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Examensarbetets titel: Goodwill – synergieffekt eller övervärdering? Seminariedatum: 3 juni 2025 Ämne/kurs: FEKH69, Företagsekonomi: Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng Författare: Isak Anderberg Törngren, Oscar Linard Pedersen, Joel Rydberg Handledare: Johan Dergård Fem nyckelord: goodwill, synergi, IFRS 3, IAS36, lönsamhet Syfte: Syftet med studien är att undersöTitle: Goodwill – Synergy Effect or Overvaluation? Seminar date: June 3, 2025 Course: FEKH69, Business Administration: Bachelor's degree Project in Financial and Management Accounting Undergraduate Level, 15 University Credit Points Authors: Isak Anderberg Törngren, Oscar Linard Pedersen, Joel Rydberg Advisor: Johan Dergård Key words: goodwill, synergy, IFRS 3, IAS 36, profitability Pur

Studien undersöker drivkrafterna bakom migrationen av tredjelandsmedborgare till Europa för arbete som lastbilschaufförer, samt deras arbets- och levnadsvillkor i Europa. Studien bygger på kvalitativa intervjuer med åtta förare från tredjeland samt fältobservationer i Sverige, Danmark och Belgien. Datan visar att ekonomiska incitament, såsom högre löner och möjligheten att försörja familjer i heml

The complexity and frequency of cyberthreats continue to escalate as IT systems become increasingly central to our society. This thesis explores the role of human expertise along with AI technologies in improving cybersecurity frameworks within the EU. By integrating AI, organisations can improve threat detection and response times and navigate the evolving landscape of digital threats more effect

International migration holds significant importance in the socioeconomic reality of Bangladesh. As a top migrant sender Bangladesh receives substantial amount of remittance which plays a key role in the economy. Livelihood migration towards middle east and east Asia is mostly the dominant trend yet migration to settle in the developed world is getting popular among Bangladeshi skilled profess

Under senare år har PFAS väckt allt större uppmärksamhet både i traditionell media och ur ett skadeståndsrättsligt perspektiv. PFAS är en förkortning för poly- och per fluorerade alkylsubstanser och är ett samlingsnamn för mer än 10 000 hittills identifierade ämnen. De är syntetiskt tillverkade kemikalier som är skadliga för både människa och natur. För mer än 10 år sedan uppdagades det att BranteIn recent years, PFAS have attracted increasing attention both in the traditional media and from a tort law perspective. PFAS is an acronym for poly- and perfluorinated alkyl substances and is a collective name for more than 10 000 substances identified so far. They are synthetically produced chemicals that are harmful to both humans and nature. More than 10 years ago, it was discovered that the B

Hur mycket information bör noterade bolag offentliggöra? Det är en fråga som har diskuterats tidigare, men som har blivit aktuell på nytt med noteringsaktens (förordning (EU) 2024/2809) ikraftträdande i december 2024. Den här uppsatsen riktar in sig på noteringsaktens regeländringar avseende kraven på offentliggörande av insiderinformation, med särskilt fokus på utvidgade undantag för offentliggörHow much information should be disclosed by listed companies? This is a question that has been discussed previously, but which has become relevant again with the entry into force of the Listing Act (Regulation (EU) 2024/2809) in December 2024. This thesis focuses on the regulatory changes introduced by the Listing Act regarding the requirements for disclosure of inside information, with particular

Denna studie syftar till att synliggöra erfarenheter och berättelser från barn till exilflyktingar från Abya Yala som flydde till Sverige, under 70–80 talet, och lyfter hur trauman, minnen och politiska arv påverkar barnens liv – även i vuxen ålder. Genom en dekolonial logik och metodologi undersöks även hur storytelling, autohistoria, chicanafeministisk epistemologi och investigacion-acción parti

Avoiding absorption in the upper gastrointestinal tract is one of the challengesconsidering targeted colon delivery but not much attention has been paid tomicrobial activity of vector material in saliva and small intestine. The aim of thepresent study was to develop an in vitro prototype model for evaluatingdigestion of encapsulation material by oral bacterial species based on readilyobtainable sa

In most mammals, the cell cycle kinase; cyclin-dependent kinase 2 (CDK2) is expressed as two major isoforms due to alternative splicing. The shorter CDK2 isoform: CDK2S, is expressed constitutively during the cell cycle and can be detected in several tissues. In contrast, the longer isoform: CDK2L, shows preferential expression in meiotically dividing cells and upon S-phase entry in the mitotic cy

Brown adipose tissue (BAT) plays a key role in metabolic homeostasis through its thermogenic effects and the secretion of regulatory molecules. Here we report that RAP250 haploinsufficiency stimulates BAT in mice, thus contributing to a decrease in fat accumulation. Local in vivo AAV-mediated RAP250 silencing in BAT reduces body weight and fat mass and enhances glucose oxidation, thereby indicatin

In an increasingly globalized and digitized economy, goodwill—the intangible value linked to a company’s reputation, customer trust, and market position—is a central asset for businesses. However, this value is at risk of being rapidly threatened by unfair use and free-riding on reputation, especially through the growing trade of counterfeit goods online. This thesis examines the legal possibiliti

The royal Danish-Norwegian flagship Gribshunden, launched in 1485, was amongthe earliest northern European warships purpose-built to carry artillery. However, King Hans employed his vessel as far more than a weapons platform. The ship was his ‘floating castle’, fulfilling all the various purposes of a land redoubt. At its loss in 1495 enroute to a political summit in Kalmar, where Hans expected to

The language of newspapers in the public sphere has a crucial impact on how the public perceives and participates in society. It can serve to encourage or counteract active and informed citizens; in fact, it is a crucial element in democratisation processes. The purposes of the present study are to elucidate what means of persuasion are used to support theses on politics in newspaper discourse dur