IASB är ett internationellt redovisningsorgan som verkar för att harmonisera och utveckla redovisningsregler. EU:s olika organ har beslutat att alla börsnoterade bolag inom Europeiska Unionen ska följa IASB: s standards som antagits av Europeiska kommissionen i koncernens årsredovisning. För att en standard ska kunna antas av kommissionen krävs att den inte strider mot rättvisande bild och uppfyller kraven för begriplighet, relevans, tillförlitlighet och jämförbarhet. Från och med 1 januari 2005 har alla Svenska börsnoterade koncerner börjat följa dessa nya standarder med krav på ett jämförelseår vilket innebär stora förändringar i redovisningen i jämförelse med tidigare regler. De nya standarderna har fått beteckningen IAS/IFRS och ersätter Redovisningsrådets Rekommendationer.

AbstractAuthor: Josefine KostinTitle: A succesful work of integration? ? a case study of the integration work within the Botkyrka municipalityThe last decades, Sweden has become more ethnic heterogenetic. Generations of immigration have affected the Swedish society in many ways; the language that are spoken at work and in schools, culture and the political agenda etcetera. In 2008, Botkyrka municipality was chosen to be the second best at working with integrating immigrants. On the other hand, Botkyrka has been referred to as a municipality which has failed with the integration of immigrants; for example, unemployments amongst the immigrants and segregation.

This paper sets out to examine to what extent French grammar teaching contributes to the students? practical, oral skills. Are the students familiar with the grammatical system without knowing how to apply it orally in practice? The paper contains a theoretical background and an empirical survey. One quantitative and one qualitative method have been applied in the survey.

Denna C-uppsats behandlar den immateriella tillgången goodwill på koncernnivå. International Accounting Standards Board (IASB) publicerade den 31 mars år 2004 ett förslag om nya redovisningen av goodwill, vilken EU beslutade skulle träda i kraft den 1 januari år 2005. Publiceringen avser att förbättra kvaliteten på den finansiella rapporteringen och att skapa mera internationella och enhetliga redovisningsregler. Syftet med uppsatsen är att redogöra för vad konsekvenserna blir för svenska börsnoterade företag vid införandet av IFRS år 2005. Vilka konsekvenser det får för redovisningen av goodwill och hur väl de nya reglerna harmoniserar med redan rådande redovisningsprinciper som rättvisande bild.

Att arbeta med kommunikativ förmåga är en av grundstenarna i logopedens yrkesutövning. Syftet med denna studie var att utveckla ett självskattningsinstrument som kan mäta kommunikativ förmåga, med möjlighet att fånga upp både positiva och negativa aspekter av förmågan. Instrumentet utvecklades i enlighet med klassisk mätteori. En första utvärdering av instrumentet gjordes i ett pilottest med 13 respondenter. Resultatet ledde till att antal items, det vill säga frågor, minskades från 133 till 78 och individuella items förändrades vid behov.

The main purpose of this study is to analyze texts written by pupils during the national test in the subject Swedish for grade 9 in order to identify and illustrate how they have met the instructions for the writing task including genre. The texts have been analyzed using Palmér & Östlund-Stjärnegårdh?s (2005) model for student text analysis. This model has been supplemented by studying word and sentence length, as well as indexes for level of readability (LIX) and word variation (OVIX) in order to illustrate possible differences in a gender perspective. The results of this study are in line with previous research, as the girls? texts are longer and more descriptive, while the boys? texts are shorter and show a wider range of word variation.

The purpose with this essay is to examine the phenomenon SMS in TV. Partly by identify the communication process behind the phenomenon and partly by describing it in a editorial and technical point of view. We have analysed the communication process regarding scientific theories in communication, interaction and convergence. With a qualitive approach we have fulfilled four interviews and two small ethnographical field observations. Objects for the interviews and observations have been two Swedish produced debate-programs, broadcasted in TV; Diskus in TV4 and Debatt in SVT2.

An open fitting is suitable for persons with sloping hearing loss and relatively good low fre-quency hearing. Sensory neural hearing losses often have this type of configuration. A large ventilation canal gives a greater feeling of comfort and less occlusion. The purpose of this study was to look at the hearing aid benefit of open fitted hearing aids. Self report question-naires were sent out to 102 patients who were given ReSound AIR during the year of 2006 in Uddevalla.

The aim of this thesis is to, through an empirical study ofthe social tags in the City of Stockholm libraries? OPACwith critical discourse analysis, examine the social tags?linguistic design, usability, and communicative potential? all in relation to the context. It is a linguistic study andit is important to take into account that the tags are extremelyshort texts ? single-word-texts. My starting-pointis that the tags are a form of utility texts.What I find is that a clear majority of the tags are nounsand function as index terms, but that there are differencescompared to authorized index terms.

Syftet med denna uppsats är att undersöka hur pedagoger inom förskolan arbetar för att lära sig mer om och fånga upp barns intressen . Detta undersöktes genom kvalitativa intervjuer med två verksamma pedagoger inom förskolan. Pedagogerna menade att en stor del av delaktighetsarbetet är att arbeta utifrån barns intressen. Men under intervjuerna kom det fram att pedagogerna anser det som svårt och problematiskt att fånga upp barns intressen. En omständighet som pedagogerna beskrev som svår, jobbig och problematisk var att fånga upp barnens verkliga intresse.

My essay is on the subject of teachers work environment with focus on noise and communication. In the essay questions are raised on how a teacher can influence his or hers noisy work environment. A school is a large work place with many employees and is owned and administered by the county municipality which is an even bigger workplace. How big an acting space does a teacher have in such a large organization?My methods of research on these questions have been to conduct interviews and analyzing documentation from The Swedish Work Environment Authority.

Goodwill accounting has for a long time been, and with the implementation of IFRS in 2005, has become an even bigger issue. Critics mean that reporting of goodwill impairments is subject to discretion that can be used by the managers. We have applied a study made by Carlin and Finch (2009) on Nasdaq OMX Stockholm during 2006-2012. Our study contains 50 of the 255 public companies at 2012-12-31. The purpose of the study is to investigate if companies use an opportunistic discount rate when testing for impairment in goodwill and if the relation between goodwill and net profit before taxes, goodwill intensity, is an incentive for opportunism.

This is a product development project which has developed a prototype in order to facilitate for people using mobility devices when they want to buy a larger quantity of groceries. The prototype is a shopping cart composed with the upper part of a walker.Today there are many different types of mobility devices used by elderly and people with physical impairment. According to Myndigheten för samhällsskydd och beredskap (MSB) are accidental falls the most common cause of accidents in Sweden.This project has been using Computer Aided Design (CAD) as a tool to create a visual image of the prototype. The advantage of this is to modify the functionality and performance of the prototype on the computer before the modification takes place in the real model. Using human manikins, the CAD model was rendered in natural surroundings to get as true a picture as possible.

The aim of this study was to examine bilingual childrenslexical organization and to investigate weather bilingual children hadundergone the syntagmatic-paradigmatic shift in grade four. Thirtychildren from multi-ethnic areas were tested with Kent-Rosanoff wordassociation test in both Swedish and Arabic. The results showed thatmore than 40% of the children had undergone the shift in bothlanguages, 20 % had undergone the shift in only one of theirlanguages and almost 40% had not made the shift in any language. Acomparison with results from monolingual Swedish children in gradethree in a previous thesis, showed that the bilingual children in thisstudy did not reach the corresponding level of lexical organization.The study points to the necessity of including tests regarding lexicalorganization when assessing both mono- and bilingual children withsuspected language impairment. The study also underscores theimportance of supporting mother tongue development in bilingualchildren by for instance adequate mother tongue education.

Riksdagen beslutade år 2000 om en nationell handlingsplan för att förbättra tillgängligheten för persoaner med funktionsnedsättning. Hindren skall vara åtgärdade före 2010.Syfte. Att studera hur tillgänglighet i offentlig miljö beskrivs i vetenskapliga artiklar och hur det påverkar delaktigheten i socila aktiviteter för personaer med fysisk funktionsnedsättning.Metod. Systematisk litteraturstudie av artiklar sökta i fyra olika databaser.Resultat. Elva artiklar publicerade 2002-2009 studerades och resultatet visar att tillgänglighet i offentlig miljö har stor betydelse för delaktighet i sociala aktiviteter men också graden av funktionsnedsättning, ålder samt upplevelse av hinder är faktorer som är avgörande.Konklusion.