Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson       Supervisor: Markku Penttinen            Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method:  This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.

Background: A common view about people with diagnosed psychosis is that they are socially withdrawn and that they neither cope nor want to engage in social relationships. Newly published specialist books on this subject also support this view.Aims: To unveil further dimensions of the phenomena by explorative analyzing consumers? own depictions about their ?social relationships".Method: The material is taken from a larger study that followed consumers regularly during a lapse of 3 years. Within this material 15 interviews from three respondents were chosen, a selection which gives maximal spreading concerning age, sex and background. The interviews where analyzed by methods based on Grounded Theory.Results: Three main dimensions were identified: supportive relationships, difficulties and social withdrawal.

This is a case study influenced by Grounded Theory and Symbolic Interactionism. Its focus is on a small group of pupils isolated both geographically and socially from the ordinary school. The composition is written from the children?s perspective. Observations and interviews have made it possible to study both the interaction between the children and also the adults, how the children are described by the adults working with them and what expectations they have on the children.In the light of earlier research, our case study can be seen as an example how the school is dealing with the children?s problems.

Voltage sag indices are a way of quantifying the performance of the power supply, as far as voltage sags are concerned. Indices can be defined for individual events, for individual sites, and for a whole system. A standard method for single-event methods is part of IEC standard 61000-4-30.This thesis emphasizes the importance of voltage sag indices and different methods for calculating three-phase voltage sag characteristics. Three-phase events measured in a medium network voltage over period of one month were analyzed, results examined and statistically evaluated. An algorithm for calculating voltage sag characteristics and indices was created in Matlab.

Near Field Communication, NFC, is a short-range wireless communication technology that enables data exchange between devices in a secure way. A NFC phone has the potential to enable the convergence of wallet, phone and keys, but as many other technological innovations, the launch is struggling. We have discovered that technological innovation is only the first step. For an innovation to be adapted, there need to be business model innovation too. Many actors form the ecosystem of NFC and the business model for each service is still an unsolved problem.

I studien undersöks individers olika behandling i det svenska skolsystemet utifrån etnisk, kulturell och religiös härkomst. Fokus ligger på skolans styrdokument och den teoretiska utgångspunkten är den universalistiska och mångkulturalistiska perspektiven på hur en individ ska behandlas och vilka fri- och rättigheter den ska kunna åtnjuta. Studien belyser de olika perspetiven och eventuella spänningar dem emellan. Slutsaten är att båda perspektiven finns representerade i styrdokumenten och att spänningar faktiskt existerar. Där till konstateras det att det universalistiska perspektivet alltid har ett övertag gentemot det mångkulturalistiska.

The purpose of this study is to, based on qualitative interviews with managers and group interviews with care providers, understand their interpretation of integrity and also their scope for action to satisfy disable people?s integrity at sheltered housing for adults. The questions of this study are: How do the managers and the care providers interpret the concept of integrity? Which scope for action do they have to satisfy the integrity of disabled people? Method: Individual ? and group interviews have been used as methods to gather empirical data. Theory: The theories of scope for action and integrity as a theoretical conception have been used to analyze the empirical material.

The background to this study is an interest for teacher?s thoughts about choices and teachingmethods and motives for these choices. A question is about the meaning of professional experience and the importance of choices in teachingmethods according to the teachers. The purpose of the study is thru a qualitative study examine teacher?s thoughts and statements about choices of teachingmethods to shed a light on different teachingmethods in early years in school.

The transformational leadership and the Swedish Armed Forces? basic outlook on pedagogy are two factors that affect a Swedish military officer. The author has identified a need of understanding the process of personal development. An understanding that couldn?t be supplied by the transformational leadership but that was found in the Swedish Armed Forces? basic outlook on pedagogy.

The aim of this study is to examine how teachers enable students with intellectual disabilities to participate in their own learning journey. The study is based on qualitative methods and data collection has been done through five individual interviews in another European country. The interviews are analysed with a qualitative method inspired by Bryman (2011). The studies theoretical frame is founded on thoughts of Dewey (1997; 2002; 2004). The results of this study shows, among other things, that good relationship between adults in school and students are an important base for participation. To build a good relationship to the students, the teacher has to have good knowledge of each individual student and its disability.

Nature and garden have always had meaning in human's life and succesfully seen as having health giving effects. Health is a state of equilibrium between physical, psychological, social and spiritual well-being. The individual's health is depending of how the society looks and how the individual manages to live her life in it. Stress is one of our time's large public health problems and leads in some cases to burned out syndrome. Stay in nature gives recovery according to theories of environmental psychology.

Nowadays in our society we find it hard for some groups of people to integrate in society. It?s known by media, that the suburbs are presented by a negative view, which often highlights the social problems in these suburbs. We can see that the suburbs still get associated with social problems such as segregation, different attitudes and behaviors, cultural conflicts, poorness etc. This kind of presentation of the suburbs affects not only the society but also the individual living and the personal perception of the individual.

The individual educational plan (IEP) is a document used in Swedish schools. The purpose of the document is to help and support students who have difficulties in their schoolwork in various ways. In my experience, the student does not always understand the importance of establishing an IEP as a support and help at school. In this study I try to understand the students? experience of its relevance and purpose and the impact which can be achieved by an IEP.

At the beginning of the 21st century, youth unemployment is paid attention to by the Swedish government and media. A grand part of the unemployed youth live at their parents´ house because of economic reasons contrary to their primary goal to be able to make their own living. It can be argued that the young unemployed´ s social citizenship is inferior to working citizens´ social citizenship. The thesis will not deal with suggestions on practical solutions, but rather seek for theoretical answers to whether the responsibility for the young people referred to should be a responsibility of the State or of the family. Communitarianism is a relatively young theory which is interesting for this thesis because it sheds light on the dichotomy individual - community.

Coastal sediments are important carbon sinks, storing organic matter and thereby helping to reduce the amount of greenhouse gases in the atmosphere. However, they can also act as carbon sources if the deposited organic matter decomposes rapidly, contributing to increased greenhouse gas emissions and global warming. Rapid decomposition partly depends on the degradability of the material itself. In this literature review, I examine which coastal plant species dominate different locations along the Swedish coast, based on coverage data from the ClimScape project (www.climscape.se). For the most dominant species, I investigated the type of organic matter they may contribute to the sediments and based on those results I qualitatively assessed which sites that may function as carbon sinks or sources.