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.

Stratego is a boardgame not very different from chess, that contains hidden information. Because of this, existing programs play at beginner level. The purpose of this thesis is to adjust a minimax algorithm so that it passes the demands of Stratego, and then build a Stratego agent around it. Tests with existing minimax algorithms leads to the development p-e-minimax. This algorithm uses two different values in its nodes to simulate the different information available to the agent and its opponent.

The game industry is growing by every year but for some reason the research surrounding it hasn't caught up with its rapid expansion. This study aims at expanding the knowledge surrounding one of those areas, player motivations. An empirical model has been used to identify which interaction has the highest impact on player motivation in story-driven roleplaying-games. By conducting semi-structured interviews with eight different game developers using the GameFlow model to explore the use of interactions to sustain the motivation of the player a new criteria has been identified. This additional criteria was: Alive, and it was shown to have a high impact on motivation in story-driven roleplaying-games.

This essay aims to examine how the synthetic non-human subjects, EDI and Legion, are constituted in terms of their bodies, gender, desire and emotion, in the gaming series Mass Effect. In a close-gaming method I also want to explore in which way the gamer can effect or even change the expressions of the body, gen­der, desire, and emotion made by the synthetic non-human subjects. In order to do this I use Judith Butlers and Sara Ahmeds queer theory, and Donna Haraways cyborg feminism. I concluded that EDI em­braces her embodiments and is given a highly sexualized female body, being more of a woman than a machine. While Legion is rather embracing disembodiment and is given a non sexualized, androgynous male body, be­ing more of a machine than a man.

Today we have more game species than ever before in our landscape, both regarding number of species and number of individuals. The increasing number of wild species is an increase in game recourse for the countryside. The increase of game species, however, has negative effects on forests and agriculture land. The negative effects for forestry are damages on economic important trees, due to losses in production and quality. However there are ways to decrease the damage on valuable and important trees.

This report investigates digital games with focus on differences and similarities between children?s point of view when it comes to games focusing on learning compared to those focusing on entertainment. The approached group was children, 7 years old. The study contains investigations and analysis of how these children used games in both school and home environment. The most used theory ?8 theories of fun? by Marc LeBlanc (2004) raises the most important parts making a game fun.

The aim of this paper is to examine how mid-level executive officers within Swedish Police respond to subordinates autonomous behaviour, mainly according to Lipsky´s theory on street-level bureaucracy. Questions focused on are:1. Which personnel related obstacles, are preventing the executive officers?2. How do executive officers counter obstacles?3.

Abstrakt För att utveckla och förändra spelmediet behandlar detta arbete impressionism och digitala spel. Båda ämnena diskuteras och belyses från olika vinklar för att undersöka hur de två ämnena kan sammanföras i en spelproduktion. Spelproduktionen har testats av spelstudenter för att få deras åsikter om hur spelet fungerar och deras syn på kopplingen mellan impressionism och digitala spel. Arbetet avslutas med en diskussion och slutsats där alla fakta som tagits in under kandidat-arbetet analyserats. I diskussionen lyfts följande ämnen fram: impressionism, konst, hur spelmediet ser ut idag, tv- och dataspelsgestaltning, interaktion och hur dessa två ämnen, impressionism och digitala spel kan föras samman.

In 2011, I and fellow student at Gotland University created a multimedia game. To fit the time constraints a ?vertical slice? was created. This means a small sample of the game is taken which allows the user to understand how the game works, and at the same time, get a visual demonstration of how the game is designed. The goal of the project was to create a narrative for stadium games in which the backstory is told as players interact with their surroundings.

I have in my thesis produced a start of a multiplayer, voxel, strategy sandbox game withadvanced AI. The world is made out of voxels in the form of blocks that both the players andother units can affect and change. In a world where every block follows the laws of physicsfor both fluids and physics. The game is designed for several players that fights for controllover land and resources..

Den här uppsatsen handlar om hur pussel och skr äck kan kombineras i ett och samma digitala spel. Hur man som utvecklare kan f å en j ämn balans mellan skr äcken och pusslen som presenteras f ör spelaren i spelet. Den typ av skr äck som den h ar uppsatsen har fokus på är genren 'Survival-Horror' och anv änder sig av den typ av skr äck som i digital spel kategoriserats som 'Survival-Horror'-spel. Den här uppsatsen visar en analys av 'Survival-Horror', samlar information om pussel och skr äck f or att utforma en hypotes hur dessa kan kombineras. F ör att kontrollera om hypotesen st ämmer utf ördes en intervju innan pussel- och skr äckmomenten implementerades i ett digitalt spel. Efter implementationerna genomf ördes det speltester i tv å omg ångar f ör att analysera resultatet mellan de tv å omg ångarna..

The aim of this paper is to explain how the European Union?s common strategy for theCommon Foreign- and Security Policy (CFSP) will change with the implementation of the Treaty of Lisbon. A comparative case study and qualitative method is used. On the basis of Smith?s theory of institutionalization we will analyze two member states: France and Denmark.

This rapport aims to examine the difficulties in presenting a complex game in a way that will invite new players by making the game more accessible. We discuss and present our process on how to create an application named ?Digi?-war that is easy and fast to, both, learn and use. Our solution to this issue includes RFID-tags and readers together with four buttons, as input devices. This simple input device, placed in a gun-type control unit, aims to provide an intuitive interaction..

This study aims to find coping resources in two different paradigms of pastoral care using coping theory from the psychology of religion. The intention is to find coping resources that are functional coping strategies to help priests and chaplains in their work with pastoral care. The research questions are: What coping resources can be found in the pastoral clinical paradigm and the contextual paradigm? What are the differences and similarities? The method used is template analysis style where the theories form a framework for the material used to analyse in this study. The theories used for this study are religious coping theory and pastoral care theory.

The goal of this master thesis is to show the benefit of using computer games of the type First Person Shooter, FPS in the field of military simulations. The main focus in this is around a couple of topics. Creating the AI that controls the behaviour of the computer-controlled characters, the bots. Create an environment where it is possible to supervise the bots and also design a framework that enables cooperation between a group of bots, a squad. The result is Total Unreal Studio, TUS, a program where it is possible to add bots to a squad, connect them to a game server and inspect what the bots are doing.