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Vad driver ett nedskrivningsbeslut av goodwill?

Den här studien ämnar undersöka vad som driver de svenska börsnoterade företagens nedskrivning av goodwill. De särskiljningspunkter vi ämnar undersöka är huruvida kapitalstrukturen påverkar nedskrivningsbeslutet, ifall företagen utnyttjar goodwillinnehavet för vinstmanipulering och till vilken grad goodwillnedskrinvingar är förknippat med en stark bolagsstyrning som möjligt kan begränsa företagled

Korruption och diktatur lika med sant?

Denna studie undersöker huruvida korruption främjas eller hämmas av en stats regimtyp. Studien undersöker korruptionsnivåerna och regimtypen i de 15 staterna som bildades efter Sovjetunionens fall 1991. Betydelsen av regim i de 15 post-sovjetiska staterna undersöks över tid från 1999 till 2008 för att identifiera substantiella trender. Tidigare forskning visar stundtals på ett motsägelsefullt samb

Creativity – the importance of the concept creativity in an advertising firm’s normative control

Purpose: The purpose of this paper has been to increase our understanding of the concept of creativity from a interpretive approach, and examine whether it has an impact on the normative control through which the advertising agency firm is governed. Method: This paper has been conducted through the use of an constructivist ontology and an interpretive approach on creativity. Based on this type of

Miljöhänsyn vid inköp

Title: Environmental Consideration in purchasing activities – A case study of Gambro Seminar date: 2012-05-30 Course: Master thesis in business administration, 30 University Credit Points (30 ECTS) Authors: Nicklas Edén, Emelia Hjortenholt Advisor/s: Per- Magnus Andersson Five key words: Management Control, Environmental Management, Green Supply, Purchasing Function, Purchasing Process P

From Greed to Good? - A Study on the Long-Run Stock Performance of Reverse Leveraged Buyouts on the American Stock Exchanges

The study seeks to investigate long-term stock performance of RLBOs. The purpose also to investigate long-term performance differences across RLBOs by examining whether certain characteristics can be attributed to deviations in performance. In general, the study seeks to shed some light on the recent wave of leveraged buyout transactions. This study is to our knowledge based on the largest and hi

The Beneficial Owner Concept in Civil Law Countries. Scandinavian Perspective.

Free movement of goods, capital, workers and services have stimulated economic and social interaction between Member States of the European Union. At the same time international trade and globalization go far beyond the scope of the EU and have a tremendous impact on various countries in the world. Capital mobility encourages companies to look for business opportunities world-wide in order to meet

The Moral Status of Non-Human Animals

In this essay I have explored the subject of non-human animals moral value. I have argued for the idea that they indeed do have a moral value in and of them selves, that we are to respect and account for in our everyday decisionmaking and behavior. I have then tried to argue for a multi-factor moral theory, presented by Lori Gruen (2010), that classifies interests so that the interests that are mo

Kanji : the Structural Variations of Radicals

The main purpose of this thesis is to investigate and analyse some of the radicals utilized in the kanji of the Japanese language. These are radicals that have more than one variation of their shape and may be positioned in different locations within the character, at times depending on the structural variation of the radical. The radicals will therefore be analysed in order to try and discover if

Between East and West : Turkey's foreign policy in a multi-polar world

The AKP ’s proactive foreign policy and the decline of EU-Turkey and US-Turkey relations, along with Turkey’s strengthening ties with its Eastern neighbors, has sparked a heated scholarly and media debate about the axis shift of Turkish foreign policy—from the West to the East. The purpose of the present thesis is to analyze if the arguments of the axis shift supporters are grounded enough to prov

From Sweden with Love: Turkish Migrants in Sweden and their Social Remittances

The aim of this thesis is first to contribute to the theorising of the so-called ‘social remittances’. This entails an attempt to put together the reasons that qualifies the flow of social goods from migrant destinations to sending communities as remittances, as well as an endeavour to contribute to definitional clarifications on what constitutes the different natures, levels and types of these re

Study of an electron-muon resonance in a R-parity violating supersymmetric model using ATLFAST-II

Supersymmetri (SUSY) är en av de teoretiskt bäst motiverade modellerna för fysik bortom standardmodellen (BSM), och en lovande kandidat för upptäckt vid Large Hadron Collider (LHC). ATLAS-kollaborationen har utfört omfattande sökningar efter SUSY-signaturer med hjälp av data från proton-proton kollisioner i LHC, tagna under 2010, 2011 och 2012 års tid vid energier på 7 TeV och mer nyligen 8 TeV. DSupersymmetry (SUSY) is one of the best theoretically motivated beyond the Standard Model (BSM) scenarios, and a favored candidate to be discovered by the experiments at the Large Hadron Collider (LHC). The ATLAS collaboration has been extensively searching for SUSY signatures using 2010, 2011 and 2012 data from LHC proton-proton collisions at a center-of-mass energy of 7 TeV and recently at 8 TeV

Role of Media in Struggles for Recognition. Case of Internally Displaced Persons in Azerbaijan

Internal displacement is a relatively new issue in the international agenda, in general, and in research, in particular. However, due to the steady increase in the number of displaced persons globally, this problem becomes more and more visible. This study sees internally displaced persons as marginalized and subaltern group, which is, however, potentially able to start struggle for recognition, w

Rättssäkerhet versus effektivitet: Om privata aktörers brottsutredningar i upphovsrättsliga fildelningsmål

Fildelning är ett vardagsbrott för en stor andel svenskar, trots lagstiftningen på området. Rättighetshavare har inte alltid själva möjligheterna att beivra brotten, av anledningar som främst handlar om polisväsendets bristande resurser och reglerna mot brottsprovokation. En ökad tendens att för rättighetshavarna att vända sig till privata företag som utreder fildelningsbrott märks tydligt. De priFile sharing is an everyday crime for a large number of Swedes, despite prohibiting legislation in the field. Copyright holders do not always have the possibility to prosecute the crimes for reasons primarily connected with the police’s lack of resources and the rules prohibiting entrapment. An increased tendency for right holders to turn to private companies in order to investigate file sharing c

En ny författare har gjort entré: robotförfattarens inträde i det svenska kulturlivet

This paper examines a new form of literature, namely robot-authored literature, and its status in the Swedish society with a certain focus on the cultural field. Combining a qualitative method with a quantitative, I have interviewed four different persons with different point of views and responsibilities concerning robot-authored literature. I have examined the status of the robot-authored liter

Transient photocurrent measurements on Polymer Solar Cells

Organic solar cells made of polymers are an attractive alternative to the conventional solar cells which are commercially used today. The polymer solar cell is cheap to produce, due to the high absorption coefficients which limits the needed thickness of the material and due to the simple manufacturing process, which doesn’t demand high temperatures. However, the efficiencies of polymer solar cell