År 2005 beslutades att svenska företag vars aktier är noterade på en reglerad marknadsplats ska upprätta sina årsredovisningar enligt regelverket IFRS. En av många förändringar som detta medförde var att den immateriella illgången goodwill årligen ska nedskrivningsprövas, istället för att som tidigare linjärt avskrivas. För att utföra en nedskrivningsprövning måste ett företag värdera goodwill. Det inbegriper att fastställa en rad antaganden och precisera nyckeltal. Information om processen ska enligt standarden IAS 36 finnas att tillgå i företagets årsredovisning.

At the turn of the year 2009/2010 there was a change in the regulations on sickness impact. This led to 328 persons in County of Kronoberg had an expired period of sickness benefit from the Social Insurance Office (Försäkringskassan) when they reached the maximum time for sickness or temporary disability compensation. These individuals were offered introductory programs with the employment services. The purpose of this study is to investigate how the population with expired period of sickness benefit from the Regional Social Insurance Office in the County of Kronoberg (Försäkringskassan Kronoberg) is described in the initial stage, and to explore how individuals who achieved expired period of sickness benefit from the Social Insurance Office (Försäkringskassan) talks about the meaning to get an expired period of sickness benefit regarding economic and social issues. The study was inspired by Grounded theory.

During my practical training I have seen what after-school offers children. Large groups of children and little staff, often results in that the children had to play freely until they go home. Few activities are offered to the children and the staff is busy looking after the children and ensures that they are not fighting.The purpose of this study is to find out how children feel about their leisure activities and if they think they are being offered a meaningful leisure. The main research questions were:How do children experience their leisure-time?Do after-school offers children a meaningful leisure and is it the children's interests and needs that govern the activities and the environment?How do the number of children in the leisure group affect the leisure time?The methods to collect data in the study are observations and interviews.

Background: In small animal healthcare fluid therapy is an important area. To get an adequate treatment there are several factors that may play important roles in this matter. One of these factors is the correct use of the administration technique. Aim: The aim was to investigate how correct the amount of prescribed fluid was given when different people set up a fluid administration set. Method: An experimental study was performed to compare two different infusion techniques.

ABSTRACTBackground: As a nurse it is a part of your work description to precepting students. A good relationship between preceptor and student is important for a successful precepting witch can be rewarding for both parties. There are many studies on how nurses in hospital departments experience precepting students, however it is not as explored in the prehospital care.Objective: To describe ambulance nurses' experience of precepting nursing students in the third and final year of university-level nursing school.Method: A qualitative study was conducted. Nine respondents at two ambulance stations in central Sweden were selected with the help of strategic convenience sample. The informants were nurses with specialist education in ambulance/prehospital care who had experience of working in the ambulance unit for at least a year.Result: The majority of participants were positive to precepting students and the time seemed adequate.

Social support is important for adults well-being, quality of life and self-esteem. The nurse should respond to the patient's care needs, knowledge of social support for young people with chronic diseases is therefore important. The purpose was to investigate who or which ones provide social support for young people with chronic diseases and what social support contributes to. A descriptiv design where used. The literature search in the database Medline via Cinahl resulted in twelwe articles.

The purpose of this study was to investigate how people with insecure employment affect the psychological contract in the perspective of workers' experience. The questions in this study were: how does a person with insecure employment perceive the psychological contract and what consequences dose an insecure employment have on the psychological contract. The study was a qualitative method with semi-structured interviews. The results showed that the absent relationship that existed between the participants and the employer was assumed to be affected by insecure employment. The result revealed that one of the consequences was falling confidence and less support to the employer as an effect of insecure employment and psychological contract.

The wastewater treatment plant at GE Healthcare's facility in Uppsala deployed a three step vacuum evaporator in 2007. The purpose of this was to pre-treat wastewater containing amines. The purpose of this thesis was to optimize thisprocess by reducing the amount of concentrate without releasing more nitrogen tothe environment and to examine if density could be used as a measurement of whenthe process should be ended.To create a foundation for optimization six test cycles were conducted with samples taken from all three steps. Both concentrate and condensate were tested as well as the incoming solution. Furthermore, the thesis has been expanded with a benchmarking part examining two different evaporators.

A literature study abot the patient´s experience of the meeting with the nurse.

This paper intends to show how micro- and small businesses in the tourism and experience industry makes use of social media as a marketing tool. The study also shows the possibilities for businesses to market themselves to customers through social media. Small businesses usually don?t have the same conditions or the same marketing resources that larger companies have. For small businesses that lack marketing resources, social media is a great addition to marketing since the technology around social media is relatively simple.

The purpose of this study was to examine customer attitudes towards flagship stores and how they perceive them. To ascertain this, and obtain answers to the research questions covering the study's main issues, we decided to turn to the customers who recently visited a flagship store.Our background theory is based upon literature from previous research done on the subject in the form of scientific articles and books. We present the theoretical concept that explains how flagship stores are used as a marketing tool and what impact they have on the new market. These will be helpful in answering our questions when we evaluate our results.!A theoretical framework, consisting of three value dimensions, was used as a support throughout the implementation of the study. These three values; hedonic, practical and social, should give us a better idea of what customers experience and what they value when they visit the flagship stores.!The method used in our investigation is of quantitative form, so that it can be feasible on a large crowd to thus contribute to a quantitative result.

Kvinnor som utsätts för våld i nära relationer är ett globalt folkhälsoproblem, då våldets konsekvenser innebär ett liv av skuld, skam och lidande hos kvinnorna. Hälso- och sjukvårdspersonalen har en unik och viktig roll i att hitta och identifiera kvinnorna. Syftet med studien var att beskriva hur kvinnor som utsätts för våld i nära relationer upplever mötet med hälso- och sjukvården. En litteraturstudie där tolv vetenskapliga artiklar har granskats och analyserats och som ligger till grund för resultatet. Resultatet bygger på tre kategorier: Att inte bli sedd och hörd, Att känna rädsla, skam och skuld samt Att inte känna stöd.

Noise in schools can have negative effect on the teaching environment and speech perception. The national Child Environmental Health Surveys (BMHE) conducted in 2003 and 2011 studied how 12-year olds experience their sound environment in school. Results showed that the number of pupils that experience annoyance from noise increased from 2003 to 2011.Aim: The aim of this study was to study how 12-year olds perceive their sound environment in school.Methodology and material: A quantitative questionnaire survey was conducted in the sixth grade at two schools. The questionnaire used included questions from BMHE and self-produced questions. Sixtynine students answered the questionnaire.Results: Over 50 % of the respondents experience annoyance from noise in school several times a week.

Mitt projekt Wo lai zi ruidian (Svennebanan i Taiwan) handlar om att göra en kollektion mönster som beskriver min fem månader långa vistelse i Taiwan. Mönstren ska ge känslan av ett annat land där målet är att människor i Sverige ska kunna föra in element av, eller känslan av Taiwan i sitt hem. Mönstren appliceras på produkter som för tanken till ett vardagsliv i Taiwan; digitaltryckts bomullsvara uppsytt till sittpuffar och stickade filtar. Kollektionen består av sju olika mönster som tillsammans beskriver min upplevelse, energin och kaoset från vardagen i ett annat land. My project Wo lai zi ruidian (Svennebanan in Taiwan) is a collection of patterns that tell a story about the five months I spent living in Taiwan.

The aim of our study was to examine how the elderly experience their meal situation in a sheltered housing. We have used a qualitative approach. We conducted individual interviews with six elderly in a sheltered housing to collect our empirical material. To reach the purpose of this study we tried to answer the questions: which factors affect the elderly person?s experience of the meal and which significance does the meal have for the elderly? To reach deeper understanding for our collected material we used Maslow?s theory of human motivation, the two concepts of Tönnies; gemeinschaft and gesellschaft, disengagement theory and the concept of Bourdieu, called habitus.