to explore how counting and controlling for human capital is devised.

Given a considerable increase in knowledge-based companies, the interest for measuring and valuing intangible assets, particularly human capital, has increased accordingly. Human capital has climbed the management research agenda as human assets make substantial contribution to the value creation in knowledge-based companies. Neither internal nor external financial statements reflect the value of an organization?s human assets. Against this backdrop, we find it interesting to explore how counting and controlling for human capital is devised.

Romanies have long lived outside the fabric of society and have long been exposed to discrimination in Sweden as well as the rest of Europe. The purpose of this study is to elucidate the experiences of young Finnish romanies in their everyday lives as well as their perceptions of living as a minority group in Stockholm today. Previous scientific researchers have often concentrated their studies on the romanies as a group, so we, the authors have chosen to concentrate our research on the individual?s own experiences. We, the authors have chosen to use a qualitative approach, to give us the opportunity through using open ended interview techniques to comprehend and interpret the individuals own accounts.