Syftet med studien är att analysera huruvida Svenska börsbolag agerar opportunistiskt när man väljer diskonteringsränta för nedskrivningsprövning av goodwill genom en jämförelse med teoretiska diskonteringsräntor framräknade enligt CAPM.The purpose of this study is to analyze whether Swedish listed companies act opportunistic when choosing the discount rate in the impairment testing of goodwill, according to IAS 36, and if the discount rates comply with theoretical discount rates computed according to CAPM.

Föreliggande studie är en kritisk diskursanalys av ledarskapsprogrammet Ledaren i Mig. Programmet riktar sig till skolor och syftar till att lära elever att “leda sig själv”. Syftet med studien är att undersöka hur begreppet och behovet av ledarskap konstrueras samt förstå resultatet utifrån disciplinering och styrningsmentalitet. Det teoretiska ramverket för studien utgörs av socialkonstruktionis

Photoionisation dynamics occurring in Ar and N2O upon the absorption of soft X-ray radiation, have been studied through the extraction of the beta parameter from the angular distributions of Ar 2p 3/2 and N2O Nt 1s photoelectrons by a means of Velocity Map Imaging Spectroscopy. The results of beta determined in the dipole approximation for N2O at different photon energies, coincided with pre-docu

Denna studie analyserar sambandet mellan finanspolitisk åtstramning och jämviktsarbetslöshet utifrån historisk, teoretisk och empirisk synvinkel. Den finner att mer finanspolitisk åtstramning är signifikant korrelerad med en ökad jämviktsarbetslöshet. Fackföreningstäthet och högre arbetslöshetsersättning är också signifikant korrelerade med en högre jämviktsarbetslöshet, något som möjligen är kännThis study analyses the relationship between fiscal austerity measures and equilibrium unemployment from historical, theoretical and empirical perspectives. Greater amounts of fiscal austerity measures are found to be significantly correlated with increases in equilibrium unemployment. Trade union density and unemployment benefits are also found to relate significantly to higher rates of equilibri

The aim of this thesis is to explore how religious practices of the immigrants are shaped after migrating to a more secular country. As a more concrete case, I am interested in the religious practices of Turkish immigrants in Sweden. For the purposes of the study fourteen semi-structured interviews with first generation Turkish immigrants in Malmö were conducted to investigate the changes in relig

Fosfor är ett av de viktigaste näringsämnena och ger upphov till övergödningsproblematik i åar, sjöar och hav. Tidigare undersökningar har visat att trenden för kvävekoncentrationen i Vegeån har varit tydligt minskande men att fosforkoncentration inte visat sig vara vikande. Vegeåns Vattendragsförbund vill undersöka varför samma trend inte syns för fosfor samt kartlägga hur stor den sammanlagda be

Retrieval-induced forgetting (RIF) beskriver ett minnesfenomen där framplockningen av ett visst minne i vissa fall försämrar och påverkar tillgängligheten till andra, relaterade minnen. En framträdande förklaring har presenterats inom inhibitionsteori där aktiv inhibering anses orsaka RIF, genom facilitering i framplockningen av målminnet bland konkurrerande minnen i selektiv minnesframplockning. Retrieval-induced forgetting (RIF) refers to a memory phenomena where retrieval of a memory in some cases can deteriorate and affect the accessibility of related memories. A prominent explanation is presented in the inhibitory theory where active inhibition is considered to cause RIF by facilitating retrieval of a target memory among competing memories in selective memory retrieval. If exertion of

Following the oil price shocks of the 1970s, a great deal of research has been focused on the relationship between oil price changes and macroeconomic variables. However, the body of literature focusing on oil price shocks and stock markets are more limited. In our thesis, we have decided to focus on five OECD countries: Portugal, Ireland, Italy, Greece and Spain, commonly known as the PIIGS econo

Varje dag dör människor i olika delar av världen på grund av att man inte värnar om sin sexuella och reproduktiva hälsa. Förmedling av kunskap är därför av största nödvändighet. Så även i Ryssland som utgör fallet i denna studie. Där strikt politik, religiösa grupper, och gamla värderingar hindrar spridningen av information om SRHR till folket. RAPD är den enda statliga NGO i landet som jobbar medEveryday people are facing serious consequences with their sexual and reproductive health. Dissemination of knowledge is therefore necessary. Russia is one country we have identified with this very problem. Strict politics, religious groups and old values are major obstacles that contribute to the prevention of spreading out the right information of a good SRHR to the people. RAPD is the only gove

The aim of this study was to examine the preliminary works that were published prior to the change of the sickness insurance system in 2008. Specifically, the aim was to find out what the main discourses in the texts were and what characterized them. The study examined three preliminary works; one Official Report from the Swedish government, one government bill that proposed the change in legislat

Inspire (2007/2/EG) is a directive initiated by the European Union with the purpose to improve the infrastructure for spatial information. This is thought to contribute to an easier and more convenient way of exchanging the information within the union. The countries of EU have all started their work to include Inspire's guidelines in their legal systems and in the work of their authorities an

This thesis includes eight pupils in their final year of a vocational secondary school education, aspiring to become truck drivers, in a small town in southern Sweden. Through a hermeneutic and qualitative methodological approach the main aim was to understand these pupils and their view on matters regarding their training program, environmental problems, transports link to environmental impact, a

Understanding the fertility transition is of extreme importance for planning public policies on national levels and on a global scale. The fertility transition has been the subject of numerous studies for the past four decades, especially in regards to the determinants of fertility. Nonetheless, in the case of Brazil the literature concentrates on quantitative and positivistic determinants, lackin

Because societies, companies and people are different, there are different views on corporations' roles and responsibilities. The purpose of this study is to understand what, why and how some business organizations benefit and create business cases from corporate responsibilities and sustainability. It investigates which aspects motivates three companies, IKEA, Skanska and Trelleborg AB, using

This article investigates the relationship between the economic influences a country has and how the market has observed by 10-year government bond yields through a set of macroeconomic variables. It examines a set of OECD countries between 1980 and 2013 dividing them into two groups namely the G7 group and small countries, even though the specific effect of the USA is investigated as well. The Pa

Female transnational labour migrants account for half of Nicaragua’s high volume of migrants, where women partake in international seasonal migration, primarily to Costa Rica, to improve the lives of themselves and their children. The migration processes are often informal, short-term and repetitive, often with reasons related to Nicaragua’s high poverty levels and unemployment rates. Female migra

Behovet av att vidmakthålla och öka demokratin finns. Informationsteknik har möjliggjort nya kommutationskanaler mellan medborgare och makthavare. Kommunikation med hjälp av hemsidor, email, e-tjänster och forum har gjort att information kan överföras på kort tid och med en stor tillgänglighet. E-demokratin ses som en väg till att få fler delaktiga och ökat inflytande i politiska beslut. Med utgån

Partly attributed to the distinguishing effects of poverty on education and effects of education on poverty, the poverty and education nexus is complex. Since poverty is a multidimensional phenomenon deprivation in education, especially in urban slums, is not caused by one factor alone, but is rather stitched to various other related factors such as family structure, a high conflict neighbourhood

The crisis faced by organizations in today´s society is seen more obvious than as an exception. Even though there’s a lot of effort put on research in the area, additional research is requested because handling and communicating about a crisis has become an increasingly common part of the daily work. The purpose of this thesis is to contribute to research in the field by examining the image repair