Every day we make numerous decisions. Some are better than others. Intuitive decisions usually results in less good decisions when we do not reason about our choices. Research has been interested about the process that is behind how we make good decisions. Decisions we face every day, such as when we shop, determined using various mental shortcuts that we use unconsciously.

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.

By studying recent literature and following current research we know that language awareness and a rich language is important to all children when learning reading and writing and that decoding and understanding of the words are the fundamental processes in reading. How do pupils with visual impairment learn how to read and write? What strategies do they use in their contacts with reading and writing? What are the advantages do pupils with visual impairment have when learning to read and write? These questions have been the starting points in a study we have done by following two pupils with visual impairment. By meeting and discussing with the children, their parents, teachers, and lowvisiontherapists we have got a deeper knowledge in how these children meet the language in reading and writing. We have also come to an understanding regarding people surrounding the children have to make reading and writing comprehensive, enjoying, and meaningful.The problem for a child with visual impairment is the decoding, to catch letters and pictures of words good enough with the sight.

In recent years cognitive training in order to improve cognitive abilities have becomeincreasingly popular and a lot of research has been conducted within this field. The natural agingprocess has a negative effect on many of our cognitive abilities and this relationship also has a strongconnection with hearing loss. Elderly with hearing loss is therefore a group that could benefit fromcognitive training. Objective: The purpose of this study was to investigate different types of cognitivetraining directed towards working memory in older adults and to examine the results observedregarding efficacy of this type of training and its transfer effect. Method: A literature reviewconsisting of 17 scientific articles published between 2005-2014.

7 % of children in preschool have some sort of language disorder. How should preschool teachers best help these children? In a small special group where they can focus on the child´s individual linguistic development or in an ordinary group were the other children can be linguistic models for the child and help his or hers development?The purpose of this paper is to see what preschool teachers, who work with children who has language impairment, says about working with these children in a special group as compared with working with them in an ordinary group together with children without language impairment. What are the advantages and the disadvantages related to the different ways of working? Another focus point is how the children collaborate with each other.

This study was conducted to investigate the relationship between perceived popularity, social information processing and working memory. With the intentions of examining popularity 209 (98 female, 111 male) children in second and fourth grade were presented with a roster of their classmates and were to nominate whom they liked and whom they disliked. To study working memory capacity a working memory test, that places demands on the participant to work both with and store the given information, was used. To examine children's cognitive processing of empathy-provoking information a cognitive appraisal interview was conducted. The results imply (a) that working memory increases with age, (b) that there is a weak relation between working memory capacity and popularity, and between popularity and cognitive processing styles and (c) that there are some strong correlations between working memory and cognitive processing styles..

The purpose of this thesis is to get an improved understanding of what the bases for relevance are, when people in real information need situations make relevance judgements. In order to meet this purpose, an investigation based on research literature is performed. Four types of relevance are investigated: topical or subject relevance, cognitive relevance or pertinence, situational relevance or utility, and socio-cognitive relevance. The investigation also deals with users relevance criteria identified in fourteen empirical studies, in which the users are adults and engaged in oral, textual, and multimedia information retrieval. Finally, the connections between the user criteria found and the types of relevance are discussed.

Language impairment affects the ability to communicate. Children with languageimpairment have difficulties in using language in interaction to various degrees, and the contributions of the conversational partner are of great importance. The use of languagein interaction can be analysed by means of conversation analysis. The purpose of thepresent study was to study interaction of a group of pre-school children with language impairment with four different conversational partners. These were a peer with languag eimpairment, a peer with typical language development, a pre-school teacher and a parent.

ABSTRACTThe aim of this study was to describe various methods of treatment and effects of treatment of ADHD, and to investigate wheater there is an association between adults with ADHD and obesity. Method:  Literature review. Twelve quantitative scientific articles were found in the data bases PubMed, Cinahl and MedLine.  Result: ADHD is a Cognitive impairment that can lead to serious complications such as obesity. Studies show that drug treatments of adults with ADHD have positive effects in terms of reduced symptoms, increased efficiency and improved quality of life, but drugs can also cause side effects in form of loss of appetite and insomnia. For adults with ADHD and obesity drugs that affect metabolism have a significant impact on patients ability to lose weight.

This master thesis deals with events, dynamics and problems of mediated information seeking within the context of a new information service called "Book a librarian". The study, based on a survey and interviews both in academic and public libraries and participant observations in academic libraries, has its theoretical base in the cognitive theory of information retrieval interaction. The cognitive view is used to throw light upon the need of an ongoing dialogue during the session in order to detect the information needs of the user and to conduct a successful retrieval of information. The communicative interaction is seen as threepart interaction between the intermediary, the user and the information system, where the current cognitive states of all three participants are involved. The study shows that the cognitive obstacles for a successful mediation and information retrieval are mostly connected to participants current knowledge of the subject and of the retrieval techniques.

There is strong evidence that cognitive-behavioural therapy for insomnia (CBT-I) is effective. The aim of this study was to compare 7 group-sessions of mindfulness-based cognitive therapy for insomnia (MBCT-I) with 3 group-sessions of CBT-I, on sleep measures and sleep related psychological processes, such as pre-sleep arousal, thought control strategies and mindfulness. Participants (N = 44; age 18-66) with long term insomnia were stratified and randomized into waiting list, MBCT-I and CBT-I. Significant improvements were seen in both groups, compared to waiting list, for instance on insomnia severity, sleep latency and restorative sleep. Small improvements on psychological processes were also found in both groups.

Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.

ABSTRACTThe aim of this study was to describe various methods of treatment and effects of treatment of ADHD, and to investigate wheater there is an association between adults with ADHD and obesity. Method:  Literature review. Twelve quantitative scientific articles were found in the data bases PubMed, Cinahl and MedLine.  Result: ADHD is a Cognitive impairment that can lead to serious complications such as obesity. Studies show that drug treatments of adults with ADHD have positive effects in terms of reduced symptoms, increased efficiency and improved quality of life, but drugs can also cause side effects in form of loss of appetite and insomnia. For adults with ADHD and obesity drugs that affect metabolism have a significant impact on patients ability to lose weight.

Background: Sweden and the rest of the world went through the biggest financial crisis at the end of 2008 since the 1930s. The major Swedish banks have goodwill related to their acquisitions inside and outside Scandinavia. Swedbank, SEB and Nordea has acquired in the Baltic countries and Russia, however Handelsbanken has established itself in Great Britain. The crisis in the Baltic countries led that real wages fell, unemployment rose, real estate prices collapsed and the number of borrowers who had trouble repaying their loans increased rapidly. All this led to the problem of impairment of goodwill in the Swedish banks that had expanded rapidly in the Baltic countries.Aim: The aim of this study is to investigate the application of IFRS 3 in Swedish banks before, during and after the financial crisis, and to investigate the low-downs in the four majorSwedish banks in 2006-2010.Completion: The study is primarily based on the case studies by the examination of the annual reports from all banks as well as evaluation of the interviews.The authors have chosen to makea strategic choice of a small number of cases through the concentration on the impairment of goodwill in the bank sector of Sweden.Results: The result of this study is that there are problems for banks in implementation of IFRS 3 in practice because of insufficient information in the banks' financial statements.Generous estimates used in the calculation of impairment testing.

ABSTRACTThe aim of this study was to describe various methods of treatment and effects of treatment of ADHD, and to investigate wheater there is an association between adults with ADHD and obesity. Method:  Literature review. Twelve quantitative scientific articles were found in the data bases PubMed, Cinahl and MedLine.  Result: ADHD is a Cognitive impairment that can lead to serious complications such as obesity. Studies show that drug treatments of adults with ADHD have positive effects in terms of reduced symptoms, increased efficiency and improved quality of life, but drugs can also cause side effects in form of loss of appetite and insomnia. For adults with ADHD and obesity drugs that affect metabolism have a significant impact on patients ability to lose weight.