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.

ABSTRACTMultiple sclerosis (MS) is the leading cause of adult disability inSweden. Hematopoietic stem cell transplantation (HSCT) can be used as a treatment option for patients with MS where the disease has an aggressive course. The treatment is preceded by high-dose chemotherapy which lowers the patient's immune system. It is therefore of interest to study infectious complications associated with HSCT in this patient.Aim: The purpose of this study was to identify infection problems in this population associated with HSCT, and to study Differences in infectious complications between this group and patients diagnosed with lymphoma who have undergone the same treatment.Method: The study was a retrospective descriptive study with quantitative data. A medical record review was conducted.

In two feeding experiments Bacillus induced priming of plant defense was tested for its effect against the generalist insect pest Spodoptera littoralis. The main hypothesis for the study was that Bacillus induced priming would enable the plant Arabidopsis thaliana to defend itself better against this insect herbivore since this priming seems to involve jasmonic acid, known to be important for plant defense to insects. A secondary objective of the study was to examine if any Differences in a primed defense capability could be seen between different natural genetic variants (ecotypes) of A. thaliana reflecting habitat Differences in pest pressure. The methods used for plant cultivation and Bacillus inoculation were aimed at reflecting conditions that can be expected in an agricultural cropping system. This meant that all plants were cultivated in soil, and the feeding experiments were conducted with the plants growing intact in the soil system.

AimThe aim of this study was to, through a systematic literature review of evidence based electromyographic (EMG) studies, identify specific exercises for rehabilitation of the Serratus Anterior muscle. The research questions were: ?Which exercises can be recommended to use to activate the Serratus Anterior?? and ?Are the recommended exercises altered between studies on individuals with and without shoulder dysfunction??. MethodThe method was a systematic literature review. First the study aim and research questions were formulated. A research protocol was then formulated with inclusion and exclusion criteria and search terms.

This thesis presents the results from a osteological analysis and a GIS-study aimed to examineDifferences in the located animal bones in different areas of the excavation site of Ajvde.The osteological material came from five excavated square meters on the site and was comparedwith osteological results from other researchers from different areas to create overview and try tosee Differences between the areas.The GIS-study took data from all animal bone material excavated on the site, a total of about 2300kilos, and presented them in maps of spatial distribution for each layer (pictures 4, 5, 6 & appendixpicture 1) to see if there were any clusters of activity and changes between the layers. The dating ofthe culture layer and the burial field (pictures 7 & 8) were presented in maps to see if they could becorrelated with what was seen with the animal bones. Pictures of different shorelines were alsopresented (picture 9) to compare with the results that were seen in the changes of animal bones fromdifferent layers.The results of the GIS-study have shown that the activity on the site have moved over time alongthe hight Differences of the land. The earlier layers show activity only on the higher elevation butlater moves down, and in the upper layers activity have been all over the excavated area. Clusters ofanimal bones were seen in the so called ?black areas? of the sites (shown in picture 2) but also otherareas contained a lot of animal bones.The results of the osteological analysis have shown that there are Differences in what species arefound in different areas.

Introduction: Malnutrition leads to loss of health and coexists with disease and loss of function. A good nutritional status becomes more important the older you get to maintain a good health. Studies show that it is important to identify and prevent malnutrition in its early stages. Men and women recieve different medical treatment in a number of different medical diseases. There are few studies in nursing from av gender perspective.Aim: The aim of this study is to examine the prevalence of malnutrition in the elderly in Västra Götaland with focus on gender Differences when it comes to prevalence and nursing interventionsMethod: A register study with av quantitative approach is conducted to answer the aim.

A favourable economic situation in Sweden has lead to a very good market for agricultural real estates. The estate agents? ads in the daily newspapers, where they actively are seeking assignments, give a hint that the supply is smaller than the demand for agricultural real estates. This situation ends up in a competition between real estate agents to get as many assignments as possible to meet the demand from the market. Describing and explaining the sellers? decision process may give a specific agent an advantage towards other agents.

Our aim with this study is to explore socialworkers perception of what is a good treatment is and how to establish good relationship with their clients. We have decided to limit our study with social workers in Economic assistance and Abuse Units in social servises and explore if we can discern any Differences between the units. We have chosen to use qualitative methods to achieve the aim of this study. We interviewed a total of seven social workers, of which three were from Abuse unit and four were from Economic assistance unit. One of the theoretical frame we have used is Goffmans (1970, 1974) theories about social interaction in which he explains the social encounter between social workers and clients.

China is considered as one of the world?s fastest growing economies and the future of China looks promising. Even though the Chinese market attracts many new foreign companies to enter the market there are entry barriers which companies may encounter as obstacles, which will aggravate the market entry in China. As a result companies loose business opportunities and therefore it is of great importance for Swedish companies, which are planning a Chinese market entry, to identify which entry barriers that are considered to be the most difficult obstacles to overcome.The purpose of the thesis is to examine which entry barriers that are generally considered to be the most difficult obstacles for Swedish companies to overcome when entering Chinese markets and to rank the five most difficult entry barriers to overcome.Information about these entry barriers have been gathered from Swedish companies, which have carried out successful market entries in the Chinese markets, through an e-mail questionnaire.The result generally shows that the most difficult entry barriers to overcome in China were: bureaucracy, property laws, language, cultural Differences and difficulties finding local partners. The ranking of the entry barriers? result shows that bureaucracy is the most difficult obstacle to overcome, followed by cultural Differences, language, relations and access to distribution channels.We conclude that companies experience different difficulties overcoming these entry barriers, which depends on the companies? size, years in China, markets and if the entry barriers were considered controllable or uncontrollable.

This essay researches how newspapers created fictional reader identities through their content. Three newspapers have been studied from the week first to eight of February 1890, Nya Dagligt Allehanda, Dagens Nyheter and Stockholms Nyheter. The question that the essay is attempting to answer is which fictional readers were created. This is done through both a content analysis and a deeper language analysis of the newspapers. The text is seen as an active agent, creating the identity of the reader that they imagine when they write, an ideal reader.

Background: The Waldorf school was founded by Rudolf Steiner during the early nineties in Austria. The pedagogy is established in the antrophosofical sight of humanity, which contains focus on three watchwords when it comes to teaching. These are the will, the feeling and the thought. Purpose: The aim of this study is to investigate how teachers in three Waldorf schools are working during to the curriculum and to bring out the Differences and the similarities with the municipal school. This essay is focusing on four themes and theories; artistic learning processes, gender, multimedia and environment.Method: In order to investigate this kind of teaching I choose interviewing as a method, specifically semi structured interviews. Four teachers at three different schools in Stockholm county was interviewed.

Abstract Author: Robert Andersson & Oskar KarlsjöTitle:?My first thought is a girl that cuts herself? ? A qualitative study about professionals in human service organizations description of self-injurious behavior.Supervisor: Ann OttengrimAssessor: Rickard Ulmestig The purpose of this study has been to understand how professionals in human service organizations (HSO) describe self-injuries behaviour, how they describe the individuals that self-harm and if the professionals describe any possible Differences in how men and women self-harm as well as how professional?s knowledge concerning self-injurious behaviour is contructed. The study answers three questions;- What kind of actions do professionals in HSO describe as being self-injurious behaviour?- How is knowledge constructed by professionals in HSO concerning self-injurious behaviour?- How are people who engage in self-injurious behaviour being described?- How do professionals in human service organizations describe potential Differences between men and women´s self-injurious behaviour? Qualitative interviews have been chosen as the method in this study to gather empirical data and the social constructionism theory has been implemented to analyse the empirical data.The result of this study shows that self-injurious behaviour is a complex and at the same time a dynamic phenomenon. There are a lot of different actions that are being describes as being self-injurious behaviour.

The aim of this study has been to investigate Swedish youth?s conceptions about pornography and sexuality through a gender and power perspective. The questions of issue were the following: 1. Does youth reflect about gender and sexuality concerning pornography? a) Does any norms appear concerning consumption of pornography and sexuality?b) Is any kind of power structure related to gender recognized concerning pornography? c) Does youth think that pornography effects the conception of gender and sexuality? If so, how?2. Are there any Differences between how girls and boys reflect about the questions of issue above?The used research method has been qualitative individual semi-structured interviews with eight students totally, four girls and four boys, all in the ages of 16-18. The study has a hermeneutical and abductive approach.The result shows that the respondents recognize both positive and negative influences from pornography.

AimThe purpose of this study was to investigate the relationship between self-perceived health and level of physical activity among the staff at The Swedish School of Sport and Health Sciences (GIH). We focused on the following questions:How does the amount of physical activity affect the self-perceived health among the staff at GIH?  Are there any gender Differences in self-perceived health following the amount of physical activity? Do the self-perceived health and the amount of physical activity differ between the various age groups? Are there any Differences between the staff responsible for health education compared with the other staff?MethodWe chose a validated questionnaire for our study. It was a combination of two already previously validated questionnaires together with our own supplementary background questions. The questionnaire was presented to 96 respondents and we received 76 answers.

The development in photogrammetry has created possibilities for new methods in aerial images acquisition. Remotely-controlled imaging from an unmanned helium zeppelin is a new and relatively unexplored acquisition. The purpose with this degree project is to evaluate the accuracy of this kind of low-height photographing system, a task given from the consultant company WSP, in Sweden. Landbadet in Uddevalla municipality was chosen as a test field for the zeppelin. Seventeen images distributed over three strips were acquired from the flying height of 80 m.