Syfte: Att belysa de problem som finns vid värdeprövningen av goodwill. Tyngdpunkten ligger på problemen kring kassaflödesvärderingen av goodwill. Metod: Utifrån vår problemformulering har vi valt att använda oss av en kvalitativ metod. Vi har samlat in data från litteratur, intervjuer, regelverk samt artiklar och studier. Detta har vi bearbetat och analyserat för att komma fram till vår konklusio

The purpose of this study is to identify if a relationship exists between excess cash and stock returns analysed across periods of boom and bust. Our findings document an overall positive relationship between excess cash holdings and stock returns. In regards to the specific period this paper documents a negative relationship in boom times and a positive relationship in times of downturn. From the

Purpose: The aim of this paper is to compare the Nation Branding initiatives of Sweden and Germany in order to identify important factors while navigating their Nation Brand. A framework has been developed on the basis of existing theory which has been tested on the objects of the case study. The purpose was to demonstrate possible empirical correlations not described by the theory. Finally the pa

The thesis strives to use previous research as a basis to perform an up-to-date and relevant study about the CEF puzzle on the Stockholm stock exchange. Annual data for the whole population of Swedish CEFs will be studied over the time period 2006-2010. A multiple regression analysis will be executed in order to determine the impact of a number of explanatory variables on the CEF discounts. The re

The purpose of this thesis is to investigate to what extent Eurozone banks are exposed to interest rates risk caused by adverse changes in short-term and long-term interest rates. Moreover, we aim towards determining what characteristics of Eurozone banks that affect their interest rate exposure. A quantitative approach using multiple regression analysis and panel data has been used, with a sample

Title: mHealth –Key Success Factor of Implementation Seminar date: 1st of June 2011 Course: FEKP01 Authors: Kim Kastensson, Oscar Smith Advisor: Thomas Kalling Key words: healthcare, mHealth, mobile communication, value chain Purpose: The purpose of this thesis is to understand and explain what the key success factors of an implementation of mHealth are. Methodology: We have used an abductive proc

The purpose of this thesis is to broaden the research field and contribute with a new perspective regarding insider trading and insiders’ ability to avoid negative abnormal return. An event study framework is applied to examine market efficiency on Swedish stock market. Market model is used as an equilibrium model for identifying abnormal returns. The theoretical framework is built on efficient ma

This thesis seeks to examine the relationship between authenticity and co-creation in regards to tourism experiences. In order to explore the relationship between the two phenomena, the visitor/host interaction facilitated through CouchSurfing, an international online hospitality network, is used. This thesis focuses on the analyses of tourist experiences, drawing from narratives provided by inter

Climate change is expected to bring about severe changes to the world’s ecosystems and to challenge mobility patterns on all geographical levels. For tourism these changes have worrying implications. This study deals with the link between tourism and climate change on the municipal level in Sweden. Viewing tourism and climate change as an issue for risk governance, the risk governance practices at

The objective of this research thesis was to enrich customer value theories with a place-related concept, using a case study of the Singapore Botanic Gardens. In conjunction with this, 2 research questions were created, namely, (i) In what ways do park visitors ascribe meaning of place?, and (ii) how can meaning of place contribute to the customer value conceptualization? Theories for review were

This master thesis aims at deepening the understanding of actors interacting with competitors from the same business field within the tourism sector. Special attention is paid to small and medium sized enterprises. In order to increase the knowledge of the phenomenon the German network forum anders reisen consisting of small and medium sized tour operators has been used as the case to conduct empi

Audience research is a vital tool in museum management. Considering the potential consequences of audience research and other evaluations of museums, the aim of this thesis is to find out more about the extent of how museum professionals incorporate evaluations and audience research in the everyday operation? What are their qualifications to choose methods, to carry out the research or to hire an

Idag finns det många olika metodiker att välja mellan för att bedriva systemutvecklingsprojekt. En del gemensamma drag mellan de olika metodikerna kan urskiljas och de kan grupperas i fem generella grupper. Varje projekt är unikt och behöver hanteras på sitt sätt vilket innebär att utvecklingsmetodiken måste anpassas till typen av projekt som bedrivs. Fokus i den här uppsatsen ligger på att identi

Syftet med den här uppsatsen har sitt ursprung i den intressekonflikt som råder mellan upprätthållandet av den Europeiska unionens (EU) konkurrensregler, å ena sidan, och företagens klagomål över att deras mänskliga rättigheter kränkts, å andra sidan. Närmare bestämt handlar det om att väga effektiviteten av den Europeiska kommissionens befogenheter att undersöka företag enligt artiklarna 18 och 2The aim of this thesis originates from the existing conflict of interests between the enforcement of European Union (EU) competition law and the companies’ human rights grievances. The former is concerned with the effective functioning of the European Commission’s powers to investigate companies under Articles 18 and 20 of Regulation 1/2003. The latter addresses the rights of defense of the compan

Datormoln är en teknik baserad på användning av applikationer och data över Internet. Molnet som det även kallas erbjuder användarna resurser och tjänster på Internet som exempelvis lagring, applikationer och processorkraft. Tekniken har sina fördelar så som låga IT-kostnader för företag. Ett omtalat och diskuterat ämne är säkerheten kring molnet, det är denna aspekt arbetet kommer att beröra. Den

Studien syftar dels till att bidra med en djupare förståelse för vårdpersonals upplevelser av arbete med barn som närstående i samband med föräldraför-lust, dels till reflektion kring hur denna förståelse i förlängningen kan få praktiska implikationer vilka kan komma att gynna såväl dessa barn som vårdpersonal. I studien deltog tio personer, åtta kvinnor och två män, anställda inom olika enheter vThe study aims to lend a deeper understanding of the experience of health professionals working with children as related in the context of parental loss, and to reflection on how this understanding of the extension may have practical implications which could benefit both the children and healthcare professionals. In this study, ten people participated, including eight women and two men, employees