Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

Background: The population of the world is getting older and in the year of 2020, 1.2 billion people will be 60 years or older. A common health complaint affecting the quality of life in elderly persons are sleep difficulties. Physical activity is claimed to improve sleep quality and the maintenance of a normal circadian rhythm. Several studies have shown positive effects of physical activity on sleep quality, still the evidence of physical activity as sleep-promoter is insufficient. Aim: The aim of this study was to investigate associations between physical activities and sleep quality in persons ?60 years of age.

Background: The district nurses profession has traditionally been health promotion. In order to find patients with excessive alcohol intake, district nurses use AUDIT. Research shows that health professionals find it difficult to face alcohol abusers in primary care. AIM: The aim is to describe how district nurses work with AUDIT. Method: Semi-structured interviews with six informants were carried out.

The role of Art in Healthcare and its requirements through a study of Diagnostic Center (DC), a Hospital with Art and Architecture integrated.Issues: Who selected Art for DC and on what foundations? How are Art and Architecture integrated, and what is the established knowledge of Art in Healthcare?Studies of reference material, theses, research articles and interviews. Hermeneutic and discourse analyses were used.Theorists: Barthes, Bourdieu, Foucault, Arnheim, Sjögren, Rasmussen.Results: A regional group selected local Art, mainly nonfigurative, and integrated it early in the architectural process. A stimulating non-traditional hospital environment with a modern design and two artists created work specifically for the environment.Art affects our Health and Caring Sciences is a scientific field that is studying how art affects patients and staff. It is relatively new but it is growing into a vast field of research, learning more about Art's effect on Health..

Public health is a concern of many important areas of society and it is therefore of great importance to examine and expand the goals of public health work within different sectors, e.g., school. Sexually transmitted diseases, sexual violence and mental health problems related to sexual orientation are some of the public health problems in society today. Throughout childhood and teenage years, norms and attitudes regarding sexuality and coexistence are formed, which means that school is an important arena when it comes to creating proficient conditions for    coexistence and sexual health. The quality of sex and coexistence education in Swedish schools differs in quality; for content and magnitude vary greatly among schools. It is, therefore, of interest to study how students experience sex and coexistence education, like prioritizations and desires.

Koncernbidrag är en transaktion som syftar till att genom vinstöverföring mellan bolag i en koncern jämna ut förluster och därmed minska koncernens totala skatt. Redovisning av koncernbidrag i Sverige saknar direkt reglering, utan har utlämnats till praxis och rekommendationer, som visar sig vara oeniga om huruvida koncernbidrag ska redovisas över resultaträkningen eller direkt i balansräkningen. Från och med 2005 ska alla börsnoterade bolag, i enlighet med EU-lagstiftningen, upprätta sina koncernredovisningar enligt International Accounting Standards Board:s föreskrifter. Studien visade hur övergången till redovisning enligt IASB:s regler har påverkat de noterade bolagen i deras redovisning av koncernbidrag genom att utreda om IASB har några uttalade regler för hur koncernbidrag ska redovisas, till vilken kategori i redovisningen koncernbidrag kan hänföras, om standard saknas eller om de enligt IASB inte ska ingå i redovisningen överhuvudtaget?Syftet var att kartlägga vilken historisk utveckling regleringen av koncernbidragsredovisning har genomgått, vilken redovisningspraxis som finns och hur den förhåller sig till svenska och internationella regler.

During the last 20 years, the Swedish health care system has faced major changes. One of them is the increasing pressure to generate economic profit due to private businesses entering the market. Health care units are forced to make some structural changes in order to become effective and efficient. As a result merger and acquisitions has become a part of the health care sector, and seems to be an increasing phenomenon. Mergers and acquisitions have mainly been studied in the industry.

Sleep has a substantial effect on health status where good sleeping habits proves positive on learning. The aim of the present study was to map the views and perceptions of sleep and its effects on health and school performance on 12-year olds. The goal is to visualize these views to give teachers the possibility to better plan the education in concordance with the students? abilities. The study is based on qualitative semi-structured interviews where 12 students aged 12 have partaken.

The main purpose of this thesis was to examine how hospital librarians worked with young people at a children?s and young people?s hospital in Sweden. We wanted to see how they promoted their health with culture and cultural means such as book trolleys. We did a case study, and made three qualitative interviews with the hospital librarians. The purpose was also to find out what the hospital librarians thought of young peoples.

Syftet med denna uppsats har varit att undersöka i vilken utsträckning företag på Stockholmsbörsen följer IAS 36 p. 134, vilket behandlar nedskrivningsprövning av goodwill. Även vilka faktorer som påverkar denna informationsutgivning analyseras..

Det är viktigt att se hälsa ur ett helhetsperspektiv där den sociala, fysiska samt psykiska hälsan ingår. Människan tillbringar en stor del av sitt liv på arbetsplatsen, det är därför en viktig arena att arbeta hälsofrämjande med. Hälsofrämjande sjukhus är ett exempel på en sådan arena. För hälsofrämjande sjukhus är det bland annat viktigt att främja den egna personalens hälsoutveckling i en positiv riktning, med hjälp av en aktiv kunskapsförmedling. På arbetsplatsen är det viktigt med nyckelpersoner som kan förmedla kunskap om hälsans villkor till övriga anställda.

The habits of living are seen as important factors for public health, and are related to the primary socialization. Exercise and food habits are two main factors for development of health or ill health and are both related to the overweight epidemic. The overweight increase among children and youth has been given particular attention. The aim of this study is to examine how 15 year olds Body Mass Index, food- and exercise habits are connected to each other and also how they are related to socialization. The study is a cross sectional survey among 208 pupils in ninth grade, Kristianstad.

Previously studies have shown that the way companies explain outcome in their annual report is not totally trustworthy. Studies show that the management has a self serving bias when they explain the result to give a positive image of the company. Our study is based on investigations into this phenomenon in the telecom market in Sweden. Turbulent market conditions with, among other, deregulation of the monopoly of fixed telephony and a huge technical evolution, which has led to an increase in competition, is the reason to why we have chosen to study the telecom market in Sweden. As a benchmark in our study the attribution theory will be used.

Toothbrushing is the best available method in remaining or restore dental health in dogs. This report treats different aspects about toothbrushing and other dental home care treatments in dogs. Questions like why the dog?s teeth should be brushed, what effects toothbrushing have on dental health and how the teeth can be brushed are treated. Furthermore complements to toothbrushing are treated, the options and their effects.

The purpose of this study was to increase the understanding of how patients following cerebral vascular attacks percieve personal Control and their ability to influence the course of their rehabilitation. Specific questions relating to the concept of Health Locus of Control such as perception of personal responsibility and own influences as well as the recognition of the influence of outside phenomena such as faith, luck and divine power were asked for. The empirical findings of this study were based upon semistrucutural interviews with five respondents. The results showed that the respondents efforts, together with the efforts of others were a necessity in successful rehabilitation. The influence of faith or luck on the other hand, was not percieved as a factor for success.