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 purpose of this study is to create knowledge about the view on play and work with play in Nepal?s preschools. To do that I travelled to Nepal and interviewed people who had an insight in either work regarding play in preschools or the view on play. I used a kind of interview were the person I interviewed got the phenomenon ?play? to discuss and to reason about, without my values.

The purpose of this paper is to examine the attitudes and willingness towards climate compensation in air travel. The study discuss if people feel a personal responsibility about the environment. Earlier research shows that tourists are positive towards climate compensation, but in reality very few use this service. The main question is: Which are the reasons for travellers not to use climate compensation? The used methodology is qualitative and based on ten interviews with people who have travelled by air one or several times since January 2007, when the service was first established.

This work is about getting to know tufting as a technique and to design tufted products for home furnishing.It all began in Finland, where during springtime 2004, I got in contact with the technique oftufting for the first time. A very pleasant meeting that resulted in two carpets and a longing to continueand learn more. It was then that an idea for my final project started to take form. My wish was to designtufted ?floor jewelleries? and cushions.I made a base for my project during a design project in autumn 2004.

Title: How to manage stress seen from a leadership perspective Authors: Lina Jonsson, Kristian Olsson, Mattias Olsson, Shabnam Tahajjod Supervisor: Marie Aurell Department: Department of Business Administration, IEM Course: Bachelor thesis in Business Administration, FEC 007 Question of issue: How can we understand stress managing at a workplace seen from a leadership perspective? Method: We have chosen a qualitative method for our thesis with inter-views as qualitative data collection. The interviews had a low grade of standardization. Result: On the basis of our question of issue we have drawn the con-clusion that it is important to create comfort at the workplace, that there are a safety and a feeling of handle the work tasks and that there is a plentiful information flow between managers and employees to manage to handle the workplace stress situa-tion..

The aim of this report is to give the reader insight into the development of theweb-based accounting application SuperBooky. Accounting is a complex task thatmany beginner entrepreneurs struggle with. The development of this application wastherefore focused on making accounting as convenient and as easy as possible. Theend product targets small enterprises and its functionality was designed with this inmind.To make sure that the application was designed in a user-friendly way, polls werecarried out among individuals with basic accounting knowledge. These polls werethen used as a basis when the application was under development, to ensure that itwas well-suited to the target audience.This project was carried out as a bachelor?s thesis for Chalmers University of Technologyand University of Gothenburg during Spring 2015.

The first main purpose of this essay is to describe the situation of young women today here in this part of the world concerning influences from commercial media.The second purpose with this essay is to investigate if dance could be used as a tool against all these sterotyped and superficial pictures and ideals in the industy of commersial media.With some questions I also want to get closer to the answer if dancing is a way for young women to get insight knowledge. I also describe women from dance history who experienced that dance filled them up with energy but also environment where there was oppression.This essay has a gender perspective.The methods are manly based on literature studies but information is also gathered from the Internet and from one film.My results are that dance is a very constructive way to give the young woman that force which is needed when meeting media pictures everywhere. It gives her self-confidence, body awareness, joy and strength in life..

This paper is concerning students' with reading and writing difficulties and dyslexia. This paper clarifies the difference between reading and writing difficulties and dyslexia. The essay also gives an insight into dyslexia in an historical perspective. The purpose of the paper is to find out if teachers believe that students with a diagnosis of dyslexia may be more or different help than students with other reading and writing difficulties. By answering this question, I conducted a survey study in two schools in two municipalities.

During this project a photographer and an illustrator have explored if a single image can communicate a bigger whole, in this case a movie. By analysing five motion pictures with visual communication theories, semiotics and colour symbolism as tools, ten images was created. These images do not only consist of symbols, but also communicate the overall feeling and colour scheme of the movie.These images have been tested in interviews with six individuals, who, except for one, work with visual communication of some kind. They have studied the communication skills of the images from their own experiences.The result of the interviews showed that all images could not communicate a movie. One reason for this was that only a few of the test persons had seen two of the selected movies.

My aim was to get a deeper insight about the parish clerk and how this profession has changed over time in Sweden from the Middle Ages up to the eighteenth century. Who was the parish clerk? Is it possible to find out in what way his duties changed over time? The information mainly derives from written historical sources, such aslaws. It seems like the parish clerk in the countryside often was a layman whom had to be approved by the parish, the parish priest or the bishop. His position in the early Middle Ages seems to have taken the form of assistant to the priest, participating in the liturgy.

The aim of this essay is to bring up and mediate a teacher?s life story and professional history to take part of her experience of an animated pedagogy. As a tool I use the life story method, which is a qualitative interview method which purpose is to put the narrative person?s life history in the centre.One of the goals for an animated pedagogy is to learn how to be. Animated pedagogy is about making teaching living and making it meaningful and exciting.

The purpose of this thesis is to gain insight into children`s voluntary reading in their spare time. I have focused on printed books and none of the digitally published Medias. I want to examine how children experience the power adult`s exercise over their chose of books and also why they choose the books they do. The method of this study is qualitative with interviews of six 10 years old children. I conducted the interviews detachedly and I have used two different point of view for my study; Aidan Chamber`s ?Reading Circle? and Barbro Johanssons opinions if children`s participation in terms of their voluntarily book selection.I have also studied other researchers and author´s writings about literacy, children´s reading habits, adults´ attitudes to children´s reading and children´s passion for reading.During my study it became clear that children who like to read prefer to read detective stories for children, a result that also earlier investigations reached..

AbstractThe purpose with this essay is to get an insight on how the school has changed over the past years in terms of reading- and writing difficulties/dyslexia. In the literature studies I mention reading- and writing difficulties and the reasons why some people get these problems. Further on in the literature study it is written about what the education act and the curriculum say about the school?s duties towards pupils in need of special support.The result contains interviews with one language pedagogue and one special pedagogue who work in two different municipalities. In addition I interviewed two former pupils who went to school 15-20 years ago.I came to the conclusion that today?s schools have changed to the better for the pupils with difficulties.

AbstractI have chosen to make a study of the learning of reading and writing, as well as other learning difficulties that may occur, in this research.My choice of subject is based on the realizations I made during my time as a student teacher; that each teacher has his/her own way of teaching reading and writing. Sometimes, however, learning difficulties occur, and this insight caught my attention. It made me think about the underlaying reasons and how we, as teachers, can bring attention to these difficulties. With these questions in mind, I recorded my observations based on a series of interviews and literary studies in an attempt to answer my questions. The resulting research emphasizes how important the actions from the teachers are, as well the importance of having variety in your lesson plan.

This report aims at giving you as a reader a basic knowledge in measurement techniques used in the road/land construction and witch instrument and methods that is commonly used. It also tries to shed light on the problem with unfinished or incomplete blueprints, which cause additional work performed by the surveyor. This report is written in collaboration with PEAB Umeå whom has given insight in their work.The goal of this report is to examine what kind of work surveyors has to perform on blueprints delivered by a technical consultant. The reader of this report gets a run-through of the different theoretical measurement techniques used today and a short explanation of different measuring instruments used by surveyors in their day to day work. Computer programs used in the field of construction are briefly explained, and some of the most common file extensions used, for example dwg and Land-xml.The report concludes in a questionnaire that was sent out to surveyors employed by PEAB.