The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.

Studien tar sin utgångspunkt i teorin om mental accounting. Vi behandlar för det första kategoriseringen av tillgångar och utgifter i olika konton i det mentala bokföringssystemet. Konkret undersöks huruvida någon skillnad i vilka inkomster eller tillgångar som används till olika typer av utgifter kan påvisas. Kontona som vid operationaliseringen valdes för att beskriva finansieringen av ett köp var ?regelbunden inkomst?, ?plötslig inkomst?, ?sparade pengar? och ?avbetalning?.

The author?s common interest for healthy employees, brought reasonto study how line managers can manage and develop this withsupport from HR. Previous research highlights that knowledge ofhow health is promoted is missing. Line managers have a key role inworking with contributors´ health. The aim of the study is toinvestigate how managers are working for the well-being ofemployees and which aid dedicated to line managers from the HRfunction, and how support and the work with employees? health canbe developed.

The subject of this study was to research whether or not different forms of employment contracts had any effect on self reported health. Whether or not any difference between these forms could be explained through the use of employee health care was also a given point of interest. To achieve this, data from the national Swedish institute of health (FHI) was used, with 6465 of the 12 166 that participated in the study. Logistic regression was the primary statistical method.Initial Chi2-analyzation found no significant difference between the two main employment forms present in Sweden. However, when the variables age, sex and level of education were held constant through logistic regression, a difference of odds at 22% between the two employment forms could be identified.

This thesis aims to investigate if peer-groups based on industry classification perform as well as, or better than, peer-groups based on other measures that represent factors affecting the price-to-earnings multiple. In contrast with previous empirical studies, a solid theoretical approach is used in defining which factors, according to valuation theory, affect the P/E-ratio. The factors identified as explanatory are accounting measures, risk and growth. Furthermore, we have recognized several measures that represent these factors. These measures are tested for accuracy of prediction in terms of the P/E-ratio for peer-groups based on these measures relative to an industry classified peer-group.

The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased goodwill method. The full goodwill method is considered to be a superior alternative and is therefore suggested to become the standard from 2007. This paper comprises a quantitative study of the effects on certain key ratios for companies listed on the Stockholm Stock Exchange, arising due to the proposed transition. The period examined is 2004 and 2005.

 Aim. To describe patients who have got a recommendation by a telenurse to visit the emergency department and how many of these patients could have received care in the primary health care instead. Further on, the aim was to describe if there are patients not following the recommendations.Methods. Quantitative, descriptive study, with an examination of medical records of the patients, which the telenurses recommended to visit the emergency department, during one week. Assessments whether the patient could seek medical care at the primary health care was made, firstly based on the telenurses documentation and secondly on both the telenurses and the emergency department´s documentation.Results.

One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.

The purpose of this study is to examine how well the teaching of physical education meets the needs of a future life in the building and construction industry. In order to answer the survey's purpose, we have carried interviews with teachers for the subject Physical education and health as well as with teachers for the Building- and construction program in order to through their experience gain understanding of common health problems in the profession, but also to gain a deeper understanding of the importance of the subject Physical education and health for this profession. We have reported and described previous research and then analyzed it during our processing of collected data material. The result of the interviews showed that the teachers as far as possible are trying to adjust the lessons to suit this practical program. They also indicate several aspects to consider in order to further customize the education for students in the Building- and construction program.

The number of people with another culture isincreasing in Sweden. This change in society bringsconsequences in health care that has not any methodsto manage. The Muslim woman?s meeting with thehealth care is one of those areas. The aim with thisstudy was to describe the nurses meeting with femaleMuslim patient.

This study is a quantitative study designed to examine whether training in health issues may have contributed to the increase in head managers' psychological capital (PsyCap). Construction consists of the following components: self confidence, hope, optimism and resilience. A high PsyCap considered beneficial in organizational change and steer towards the positive development and helps individuals in stressful situations. The results show an increase of characteristics such as hope and optimism among managers (N = 15) who have undergone training in health issues compared with managers who have not undergone training. However, the tests show no significant difference in head managers' attitudes to health breaks, not the severity of granting health breaks in the groups as a result of training.

Background: Human interaction by touch plays a central role for our health and well being throughout life. When people touch each other our bodies release a hormone called oxytocin into the bloodstream, this gives the body a soothing effect. Touching on the other hand can be perceived as unpleasant if it is not in accordance with the patient?s norm or wishes. From biblical times and through to today human touch plays a central part of nursing.

Background: The latest development within the business world has been characterized by deregulation and globalization which has made the company bigger and even more influential. The increased power has resulted in a shift of responsibility for the community from the public to the private sector. (Steinholtz och Löhman, 2003) There have been many trends regarding what accountability includes and how financial accounting can be complimented in a useful and reliable way. Some trends have come to stay whilst others have shown to be less successful or the world has not been ready for them. (Larsson, a, 2002) Purpose: The purpose with this paper is to look at the historical development towards accounting for sustainability and to investigate what factors that might have hade an impact on this development.

The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company?s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion.

Background: In 1994 came the general prescription law in force for the district nurses with specific training in pharmacology and pathology in Sweden. According to The National Board of Health and Welfare from 2004 follow-up of the use of the prescription law revealed that nearly half of the district nurses used their prescription once a week. According to previous research the district nurses and patients were positive to the district nurses administration of prescriptions. Doctors, contrariwise, were not as favorable to the district nurses administration of prescriptions. The responsibility of the heads of the health centers is to promote the district nurses to prescribe and make sure that it works in a satisfactory manner.