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.

In this study the author attempts to identify factors that are determinants for why some pupils in Swedish grade school have high status in comparison with their peers. The study takes on the characteristics of both an ethnographic and a literature study by comparing the findings of interviews carried out with students of a first grade class with previous research. The study identify several tools for analyzing of how status may be understood in specific situations.The study also finds that important factors for gaining high status amongst children in aschool classes might be the ability to apply access strategies to get accepted in social interactions, such as game play, have the ability to create games that are enjoyed by peers and social skills, to name a few. Overall the study shows that children's game play with each otherare crucial for their social interactions and their social position. The study also show that children that have earlier established relationships with other children in a specific group alsohave a better opportunity to establish a high status position..

Finnish student have for several years proved to be successful in reading in international studies. This interview based study aims to describe how teachers in Finnish schools for Swedish speaking children are relating to reading and reading education during the first two years of schooling. The result shows that reading, reading training and reading comprehension are natural elements in all teaching during the first two years in school and that teaching is based on students? ability and interest. The teachers claim that they provide the students with varying opportunities to practice different kinds of reading.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

Abstract__________________________________________________Sara NilssonAnnette OlofssonMatematik ses som tråkigt och svårt? hur kan elevers motivation och självkänsla hanteras?Mathematics is viewed as boring and difficult? how can pupils? motivation and confidence be dealt with?Antal sidor: 42__________________________________________________This report delves into primary school pupils? difficulties in mathematics, with emphasis on their lack of confidence and motivation. By researching literature and Internet sources associated to this issue, an in-depth view of these problems has been illuminated. Two teachers at a Swedish primary school were interviewed, in order to get their perspective of the matter. Questionnaires were sent to two teachers at an English primary school and their responses were returned.

The simple view of reading is a theory in which reading is divided into decoding and linguistic comprehension. The theory has been used to explain and to subgroup reading disabilities. Research has also investigated if additional factors are of relevance to reading. In the present study, decoding was divided into the factors orthographic decoding and phonological decoding, while comprehension was divided into word comprehension and grammatical comprehension. The purpose was to analyze these factors and their contribution to reading ability in children in fourth grade: one group with reading difficulties (n=36) and one group with typical reading ability (n=36).

This study examines how formal mathematics can be taught in the Swedishsecondary school with its new curriculum for mathematics. The study examineswhat a teaching material in formal mathematics corresponding to the initialcontent of the course Mathematics 1c could look like, and whether formalmathematics can be taught to high school students.The survey was conducted with second year students from the science programme.The majority of these students studied the course Mathematics D.The students described themselves as not being motivated towards mathematics.The results show that the content of the curriculum can be presented withformal mathematics. This both in terms of requirements for content and studentsbeing able to comprehend this content. The curriculum also requires thatthis type of mathematics is introduced in the course Mathematics 1c.The results also show that students are open towards and want more formalmathematics in their ordinary education. They initially felt it was strangebecause they had never encountered this type of mathematics before, but somestudents found the formal mathematics to be easier than the mathematicsordinarily presented in class.The study finds no reason to postpone the meeting with the formal mathematicsto university level.

Utvärderandet av instrument och metoder är väsentligt för att avgöra validiteten och reliabiliteten av studiers resultat. I den här studien utvärderades delskalan Emotional Regulation. Delskalan ingår i Social Competence Scale (Corrigan, 2003) och användes som underlag för observationer av barn i åldern 4-5 år inom implementeringsförsöket av preventionsprogrammet PsPATHS i Sverige. Totalt deltog 132 barn vid två separata observationstillfällen. Två explorativa faktoranalyser med olika estimationsmetoder (ML och GLS) resulterade i en enfaktorslösning.

Utvärderandet av instrument och metoder är väsentligt för att avgöra validiteten och reliabiliteten av studiers resultat. I den här studien utvärderades delskalan Emotional Regulation. Delskalan ingår i Social Competence Scale (Corrigan, 2003) och användes som underlag för observationer av barn i åldern 4-5 år inom implementeringsförsöket av preventionsprogrammet PsPATHS i Sverige. Totalt deltog 132 barn vid två separata observationstillfällen. Två explorativa faktoranalyser med olika estimationsmetoder (ML och GLS) resulterade i en enfaktorslösning.

This Masters thesis deals with query expansion in an online library catalogue. The aim of the study was to compare the retrieval effectiveness of four different query types when applied to the online library catalogue of the University College of Borås. The query types were: an initial query, the initial query with right hand truncation, the initial query expanded with synonyms and finally the initial query expanded with synonyms and right hand truncation. 24 topics were formulated, and four queries for each topic were constructed. The records retrieved by the searches were judged with regard to topicality, and were judged to be non-relevant, partially relevant or relevant.

This study concerns the experiences and feelings students in intermediate school gain from the changing room to sports class. It is a qualitative study with a socio-cultural approach, which has been analysed in a hermeneutic way. The students? voices have been heard through interviews and questionnaires, and furthermore, to get a broader perspective, adults working in school, have also been interviewed. The study shows that many children feel discomfort without clothes in the changing room, furthermore that the absence of adults in this room may add to exercise of power amongst the student, like abuse, direct- and indirect threats or to exclude someone from the group.

This thesis deals with the goods classification of the Nordic alcoholmonopolies, viz. Alko in Finland, Rúsdrekkasøla Landsins in the FaroeIslands, Systembolaget in Sweden, Vínbúðin in Iceland, andVinmonopolet in Norway. The focus of the study is the web pages of thecompanies (as they appeared April 10th 2011) and the printed pricecatalogue of Alko, from which information on class division has beenexcerpted. The emphasis lies on the division into product groups and theinformation about origin. Within these facets, which partly overlap insome of the classification systems, the principles of division and thehierarchical relations between classes are studied.

I den här studien undersöks hur vägledning av nyanlända elever på grundskolan går till utifrån ett vägledarperspektiv. Undersökningen är förlagd till grundskolor i Stockholms stad som har förberedelseklasser på högstadienivå. Genom en kvalitativ metod har studie- och yrkesvägledare intervjuats om arbetssätt, syn på användande av tolk vid samtal och hur de själva ser på sina styrkor och svagheter som vägledare. Resultatet visar att i de flesta fall blir det samtal som är baserade på information istället för vägledning. Informationen handlar om IVIK och vägen dit.

The overarching purpose of the study was to examine the effects of infant massage and to put these effects incontext with mother ? child attachment. The intention was also to study whether these effects have any relevancefor social work. This was accomplished by studying earlier research, theory and laws but also through interviewswith mothers who have followed through a course in infant massage. The main questions of the study was: Afterthe completion of the course and after using the massage technique at home, does the mother experience that thebond with their child is influenced by the technique and are the mothers more apprehensive of their child?ssignals? Has the mothers observed any signals from their infants during the massage and if so what has beentheir reaction? Does the mothers experience that the massage has provided any physiological effects? Has thecompletion of the course provided the mothers with knowledge that?s had an effect in their ways of parenting? Inwhat way does the earlier research, reports and laws deal with the benefits and risks of a secure or insecureattachment, and can the quality of the attachment have any meaning in the social work? A qualitative approachwas chosen with respondent-interviews.

This study is based on the will to understand the importance of a specific theory within social work. From the concept of neo-liberal governmentality, the aim is to critically examine and discuss how governance and self-governance is manifested in social work methods and interventions, exemplified by the theory cognitive-behavioural therapy (CBT). This will be accomplished through an analysis of:? How governance (and self-governance) is manifested in text through the advocacy of CBT and methods based on CBT.? How (governance and) self-governance is manifested in text through the contents of CBT and methods based on CBT. The study has a deductive approach including the hypothesis that the discourses inherent in social work methods and interventions, exemplified by the theory of CBT and methods based on CBT, may be related to the West?s development of a neo-liberal concept of governance.