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.

This retrospective study reviews and investigates type of dementia, related to co morbidity, symptoms of dementia, previus anaesthesia/surgery, intraoperative events and postoperative cognitive symptoms. The patient co morbidity was compared to occurrence in an age-matched population of 1095 individuals. Fifty-two patients with different types of dementia participated. Data was collected from patient journals.Compared to population, heredity for dementia, heart insufficiency, hypertension, depression and B12- deficiency was more frequent in the patients. B12- deficiency was common in vascular dementias and "burn-out syndrome" in early-onset AD.

AbstractPain among patients in their final stage of life is a commonly occurring problem. Results fromthe Swedish Register of Palliative Care (SRPC) indicate that validated instruments forassessing pain are rarely used. Nurses' insufficient knowledge of pain and pain treatmentmethods may be a cause of maltreatment of patients who suffer from pain.The goal of this study was to determine whether training within the area of pain, painassessment and pain assessment instruments increases the use of validated pain assessmentinstruments utilized by nurses working in care homes for patients in the final stage of life inthe city of Uppsala.Method: A quantitative and quasi-experimental design was selected to perform the study.The intervention study that was used consisted of one training session where onequestionnaire was given before and one after the time of training. Register data were collectedfrom the SRPC given the question of pain assessment before and after the intervention.Results: The study showed that nurses more often used pain assessment instruments after thetraining session. The results also showed that nurses to a greater extent than before alternatedbetween the two validated pain assessment instruments that were introduced at the trainingsession.Conclusion: The results showed that when nurses at care homes are given training in the areaof pain and pain assessment they absorb and use the newly acquired knowledge in theirclinical work..

Today multi-touch technology is the basis for many new techniques designed to improve interactions with computers and mobile devices. It seems that multi-touch screen interface makes the user handling very natural in the sense that there is no need for a manual in how to interact with the object on the screen. The aim with this paper is to establish a fundamental set of design principles intended specifically for large multi-touch interfaces. To reach this goal we have implemented a couple of sub-goals beforehand: It was essential that we acquired a good understanding of the current state of the multi-touch interface and the different implementations that exist today. To make this possible we constructed a multi-touch display, "Rosie". Knowing how the hardware is produced today will help us understand the limitations and also the possibilities of the design implementations today and in the future. We also needed to devise a sound interaction design process that conveys the modern designers work.

Syftet med denna studie är att utifrån ett föräldraperspektiv undersöka behov av och önskemål om stödsom föräldrar med diagnos inom autismspektrum beskriver i sin föräldraroll. Ett annat syfte är att bidra med ökad kunskaptill en diskussion kring utformandet av stödinsatser för dessa familjer. Studien är kvalitativ med intervjuer som gjorts ihalvstrukturerad form. Åtta föräldrar har intervjuats. Föräldrarna beskriver att deras svårigheter gör det svårt för dem isamspelet med barn och partner.

Background: Nerve mobilisation is a controversial subject which has undergone great development in recent decades. Nerve mobilisation is based on a concept of both examination and treatment of the nervous system. Purpose: To study nerve mobilisation as a treatment in physical therapy with emphasis on evidence regarding the method. Method: A literature review. The search was made through the databases: PubMed/Medline, Academic search, PEDro and CINAHL/webspirs.

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.

A cars powertrain consists of everything that is needed for its propulsion. The components in the driveline that transfer the power from the engine to the driven wheels are not absolutely stiff, hence they will wind up due to the torque and act as torsion springs. If you suddenly demand a bigger torque by stepping on the accelerator pedal, a so called tip in manoeuvre, and that torque is acquired from the engine as quickly as possible, the driveline will not be able to transfer that fast torque change due to its weakness and as a result it will start to oscillate. These oscillations will be transferred to the driven wheels and make the car to accelerate jerkily which will be experienced as uncomfortable by the passengers. Furthermore, there is a backlash in the driveline that will make the weakness in the driveline even more excited than it should have been if the backlash did not existed.To avoid too big problems with these oscillations there is a control system that controls the demanded torque.

Today multi-touch technology is the basis for many new techniques designed to improve interactions with computers and mobile devices. It seems that multi-touch screen interface makes the user handling very natural in the sense that there is no need for a manual in how to interact with the object on the screen. The aim with this paper is to establish a fundamental set of design principles intended specifically for large multi-touch interfaces. To reach this goal we have implemented a couple of sub-goals beforehand: It was essential that we acquired a good understanding of the current state of the multi-touch interface and the different implementations that exist today. To make this possible we constructed a multi-touch display, "Rosie". Knowing how the hardware is produced today will help us understand the limitations and also the possibilities of the design implementations today and in the future. We also needed to devise a sound interaction design process that conveys the modern designers work.

Stressrelaterad långtidssjukskrivning för depression, ångest och utmattningssyndrom har ökat drastiskt det senaste årtiondet i Sverige och diskussioner förs om vad som ska ingå i ett rehabiliteringsprogram för personer med utmattningssyndrom. Hur rehabiliteringen genomförs är av största vikt för tillfrisknande och återgång till arbete. Vad i den arbetsinriktade rehabiliteringen, som personer med utmattningssyndrom upplever som mest effektivt är därmed viktigt att ta del av. Har rehabiliteringen bidragit till upplevda förbättringar? Vad i rehabiliteringen har varit bra och vad kan göras bättre? I detta examensarbete har utgåtts från deltagarnas perspektiv och upplevelser, utan koppling till någon speciell metod.

Vi har genomfört en kvalitativ intervjustudie om föräldrars erfarenheter av en vardag tillsammans med ett barn som har Downs syndrom, i synnerhet när det gäller barnets ungdomstid. Den insamlade empirin har tolkats med hjälp av Beckers (2006) teori om avvikelse, Goffmans (2001) teori om stigma samt Goffmans (2009) teori om interaktion i det vardagliga sociala livet. Föräldern ingår i ett allmänt system av normalitet, såsom övriga samhällsmedlemmar. Studiens fokus ligger på förälderns agerande utefter detta i förhållande till den situation som barnets funktionsnedsättning för med sig. Downs syndrom medför en utvecklingsstörning, vilket innebär att barnets kroppsliga och mentala utveckling inte alltid är i fas med varandra.

The purpose of this thesis is to attain a deepened understanding concerning views on videogames at four Swedish public libraries, especially in relation to library practice and how videogames fit within this context. It also aims to provide insight as to why these libraries have included videogames in their collections and what thoughts were behind it. To fulfill this aim we conducted a qualitative hermeneutic study, using interviews as the main source of research material, but also written materials and a lecture on the city library of Malmö and how they work with videogames. The theoretical framework of the study is founded on Dorte Skot-Hansen?s and Douglas Raber?s theories on the values, roles and functions of public libraries.

This case study has been conducted within the Swedish fitness chain World Class to explore the opportunities for knowledge development and transfers within franchise networks. We have interviewed the product manager at the World Class headquarter, the owner of a franchise club and a local product manager from the same facility. Our finding indicates that various forms of knowledge transfer occur within the World Class network, particularly in product development and sales. The transfer occurs within the framework set by World Class with regularly scheduled meetings. In addition informal networks provide other means of knowledge exchange between some units.

This paper is about the psychosocial work environment, and those factors that can be responsible for an employee?s sick leave. We have through our knowledge from working life, on several occasions experienced colleagues becoming ill, the cause being the psychosocial working environment. Private factors, for instance different kinds of life crisis like a divorce or uprooting, have contributed to the sick leave. The psychosocial working environment is complex.

Studien bygger på en sammanställning av tidigare insamlad och ej bearbetad data. Syftet med studien var att jämföra om det fanns några skillnader kring känslor hos mödrar och fäder till barn med Downs syndrom (DS). 80 mödrar respektive 79 fäder deltog i studien. De fick svara på en enkät gällande känslor under en tidsperiod på tre månader tillbaka. Barnens medelålder var 4,7 år då föräldrarna besvarade enkäten.