Purpose: The purpose of the research is to analyze managers’ use of accounting discretion in goodwill impairment losses of European firms in 2020 – a year of financial distress caused by the COVID-19 pandemic – and whether the discretion employed reflects earnings management. Methodology: The difference in earnings between impairers and non-impairers is analyzed by employing a Mann-Whitney U-test

Grov kvinnofridskränkning har i Sverige sedan 1998 möjliggjort lagföring av flera brottsgärningar under samma rubricering och har diskuterats flitigt under många år. Mäns våld mot kvinnor gestaltas som ett stort samhällsproblem och flera olika lösningar, dels genom kriminalvården och uppdrag av regeringen har försökt angripa problemet men utan några vidare resultat. Syftet med denna uppsats är dä

JM AB, Sverige region syd, vill undersöka hur stort intresset bland kunderna ser ut för att köpa en bostad som är Svanenmärkt producerad. I rapporten undersöks det även om det finns någon skillnad med att producera en Svanenmärkt bostad jämfört med att producera en bostad på det traditionella sättet utan några miljöcertifieringar. För att få en bostad Svanenmärkt så krävs det att en kravlista uppfJM AB, Region South in Sweden, wants us to investigate the amount of interest amongst customers in purchasing Nordic Swan Ecolabelled houses. This report will also examine whether there are any differences between producing a Nordic Swan Ecolabelled house compared with producing a house in the traditional way without any environmental certifications. In order to have a home labelled with the Nordi

Fastighetsbildningsverksamheten står inför ökad digitalisering som en del av en digital samhällsbyggnadsprocess. Mot bakgrund av detta gör Lantmäteriets Fastighetsbildning en översyn av den nuvarande intäktsmodellen för verksamheten och som en del av detta arbete behöver den nuvarande prisbilden undersökas närmare. I detta examensarbete undersöks priskorrelerande faktorer i anläggningsförrättningaProperty formation operation is facing increased digitalization, as a part of integration of digitalization in built-environment practices. In the light of this, the National Land Survey of Sweden’s property formation division is doing an overhaul of their current revenue model. As a part of this overhaul, there is a need to investigate the present price driving factors in the agency’s operations.

This thesis compared the explanatory power on excess return between the Capital Asset Pricing Model and the Fama and French Three Factor Model on the Swedish Market. Fur- thermore, an evaluation of the independent variables included in the Fama and French Three Factor Model was done. This was tested on a sample of 59 listed companies of the Stock- holm Stock Exchange between 2007 and 2015. A total

The quality of a flour can vary greatly depending on the wheat variety and on the conditions while growing the wheat. Currently, the quality is mainly assessed by test baking the flour to observe the volume of the final product. The aim of this study was to investigate if three instruments (Alveolab, Mixolab and Rheo F4) analyzing rheological behaviours connected to dough preparation and baking pr

Frågeställning: Syftet med denna studie var att undersöka patientperspektiv av hjälpsamma och hindrande faktorer i PTSD-behandling. Metod: Sju kvalitativa studier som fokuserade på patienters perspektiv av hjälpsamma och hindrande faktorer i PTSD-behandling gicks igenom. Resultat: Den terapeutiska relationen sågs som viktig och hjälpsam. Patienter betraktade exponering och psykoedukation som hjälpQuestion: The purpose of this study was to investigate patient perspectives of helpful and hindering factors in PTSD-treatment. Method: Seven qualitative studies focusing on patient perspective of PTSD-treatment were reviewed. Meta-ethnography and thematic analysis were used. Results: The therapeutic relationship was seen as important and helpful. Patients viewed exposure and psychoeducation abo

Bakgrund: Barn som ska opereras känner ofta en oro inför ingreppet. Tidigare studier har visat på att fler än hälften av barnen upplever oro i hög grad, vilket kan påverka förloppet inför och efter den generella anestesin. Syfte: Syftet med studien är att beskriva barns oro inför generell anestesi. Metod: Systematisk litteraturstudie med narrativ sammanställning av kvantitativa artiklar. Resul

The rise of global and alternative distribution channels in the automotive industry puts pressure on importers and dealerships, as they face the threat of substitution when it comes to the downstream distribution activities in the automotive supply chain. Thus, to attain a competitive advantage automotive importers and their respective dealerships must strive for a high degree of collaboration in

Syftet med denna studie är att undersöka huruvida det existerar en småbolagseffekt på marknadsplatsen Spotlight Stock Market under perioden januari 2011 till april 2021. Detta har vi gjort genom att jämföra skillnader i reell och riskjusterad avkastning mellan marknadsplatsen Spotlight Stock Market, OMX Stockholms Large Cap-lista samt indexet OMXS30. Vi har även undersökt förändringar i småbolagse

Detta är en kvalitativ studie, vars syfte är att synliggöra socialarbetares upplevelser av digitala klientmöten. Våra intervjupersoner bestod av fyra frivårdsinspektörer från Frivården och tre socialsekreterare från Socialtjänsten, alla inom utredningsenheten. Intervjupersonernas medverkan har bidragit med kunskap inom forskningsområdet. Resultaten har analyserats med hjälp av tidigare forskning sThis is a qualitative study; whose purpose is to illuminate the experiences of the social workers within the digital client meetings. Our interviewees consisted of four probation inspectors from the probation service and three social secretaries from the social services, all within the investigation unit. The participation of the interviewees has contributed to knowledge within the research area.

Informationssäkerhet är en viktig faktor i nästintill alla organisationer idag. Många verksamheter hanterar information som är känslig och det finns ett behov att upprätta regelverk för hur en organisation ska skydda sig. Information Security Policies är ett fundamentalt regelverk för hur en organisation hanterar den information som man besitter inom verksamheten. Denna studie ämnar åt att undersö

The wind energy industry is growing rapidly and as offshore wind expands in the Baltic sea, more and more clusters will be observed. The purpose of this work is to better understand the impact that wakes have on the electricity production for wind farm clusters in the Southern Middle Bank region. This report aims to answer the following research questions; 1) How big of an impact do wakes have on

When an industry has reached maturity, firms operating within the industry can face major changes affecting their operations, on occasion even a holistic change of the entire industry structure. Considering such changes, innovation is identified as a powerful tool to take these changes as chances to stay competitive. As a mature industry in the fast-moving-consumer- goods (FMCG) category, the dair

The aim of this study was to investigate which factors relating to the 1) perpetrator of intimate partner violence and 2) the respondents have an impact on social workers’ judgements about the severity of intimate partner violence. The study was carried out by a factorial survey method - experimental vignettes - in which the respondents were asked to make judgements about vignettes – or fictitious

Abstract This thesis first analyzes the direct and indirect effects of social financing scale on the stock market based on reviewing and summarizing the existing research. Then, studies on the different effects of social financing scale on different industries from the perspective of industry characteristics are also conducted. An autoregressive model is built using the social financing scale data

Digital interviews about digital meetings Curators about young people, changing working methods and digital divide This study aims to investigate the experience of digital change for different curators in Sweden, with a particular focus on young people's psychosocial health during the Covid-19 pandemic. This study is centered around a number of questions, such as; 1) What is central in curat

In this thesis, the consequences of extending the internal symmetries of the standard model with a complex singlet scalar field, are investigated in terms of dark matter phenomenology and the possibility of primordial gravitational wave detection utilizing space based laser interferometry. The scalar potential of the model is constructed with a Z2 symmetry, which allows for the retainment of a lin

Psykologisk kunskap har mycket att erbjuda när det kommer till att förbättra utbildningsresultat och elevers välbefinnande i skolan. Undervisning kan därmed dra nytta av att vägledas av psykologisk kunskap i större utsträckning. Syftet med denna studie var att undersöka skolpsykologers (N = 117) uppfattning om hur psykologiska koncept relaterade till lärande används av lärare, samt att utvärdera sPsychological knowledge has a lot to offer when it comes to improving educational outcomes and student well-being in schools, therefore teaching and learning could be guided by psychological knowledge to a larger extent. The aims of this study were to examine school psychologists’ (N = 117) assessments of how psychological constructs related to learning are being used by teachers in Swedish school

Green and Sustainable Public Procurement are widely recognized as the strategic lever to promote innovation, sustainability, and the strategic tool on environmental and social protections. The extension of sustainability beyond environmental aspects, especially the integration of social and economic aspects is becoming common grounds in most jurisdictions. Meanwhile, this generates a considerable