Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.

Background: Stress is a contributing factor to the increase in mental illness among teenagers. The school nurses are obliged to work promotive to prevent ill health in teenagers. The psychosocial part takes more of school nurses? time while other school health duties increases.Purpose: To highlight the school nurses? experience of teenagers stress and the work to help them deal with it.Method: A qualitative study with semi-structured questions. A strategic sample was used and eight nurses participated.

Background: Mental health problems among children and adolescents have increased. The school is an important arena for prevention of mental health problems. There is a huge demand for successful interventions. SEL is a method that aims to increase the social and emotional competence among children and adolescents. The program SET applies this method.

Vaccination as a part of the preventative public health project has for many years been one of the important tasks of the children's health care. The vaccination program has been adjusted to current research and the health situation in the country. Having their children vaccinated is not something obvious for all parents, though. Especially the vaccination against measles, whooping cough and German measles have been questioned. The purpose of this literature study was to investigate the reasons for the resistance to vaccinate and to illuminate the security creating advice of the nurse at the public health centre.

The purpose of this survey was to map out the health pf some of the 11 and 12 years old children in the city of Umeå, as well as to find out what factors intend to influense the children´s health. A questionnaire was distributed in four 6th grade classes whitin the municipality of Umeå. Two of the schools were located in the city while two were located in near villages. This selection was decided in order to map out diffrences in health related to the children´s home environment. 80 pupils took part of this study.

Introduction: Mental illness is a public health issue which 20-40 per cent of the inhabitantsin Sweden suffer from. Many factors can lead to mental illness and because of that it isimportant that different organisations and professions collaborate in prevention and healthpromotion work. To develop the collaborative process by noticing difficulties and successes,documenting, follow-up and evaluation is of great importance. Aim: The aim of this literaturereview is to investigate which methods are used for evaluation of health promoting anddisease preventive collaborative projects, which focuses on mental health directly orindirectly, and find out what results these projects has revealed. Method: Literature reviewwith descriptive design.

Purpose: The purpose of this paper is to contribute with knowledge regarding the connection between the socialization process and the organizational commitment perceived by junior accountants. Based on Van Maanen and Schein's (1979) model, we intend to identify and describe how selected socialization strategies affect junior accountants? perceived affective, continuous and normative commitment during the initial five years in the firm.Research methodology: Semi-structured interview was chosen as the key approach for gathering essential data. Interviews were conducted at three major accounting firms with a total of eight interview participants. The study has a qualitative approach because of the ability to go in depth on the studied phenomenon.Conclusion: The socialization process consists of individual, informal, sequential, fixed, serial, and investiture strategies.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Hair care is a hygienic treatment and is supervised by the Local Environment and Public Health Committee in the municipality. According to the Swedish Environmental Code, hairdressers as all practitioners are required to take measurements to protect the environment and public health. In hygienic treatments hazards may arise from inadequate hygiene practice which spread infection. Hazards may also arise from the use of hair care products such as permanent wave solutions, bleaches and hair dyes. Some hair dye components are known to cause contact allergy, mostly in hair dressers who are exposed professionally but also in some cases in consumers.

In order for companies to be competitive they perform different types of development projects.  Due to globalization a greater focus is added on costs, not least on costs in development projects. Project controllers are involved in development projects in order to review the financial aspects. The authors have examined the role that project controllers hold in respect of two Swedish manufacturers, Volvo CE and Scania CV. The investigation has revolved around three main issues where the authors conducted interviews with controllers that do not work in development projects and project controllers in development projects. The goal of the interviews was to gain a greater understanding of the role of project controllers, how this role will differ from those that do not work in development projects and the difficulties faced by project controllers.

Revenue is the largest post in the financial statements but is often least described. They are an important element when different companies are compared with each other. Revenue is often associated with assessment which Enron and Prosolvia is two examples of. Enron reported their incomes and assets while their costs and debts were not reported. Thus were a positive image maintained of the company when the financial position in reality were otherwise.

In healthcare there is a rapid development towards introducing and implementing a wide range of information technology (IT) to aim for higher quality and more effective care. A common health information system (Cambio Cosmic) has been implemented in Landstinget Kronoberg. Clinical microsystems are the frontline units where staff and pa-tient meet. When the conditions in the microsystems are changed, it is interesting to de-scribe and analyse the consequences.The purpose of this study is to describe how health care staff uses a health information sys-tem and how they experience its functionality in their patient work. Initially, a literature re-view about the use of health information system was undertaken, followed by a qualitative case study based on interviews about how healthcare staff describes their reality.

The aim of this study was to investigate the importance of nature for the health and well-being of young adults. A qualitative method was used and data was collected through semi-structured interviews with eleven people from the ages of 15-20. The interviews were transcribed with the results of the study revealing that nearly everyone felt calm and relaxed while they were in a natural environment. The most common motivation to be outdoors was socializing with friends, performing any kind of sport and/or taking walks. Reasons to stay indoors were rainy, cold weather, lack of time, and in some cases circumstances related to their surroundings, such as where they live.

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).