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1	Are Goodwill Impairments Value Relevant? : A comparative study between two European countries Posth, Gustav, Stoltz, Marcus January 2021 (has links) 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. goodwill impairments value relevance learning effect institutional settings Business Administration Företagsekonomi
2	Other Classrooms: Beyond the Disciplinary Spaces of the Past Dahlbeck, Johan January 2008 (has links) The following thesis is at once a somewhat rudimentary attempt to relate the history of the classroom while describing the potential impact on the space of learning by the introduction of a new type of computer program into a school setting. It asks the question: how is the space of learning affected by the use of this specific type of computer program as an educational tool? In order to begin to formulate an answer to this question I have drawn upon the theorizing of Foucault and Deleuze in particular. Establishing the modern classroom as a relative of sorts to the disciplinary spaces of the past, I conclude that the means and practices by which pupils are being controlled within the space of learning have shifted from discipline being extorted exclusively by the teacher – who in turn is aided by the physical and temporal constraints of the classroom – to control being applied by each individual pupil through technologies of the self. This, in turn, led me to the conclusion that although there are certainly quite tangible effects on the space of learning itself, the actual mode of learning may very well be kept intact through techniques designed to control the behavior of the individual pupil beyond the disciplinary spaces of the past. Space of Learning Classroom Genealogy Discipline Control Heterotopias Technologies of the Self Space-Time Relation Power Relations Creative Learning Online Michel Foucault Boku Microsoft Children Institutional Settings Childhood History of Education Humanities and the Arts Humaniora och konst

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Are Goodwill Impairments Value Relevant? : A comparative study between two European countries

Other Classrooms: Beyond the Disciplinary Spaces of the Past