Bakgrund:De internationella diskussionerna kring goodwill är och har alltid varit många. Man har bland annat diskuterat huruvida goodwill överhuvudtaget är en tillgång samt hur denna tillgång skall värderas, redovisas och skrivas av. Goodwill har fått allt större betydelse i företagen på senare år, bland annat genom de många IT-företag som uppkom i slutet av 1990-talet och därefter. Goodwill, som utgör den största delen av immateriella tillgångar i den ?nya ekonomins? företag, har varit ett av de största redovisningsproblemen.

Sahlgrenska Academyat University of GothenburgDepartment of internal medicine and clinical nutritionAbstractTitle: Can supplementation with vitamin E improve cognitive function in Alzheimer?s disease?Author: Malin Andersson and Elin LöfqvistSupervisor: Elisabet RothenbergExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: 2012-04-11Background: Alzheimer?s disease (AD) is the most common form of dementia. As the average life expectancy rises the prevalence increases. The disease leads to gradual deterioration of cognitive functions. A recent Cochrane review describes how several studies demonstrate an increased oxidative damage in the brain in those with AD.

Repetition of Non- word (make- up word that has not some semantic content) has been proposed as a reliable index of phonological memory in children with language impairment (LI). The aim of this study was to find out the possible similarities and differences concerning phonotactic non-words and working memory in 18 bilingual Swedish-Arabic children with and without LI ages 4-6 years. The investigation was undertaken by conducting three tests including NEPSY, WPPSI-III and a Word repetition test. The results showed that there are not significant differences between the two groups regarding various parts of NEPSY. On the other hand the results showed two significant differences in WPPSI-III regarding Picture categories and Word repetition tests for Swedish Non-word.

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.

Background: The way in which corporate managers interpret, reason and evaluate uncertainties and constant changes, and how they take advantage of their experiences and wisdom can make a big difference for the long term survival of their companies. The requirements for efficiency and flexibility have increased in many ways, especially concerning the workforce needed and its degree of competency. In Sweden, employee recruiting industry has grown concurrently with the changes in the Swedish economy. Purpose: The purpose is to better understand the recruiting industry by performing a theoretical evaluation from a cognitive perspective. Delimitation: We intended to study the cognitive characteristics of the Swedish recruitment industry.

This essay examines the differences and similarities, weaknesses and strengths of the two Cognitive Semantic theories Conceptual Metaphor Theory and Principled Polysemy Approach to Meaning Analysis. To illustrate the two theories, the Swedish verb-particle construction "gå upp" is examined and analyzed accordingly. The results showed differences in the number of polysemous meaning found. The methodological evaluation showed that the differences in the underlying ideas concerning meaning-construction behind these two theories make them incompatible..

Abstract      Background: Stroke, caused by a blood clot or a bleeding in the brain, is one of the large endemic diseases in Sweden. The symptoms are very individual and depend on where the stroke is located. The nurse is a key person due to the importance to individualize the rehabilitation of the patient. The consequences after a stroke are not only visible functions reductions but also cognitive and practical problems. Stroke often leads to extensive changes in life, and individuals who get a stroke have to adjust their daily life. Aim: The aim of the study was to describe individuals? experiences of changes in daily life, one year or more after a stroke. Method: An inductive, qualitative approach was used.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Bebyggelseantikvariskt program15 hpInstitutionen för kulturvårdGöteborgs universitet2011:33.

The aim of my thesis was to investigate in what grade teachers who work within special education make use any methods to train the working memory of their students to improve learning ability. I also wanted to examine the material used to train working memory and if any results were noticed. My choice of method was qualitative semi-structured interviews that were recorded during the interviews I conducted these in five different school with education for children with intellectual impairment. The result shows that the schools that are aware of recent research on working memory training had methods for training with their students. They could also see a result that shows that working memory can be improved with training.

Background: A company?s choice of capital structure is influenced by the access to internal and external capital but also by the opportunities and threats that the management perceives in the environment and the management?s attitude towards risk. How an individual perceives and interpret the environment depends on the cognitive structures, which are shaped by personality, background and earlier experiences. Accordingly cognitive structures can be expected to influence the choice of capital structure. Purpose: Out of a cognitive perspective we intend to study the relationship between the way a company views it?s environment and what capital structure it chooses to have, in order to contribute to an increased understanding about what lies behind a company?s capital structure policy.

The objective of the study is to map the cognitive structure of Library and Information Science, using a quantitative, bibliometric method. This empirical study shows how co-citation analysis combined with word-frequency analysis can be used to describe the subject content of the field. The research questions to be answered are: -Which clusters of authors can be identified? -How can these clusters be described in respect of their subject content, if the descriptors associated with the authors in the clusters are counted? The results show that the cognitive structure of Library and Information Science can be described by 13 clusters of authors, where each cluster is representing a specific aspect of the subject- domain. For the description of the subject content of the clusters, descriptors DE of the LISA database have been used..

This study is about how to develop younger teens problem solving ability and their social competence. The study carried through by using a qualitative method, two observations and ten interviews. The observations where preparatory for the structured interviews. The respondents where pupils in a class were it is an ongoing project which purpose is to develop childrens problem solving ability and social skills with cognitive training and an empowerment based reasoning model that is called rahyab. Rahyab is a Persian word and it means path- finding.

This study is about how to develop younger teens problem solving ability and their social competence. The study carried through by using a qualitative method, two observations and ten interviews. The observations where preparatory for the structured interviews. The respondents where pupils in a class were it is an ongoing project which purpose is to develop childrens problem solving ability and social skills with cognitive training and an empowerment based reasoning model that is called rahyab. Rahyab is a Persian word and it means path- finding.

Human-computer interaction is central for computer assisted development. The aim was to investigate the user experience of a new (U2) compared to an old (U1) computer system, within a cognitive psychology frame of reference. Six subjects, frequently using the system, participated in the study. It was shown that the new (U2) compared to the old system (U1) enhanced and supported more the users? system related procedures/tasks.

The purpose of the present pilot study was to evaluate the parentalintervention ComAlong at the Division of Child Language, for parents ofchildren with severe language impairment. ComAlong is one of the parentalinterventions developed in the AKKTIV project. AKKTIV stands foraugmentative and alternative communication ?early intervention. Thepresent study consists of a case study, a compilation of course evaluationsand an interview with the two leaders of the course.