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.

Following the implementation of IFRS with yearly impairment tests, the question of correlations and causalities between Impairments and investors? decision making is gaining interest in academia. This essay will study the relationship between significant goodwill Impairments, communicated on the Nasdaq OMX Stockholm webpage between the years 2005-2009, and the impact those announcements have had on investors? decision making. Furthermore, the causality behind the Impairments will be in focus.

This study examined the psychological processes of autonomic arousal and distress, erroneous beliefs about sleep, worry about sleep, selective attention and monitoring and safety behaviours related to sleep, on the subject of daytime Impairments associated with insomnia. The psychological processes were evaluated against as follows: sleep measures, anxiety, depression, medical disease and the use of medications. The measure daytime Impairments complied with the established research diagnostic criteria. A correlation analysis indicated that psychological process, anxiety, depression and one of the sleep measures are associated with daytime Impairments. The results of a multiple regression analysis proved that only erroneous beliefs about sleep, worry about sleep and safety behaviours related to sleep are linked to daytime Impairments associated with insomnia.

Background: Goodwill has always been frequently discussed and a lot of scientific research has been done regarding factors that affect companies? impairment of goodwill. Previous research has concluded that companies reporting low results are more prone to do Impairments of goodwill than companies reporting better results which possibly can be seen as a form of earnings management.Purpose: The purpose of this essay is to examine if goodwill Impairments occur to a greater extent among Swedish listed companies when the companies are reporting lower earnings. A subsidiary purpose is to see if there has been an improvement since 2008 regarding the size of reported goodwill in comparison to equity in the years 2009-2011. And to analyze the development of the companies goodwill Impairments in relation to reported goodwill.Methodology: Three quantitative studies have been performed for the years 2009-2011 where all the listed companies on NASDAQ OMX Stockholm have been included.

Since January 1 2005 all companies listed on a regulated stock exchange within the EU are required to present their consolidated accounts in conformity with IFRS. Among many other consequences goodwill will no longer be amortized over its useful life but instead annually tested for Impairments in accordance with IFRS 3. The aim of this paper is to scrutinize the impairment test of goodwill as outlined in IAS 36 and analyze its implications. We conclude that the impairment test will probably lead to the recognition of internally generated goodwill in the consolidated accounts. We also conclude that the impairment test on highly aggregated levels will probably hasten the pace of this recognition since internally generated goodwill is used to shield acquired goodwill from Impairments.

Introduction and background: The 1990s crisis and the global financial crisis year 2008 shows the same indications that the property market was affected negative. The Swedish Property companies had a difficult time on the market when the crisis led to decreased property trade and financing problems for the Property companies. The Swedish property companies became less attractive on the market and contributed to a drop in prices on investment property.Purpose: The purpose of this essay is to examine if there is any relation between the Swedish Property companies Impairments on their investment property and the global financial crisis year 2008.Method: The essay is based on a quantitative study where we examined Swedish Property companies? annual reports. We answered our questions and our purpose from the empirical data that we collected from the annual reports.Conclusions: The study resulted in that we found a correlation between the Swedish Property companies? Impairments on their investment properties and the global financial crisis year 2008.

Goodwill accounting has for a long time been, and with the implementation of IFRS in 2005, has become an even bigger issue. Critics mean that reporting of goodwill Impairments is subject to discretion that can be used by the managers. We have applied a study made by Carlin and Finch (2009) on Nasdaq OMX Stockholm during 2006-2012. Our study contains 50 of the 255 public companies at 2012-12-31. The purpose of the study is to investigate if companies use an opportunistic discount rate when testing for impairment in goodwill and if the relation between goodwill and net profit before taxes, goodwill intensity, is an incentive for opportunism.

The aim with this study is to see how social workers apprehend the law, support and service for persons with certain functional Impairments (LSS) and the application. We interviewed six social workers in six different municipalities to get a distribution between small and big municipalities. In the study we have used a qualitative method with half structured interview questions, since we wanted to get a comprehension for the social workers apprehensions. We have used a communication theory and a role theory in the study. The result showed that the social workers consider that the LSS is important, but that there are a few difficulties in the application.

One of the largest work areas for speech and language pathologists is intervention for children with speech and language disorders. The purpose of the present study was to describe and analyze the clinical management of language impairment in children by studying and comparing medical records and literature from the years 2000 and 2009. The present study is a sequel to two previously published papers by Christina Samuelsson (1997; 1999), in which medical records and literature from the 1920-, 60- and 70?s were studied and a paper by Helén Sämfors (2001), in which the years 1985 and 1995 were studied. The medical records used in the present study came from a medical ward for speech and language pathology at a university hospital in Sweden. The results showed that significantly more children were referred to the clinic for speech and language problems in 2009 than in 2000, and more children were treated for their Impairments.

In this study have I examined how treatment of girls with neuropsychological Impairments is functioning? I have looked at the theories and methods of treatment on the base of the care program and how it is put into practice. In addition I have interviewed four girls who have undergone the treatment program.To gain perspective on institutional care as a social phenomenon, I have tried to give a brief historical retrospect in which particular care for women are described. I am also affecting certain gender aspects of institutional care. I have also tried to make a brief account of current research on the treatment.The study is a qualitative study in which I am apart from literature studies used participant observation in depth interviews as a method.My results indicate that a well structured treatment with CBT approach can work well to achieve lasting behavioural changes in students..

Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.

This study was about disability organisations opinion concerning ICF: s importance in their work to receive the same recognition and human rights for their members as citizens. The aim has been to elucidate disability organisations awareness about and use/non use of ICF and to increase the understanding of ICF: s importance for recognition and redistribution. Three different methods have been used: literature study, questionnaire survey, both on counties' (27) - and national (26) level and interviews (5) on national level. There is also a distinct difference between the disability organisations that represents people with visible Impairments, who don?t think that ICF is so useful and they that represent people with invisible Impairments, who thinks that ICF is a useful tool.

This is a sociological jurisprudence study which focuses on "child perspective" in Law of Support and Service with Certain Functional Impairments, LSS. The purpose of the study was to clarify the meaning of child perspective in LSS and analyze it in relation to practice. The study was conducted with mixed strategies combining qualitative and jurisprudential methods. Both LSS and Law of Social Welfare, SoL, were studied. Social workers from dirrerent muncipalities in Sweden were interwiewed.

Research shows that people with burnout experience a high degree of Impairments in a range of cognitive functions including memory, attention and concentration. The overall aim of the present study is to investigate whether there is a correlation between subjective estimates of cognition and cognitive performance with objective tests in people with burnout with a focus on working memory and executive functions. Three specific questions were addressed; First, what cognitive problems are described and to what degree? Second, is the performance of executive and working memory tests related to self-reported cognitive problems? Third, are the self-reported cognitive problems related to measures of psychological distress? The study included 77 patients, 65 women and 12 men, with a mean age of 43.48 years. The results show that patients with burnout perceive themselves as having significantly impaired cognition in everyday life, which is clearly evident on the basis of the self-assessment forms PRMQ and CFQ.

The aim of this study is to illuminate images and discourses, in which media describe people with disabilities. The purpose of the study will be fulfilled, by answering the following questions: Is it possible to discern categories of how people with disabilities are described in the media and is it possible to find associations to handicap models? We have chosen to focus on how media describe people with physical Impairments and have made a content analyses of articles, based on the theoretic aim of this study, social constructionism, handicap models and earlier research. Underlying the analyses, are six articles from two Swedish news papers. The results of our research are divided in three categories: assumptions which are taken for granted, hidden meanings and contradicted categories.