Från den 1 januari 2005 ska samtliga noterade bolag i EU upprätta sina koncernredovisningar i enlighet med IASB:s internationella redovisningsstandarder, vilket i teorin ska bidra till ökad jämförbarhet mellan bolagen. Syftet med uppsatsen var därför att genom att granska årsredovisningar se hur väl noterade bolag i Sverige och Storbritannien följt upplysningskraven i IAS 36 p 134 samt jämföra de två ländernas efterlevnad gällande nedskrivningstestet av goodwill som är en förändring i de internationella standarderna jämfört med tidigare.Den deduktiva forskningsansatsen användes, och den befintliga teori som låg till grund för att undersöka verkligheten var IAS 36 p 134. Resultatet av undersökningen har sedan presenterats utifrån den kvantitativa metoden för att ge en bra översikt av resultatet. I en litteraturundersökning presentedes de kvalitativa egenskaper som redovisningen ska ha, tidigare reglering av goodwill i Sverige och Storbritannien samt de redovisningsbegrepp som haft stor betydelse för de båda ländernas redovisning. En genomgång av upplysningskraven i IAS 36 p 134 gjordes också.Skillnaderna i bolagens efterlevnad och den mäng information som de gav skiljde sig mycket åt.

In conjunction with today?s increasing competition within the construction sector, more pressure is being placed on building contractors. Efficiency and improvements are necessary but without impairment to an ergonomic and safe construction site. This in is in order to reduce the construction costs and time but to retain the ability to deliver a high-quality contract.Various methods and prefabrication degrees are used, depending on the project's requirements and conditions. This analysis sets out to investigate and exhibit what qualifications are important when choosing a construction method for curtain walls.Advantages and disadvantages with each method have been analyzed and recommendations have been given to show when different methods are best suited.

Objective: From the patient?s perspective describe communication difficulties, which can arise, and how they are handled in their contact with public health care and illustrate their needs of communication.Method: A study of literature was carried out to receive a background and an insight in previous research concerning the subject area. Twelve women with hearing loss was asked to complete a questionnaire, with open questions, regarding communication difficulties in health care situations.Sample: For the literature review, scientific papers were selected via the database, PubMed using relevant keywords. Seven were selected for closer review. For the survey study twelve women were asked to participate which ten of those responded.Results: The study of literature shows that communication difficulties occur in public health care between patients with hearing loss and the nursing staff.

Background: Goodwill has always been frequently discussed and a lot of scientific research has been done regarding factors that affect companies? impairment of goodwill. Previous research has concluded that companies reporting low results are more prone to do impairments of goodwill than companies reporting better results which possibly can be seen as a form of earnings management.Purpose: The purpose of this essay is to examine if goodwill impairments occur to a greater extent among Swedish listed companies when the companies are reporting lower earnings. A subsidiary purpose is to see if there has been an improvement since 2008 regarding the size of reported goodwill in comparison to equity in the years 2009-2011. And to analyze the development of the companies goodwill impairments in relation to reported goodwill.Methodology: Three quantitative studies have been performed for the years 2009-2011 where all the listed companies on NASDAQ OMX Stockholm have been included.

The Swedish election year of 2010 has just begun and the political actors are mobilizing their communication efforts to win the votes of the public. The political campaigns of 2010 have the potential to be the first where a new channel for political communication has the potential to make a difference ? the social media. This paper aims to describe in what ways a Member of Parliament, Nina Larsson (FP), together with the PR-agency Hello Clarice are using social media to conduct political campaigning on the web. It also aims to study if the professional consultants of Hello Clarice have any influence over Nina Larsson?s political communication.The theoretical framework which is the base for this study are theories of an extended public sphere in the age of mediation.

The thesis aims to understand how learning processes are affected when an organization split into two separate organizations. The study is designed as a single case, covering a new government agency?s takeover of a core activity from another agency and the use of a purchase-provider split between the agencies, providing the new agency with IT-services. The findings revealed a difference in productive system and knowledge types between core- and IT-activities. The core activity was found to be dominated by explicit knowledge while the IT-activity seemed to be dominated by a mix of explicit and tacit knowledge.

The aim of this master?s thesis in administrative law has been to study the property owners' legal rights when a third party impacts on the property. The essay is based on several case studies of landowners in central Sweden which has the purpose of forming a background to the legal studies of this field. The framework for current studies builds therefore on landowners' experiences of impairment and damages on their property and has been added to highlight a current problem that exists in central Sweden. The purpose of the study is therefore to see whether a protection in law is imposed on landowners with such problems as the land ownership study shows.

AimThe aim of the study is to examine how future teachers of Physical Education view the subject, the occupation and their attitudes about the future and create an understanding about this through these research questions:In what way do the teacher students justify the subject Physical Education?How do teacher students view the future of the subject and the occupation?According to the teacher students, what and whom affect the subject? Is there a difference between the teacher students?views and attitudes depending on if they are currently in their second or last year of their education?MethodThis study use qualitative methods in order to create a deeper understanding for the participants? views and attitudes. Eight teacher students of Physical Education were interviewed. The interviews were between 27-57 minutes. They were recorded, transcribed and then analyzed from a socio-cultural perspective as well as Bernstein?s theory of classification.ResultThe participants justify the subject in words such as that it gives the students? knowledge about how to uphold a decent standard of living and an understanding for the correlation between physical activity, nutrition, health and wellbeing.

Cochleaimplantat (CI) är ett hörselhjälpmedel som kan ge barn med grav hörselnedsättning eller dövhet möjlighet att höra och utveckla talat språk. Svenska grundskolebarn med CI har tidigare visats ha en något nedsatt prosodisk förmåga och fonologiskt arbetsminne även om stora individuella variationer förekommer.Syftet med föreliggande studie var att undersöka prosodisk förmåga och fonologiskt arbetsminne hos svenska förskolebarn med CI. Vidare undersöktes samband mellan prosodisk förmåga och fonologiskt arbetsminne. I studien deltog sex förskolebarn med CI och totalt 18 normalhörande kontroller, varav sex var ålders-, köns- och dialektmatchade med barnen med CI.Barnen med CI i föreliggande studie uppvisade som grupp signifikant lägre resultat än de normalhörande barnen på test avseende prosodisk produktion på ord-, fras- och diskursnivå samt på test som undersöker fonologiskt arbetsminne. Gällande receptiv prosodisk förmåga förekom inga signifikanta skillnader.

The aim of the study has been to explore what participation and hope means for persons with disabilities living in an institution called Horizon House, in Stellenbosch South Africa. The aim has also been to discover the South African approach to disability and how Horizon House fits into this approach. Horizon House is an institution and a protective workplace in Stellenbosch for adults whose main impairment is of an intellectual nature but there are also physical and emotional disabilities. Another aim has been to explore the perspectives of the residents. The research questions of the study are: ? What does participation imply for the residents of Horizon House?? What does Hope represent for the residents of Horizon House?? What importance can hope have for people with disabilities, in their approach towards increased participation? We travelled to South Africa during a two week period in March 2009, where we participated at the protective workplace of Horizon House.

With the rise of the internet especially and information- and communication technology in general, the opportunities for fast and effective communication and sharing of information have proliferated. In relation to the new technologies, the citizens? demands on organizations? communicative efforts have increased. Today?s citizens have high standards regarding transparency, the opportunity to dialogue and have hopes to influence the public sector.

The Swedish governments goal for the public health is to operate for a society with good conditions to be healthy. Many people today are very conscious about their health, at the same time alcohol is a recurring element in many day-to-day situations. IOGT-NTO is an organization that is working towards making sobriety to be the rule rather than the exception. This work is linked together by the organizations communication, which is a vital part to be able to present a unified view outward. In order to do that, it is particularly important that there are common goals and strategies to work towards.

The aim of this two years master thesis in Library and Information Science is to examine how librarians and library managers in the three Stockholm suburbs of Alby, Fisksätra and Rinkeby think and reason about the role of public libraries in the integration process. The aim is also to examine whether their perception differ from that of local politicians at the municipal level. The theoretical framework is Marianne Andersson and Dorte Skot-Hanses model for analysis of the local library profile, and Jose Alberto Diaz theory on the integration process. The method used is qualitative interviews. The interviews were recorded and the content was analyzed using qualitative content analysis. The results of this study show that the library services in the three suburbs, rather than being stipulated by the legal demand for special services towards immigrants, are based on the needs of the local population.

This paper deals with the subject internal communication. We received this assignment from Region Värmland, an organization formed jointly by the 16 municipalities in the county of Värmland, to take responsibility for regional development, growth issues, culture and adult education in Värmland. The organization consists of a number of geographically dispersed units with specialized working areas. In this type of organization, there are high demands on internal communication as a tool to coordinate the organization?s different units and integrate their work, in order to reach the common goals.

Skrivning är en biomekaniskt invecklad process som kräver en viss nivå av såväl motorisksom kognitiv förmåga. Forskning om Alzheimers sjukdom tyder på att nedsättningar i flerakognitiva domäner förekommer innan den kliniska diagnosen ställs. Det finns även forskningsom tyder på att ett innehållsrikt skriftspråk i unga år minskar risken för demensutveckling påäldre dagar. För att studera om mått från texter kunde predicera demens på ett tidigt stadiumanalyserades 141 skriftliga bildbeskrivningar insamlade inom ramen för rutinmässigaminnesutredningar vid Karolinska universitetssjukhuset, Huddinge. Deltagarna delades in itre grupper utifrån diagnos (minnesutredning, lindrig kognitiv svikt och demens).Utgångspunkt för studien var de fyra textmåtten: idétäthet, verbtäthet, läsbarhetsindex (LIX)och T-enheter.