Background: Goodwill has been a hot and debated topic for a longer period of time. Researchers have debated how goodwill should be accounted for and have not come to a solution. In 2005 IFRS standards came which meant that goodwill no longer will be amortized according to plan, but to be put through a yearly impairment test.Problem: A number of disclosure requirements in the financial reports have been made in an effort to avoid companies to account for goodwill differently. Apparently there still is a problem of how companies account for goodwill and there are several studies in the subject. But no one has studied how it is between two different industries, which make this study interesting to execute.Purpose/questions: This study have the purpose to investigate how the industries day to day wares and health care regards the disclosure requirements for goodwill by the impairment tests.

The first of May 2005 changes were made in the Annual Accounts Act. The 2006 Annual Report of companies with more than ten employees or assets over 24 million SEK must include environmental information in the directors' report if it affects the company's development, result or position. A survey made by KPMG 2007 investigating the environmental information of companies listed on Large Cap Segment of the OMX Stockholm exchange showed that only a third of the companies, included in the survey, complied with the new law requirements. I have examined how the environmental information in the directors' report is formulated and why the information is formulated in that fashion. I have examined seven companies listed on the Large Cap Segment of the OMX Stockholm exchange. Four companies from the materials sector and three banks from the financials sector were included in the survey.

Abstract________________________________________________________________Författare/Author Richard TähtinenTitel/Title Youth hockey from a coach perspective. A qualitative study about coaches´appreciations concerning youth hockeyThe aim with this study is to strengthen the knowledge about coaches´ appreciationsconcerning youth hockey. This study contains interviews with three leaders that operate onthe strategic level within youth hockey and three coaches working with youth players in theages of 11 and 12. I have divided my main results into 4 categories, based on an earlier studyfrom Karin Redelius (2002). These categories include the following themes:1) Competition on the good and the bad2) The importance of winning3) Shake-out versus sports on children’s terms4) Instruction, play and learningThe main conclusions in this study show that leaders on the strategic level appreciate youthhockey in a very similar way.

Today's urban centers become denser, which contributes to higher demands on sound and noise. It is therefore highly relevant to build homes with good sound environment while maintaining living space. This thesis aimed to reduce the current concrete walls and see how the mass law affects the reduction index value and flanking transmissions. Handmade calculations were calculated according to the Swedish standard SS-EN 21354-1, where only air sound was calculated.Calculations we­­­re performed on wall elements with different weights and thicknesses, and compared with results from Bastian.In Bastian calculations of flanking transmissions were also made, this was made to see the impact of the flanking transmission when changing the mass per unit area. Mass law's impact was examined by flanking transmission and the result shows that they are not affected as long as the ratio between the thickness and the density remains the same.A questionnaire survey was conducted to determine the actual sound experience; this questionnaire was conducted on three concrete buildings in Växjö.

Introduction: Nowadays, it is a considerable fact that parents stay with their hospitalized child, however the role played by parents may not always be obvious. For many parents, this is a difficult experience, which may cause stress among parents who want to be supportive for their child. Parents and children have a close bond and influence each other emotionally; therefore it is of great importance that parent?s experiences of hospitalization should be noted. The pediatric nurse may apply this experience to give the best possible care for the child and the family.

Our everyday life is becoming more active and the activities we perform influence the way we dress. Due to an increase in activities undertaken in an urban environment, demands are changing and the need for active wear that meets the new demands follow suit. The four characters represented in the research can be seen as a reflection of the functional features needed, including base layer, mid layer/insulation and shell.Despite the increase in activities, most of our clothes are still constructed on static dummies or drafted on a table in 2D and the main developments within the active sportswear field is driven by material innovation. By creating garments on a body in movement, my aim is to develop new functions and expression in active sportswear through construction.Construction methods in active sportswear are examined and understood through observations and reconstructions and constitute the foundation of a study of movement for a design recovery.The movement and features required for leading an active urban life sets the direction of the development of new func- tional garments. A series of trial and error sessions and draping fabric on a live model in movement created the prototypes used in functionality tests to establish their feasibility.

Abortion remains a contentious issue, which greatly raises ethical problems. This thesis examines the leading arguments in the Swedish abortion debate around the ? in terms of legislation ? critical years of 1938 and 1974. With Foucault's genealogical method, Butler's theories of gender as a social construction in relation to power and doxa, the study examines what the development of the argumentation says about the views on morality, the woman's body, life, individual and state? How has the arguments pro and against abortion changed over time and what does this say about the norms that guide and orientate the arguments? The most obvious change in argumentation is seen in the shift from an absolute moral and conservative position into an increasingly relativistic and liberal position, and this study will argue that this shift has its prerequisites in the changing status of the citizen and state.

AbstractTitle: Network communication for equal opportunities (Nätverkskommunikation för jämställdhet)Number of pages: 47 (54 with enclosures)Author: Hillevi GoodTutor: Ylva EkströmCourse: Media and Communication Studies DPeriod: Spring Semester 2007University: Division of Media and Communication, Department of Information Science, Uppsala UniversityAim: The aim of this essay is to study the possibilities to bring about change by the means of communication in two networks, focusing on the implementation of the Swedish Equal Opportunities Act.Material and method: The study draws on data collected in an electronic survey among representatives of two networks consisting of representatives from trade unions and employer?s associations. The material is analyzed using descriptive tools, cross tables and correlation matrices in which general characteristics as well as individual understandings of the network communication are presented and discussed.Main results: The general results indicate that the network communication serves important purposes, such as providing support and motivation for the members and changing attitudes towards equal opportunities. The analysis suggests that the network members have good communicative possibilities to serve as agents of change within their organisations. Moreover, there is an observed relation between, on the one hand, organizational context and, on the other hand, the network members? own communicational behaviour and their experienced possibility to influence their organizations.Keywords: network communication, diffusion of innovations, behaviour change, Equal Opportunities Act.

As a patient you can find a lot of information concerning health and diseaseson the Internet. Purpose: The purpose of my study is to gain a betterunderstanding of how physicians relate to well-informed patientsfrom the point of doctor's changing role in meeting the patient related to theweb-based patient information. Today's patients are turning increasingly tothe Internet before they visit their doctor, this is due to the electronic healthinformation is available 24 hours a day, 7 days a week while the regulardoctor usually have several weeks of waiting. Problems that can arise with theWeb-based information is that the patient does not have a medical educationto know whether the information is appropriate or not. Method: To explorethese questions, I decided to use both qualitative semi-structured postalquestionnaires and telephone interviews in which the physicians preferreddifferently.

This master thesis was carried out at Scania in Södertälje, Sweden. It investigates the possibility of changing a connector interface that is used when there is a need for splicing the wheel speed sensor and thereby determine the consequences.The problems that exist with the current connector interface occur during assembly, as more time is required to complete a connection in a reliable manner. A complete connection requires joining the male and female connector, insert the connection into a protective retainer and then strap a cable tie on each end of the retainer. This process makes it more time consuming and it requires 20-30 seconds to complete the connection. Solving this problem would save time and enable easier assembly, therefore resulting in economical benefits.This thesis was accomplished through discussions with different sections at Scania, studying available documentations, observations during assembly, writing a requirement specification and contacting suppliers.The aforementioned methods resulted in four connector suggestions, the DT and DTMH connector from Deutsch, MCON connector from TE connectivity and MLK connector from Kostal, each of them compliant with the set demands of the surrounding environment.

This report has been done in collaboration with SCA Skog, Norrbottens Forest Management Area. The purpose of the survey is to try to find out what the forest owners who either live in Norrbottens Forest Management area or outside but has their forest holdings in the administrative area has the vision of SCA Forest and their forest services offered by the administration. But also to find out the presences of other timber buying players who procures timber in the administrative area. This study seeks to determine if there are deficiencies that may need changes or improvements to the prevailing conditions in Norrbottens management area. The literature study is about how to design a questionnaire based on what you want to know and what to consider in order to eliminate the problem of constructing a questionnaire. A questionnaire was sent to 400 randomly selected forest owners who have their forest holdings within SCA Forest Norrbotten Management Area. And of the 400, it was 181 respondents with 39 women and 138 men.

I take interest in whether and how students in primary schools nowadays in Sweden participate in book clubs. My focus is on why teachers and school librarians choose to run book clubs and try to understand the structures that make book clubs possible. The method form my work is the qualitative research interview. I interviewed a group of eight people, five school librarians and three teachers from a medium-sized city in southern Sweden. My theoretical framework is a model contructed by researcher Patricia Montiel-Overall called Teacher- and Librarian Collaboration.

This thesis aims to study the impact of the transition from communism to democracy on the public libraries in Poland. The central areas of study are changes in: the organisation of the public library system, the role of the public library in society, the librarian's daily work and job situation and collection development. The thesis is based on qualitative interviews with public librarians, public library managers and researchers in Warsaw, Torun and Gdansk. The theoretical background consists of chapters outlining thoughts on democratic and communist library ideas and public libraries' responses to a changing society. The results show that the public library system has been affected by two major decentralisation reforms in Poland, leaving the libraries in the care of local governments.

The purpose of this thesis is to study the relationship between the definition and bibliographical classification of a certain academic subject; social anthropology. The theoretical framework consists of views held in Information Science regarding the definition and classification of subjects. The methodological onset is based on hermeneutical concepts that allow an extended analysis of abstract structures of thought. This analysis comprises of two parts; a descriptive analysis and a comparative analysis. The result of the descriptive analysis, whose aim is to describe the academic subject social anthropology, shows that this is not easy to define, instead it is nowadays almost the same as cultural anthropology.

Caring for children at hospital with palliative care needs arouses different reactions in nurses and depends on what prior knowledge and experience nurses have. To besides shift focus from to care children palliative to care curative is further a strain and an emotional changeover. The aim of this study was to illuminate nurse?sperceptions about caring for children at hospital with palliative care needs, and how they shift focus of care between children with palliative care needs and children with curative care needs. The study has a qualitative approach and data were collected with interviews from two focus groups.