The purpose of this study was to examine the value relevance of goodwill impairments in regard to market value. A quantitative methodological approach was used to determine if the relation between goodwill impairments was influenced by different institutional settings, which was the first research question. The second research question was to see if there was a learning effect associated with the use of goodwill impairments that has appeared in the post- implementation period of the mandatory IFRS standards, that were enforced in the European Union in 2005. This was done by statistically comparing data from Swedish firms with data from British firms. The findings show that there are indeed institutional differences, but the evidence also suggests a learning effect to some extent. These findings add to the literature that there are important institutional differences and learning effects associated with the implementation of accounting standards, as well as offering some insight to standard setters on the value relevance of goodwill impairments.

Background: The purpose of accounting and financial reporting is to provide useful information for its users in their decision-making. The importance of intangible assets for companies in the modern digital economy has led to debates concerning how it should be presented in accounting. As of today, the relevance and reliability of intangible assets can be questioned since large values of intangibles are left out of accounting and financial reports. Purpose: The aim of the study is to investigate the association between reliability and value relevance of intangible assets.  Method: Using the Feltham and Ohlson (1995) model, we test the association between intangible assets and market valuation of firms. We divide the sample into reliable and unreliable and test whether there is any difference in value relevance of intangible assets between the groups. Conclusion: The result indicates, without statistical significance, that reliability seems to matter more for goodwill than for total intangibles and other identifiable intangibles. Moreover, we suggest that investors seem to focus more on accounting standards and uncertainty than management discretion when assessing reliability of intangible assets. However, we are not satisfied with how reliability has been operationalized earlier and this study reinforces our doubts. Thus, among other suggestions we propose further research directed towards investors to find out whether reliability is important and what they consider as reliable.

This master thesis examines the communication strategies of three municipal archives in Stockholm, Uppsala and Gothenburg. These communication strategies are specifically formulated towards the archival sector and the specific archives in question. A reoccurring theme in archival literature focuses on the need of archives to become more visible and up to date in society. Therefore, this master thesis aims to examine how municipal archives work with changing the narrative of “the dusty archive” and reaching out to the public utilising their communication strategies.In two cases, that of Stockholm stadsarkiv and Regionarkivet Gothenburg, professional communicators had been employed to work with the archive's internal and external communication including the formulation of strategic communication policies. Uppsala stadsarkiv on the other hand, had an archivist who oversaw and was in charge of the “communication process”. In interviews with the co-workers from all three archives one primary question was whether the strategies have been successfully implemented in the organisation or not. Following results were found: In some ways the communication strategies have managed to make the archive more attractive for visitors and users - especially in terms of public activities, such as publicly held lectures.Other challenges remain, for example communicating the archives in a way that is generally easy to grasp. The reason for this was described as the municipal archive's duality between being both an information management body and a cultural heritage institution. Archives are still being described as “a hidden gem of information” from an informant's point of view. This indicates that the archives' dual function as being difficult to communicate in a straightforward way. The results show us that all three municipal archives find communicating archival function to be a challenging task. This is a two years master's thesis in Archival science.

Magister Educationis - MEd / The twenty-first century society demands a high level of mathematical literacy. This drove Korean educators to evaluate their students using international mathematics tests such as TIMSS, PISA and IMO. In these tests, Korean students ranked highly among the participating countries. Korean students, however, had done poorly in the application of mathematics in daily life situations as well as in their interest in mathematics in co~parison to those of other countries. Based on these observations, the present study is an investigation on the contexts which Korean grade 8 to 10 students would prefer to deal with mathematics, in order to improve these weak points and thus increase their mathematical power. The aim of this study was thus to investigate mathematical literacy in connection with the relevance of mathematics and mathematical modelling. The study pays more attention to mathematics education 111 real life situations. Data was collected using the ROSME questionnaire that deals with contexts preferred by students for mathematics education. A sample made up of over 1600 learners in grades 8 to 10 were randomly selected from 21 schools. Data collected from these learners was analysed using Kendall's W mean rank method in the SPSS 12.0 program since the data for this study were ordinal. The most important finding of this study was that, "Mathematics that entertains and surprises us" came up the highest ranked item. This indicates that mathematics education must be directed towards raising learners' interests. The lowest ranked item was, "Mathematics used to calculate the number of seats for parliament given to political parties after elections," and this might indicate among other things that political activity does not attract students' interest in a society where the concept of well-being is dominant. In general, Korean learners appear to favour learning mathematics in technological contexts and show less interest in political and agricultural contexts. In conclusion, this study suggests that teachers should use contexts that increase learners' interest in classroom activities. Korea has today become one of the strongest Information Technology countries. Therefore mathematics curricula and textbooks which are appropriate to this context must be provided for more efficient mathematics education. Thus, it becomes imperative that the Korean school system must develop a particular program for nurturing learners' mathematical power. Furthermore, mathematics education policy makers must reconsider whether the current education system, Pyungjunhwa Kyoyuk system, should be used or not.

Bakgrund och problem: Tidigare studier visar att antalet hållbarhetsrapporter växer men att det finns stora brister i kvaliteten i form av relevans och trovärdighet. Den svenska stålindustrin brukar få mycket mediauppmärksamhet för sina stora utsläpp, som år 2019 stod för 12,16%, av landets totala utsläpp. Sedan 2017 har det varit obligatoriskt för företag som uppfyller särskilda kriterier att hållbarhetsrapportera. Således uppstår frågan om hur lagkravet påverkat kvaliteten i dem svenska stålföretagens hållbarhetsrapporter mellan åren 2016–2019. Syfte: Syftet med denna studie är att granska och mäta kvaliteten i svenska stålföretagens hållbarhetsrapporter för att sedan se hur dem har förändrats mellan åren 2016–2019. Detta för att se hur införandet av obligatorisk hållbarhetsrapportering år 2017 har påverkat kvaliteten i hållbarhetsrapporterna. Resultaten av studien kan förslagsvis användas som underlag vid jämförelser med andra branscher. Metod: I denna studie har en longitudinell forskningsdesign valts för att följa kvalitetsutvecklingen från år 2016 till och med år 2019. Studien använder sig av en kvalitativ innehållsanalys utifrån ett kodningsschema för att undersöka kvaliteten i form av relevans och trovärdighet i hållbarhetsrapporterna. Resultat och slutsats: Resultatet stöds av tidigare forskning och visar att kvaliteten ihållbarhetsrapporterna har ökat successivt över åren 2016–2019. Den lägsta nivån har höjts avsevärt i både relevans och trovärdighet samtidigt som CSR-aktiviteterna blivit mer homogena över tid. Företag som tillämpad GRI:s standarder får högre kvalitet i sina rapporter. Tydligare lagar och krav på innehåll och standarder kan leda till hållbarhetsrapporterna kan få ökad kvalitet och jämförbarhet. / Background and problem: Previous studies show that the number of sustainability reports is growing, but that there are major shortcomings in quality in the form of relevance and credibility. The Swedish steel industry usually receives a lot of media attention for its large emissions, which in 2019 accounted for 12.16% of the country's total emissions. Since 2017, it has been mandatory for companies that meet special criteria to report sustainability. Thus, the question arises as to how the legal requirement affected the quality of the Swedish steel companies' sustainability reports between the years 2016–2019. Purpose: The purpose of this study is to examine and measure the quality of Swedish steel companies' sustainability reports and then see how they have changed between the years 2016–2019. This is to see how the introduction of mandatory sustainability reporting in 2017 has affected the quality of the sustainability reports. The results of the study can be used as a basis for comparisons with other industries. Method: In this study, a longitudinal research design has been chosen to follow the quality development from 2016 to 2019. The study uses a qualitative content analysis based on acoding scheme to examine the quality in terms of relevance and credibility in the sustainability reports. Results and conclusions: The results are supported by previous research and show that the quality of the sustainability reports has increased gradually over the years 2016–2019. The lowest level has been raised significantly in both relevance and credibility, while CSR activities have become more homogeneous over time. Companies that apply GRI's standards get higher quality in their reports. Clearer laws and requirements for content and standards can lead to sustainability reports can increase quality and comparability.

This thesis examines the concepts of textual order and chaos, and how Relevance Theory can be used to translate texts that do not adhere to conventional textual practices. Relevance Theory operates on the basis of presumed order in communication. Applying it to disordered communicative acts provides an opportunity and vocabulary to describe how communication can break down, and the consequences this can have for translation. This breakdown of order, which I am terming a ‘chaos principle’, will be examined through the lens of a Russian-language short story called “Lunokhod”, a story in which textual order, as described by Relevance Theory, breaks down. In this thesis, I first lay out several translation challenges presented by my corpus, discuss each with reference to Relevance Theory, and examine the implications for translation through sample translation segments. This deconstruction section argues that conventional translation methods fail to properly address the challenges of my corpus. Next comes a reconstruction section, in which I develop a theoretical framework for my translation that has roots in Relevance Theory but that frees the translation from the constraints imposed by an ordered view of communication. Finally, I present the translation itself.

The new standard IFRS 16 regarding leases was implemented 1st of January 2019 with the aim to improve accounting for leases and to provide more faithful information on the financial statements. We are conducting a value relevance study to observe to contribution of IFRS 16 to more value relevant information for investors and analysts. We are adopting an adjusted version of the valuation framework developed by Ohlson (1995) to be more coherent with the expected changes due to the new standard. We measure changes in value relevance pre and post the implementation of IFRS 16 using 8 quarterly interim reports representing the fiscal years 2018 and 2019. Furthermore, we are adopting an industry adjusted model to measure if value relevance has changed more in lease prevalent industries since industries such as retail, airline and service industries are expected to experience larger changes due to the new standard. We are considering 262 companies listed on the Swedish stock market, NASDAQ Stockholm. Our results suggest that the value relevance has increased in the post period of the implementation, especially in lease heavy industries.

Studien syftar till att undersöka hur lärare upplever betyg och bedömning i ämnet idrott och hälsa. Begreppen som är centrala för studien är relevans, giltighet och tillförlitlighet. I strävan mot en likvärdig bedömning i den svenska skolan är just dessa begrepp betydelsefulla för lärare att utgå ifrån. Insamlandet av material till studien har gjorts genom kvalitativa semistrukturerade intervjuer. Resultaten från dessa intervjuer visar på likheter och skillnader i hur lärare arbetar för att förankra studiens centrala begrepp i sin bedömning och betygsättning i ämnet idrott och hälsa.  I studiens sista kapitel diskuteras respondenternas svar i relation till vetenskaplig forskning. / The study aims to investigate how teachers experience grades and assessments in the subject of physical education. The concepts that are central to the study are relevance, validity and reliability. In the quest for an equivalent assessments in the Swedish school, these concepts are important for teachers to start from. The collection of materials for the study was done through qualitative semi-structured interviews. The results of these interviews show similarities and differences in how teachers work to anchor the study´s central concepts in their assessments and grading in the subject of physical education. The last chapter of the study discusses the respondents´responses in relation to scientific research.

Colleges and universities typically provide remedial reading coursework for English language learners (ELL) to develop academic reading proficiency. However, a disproportionate number of ELLs fail to exit remedial classes. Prior research has indicated cultural relevance can motivate and stimulate learning; however, the extent to which a culturally relevant classroom curriculum makes a difference in the ELL classroom experience has not been fully explored. This study describes the experience of cultural relevance in an academic reading ELL college class. Moll's funds of knowledge was used as the conceptual framework in a qualitative case study to examine how cultural strengths and knowledge can be embedded into instruction for enhanced learning. Data were collected from one teacher and 10 ELL student interviews, lesson observations, and the course syllabus with instructional materials. The results from an inductive analysis revealed four major themes: cultural relevance, student characteristics, reading English, and social learning, which aligned with the funds of knowledge framework. Further, it was found that a teacher's role can serve as the cultural bridge to enhance ELL's cognition. Recommendations for future research include a larger and more culturally diverse group of participants to (a) explore if a consistency occurred that was informed by cultural experience, and (b) investigate the experience of culturally relevant pedagogy for ELL students. Social change implications include culturally relevant pedagogical practices, a cost effective instructional model, and successful academic English acquisition for ELLs.

Schools of nursing educators are faced with redesigning nursing education to meet the complexity of implementing communication and patient- centered care to improve patient safety. This qualitative case study addressed the problem that teaching communication and patient- centered care were not threaded throughout curriculum, which left many new graduates nurses unprepared. The purpose of this study was to understand classroom experiences of new graduate nurses to meet performance outcomes. The research questions focused on understanding the classroom experiences of new graduates' of a nursing program by assessing the two concepts and how to address preparatory practices. The target populations were new graduates' of nursing programs who had been working in a hospital for less than 1 year and are registered nurses. Emergent themes regarding the new graduates classroom experiences strengths and areas of improvements were extracted from the 10 participants interview questions, and practice experiences from the journal recordings were manually coded, validated , triangulated, and member checked with eight themes that emerged from face-to-face interviews, theoretical frameworks, and the current literature. The researcher determined that the new graduates' nurses were self-motivated to implement communication and patient centered care, however incorporating the two concepts in the class instructions would be a safer preparatory experience. This study may contribute to positive social change through raising awareness regarding the overall standard of nursing education, which may lead to a reevaluation of nursing curricula and teaching strategies so that new graduate nurses may master the complexity of clinical practices resulting in positive performance outcomes