This study investigates the value relevance of goodwill impairments for equity investors in Swedish listed companies. We provide insight on whether goodwill impairments are value relevant before as well as after the implementation of IFRS 3 and IAS 36. We express market value of equity as a function of book value of equity; net income excluding goodwill impairments and goodwill impairments, using the Ohlson valuation model and Hellström's price regression. Our findings suggest that goodwill impairments are statistically value relevant for equity investors. Prior to the implementation of IFRS 3 and IAS 36, our findings imply that equity investors respond negatively to goodwill impairments.

The purpose of this paper is to provide an overview of how cooperation functions between the health services and social services within Sollentuna County Municipal area regarding clients and simultaneous or double diagnoses. Focusing more specifically; the paper also aims to provide additionally, an inquiry as to how the implementation of the Gemensam Individuell Vårdplan (GIVP) (The Integrated Individual Service Care Programme or (GIVP) functions within the Sollentuna Municipal County Area. The questions asked in the paper are: How do the Municipal and County Council personnel experience how the (GIVP) system functions in Sollentuna? How do the Municipal Council and County Council personnel respectively describe their own and their cooperative sister services rolls in terms of the implementation of the GIVP system in practice? The projection activates a hypothesis and tries to explain how the cooperation functions and provides an assessment as to how it functions or not as may be the case in practise. The authors attempt to achieve this using a combination of methodologies.

Undersökningen ämnade se vilka fördelar och nackdelar som finns med animerade instruktioner jämfört med bildinstruktioner. För att göra detta så fick ett antal personer testa att vika origami med hjälp av antingen bildinstruktioner eller animerade instruktioner. Resultatet baserades på aspekterna tid, resultat samt utveckling. Undersökningen visade att animerade instruktioner hade mycket högre läsbarhet än bildinstruktioner men att det var svårt att se huruvida personer blev bättre på att vika origami..

The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.

Many persons with long-term illness experience a decline in their quality of life. Perceived Quality of Life is a subjective term based on prior personal experiences and is highly individual. The aim of this qualitative study was to investigate perceived Quality of Life in persons with Multiple Sclerosis and to get knowledge if physical therapy changes a person?s quality of life. Three women and three men with a range of disability were interviewed in depth.

 Bakgrund: Sedan den 1 januari 2005 ska samtliga noterade bolag i Sverige tillämpa reglerna i IFRS vid upprättande av årsredovisning. Det innebär att goodwill inte längre ska skrivas av med samma belopp varje år över dess nyttjandeperiod, utan anses istället ha obestämbar nyttjandeperiod och ska testas minst årligen för nedskrivningsbehov. I och med denna regelövergång har den svenska redovisningen anpassats till den internationella och syftet är bland annat att öka jämförbarheten mellan bolag i olika länder. I en studie av Gauffin och Thörnsten (2010) kunde de visa att amerikanska noterade bolag skrev ned 30 procent av total goodwill under 2008, medan svenska noterade bolag endast skrev ned 1,5 procent. 2008 var ett år som i mångt och mycket präglades av en finansiell kris och påverkade bolag i både USA och Sverige.

Andelen  äldre  i Sverige  ökar. Hos normalhörande  äldre människor  sker  det  en  förändring  i taluppfattningen som är en del av det naturliga åldrandet. Syftet med denna studie är att belysa det  biologiska  åldrandets  påverkan  på  den  åldrande  individens  taluppfattningsförmåga.  En systematisk  litteraturstudie  har  använts  som  metod.  Resultatet  från  övervägande  delen  av använda  artiklar  i  denna  studie  visar  att  normalhörande  äldre  har  sämre  taluppfattning  än normalhörande  yngre.  Den  försämrade  taluppfattningen  är  enligt  artiklarna  ett  resultat  av förändringar i det centrala hörselsystemet. Artiklarna pekar på att dessa förändringar beror på förändrad  lateralisering,  förlångsammad  kodning  av  talsignalen, minskad  nervaktivitet  eller förtvinade nerver i hörselkortex..

The aim of this study was to illuminate critical factors that facilitate respectively obstruct the novice nurse's development during her first year in the profession. The method used was a systematic literature review according to Goodman's model. The 8 qualitative scientific articles were scrutinized by using a form developed by Pedersen and Sigling (2002). The result shows that cognitive factors, stress, social factors as well as affective factors are critical during the novice nurse's first professional year. The results are related to Antonovsky's concept sense of coherence..

Objective: The aim of the study is to describe pupils' understanding of the mathematical concept of function. How do pupils define the concept of function? What images of the concept of function evoke when they solve tasks, which involve identifying and constructing functions?Theory: A student's thinking about a mathematical concept depends on more than just the formal definition of the concept; therefore Tall and Vinner introduce the term concept image to describe the role cognitive structures play when students learn about concepts. The cognitive structure includes all mental images, associated properties and processes that an individual associates with a given concept. According to Sfard, an individual's understanding of mathematical concepts may have different character: an operational conception, where a concept is conceived as a process and a structural conception, where the given concept is conceived as an object, that is, as a whole.Method: 16 pupils at the Science Program at two different upper secondary schools inSweden answered a questionnaire on the mathematical concept of function.

The purpose of this thesis was to examine if there where fallacies in the design solutions for the business system IFS Applications from a user perspective, and if so, correct these from a cognitive science approach.Data collection consisted of three main portions. These where; workshop, individual interviews and observations. The collected data was analyzed and resulted in identification of two main areas in the application that where found lacking.The result of the study showed that the usability for processing large amounts of data and the lack of customization where the main flaws in the application. Two low fidelity prototypes where created with the purpose of rectifying the underlying flawed design solutions that where identified from the collected data..

The purpose of this essay was to examine six high school welfare officers' experiences and work with students suffering from social phobia and discuss the welfare officers' view on social phobia from a psychiatric, cognitive and a knowledge theory. The study consists of qualitative interviews with welfare officers from several different high schools and attempts to answer the following questions: What previous experiences do welfare officers have of students with social phobia? How do welfare officers become aware of students with symptoms of social phobia and bring forth their problems? How do welfare officers describe their social work with students suffering from social phobia?The welfare officers' experiences of students with social phobia varied but turned out to be less salient than the amount of research in the area would suggest. The theoretical knowledge also varied, as did the acquiring and use of theory. These findings were then analysed on the basis of Rosmari Eliassons thoughts on knowledge, leading to the conclusion that the interviewed welfare officers do not construct their work on praxis-knowledge.

This project started when LIC Audio AB wanted help with development of a hearing aid for public rooms. The problem is that a lot of people suffer from some sort of hearing impairment. In places with a lot of people and background noise the problem becomes bigger and the sound seems to flow together. During the project we found the solution for the problem in the shape of a headphone. The headphone receives a signal from a preinstalled hearing loop.

High school students of today frequently come into contact with the English language throughradio and television. Many students even manage to read instruction manuals and understandhow technical devices work, such as, for example, computer games. However, most teachersunderestimate their students? ability and persist in using Swedish to explain how the Englishlanguage works. I have analysed how high school students manage when they take an Englishgrammar test in English.

Background: Elderly people with visual impairment increases in the society. To measure vision with visual acuity charts doesn?t indicate how patients with Age-Related Macular Degeneration (AMD) experience their disease. Aim: The aim of the literature review was to describe patients? experiences of living with age-related macular degeneration.

Datum: 2006-10-10Nivå/utbildning: Kandidat uppsatsFörfattare: Diana Joseph och Ander SandströmHandledare: Gösta SöderlundTitel: IAS/IFRS?Problem: Hur påverkas företag och dess intressenter av IAS/IFRSimplementeringen och hur har deras föreberedelser fungerat?Syfte: Att få en djupare inblick i hur företagsintressenterna i form av revisorerna och analytiker har förberett sig inför IAS/IFRS införandet.Metod: En kvalitativ studieResultat/slutsatser: Att respondenterna till stor utsträckning varit väl förberedda inför den nya standarderna och att de överlag är positivt inställda till en ökad jämförbarhet och harmonisering av redovisningsreglerna. Det finns dock vissa värderingsproblem av tillgångar som uppstår och där inte alla respondenter har samma åsikter om hur de kan lösas.Sökord: IAS/IFRS, Goodwill, redovisning, koncernredovisning, de nyastandarderna, impairment test, intangible assetsOmfång, sidor: 50Antal ref/källor: 26.