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 paper will clear out the student perspective in order to examine students' attitude towards what would be important to touch on a matter of life. The essay will explore what is important for students to discuss and Respond to their environment in schools and perceived to be relevant to talk about in life skills. There is an object which deals with gender and masculinity in the study. The study would examine whether a student perspective on life can affect the current knowledge of gender structures in the school. Qualitative research interviews were carried out in seven students in grade 9 at a school located in inner suburbs of Stockholm.

This qualitative studie discusses how psychologists can integrate clients' secular or religious philosophies into counseling and psychotherapy, as themes that are psychologically meaningful. The studie also discusses how psychologists can understand and Respond to the psychological aspects of clients' existential and religious experiences. Eight psychologists were interviewed and their experiences were analysed using a phenomenological method.The results of the interviews suggested that the eight psychologists could handle the psychological aspects of clients' philosophies, by investigating their own personal philosophies and scientific ontologies. It was also discussed how an awareness of the psychologists' professional boundaries and personal experiences of existential and religious phenomenons, could facilitate an integration of clients' existential and religious experiences..

Previous research studies have shown that teacher?s attitude towards girls and boys rather reinforces, than counteracts behavior as stereotyped gender concepts. Order and discipline seem to be important parts of the daily routines in school context and to maintain discipline a constant communication and dealing with pupils are in order. The purpose of our examination aims to study how teachers Respond to boys and girls in situations like creation of order. The analysis is based on observations of the interaction that takes place verbally and none verbally between pupils and their teachers in creation of order situations.

AbstractPurpose/Aim: The purpose of this paper was to identify the communication process at the company Cherry casino and see what opinions the employees had about it. Moreover, an evaluation of the used strategies was done and an analysis about what perhaps could be done to improve the attitude, communication and in the end the result for the company.Material/Method: The empirical material was gathered through qualitative interviews and theory application.Main results: The transmission of information regarding the regular work related information works just fine and the channels used are well chosen. But more large-scale information that deals with the company?s plans, strategies and targets is not handled in the right way. Neither is the Respond.

When a family member is being cared for in palliative care relatives often need support to be able to support their family member. The purpose of the literature review was to illuminate the nursing staff?s support from the relatives? perspective when a family member is being cared in a late palliative phase. The study is a literature review, there already existing research are surveyed. The findings were structured into two parts, tangible- and the intangible support.

The purpose of this thesis is to increase the understanding on how market leading pharmaceutical companies in Sweden limit the market share decrease when these companies patent expires. In order to Respond to the purpose, two research questions have been asked: how do pharmaceutical companies deal with market strategies prior to the expiration of a patent: and how the market strategies is used when a patent has expired and as a consequence, generics entered the market. A case study was implemented based on two interviews with a brand manager and a therapy area manager within the company Pfizer AB in Sweden. The results suggest that pharmaceutical companies implement strategies in numerous ways which differs substantially from the theories, this having to do with Swedish legislation. The main aim with the execution of the strategy, before and after patent expiration is not to limit a decrease in market share hence, rather to retain the pharmaceutical companies strong brand image.

When a family member is being cared for in palliative care relatives often need support to be able to support their family member. The purpose of the literature review was to illuminate the nursing staff?s support from the relatives? perspective when a family member is being cared in a late palliative phase. The study is a literature review, there already existing research are surveyed. The findings were structured into two parts, tangible- and the intangible support.

To this day, battery of women is a global problem. The aim of this paper is to examine this problem in the country that is considered to be one of the most equal countries in the world, namely Sweden. How big a problem is it, what is the social outlook of the victim and how does the Swedish justice system Respond to this issue? These are some of the questions that will help to form an answer to the question if Sweden is a sanctuary for femalebatterers.Due to the resistance of implementing the entire penalty scale and the use of judicial methods, such as restraining orders and its effect on the women, the conclusion drawn from the answers is yes - Sweden is that sanctuary. The Swedish justice system is not tough enough when it comes to the abuse of women.

Purpose: The purpose of this study is to analyze how employees perceive their leader / manager. How the leader / manager perceives himself in relation to employees and what differences exist.Research Method: The information was made through a qualitative approach. The study includes interviews with semi-structured questions and a subjective selection. The authors interviewed seven Respondents from a service company. Based on the information the authors have attempted to draw parallels between the leader?s behaviour and theories involving different leadership styles and see how the employees perceive the leader.Conclusions: The employees and the leader have the same ideas about what is a good leadership.

Swedish as a second language and special education are two topics that have a lot in common. I have chosen to in my study look at something that is covered by the two subjects: Swedish as a second language education that is taking place in a group segregated from the class. I have interviewed students in preschool, grade one and grade two to learn details of their experience of the segregation. Finding out that it is mostly bad planning and trouble getting the schedule together that?s affecting the pupils in a negative way.

My essay is written from a basis of one of my own experiences were a child is perceived by us pedagogues as lonely and introverted, as well as having trouble socialising because of, what we can see, difficulties making himself understood verbally. I want to highlight how I as a pedagogue can Respond to and strengthen children who are outside but still with the group, in a certain sense. I want to reflect on how we can deepen our understanding of these children and how we can facilitate for children who do not follow the norms of society when it comes to communication. I will analyse and draw conclusions with the help of theorists such as Jean Piaget and Lev Vygotskij and interpretations of these, but also look at it from a sociopsychological perspective as the interactions between people and environments play a large and distinctive role in preschool. The purpose of this essay is to enlighten how different we can see and experience situations in preschool.

Background: Mental illness is a growing public health problem which can cause significant disabilities and lead to poor quality of life. As primary care nurses often are the first to encounter these patients they need knowledge to be able to Respond appropriately to this group.Aim: The aim was to describe how the sufferer of mental illness experiences the introduction to primary care. Method: The literature review was based on the results of 11 scientific articles which were analyzed with the inspiration of a metasynthesis method.Results: Four categories emerged: the experience of being treated like a human being, the importance of a therapeutic space, the experience of time and availability as well as the importance of competent personnel and the importance of continuity. Patients described different aspects deemed important when encountering nursing staff. Conclusion: Patients experienced that they received good care when they felt listened to and seen as individuals with their own thoughts and feelings.

The present study aimed to replicate Tversky & Kahneman's' survey of 1981 The Asian Disease Problem. A survey was conducted on the Internet (N = 200). An identical problem was added, yet with The Swine Flu as the disease. This was done to be able to investigate if there are any order effects, and also if it matters whether the mentioned disease is fictional or real. The results show the same results as Tversky & Kahneman already noted; positively and negatively framed problems generate different responses from the participants.

The purpose of this study is to create an understanding of how parents and preschool teachers experience induction at preschool. The induction creates collaboration between preschool teachers and parents where the interaction and socio-cultural factors have been key theories for the work task.The method used has been of qualitative nature where interviews were made with parents and preschool teachers. In these interviews, they shared their insights of how they experienced the interaction and communication during induction. I asked the parents what they felt was good communication and interaction during the induction. The same question was given to preschool teachers to Respond to and also if there was something that worked less good during induction.The results show that parents and preschool teachers feel that induction works well satisfactory and that it is important that the interaction work well between both parts.