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.

Social capital is a relatively new concept that has received considerable attention in various community branches. The concept relates to people?s contact and relationship with each other, where their social network is seen as a resource. An extensive network of contacts and trust between people often go hand in hand. People with high social capital have high trust in their fellow human beings and vice versa.

The followig paper is about students views of idividual development plans and how the individual student thinks that she or he can influence their own education..

Syftet med följande studie Àr att undersöka huruvida universitetsstudenter finner fenomenet konkurrens stressande och isÄfall hur detta manifesteras i olika konkurrensprÀglade situationer. För att ta reda pÄ detta intervjuades 9 universitets-studenter nÄgonstans i Sverige dÀr de fick besvara 13 frÄgor om hur de upplevde konkurrens i sin essens, i utbildningen samt i arbetslivet. Det visade sig att studenterna ansÄg sig kunna uppleva en viss form och nivÄ av stress i samtliga konkurrenskategorier, men stressen var som mest framtrÀdande dÄ det gÀller att behöva tÀvla med sina medmÀnniskor, framförallt i arbetssökarprocessen. Det kan i och med följande studie bekrÀftas att konkurrens har en betydande, och oftast negativ, inverkan pÄ studenters mentala hÀlsa dÄ man uppgav att man i konkurrensprÀglade situationer kunde uppleva nervositet, oro, frustration och/ eller sjÀlvförakt..

I have done a theoretical essay and to find out the answer to my questions I used literature study as my method. You can kind of say that I have used the literature as my empirical material, so my essay is in one way a qualitative study. I choose to have a social psychologist perspective to approach my questions. To answer the questions I have used a couple of researchers who a find relevant to answer my questions. I found Meads symbolic interactionism together with Goffmans theatremeatphor as an important theory to explain the social interaction.

In this study I have analysed the history of a forest belonging to SaxÄhyttan in VÀrmland. The study area is 448 hectares and has been used by iron industry since the 16th century. A forest that has been used by man during at least 400 years should have few ecological values. This inventory however shows the opposite. The aim of the study is to interpret the history of the forest in the area, i. e.

The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.

This research aim was to examine the relationship between the choice of lunch dish, level of education, gender and age of the participants. The understanding of diet and itÂŽs influence on health was also of interest to the research, as was cooking interest and travel habits. The goal was to demonstrate how these factors affect the adult individuals in their choice of lunch. A questionnaire was filled in by 99 guests in a chosen restaurant. The results show that many of these factors influence the choice of dish, especially those related to gender.

School ground development is becoming increasingly popular in Sweden today and local community settings are also seen as an important resource for education. The debate today raises the question about the whole city?s pedagogic potential. Outdoor education is a pedagogy that comprises outdoor learning with focus on the sensual experiences. Connection to the classroom education is an important part of the pedagogy and so is the place for the tuition.But how should the place for the tuition, i.e.

The aim of this study was to describe how body language of humans affects the domestic dog (Canis familiaris) and how it can be implanted in the stressed situation that occur at an animal hospital. The subject is brought to notice because the author has experienced that dogs can get more stressed when a stressed and nervous owner is attending. Humans affect each other through posture, facial expression, voice and movement, and are often driven by their emotions, which can differentiate the verbal communication from the non-verbal communication. This occurs both consciously and unconsciously. Every human uses body language but not everyone knows how it is used or how to understand it.

Nature and culture are often described as opposites, but at the same time nature is often de-scribed as culture and past. This essay examines how nature and the past are culture. I study how 51 people make shifting distinctions between nature and the past in relation to culture, the present and the future. By using the concept of Orientation of Sarah Ahmed I analyze how the informants direct themselves against nature, past and culture through a questionnaire, ob-servations and walk-alongs. I discuss how their ideas about nature and the past differ with their different starting points and are shaped through their physical meetings with them.

Many persons with long-term illness experience a decline in their quality of life. Perceived Quality of Life is a subjective term based on prior personal experiences and is highly individual. The aim of this qualitative study was to investigate perceived Quality of Life in persons with Multiple Sclerosis and to get knowledge if physical therapy changes a person?s quality of life. Three women and three men with a range of disability were interviewed in depth.

Background: Last year (2006) has been a year when the environmental issues figured more often in the media, and the environmental awareness among common people increased. Environmental climate reports have lately been on the headline all over the world. As a result of the increasing population in the world, it?s becoming more important to be aware of the environment. To do that, it is important to maximize the efficiency in the work with the environment.

 Bakgrund: Sedan den 1 januari 2005 ska samtliga noterade bolag i Sverige tillÀmpa reglerna i IFRS vid upprÀttande av Ärsredovisning. Det innebÀr att goodwill inte lÀngre ska skrivas av med samma belopp varje Är över dess nyttjandeperiod, utan anses istÀllet ha obestÀmbar nyttjandeperiod och ska testas minst Ärligen för nedskrivningsbehov. I och med denna regelövergÄng har den svenska redovisningen anpassats till den internationella och syftet Àr bland annat att öka jÀmförbarheten mellan bolag i olika lÀnder. I en studie av Gauffin och Thörnsten (2010) kunde de visa att amerikanska noterade bolag skrev ned 30 procent av total goodwill under 2008, medan svenska noterade bolag endast skrev ned 1,5 procent. 2008 var ett Är som i mÄngt och mycket prÀglades av en finansiell kris och pÄverkade bolag i bÄde USA och Sverige.

AbstractTitle:Course:Authors: Advisor: Keywords: Problem formulation:Purpose:Target Group:Theoretical perspectives: Methodology: ResultSwedish leaders abroad ? A qualitative study about culture ?s influence on Swedish leadersBachelor dissertation - Business Administration, LeadershipAmanda Elg and Carl-Johan SaltarskiIngemar WictorLeadership, culture, impact and adjustmentHow can Swedish leaders in multinational companies adjust their leadership to the national culture?The aim of our study is to investigate whether Swedish managers are affected by the differences in national culture that exists between Sweden and the country that they operate in. We want to explore if they adapt their leadership to the culture.Our study is directed towards a target audience of Swedish leaders and other interested parties who wants to increase the understanding of culture ?s influence on an international career and what is required of the leader to deal with the cultural clashes that may rise.We have focused on theories related to differences in national culture and how it can affect the leadership and the organization.The study is of the qualitative type with a deductive approach where the empirical materials are gathered through interviews.Our results demonstrate leaders implementation of culture and leadership to influence the leadership of the national culture in which they operate. We have seen how leaders are affected by the national culture and how the leader adapts to achieve a successful leadership.