Syfte: Syftet med denna studie är att undersöka om det finns ett samband mellan redovisad nedskrivning av goodwill och börsvärdet hos företag noterade vid London Stock Exchange mellan 2009 och 2012.Inledning: EU införde 2005 en ny standard för koncernredovisning. Syftet med den nya redovisningsstandarden, IFRS 3, är att öka relevansen, pålitligheten och jämförbarheten i den finansiella rapporteringen. Detta medförde bland annat att posten goodwill inte längre får skrivas av enligt plan, utan årligen ska testas för eventuell nedskrivning.Metod: För att fylla studiens syfte har vi använt oss av en kvantitativ undersökning, där relevant data har samlats in via marknadsdata och analysverktyget Bloomberg. Studien genomfördes på de största företagen registrerade på London Stock Exchange med undantag för de företag som inte hade den data som krävdes för att vara relevanta för studiens syfte. Svaren analyserades genom multipel regressionsanalys samt deskriptiv statistik framställda i statistikverktyget Minitab.Slutsats: Undersökningen visade att det finns ett statistiskt signifikant negativt samband mellan nedskrivning av goodwill och börsvärde.

Total organic carbon (TOC) and chemical oxygen demand (COD) are two methods used for measuring organic pollutants in wastewater. Both methods are widely used but the COD method results in production of hazardous wastes, including mercury.The purpose of this study was to validate the method TOC that will replace COD and find a factor to convert TOC to COD. In this study 26 samples were analyzed from four sewage treatment plant in the municipality of Enköping.The results show that the COD method could be replaced by the TOC method.The factor for COD/TOC was between 3.1 - 3.3. Both methods will be used in parallel until 2013 when it will be forbidden to use the COD analysis..

The so called ?ByggaF-method? is a relatively new Swedish method to stop moisture from being built into a building. The method should prevent damages on buildings as a result of mould growth and moisture. The purpose of the method is to include moisture control in the entire constructionprocess, from the projecting phase and all the way to the management phase. Up until now, there is no proof if the method is profitable or not and no studies have been made on the topic.

This report is the result of several interviews of employees within the field of pedagogy. The background behind this report is my period as a trainee in one of the daily activities in Malmo. In daily activities the employers gets training, education and guidance in Marte meo, which is funded by public finances. The method, which this study focuses upon is called Marte meo. It is a method of communicating and developing the means for the participants to evolve their skills in communicating and increase self esteem.

Theory of mind involves the ability to take another person?s perspective in thought, emotions and intentions.  There is today a lack of instruments to assess children?s development of Theory of Mind (ToM) in Swedish. ToM is considered by many scientists to be the basis for development of pragmatic competence. The relationship between these two abilities is complex and not fully resolved. Both abilities are important components for the development of social skills.    The purpose of this study was to compare 4 and 5-year olds ToM-ability measured with a Swedish version of Wellman and Liu?s ToM-scale, Sally Anne and Social Emotional Test with estimated pragmatic competence measured with the Children?s Communication Checklist (CCC).

The aim of the present paper was to see why a recommended course of action is not always followed in the way it is supposed to. The paper deals with a new method (SFA-metoden) used by The Social Insurance Agency in working with sick-listed people. Aspects that are elaborated on are local effects of the method at its introduction, case managers work conditions, and control of the implementation of the method. Two different methods of investigation have been employed. On the one hand, previous reports on the method have been analysed, and, on the other hand, two focus groups interviews, one consisting of case managers´ working with the method, and one constituted by their supervisors have been carried out.The results have been analysed in accordance with, on the one hand, the theory of street level bureaucrats and, on the other hand, certain concepts applied in the new institutionalism.

AbstractThis research is about pre-school children?s conceptions of the river and the water environment. The aim of this study was to apply a new teaching method based on the outside learning, as well as to test the method and see if it works, i.e. if children get more knowledge this way compared to ordinary methods like teaching in the class-room which involves showing pictures and discussion of them.The main questions in this study were how children get new knowledge through outside learning and how effective this learning method is, i.e. how much they noticed and learned about the river and the water environment as a result of that outside observation.

Purpose: The purpose with this paper is to get a deeper understanding for prizes and awards as a marketing tool and phenomena. Further we want companies/organizations that use this should be able to make better decisions concerning marketing towards students. Maybe they will get better results on the basis of our investigations. Method: We used the qualitative method when we did the interview that was also non-standardized. The survey was quantitative, and the case study comprises both qualitative and quantitative method.

The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased goodwill method. The full goodwill method is considered to be a superior alternative and is therefore suggested to become the standard from 2007. This paper comprises a quantitative study of the effects on certain key ratios for companies listed on the Stockholm Stock Exchange, arising due to the proposed transition. The period examined is 2004 and 2005.

Most of my 16 students show a negative attitude towards mathematics and have difficulty understanding why they need mathematics to work as cooks. Their lack of knowledge has a negative effect on their work in the kitchen because they cannot master relatively simple mathematical solutions. The purpose of this study is to examine if an integrated working method of the subjects mathematics and cooking can change students? attitude towards mathematics and increase their understanding of the value of it in restaurant work. An integrated working method means to integrate the core subjects with programme specific subjects and that teaching is directed towards the main features of the vocational programme in order to create a holistic view.A theory of action research has been applied in this study, aiming to change something perceived as problematic through combining theory and practice in the cooking subject.

The aim of the study is to elucidate how teachers in middle school work with reading literature aloud and their attitudes to their working methods. The research questions concern how the teachers work before, during and after the reading aloud, and also the advantages the teachers find in their method and the obstacles they discover in the work of reading aloud. A qualitative method was used for the study, applying semi-structured interviews. The selection consists of two teachers who have worked in the profession for 23?24 years (Teachers Andersson and Bergström) and two who have worked as teachers for 3?4 years (Teachers Cederqvist and Davidsson).

The purpose of this dissertation has been to get a deeper understanding of how, when and why the English teachers of year 6-9 at a particular multilingual school use Swedish when they teach English in a multilingual classroom. Data were collected through notes taken during observations of two teachers during one lesson each. After observing the teachers I conducted one interview with them each. Swedish was used mostly when grammar was explained and when work was done with vocabulary. If Swedish dominated during a lesson or not, depended on what was being done during the lesson. The main reason given why the teachers used Swedish in teaching English was that they were not trained to teach English in a multilingual classroom where Swedish is not the first language of all the pupils. The teachers felt it was difficult to speak English during a whole lesson when they were teaching a group of pupils who had a low level of English..

In this study, we examine the presence and consequences of CEO overconfidence in the Swedish market. We identify overconfidence with two insider-trading based measures and find that overconfidence is apparent among one third of CEOs in companies listed on the Swedish stock market. We also find that these CEOs are more prone to carry out acquisitions, as the probability of conducting an acquisition increases by 27 % if the CEO is overconfident. However, we do not find evidence that acquisitions by overconfident CEOs are more value-destroying. This finding contradicts results from previous studies conducted on Anglo-Saxon markets that suggest that overconfidence has a negative impact on the value-creation in acquisitions.

The purpose of this essay is to find an answer to whether the methodology used by the Naturskolan conduces to learning and also if the Naturskolan, as a method of its own, leads to an increased interest in natural science for the pupils participating in the classes at the Naturskolan.The method which has been used to reach the results of the study is a quantitative opinion poll. The results reached through the study has been compared to previous research in the subject. Deeper studies were made to examine however the interest of the pupils was influenced by their visit at the Naturskolan.The results of the study show an increase of interest in natural science after visiting the Naturskolan. It also shows that the teachers? interest in natural science and outdoor pedagogy has increased by the visit at the Naturskolan.Through this study we came to the conclusion that the Naturskolan is a good method to learning..

The aim of this study is to examine how work at music departments in public libraries has changed with time. To analyze this, the role of music libraries as well as music library users, selection, holdings, acquisition and technological development have been examined. The examined data consists of qualitative interviews with music librarians and library assistants at public libraries in Sweden. To get a time perspective, handbooks and articles about music departments in libraries have also been analyzed.This study emanates from Sanna Talja?s discourse analysis of music libraries in Finland.