Since January 1 2005 all companies listed on a regulated stock exchange within the EU are required to present their consolidated accounts in conformity with IFRS. Among many other consequences goodwill will no longer be amortized over its useful life but instead annually tested for impairments in accordance with IFRS 3. The aim of this paper is to scrutinize the impairment test of goodwill as outlined in IAS 36 and analyze its implications. We conclude that the impairment test will probably lead to the recognition of internally generated goodwill in the consolidated accounts. We also conclude that the impairment test on highly aggregated levels will probably hasten the pace of this recognition since internally generated goodwill is used to shield acquired goodwill from impairments.

Medieval glasses have for long been a neglected object group in archeological research in Sweden. With that in mind I choose to write about those in my essay. The aim of this paper is to bring the medieval glasses into the archaeological research. I intend to show where you can find medieval glass in Sweden and what kind of glasses have been made. I will also discuss why the archeological research is so limited when it comes to the medieval drinking glasses.

Syftet är att beskriva ett projekt inom Entertainment och identifiera dess Key Success Factors. En fallstudie gjordes av privatteaterproduktionen HippHipp! [paw rihk-titt] som gavs i Lund 2003-2004. I en induktiv studie genomfördes nio stycken intervjuer som resulterade i ett empiriskt material. Detta material analyserades och relaterades till teorier om projektledning (Briner m fl), adhocrati (Mintzberg), Key Success Factors (Grant) och Experience Economy (Pine & Gilmore). Studien beskriver ett framgångsrikt projekt inom Entertainment och förklarar framgången med projektet genom att presentera sex stycken Key Success Factors.

The aim in the study is to search for a deeper understanding of how parents experience a neurological diagnose of the child and how this affects the parenthood. Parenthood was seen in a systemtheoretical perspective as a social construction. The narrative method was used in two lifestory parentinterviews. The analysis was made from parenthood. The result formed stories about parenthood with children having neuropsyciatric functional disability who even came to be a woman?s struggle.

Supervision has a strong impact on students` professional development. It is during clinical education that students will receive help in linking theory and practice. This study aimed to describe the meaning of good supervision among nursing students in clinical practice. A qualitative design was used. Nine nursing students in western Sweden, who had all experienced good supervision in clinical practice, were interviewed.The interviews were analyzed using a descriptive phenomenological methodology.The meaning of the phenomenon, good supervision in clinical education among nursing students, was shown as the students were gradually piloted to increased responsibility.

How does the visitor experience the message and symbolism in an archaeological exhibition?Can they notice hidden elements in the exhibition and what decides if they see it or not?In my work I studied these things by making an investigation among exhibition visitors thathave much or none knowledge about archaeology and history. I wished to see how well theycan notice this and if knowledge is important for the understanding of the message and thesymbols. The case study takes place at the exhibition Metropolis at Kulturen in Lund, wherethe history behind and about the Medieval town of Lund is shown.My results show that the possibility for understanding the messages and symbolism exist, butthe chances to do so increase with knowledge.My goal was also try to give some guidelines for exhibition which will improve presentationof the exhibition. To express it shortly this include knowledge, self-awareness and to makevisitor´s studies.My paper also discuss related things: how exhibitions are made, the visitor, the society versusthe museum, the new growing trend towards the museum as a great experience, the changeswithin the museum world and how this affect the future of the archaeological museum..

Purpose: The purpose of this study is to investigate how three banks country funds are performing relative to each other in regard to risk and return. And to find out if there is any underlying factor that may have affected the stock exchange in the different countries.Methodology: The study is based on secondary data and will apply the quantitative method, based on a deductive approach. The sample consists of three major Swedish banks and from them we have selected three country funds. The calculation formulas that have been applied are: Sharpe ratio, standard deviation and Arithmetic Average.Conclusion: The Writers concluded that Sweden funds had the highest yield to lowest risk in both periods in all three major banks. We have also concluded that the underlying factors affecting a country fund.

Gambling about money is a frequent phenomenon in our modern community?s. The gambling has for some people resulted in a compulsive gambling. These consequences affects not only the gambler but also have impact on his or hers relatives. The purpose of this study is to describe how a small selection off relatives to persons with a compulsive gambling experience the gambling consequences in there life.

The purpose of this literture review was to describe how women with coronary diseases experience their lives and how nurses can support individual care..

The study?s purpose was to gain comprehension and knowledge about immigrate women?s vision on benefits respective disadvantages with arranged marriages.The study?s question at issues was:(1) How do the women consider that the ideal marriage is suppose to be?(2) How do the women experience that their vision on marriage has changed in a new culture?(3) How do the women consider that parents reasons, around the choice of a partner at arranged marriages?To be able to answer these questions at issues we used a qualitative method where interviews carried out with four immigrated women from four different countries where Islam is widespread religion. Common for these women is that they all are Muslims and that they come from countries where arranged marriages are practiced. They also have concrete experience of arranged marriages, either through themselves or someone they know.Material from interviews was analysed with a help of patriarchal theory and social constructivism. We have also analysed the material with a theory about culture and a theory about groups.

Diagnosis of adhd, the cause and consequence. A study about the teachers thought about it.The purpose of this study was to examine teachers experience and views about children diagnosed with adhd, and what implication and effects it gives to the pedagogy strategies in the classroom.This is a qualitative study based on the experience of six teachers from primary school. My results have been compiled and compared to special educational research about adhd, from three different perspectives.The results showed that the teachers who have been working as teachers for a longer period, think that the problems of adhd occur primarily due to environmental causes, but then also say that they think the individual causes matters. It is also these teachers that talks very well about medication as a treatment to cure adhd symptoms. The teachers who have worked the shortest time, most of them have some special education from the teacher education.

 The intention of this paper is to explore the contacts between the Swedish province of Scania and Southeastern Europe in the Migration Period. This has been done through comparative studies of four object categories. Parallels to glass, horse trappings, jewellery with inlays and sword decorations found in Scania have been studied in southeastern and centralEurope, as well as the cultures of peoples involved in the Migration processes. The conclusion is that contacts were upheld in several ways: through trade, exchange, alliances and gifts. Old trade routes along the Vistula were used in the south-easterly direction to the Pontic area but were changed to the Moravian Gatein the latter half of the period, while westerly routes probably worked most of the time.

Patients with mental illness experience dissatisfaction with their care due to lack of understanding and ignorance from the nurses. The nurses? approach might influence these patients' experience of their care. The purpose of the literature review was to describe nurses' approach in care of patients with mental illness. The literature review is based on an inductive approach and the result is based on 14 scientific papers, of which eight used a qualitative design and sex used a quantitative design.

Wind power is a growing energy sector in Sweden. However, it still represents only a small part of the total electricity production, about 0.7%. In order to create good conditions and to facilitate the establishment of wind power in Sweden, the government has for example, created a national centre for wind use. The objective has been to reach the governmental goal, which is an expansion of wind power by 10 TWh by year 2015 compared to the level in 2002. The Swedish electricity market was deregulated in 1996 which refers to the introduction of a competitive market in electricity production and trade.

Siblings of persons with disabilities tend to be sidelined and not get the same attention in the same amount as the child with the disability gets, both by the parents and the society. Previous research in this area is limited and siblings of people with disabilities and their experiences of support needs to be explored. The purpose of this paper is to learn about support for siblings of people with disabilities in terms of both adult siblings own experiences from his childhood and from practitioners experience. Six qualitative interviews with four adult siblings of people with disabilities and two professionals were interviewed. Systems Theory and Bronfenbrenners ecological model has provided the theoretical basis for the essay.