The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

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 valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

Företagsuppköp är en vanlig företeelse på aktiemarknaden och sker ofta då en budgivare tror att ett målbolag har en outnyttjad värdemaximeringspotential, exempelvis pga. att den nuvarande ledningen inte utnyttjar bolagets resurser optimalt.Av denna anledning finns det ofta skäl för ett målbolags ledning att anta att de kommer att bytas ut om ett uppköp går igenom varför de får incitament att motarbeta budet. Budet kommer härvid att definieras som ett fientligt bud och de åtgärder som vidtas för att förhindra budets genomförande kallas för försvarsåtgärder.Man kan här genast se att en intressekonflikt aktualiseras. Målbolagets aktieägare har ett intresse av att få så hög avkastning om möjligt på den investering som de gjort i bolaget, ett attraktivt bud kan härvid vara av stort intresse. Målbolagets ledning, å andra sidan, kan ofta räkna med att bli avsatt vid ett lyckat uppköp och kan därför ha anledning att motarbeta även ett för aktieägarna gynnsamt bud.Mot bakgrund av denna intressekonflikt har två skilda system för reglering kring försvarsåtgärder utvecklats.

The purpose of this study is to describe and analyze how auditors are affected by quality controls and if audit practice changes because of quality controls. To fulfill the purpose of this study there has been interviews made with five auditors. The conclusion by this study is that the interviewed auditors work practices are affected by quality controls and that the extent and effect depends on the auditor and the office that the auditor works in. The auditors who worked as quality reviewers at the agencies where they are employed at, we felt that they were more secured in the response towards quality controls. This may be because they are quality reviewers themselves and they know what the quality control requires and what must be met to be approved.

A B S T R A C TP U R P O S E / A I M : The main objective of this essay is to investigate the difference of visual representation between girls and boys in two mail order catalogues - Ellos and La Redoute. I want to examine how girls and boys interact in the pictures of the catalogues and what kind of activities are going on. Do these activities differentiate between the girls and the boys? Does the representation differ if the children are in a group or by themselves? A second objective is to compare these representations between the two catalogues.M A T E R I A L / M E T H O D : Two mail order catalogues are used, Ellos (Swedish) and La Redoute (originally French). The material consists of 345 pictures of children.

At several occasions, an important question has been brought forward within the world of advertising and media. This is the question of whether or not ?good? advertising should be encouraged by the media. The question has an origin in a belief that such advertising can create values not only for the advertiser, but also for the medium. Although this question has arisen in business media, and although many managers work from the assumption that such relationship exists, there are none or little proof that it actually does.

Syftet med studien var att undersöka om grad av överkonfidens kunde variera mellan olika ämnesområden, med kontroll för svårighetsgrad. Ytterligare syfte var att undersöka hur överkonfidens varierar mellan olika bedömningstyper och personer. Mätinstrumenten som användes var dels frågeformulär om melodifestivalvinnare och nobelpristagare med självbedömningsfrågor om prestation, samt frågeformulär om extraversion och neuroticism. Totalt deltog 139 respondenter. Resultatet visade realistisk bedömning inom ämnesområdet melodifestivalvinnare och underkonfidens inom ämnesområdet nobelpristagare, med kontroll för svårighetsgrad.

The purpose of this thesis is to analyze DVD covers for the genre romantic comedy from the 2000s as a way to obtain patterns and codes provided by the genre. The theoretical framework consists of previous research that analyzed various posters, theories about semiotics, genre, and visual rhetoric.  These theories will help answer the main question and help with the analysis.The objects for observation are ten DVD covers from the genre romantic comedy and a qualitative content analysis is used for this thesis. The movies are from the US and they are all high in Box Office. Box Office stands for how many tickets were sold and how much money a film has earned.

In 2010 the Church of Sweden initiated a project to elaborate a new handbook for church services and church documents. This handbook draft was ready to be tested in 2012. The first Sunday of Advent 2012 the church launched an extensive trial for the draft for the new handbook; this handbook draft will now be tested in a selected variety of Swedish parishes until Judgment Sunday 2013. Upon which the Church of Sweden will evaluate and respond to the comments and reactions from the Swedish congregations in terms of the handbooks proposal. My main goal with this paper is that I?m hoping to be able to examine where the need for a new handbook for church services originates.

 Title:              Not just words, classroom communication about subtraction in year 2Language:      Swedish with summary in English.Keywords:     Communication, mathematics, subtraction, teaching The purpose of this study is to analyze the mathematical communication in a classroom during a lesson in the field subtraction, and to find out how students describe their perception of mathematics that is communicated in the classroom.The study consists of the observations through the videotaping of two lessons in primary school grades 2 and student and teacher interviews related to these lecture occasions.Research indicates that Swedish pupils' mathematical skill continuously deteriorates in a national and international perspective, and that student experiences of mathematics in general are negative. The literature emphasizes the importance of communicating mathematics in various forms to deepen and develop understanding of concepts and mathematical operations. Communication must be generated between teachers and students but also between student and student to have a beneficial impact for the student.Our result demonstrate the different types of communication in the classroom but that communication does not always have a clear mathematical content in spite of teachers' mathematical intentions with teaching. The result also indicates that the mathematical communication that takes place, in essence, is a one-way communication where the teacher has a great opportunity to speak. The teachers perceived as oblivious to their own ways of communicating, but stressed in the interviews with an understanding of the importance of communication learning.

The Nasometer is a non-invasive acoustic measuring instrument that quantifies the ratio ofnasal resonance in speech. It can be used as a complement to perceptual judgment of speech impediments, for example, in patients with cleft palate and velopharyngeal insufficiency. Inorder to determine if a nasalance score is abnormal, it must be compared to norm data. The main purpose of the study was to collect reference nasalance scores in children between fourand five years of age in Linköping. An additional objective was to compare the results tonorm data collected in Umeå.

Due to the new demands put upon combat vehicles of today the development quickly strives for-ward. With developers and experts across the globe working to meet the needs of tomorrows armies. The question we ask ourselves is what will be the characteristics of these vehicles. In order to be able to categorize combat vehicle and analyze its characteristics we use the principles of war. Based on J.F.C Fullers theory from the early 19 hundreds that anything can be analysed using these principles, through a modern interpretation of the Swedish army, we can categorise the present and future abilities of combat vehicles.

This Bachelor-paper is an investigation of organisational flexibility in Swedish andPolish television companies. The essay is based on four main questions which is thananalysed by looking at different categories that defines a flexible organisationalstructure.The questions are:? What is the internal and external perceived judgment about the TV-channelsorganisational flexibility?? What are the differences regarding Public service channels in Sweden andPoland as well as the differences between commercial channels?? What are the differences regarding public service- and commercial TVchannelsin Sweden as well as in Poland? Which of the companies are considered being the stronger and the weakest inan organisational flexibility point of view?In order to answer these questions have we used following main theories.? Readiness for business process reengineering - Abdolvand, N. & Albadvi, A.& Ferdowsi, Z (2008)? Decisionprocess - Jacobsen D.I.

Klinisk blick är en term som frekvent återkommer under sjuksköterskeutbildningen och i klinisk verksamhet. Den återfinns ofta i samband med klinisk bedömning och somen övergripande beskrivning av en patient. Endast antydda betydelser har framkommit och då tätt knutna till andra termer och processer. Syftet med studien var attundersöka komponenterna intuition och tyst kunskap som delar i sjuksköterskans kliniska blick. Studien genomfördes som en litteraturstudie där 17 vetenskapliga artiklar granskades.