PurposeThe purpose of this study is to examine the companies on Nasdaq OMXS Large and Mid Cap to see if there are interesting patterns regarding their WACC assumptions, used when performing impairment tests on goodwill, during 2007-2009. If so, can we explain these patterns? MethodWe have gathered information about the WACC assumptions presented in the annual reports of the 133 companies that were listed on OMXS Large and Mid Cap during the spring of 2011. To complement this quantitative information we have also conducted an interview with Peter Malmqvist and contacted eight of the companies that were in the study.ConclusionWe can conclude that not all companies present their WACC assumptions in the annual report, even though IAS 36 states that this should be done. Of the 45 companies that were included in our study, eight had lowered their WACC during 2008 and increased it in 2009.

A growing need to strengthen ones position on the market, even as a city in competition with other cities, has resulted in an increasing number of municipalities developing brand platforms. When the city of Umeå developed their platform, they identified decision makers and investors as one of four important target groups.The aim of this study is to explore the portrayed image of the city of Umeå in two Swedish trade journals which addresses the specific target group decition makers and investors in both public and private sector. The aim is also to compare the image of Umeå in the two papers, to the ambition of the municipality, expressed in the brand platform.In order to make the observations as firmly established as possible, the method of the study is a combination of a quantitative content analysis and a qualitative text analysis. The study draws on the theories of Eli Avraham and Philip Kotler, concerning how to improve city images and how to market a specific city among others. The study shows that the city of Umeå in large extent is portrayed in accordance to the ambition which the municipality expressed in the brand platform.Umeå is displayed as an expanding city.

During and after World War II Sweden was spying in the occupied Baltic countries which had been occupied, from 1943 by Nazi Germany and from 1944 by the Soviet Union. It began in 1943, with the Germans still occupying the Baltic countries, when Sweden and its intelligence service ?C-byrån? recruited volunteers among the Baltic refugees in Sweden and sent them back to the countries they had fled from. Many of the Baltic refugees to Sweden were men aged 25-45 so the Swedish intelligence service had a good recruiting source. This started the first period of intelligence operations in the three Baltic countries.

In 1930 a new library reform came into force, which in reality was the beginning of the modern Swedish library. The purpose of this reform was to take measures to promote efficiency, for example to increase library co-operation. The Government grants were at the same time raised considerably. However, as early as in 1930, but especially the following year, the depression hit Sweden. The Government reduced the grants until the first half of 1936.

The purpose of this paper is to investigate contents in the news in order to search for similarities between the two television news reports, Rapport and Nyheterna. The news features that I examined in my investigation were broadcast in April and May 2006.SVT and TV4 are two Television channels both belonging to the analogue television network in Sweden, which means that they reach out to almost the whole country. Hence I thought it was interesting to investigate their reports on similar news.The question:- Which are the similarities and differences between how the two programmes describe their reporting on similar news?When I put together the information from the two programmes in the schedule I based my analysis on the following questions: topic, place, length, type of reporting and per-sons/sources.The method for this investigation is a quantitative content analysis. However, some part of the collection of information and description/interpretation of the material is qualita-tive.Rapport and Nyheterna had an average of 15 similar news features per week, of which foreign news dominated.

The aim of this study was to get a deeper understanding of how employees at NCC Construction Sverige AB experience health promotion activities. The purpose was to identify and uncover the process of meaning constitution concerning health promotion within each subjective individual. To achieve this deeper understanding the participants were asked to answer a carefully formulated phenomenological question in a self-report. The received reports where analysed according to the method of Meaning Constitution Analysis. The result showed that both office workers and construction workers exclusively refer health promotion to bodily functions even though there where some differences in type of activity they focused.

The purpose with this study is to enlighten and discuss the information and communication which is spreading through social media, about the tourist operators and also to examine the operators view on social media. Social media can be described as a tool to use word of mouth on the Internet. To make this possible, five actors involved in tourism were picked on Gotland and interviewed for a content analysis. The results showed that the use of social media as an information channel before the consumer buys a trip, has increased. The study also shows that the selected actors have a lot of work to do, before they understand how to use the social media in their best interest for further developing their companies.

A growing need to strengthen ones position on the market, even as a city in competition with other cities, has resulted in an increasing number of municipalities developing brand platforms. When the city of Umeå developed their platform, they identified decision makers and investors as one of four important target groups.The aim of this study is to explore the portrayed image of the city of Umeå in two Swedish trade journals which addresses the specific target group decition makers and investors in both public and private sector. The aim is also to compare the image of Umeå in the two papers, to the ambition of the municipality, expressed in the brand platform.In order to make the observations as firmly established as possible, the method of the study is a combination of a quantitative content analysis and a qualitative text analysis. The study draws on the theories of Eli Avraham and Philip Kotler, concerning how to improve city images and how to market a specific city among others. The study shows that the city of Umeå in large extent is portrayed in accordance to the ambition which the municipality expressed in the brand platform.Umeå is displayed as an expanding city.

A growing need to strengthen ones position on the market, even as a city in competition with other cities, has resulted in an increasing number of municipalities developing brand platforms. When the city of Umeå developed their platform, they identified decision makers and investors as one of four important target groups.The aim of this study is to explore the portrayed image of the city of Umeå in two Swedish trade journals which addresses the specific target group decition makers and investors in both public and private sector. The aim is also to compare the image of Umeå in the two papers, to the ambition of the municipality, expressed in the brand platform.In order to make the observations as firmly established as possible, the method of the study is a combination of a quantitative content analysis and a qualitative text analysis. The study draws on the theories of Eli Avraham and Philip Kotler, concerning how to improve city images and how to market a specific city among others. The study shows that the city of Umeå in large extent is portrayed in accordance to the ambition which the municipality expressed in the brand platform.Umeå is displayed as an expanding city.

The following essay studies the change in the use of terminology pertaining to socioeconomic categorising in public political material, and how this relates to ideological changes in politics. The aim is to determine which expressions government commission reports have used after the Second World War to classify citizens in social and economic groups, and subsequently, to link the understanding of these terms to the development of Swedish welfare politics. Welfare politics in Sweden have experienced a transition in a liberal and economistic direction that is reflected in the commission reports? choices of words and phrases ? thus studying the altering terminology can increase understanding of the ideological change. My methodology is grounded in ideology critique where I examine how dominant ideology is reproduced in public political documents.

As consumers we want to know from whom we buy, what we buy and the impact the company has on our planet. In recent years there been an increasing number of scandals concerning child labour, dangerous chemicals and falsely labelled meat. A good way for companies to communicate their environmental efforts is to establish a sustainability report, where they describe their work and their impact on our environment. By concentrating on H&M?s sustainability report, as well as conducting a rhetorical analysis, we have been able to focus on the following research questions:  ? Why do companies establish CSR reports? ? How do companies gain legitimacy through their rhetorical choices? ? How do companies try to influence recipients? attitudes to the company? We begin by studying the context, which is of importance when using a rhetorical method and thereby attempt to understand in what situation the text is created.

Introduction and background: The 1990s crisis and the global financial crisis year 2008 shows the same indications that the property market was affected negative. The Swedish Property companies had a difficult time on the market when the crisis led to decreased property trade and financing problems for the Property companies. The Swedish property companies became less attractive on the market and contributed to a drop in prices on investment property.Purpose: The purpose of this essay is to examine if there is any relation between the Swedish Property companies impairments on their investment property and the global financial crisis year 2008.Method: The essay is based on a quantitative study where we examined Swedish Property companies? annual reports. We answered our questions and our purpose from the empirical data that we collected from the annual reports.Conclusions: The study resulted in that we found a correlation between the Swedish Property companies? impairments on their investment properties and the global financial crisis year 2008.

The concept of a Sharia compliant financial system has been a frequently discussed topic among scholars, bankers and media since the 1960th. It origins from the prohibition of interest, riba, which is stated in the Quran. Islamic banking is spread across the Muslim world and also exists in some western countries. This paper will try to create an image of what Islamic banking is in theory and in practice. This will be done by looking into the different methods of interest free banking, the Quran and the annual reports of four Islamic banks in different countries.

Plesiomonas shigelloides is a gram-negative, oxidase-positive rodshaped bacterium of the family Enterobacteriaceae. P. shigelloides is most frequently isolated in tropical and subtropical areas, but has also been isolated in colder areas for instance in Sweden. The primary natural habitat of the bacterium is fresh water and indirectly waterliving animals, but the bacterium can also be recovered from humans, mammals (of which cats are over-represented), birds, insects and poikilothermic animals. P.

Internet and information technology today has a rather obvious role in the activities of companies and organizations. All cash transactions within and between companies is digitized, communication within the company is done via e-mail, sales and marketing is done largely with marketing and ads on the Internet. This has resulted in economic benefits for companies and organizations, and facilitated the work for them. However, this has also led to new threats have emerged. Companies and organizations is well aware that there are numerous threats that comes with using the Internet and Information Technologies but exactly what those threats are for a mid-sized company in Sweden is not clarified anywhere.