This study investigates the value relevance of goodwill impairments for equity investors in Swedish listed companies. We provide insight on whether goodwill impairments are value relevant before as well as after the implementation of IFRS 3 and IAS 36. We express market value of equity as a function of book value of equity; net income excluding goodwill impairments and goodwill impairments, using the Ohlson valuation model and Hellström's price regression. Our findings suggest that goodwill impairments are statistically value relevant for equity investors. Prior to the implementation of IFRS 3 and IAS 36, our findings imply that equity investors respond negatively to goodwill impairments.

The students participating in my development work will work with a process book for handicraft studies. In the beginning of their studies, the students need practical knowledge about the development of the profession itself, but they also need to be challenged and learn how to solve problems on their own which will help them gain a deeper knowledge of the subject.    I focus on open questions to create a process with the students. This process is created when working with Solution-Focused-Education. Through ?assessment for learning? we can help the students to improve their self-assessment and understanding of the learning process.

The purpose of this essay is to find out what new graduate teachers conceptions are of their own leadership in the classroom. The paper also aims to examine the different leadership styles the teachers perceive themselves to use. My study is based on qualitative data collected through interviews, where the informants are newly graduated teachers in grade 1 to 6. Using a qualitative approach has made it possible for me to get a deeper understanding of this study. I have also used previous research in this area where Arfwedson (1993), Franssons & Morbergs (2001) and Paulin (2007) presents a number of experiences that student teachers and recent graduate teachers has shared.

Corporate failures pose a problem for banks, investors, customers, employees andinsurers. With a multivariate discrimination method, the study aims to find the specificfinancial ratios that most accurate reveals a company's financial health, which is ofinterest to all of the above parties. The data consist of 1042 Swedish small enterprisesand 30 different financial ratios between the years 2005?2007. The result shows thatbankrupt firms three years before bankruptcy have a disadvantaged capital structurewith poor solvency and high debt.

Practical and theoretical learning are methods that are used in schools as a way to prepare students for the working life. Within the practical learning knowledge is not only acquired to learn in practice, but the students must also be able to apply their theoretical knowledge to what he/she does. Against this background, the aim of the study was to investigate the importance of practical learning for students in college / university level and how they are experiencing the stress that may arise out of the loss of practical learning during their education, as well as their vision for working life after completing their education. The population of the study consisted of N = 36, which 18 of these had used both practical and theoretical learning and the remainder had only used theoretical learning. The method was a questionnaire survey with a high proportion of fixed alternative answers according to likert scales.

Purpose/Aim: The purpose of this essay is to examine the ways two Swedish tabloid newspapers portray and describe the non-Socialist parties during the Swedish election of 2006.Material/Method: We have been studying 388 articles about the non-Socialist parties, derived from the two largest tabloid newspapers in Sweden, Aftonbladet and Expressen, during the month before the election. The method for the study is quantitative content analysis.Main results: The main conclusions drawn from this study are that Aftonbladet had twice as much written material about the non-Socialist parties, despite the fact that the paper is traditionally Socialist, while Expressen had consistently larger headlines. Both tabloids function to a higher degree as political actors than arenas for politics. The results are in accordance with earlier research, which shows that the degree of attention the non-Socialist parties acquired as a whole in the 2006 election, is remarkable. More than half of the articles in both tabloids portrayed the non-Socialist parties as a single political actor.

This study deals with a Swedish company in a food industry that got affected by product failure, which led to consumer trust crisis followed by media and was needed to be managed. Situation had a negative impact on company?s trademark, which acquired long recovery work by the company. Study is following a case example of Findus problems with having horse meat in their meat product that was supposed to contain beef meat. Study aims to research how the company dealt with situation, through crisis communication and recovery strategies.

Many corporations turn to IT-outsourcing to focus more on their core competence or to cut the IT-budget. There is one caveat, the costs presented at a first glance does not always present the entire truth. Instead the costs run deeper and so-called hidden costs exist beyond the contractual cost. Reducing these hidden costs may very well be crucial to the entire IT-outsourcing endeavor. However many firms are not aware of these costs and as such they have a reduced chance of success.

Syftet med denna litteraturöversikt var att skapa en översikt över vad som kan ha betydelse för bärbara elektroniska teknikstöds användning som kompensatorisk åtgärd för vuxna personer med förvärvad hjärnskada. De 24 artiklar som ingick i studien analyserades med metoden innehållsanalys. Inklusionskriterier var artiklar utgivna efter år 2000 och vuxna försökspersoner. Analysen resulterade i fyra kategorier: användningsområden för elektroniska teknikstöd, design och funktion hos de elektroniska teknikstöden, omgivningens betydelse för användande och individuella förutsättningar för användande av elektroniska teknikstöd. Endast en artikel var skriven utifrån ett arbetsterapeutiskt perspektiv.

The students participating in my development work will work with a process book for handicraft studies. In the beginning of their studies, the students need practical knowledge about the development of the profession itself, but they also need to be challenged and learn how to solve problems on their own which will help them gain a deeper knowledge of the subject.    I focus on open questions to create a process with the students. This process is created when working with Solution-Focused-Education. Through ?assessment for learning? we can help the students to improve their self-assessment and understanding of the learning process.

This study has been conducted in order to determine the existence of predictability for the Stockholm stock exchange. With this purpose the random walk theory has been raised against the theory of mean reversion in order to determine which theory is the most substantial. Data has been collected from Nasdaq OMX Nordic and furtherly been processed using the statistical software EViews. Swedish listed companies? daily share values between 2000-2014 have been analyzed using two tests; an Augmented Dickey Fuller test and a Variance Ratio test.

As of 1 July 2008 the revised Swedish Code of Corporate Governance applies to all Swedish companies whose shares are traded on a regulated market in Sweden. The purpose of this thesis is to investigate whether the introduction of the revised Code has affected the disclosure practice among Swedish companies. We investigate a sample of 43 small and mid cap companies listed on the OMXS Exchange that has previously not been covered by the regulation. We develop a disclosure index, measuring the disclosure level in annual reports before and after the introduction of the Code. The results from the study show that disclosure level has not increased after the introduction of the Code.

In order to reach the environmental targets, set up by the EU, there are many measures taken to make Sweden more energy efficient. In the housing and real estate sector, an installation of an exhaust air heat pump that reuses the heat in the exhaust air in order to lower the amount of acquired energy, is an example of such an action. The recovered energy can then be used for heating of radiators and tap water. This report aims to evaluate and compare three different systems using exhaust air heat pumps regarding COP, degree of coverage and cost savings. This study was delimited to only account for apartment buildings.The theory chapter describes the different conditions and factors that affect a building?s energy balance.

My interest in examining what happens when you as a teenager are exposed to five or six times the amount of time as ordinary classes to music education derrives from my own experience as a music teacher at a school which has those kind of special music classes. During my career as a music teacher in grades 4 ? 9 in Swedish compulsory school I have taught music classes as well as ordinary classes for 18 years. During this time I have often wondered what this exposure means in retrospect. Is it the conquering and mastering of music skills that students remember when they?ve grown up to young adults, or is it something else?The aim of this study is to find out what it means for teenagers to have music as a school subject every day of their years in Swedish high school.

The aim of this study was to reach a better understanding of voluntary work and its possible influence on the work role. Based on a phenomenological approach, five voluntary workers from the leisure field were interviewed. The interpretation of the empirical data was based on the Humanistic psychology and its theories about personality, self-realization, motivation and emotion. The results show that the motive behind the voluntary engagement varied amongst the participants and all of them stated more than one motive. However, social motives, wanting to learn more and develop their skills and also wanting to help others, were the most frequent motives among the participants.