Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

Statistics regarding children, who are overweight, shows alarming results in many parts of the world. Overweight may cause serious consequences, as for instance heart- and vascular diseases. Research is pointing out that hereditary, social, behavioural and cultural facts may promote developing overweight and it is of great importance to find out how to prevent overweight and obesity in children and adolescents. The purpose of the literature study was to compile primary and secondary preventions against overweight/obesity in children and adolescents. The result showed that prevention through education, recommendations, healthy eating and exercise may be usable in the work to prevent overweight among children and adolescents.

In Jaunuary 1995 Sweden became part of the European Union. Consequently Sweden agreed upon beeing part of a greater integration project with influences of federalism. However, many argue that the discourse that has been been dominant in Sweden is the discourse where we focus on the national state instead of the EU. In my essay I question whether the discourse about ?nationalstatslogiken? is found in the daily press in Sweden.

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.

The aim of this essay is to study five teachers' perceptions and experiences of a multicultural class. I want to find out how they relate to intercultural education and how they experience that they may apply it.Sweden is a multicultural society. This fact is even reflected in the school and this imposes on teachers finding new ways to educate and prepare their students for the multicultural society.I chose to carry out a qualitative survey and interviewed five teachers having contact with a multicultural class. The study also offers suggestions to future teachers who can benefit from it in terms of adopting convenient attitudes in multicultural classes with better understanding.The outcome reached shows that the interviewed teachers try to make use of intercultural pedagogy by addressing differences between students, adapting teaching to supply for the needs of students, and also by having good contact with parents. But teachers also experience Difficulties.

This essay is a study of the government bills for a new grading scale in the Swedish schools. There have been many complaints about the current grading scale and the main problem seems to be that teachers are interpreting the criteria for certificates differently. There are two major challenges for Swedish teachers, one is how to interpret the criteria for certificates, the other one is the equality problem , students can not be sure of that two different teachers would give the same grades. The main point of the essay is to try to find out whether the new grading scale will solve this problem. To my help I have made an analysis of the bills of the Swedish government for the new grading scale.

SAMMANFATTNING En av sjuksköterskans dagliga omvårdnadsåtgärder är att lägga in och ansvara för patientens omvårdnad i samband med perifer venkanyl. Studiens syfte har varit att undersöka hur handläggningen och bristerna beskrivs i samband med att patienten erhåller en perifer venkanyl, samt att ge ett förslag hur vårdprocessen som modell kan motverka brister i den kliniska handläggningen av perifer venkanyl. Undersökningen har genomförts som en litteraturstudie där resultatet grundar sig på vetenskapliga artiklar och två böcker inom området. En kombination av Eriksson och Atkinson & Murrays vårdprocessmodeller har använts som utgångspunkt i studien. Deras modeller bygger på fyra faser och kan tillämpas i alla vård situationer.

SAMMANFATTNING En av sjuksköterskans dagliga omvårdnadsåtgärder är att lägga in och ansvara för patientens omvårdnad i samband med perifer venkanyl. Studiens syfte har varit att undersöka hur handläggningen och bristerna beskrivs i samband med att patienten erhåller en perifer venkanyl, samt att ge ett förslag hur vårdprocessen som modell kan motverka brister i den kliniska handläggningen av perifer venkanyl. Undersökningen har genomförts som en litteraturstudie där resultatet grundar sig på vetenskapliga artiklar och två böcker inom området. En kombination av Eriksson och Atkinson & Murrays vårdprocessmodeller har använts som utgångspunkt i studien. Deras modeller bygger på fyra faser och kan tillämpas i alla vård situationer.

In this study the speech of adolescents with unilateral cleft lip andpalate (UCLP) and delayed closure of the hard palate was evaluated.Evaluations were made with experienced speech-language pathologists(SLP:s) and lay listeners. The SLP evaluation consisted of typical cleft palatespeech variables and some of them were adapted for lay listeners. Attitudestowards the speech of the adolescents were investigated by asking laylisteners if the speech constituted any hindrance to vocational performance.The SLP:s mainly found nasal escape and velopharyngeal impairment (VPI),although to a small degree and extent. The lay listeners mainly foundresonance deviations and indistinct speech. The latter was associated withhindrance to vocational performance.

The aim of this study is to gain an understanding of how dyslexic adults experience the library, their meeting with a librarian and how they feel they are being helped with finding literature. To answer the purpose of the study I have conducted six semi-structured interviews with dyslexic adults.. Two theoretical models were used as an analytical tool in this study. One was Michael Buckland's aspects of access to information. The other is four aspects that explains the significance of personal encounter at the library.

The purpose of this study was to examine effects of hearing aid use and to do a judgment of the provement. The investigation was a pilot study and may be used in the clinic.The international form ?International Outcome Inventory for Hearing Aids? (IOI-HA) was used for data collection. Four questions were chosen from the form. These questions were answered by hearing aid users and their significant others.

The purpose of this study was to examine how the authorities in Sweden collaborate when it comes to discourage trafficking for sexual purposes. More specifically the aim was to find which directives and problems the work of the individual authorities constitute in and how does it affect collaboration with other authorities. The study was based on interviews with six respondents, which have experience working within this field. Three themes were identified: what is collaboration, different perspectives, regulatory frameworks and different fundamental values within the organisations. The study concluded that collaboration is affected by several factors such as the absence of knowledge about trafficking for sexual purposes and the laws which regulate confidentiality, Difficulties in defining collaboration as a concept and the authorities different ideas about what have to be done in the context of discouraging trafficking for sexual purposes.

Syftet med arbetet är att beskriva ett antal pedagogers uppfattningar om lärandemiljöns betydelse för barn i koncentrationssvårigheter samt vilket stöd de önskar av specialpedagogen. Undersökningen bygger på tio intervjuer med pedagoger från två kommuner. I detta arbete vill vi ge en bild av hur dessa pedagoger tänker kring lärandemiljöns betydelse för barn i koncentrationssvårigheter, hur de arbetar samt vilket specialpedagogiskt stöd de anser sig behöva. För att få en teoretisk grund redogör vi först för den litteratur vi utgått ifrån samt den teori som vi tror är aktuell för vårt arbete. Sammanfattningsvis kan vi konstatera att pedagoger är medvetna om att lärandemiljöns utformning är av stor betydelse för barn i koncentrationssvårigheter. Samtliga pedagoger upplever att de stora barngrupperna påverkar problematiken för barn i koncentrationssvårigheter.

A unified model of stress and affect consciousness was proposed. The connection between affect consciousness and perceived stress was studied. Teachers (n = 19) were interviewed using Monsens affect interview, followed one month later by a questionnaire containing Perceived Stress Scale (PSS), State-Trait Anxiety Inventory (STAI-S, STAI-T) and Twenty Item Toronto Alexithymia Scale (TAS-20).Statistical analysis showed no connections between level of total affect consciousness and perceived stress. Though there were some indications of a negative relationship between affect consciousness and trait anxiety. There were also indications, using a complementary analysis, of a connection between level of affect consciousness on the subscale distress in the interview and perceived stress.

This thesis has examined a co-operation called SSP, between the social authorities, the school and the police, located in Malmö. The intention with SSP is to prevent crime and drug use among juveniles but also to evolve a structure for a long-term co-operation between the authorities.The purpose of the thesis was to understand and analyse what the co- operation represented and stood for. The study also examined how the co- operation was effected by differences in the organisation of the three parts.The main questions were the following; what does SSP contain, is SSP preventive and for whom, what motivates the co-operation and how is the cooperation effected by the view the authorities have on the target group?The method used for answering the questions was based on qualitative interviews with the three authorities involved. We have also searched for literature on the subjects involved.The main content of the thesis has showed that the limits of SSP are diffuse, and the focus of the co- operation lies at a structural level.