On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

AbstractPurpose/Aim: The aim of this essay is to map out how the communication is organized at the BĂ€llstabergs School in Vallentuna. The purpose with the essay is to illuminate the pros and cons with their system so that a communicationstrategy could be worked out from the basis of the results. The aim is devided into three different questions at issue: What does the organizational structure look like and how does it concide with the communication? What does the present communicative work look like? Which communicative needs can be identified?Method: The methodology contains two parts. The first part is an analysis of the present organization.

Speech intervention for children with language impairment aims to both strengthen specific language skills and to reinforce the ability to participate in interactional contexts. Children with language impairment often have problems in interaction; therefore the contributions of the conversational partner are of great importance. Thus, the demands are high on the speech and language pathologist (SLP) for sense and cohesion in intervention. The aim of the present study was to examine how SLPs and children with language impairment interact in language intervention. An approach influenced by Conversation Analysis was used in order to identify various phenomena that occurred, and their effect on the structure of the interaction was analyzed.Four SLPs, two men and two women, were enrolled in the study.  They participated in intervention with two children with language impairment each, i.e.

The purpose of my study was to explore how preschool educators in Kenya look at children's influence on teaching. Researchers have argued that the formal educational system in Kenya today is a remnant of its days as a colony when people were expected to blindly follow rules without questioning them. I have used qualitative interviews as a method in order get the most concrete understanding of educators? views on the influence from children. The educators I interviewed were based at a school I visited in Kenya.

The purpose of my study was to explore how preschool educators in Kenya look at children's influence on teaching. Researchers have argued that the formal educational system in Kenya today is a remnant of its days as a colony when people were expected to blindly follow rules without questioning them. I have used qualitative interviews as a method in order get the most concrete understanding of educators? views on the influence from children. The educators I interviewed were based at a school I visited in Kenya.

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.

The purpose of this Master?s thesis is to examine similarities and differences in qualitative experiences between formal and informal reading groups from the participants? point of view. The empirical data was acquired from interviews with nine reading group participants, of whom four of them participated in formal reading groups and five in informal reading groups. To analyze the empirical data, Louise M. Rosenblatt?s theory concerning reading and a method concerning reading groups by Immi Lundin were used.

Purpose: To examine the hearing environment for tattoo artists regarding occupational noiseand to see whether tattoo artists are exposed to hazardous noise according to Swedish WorkEnvironment Authority regulations. Method: Using a dosimeter we measured a total ofseven sessions of approximately one hour on seven different subjects, located on five studiosin Gothenburg. As a complement we did also hand out surveys based on twelve questions toexamine habits, experienced sound environment and to see if there were any hearing relatedpatterns. Results:. Sound level measurements showed that the lower exposure action valueLpAeq,8h 80 dB(A) in one case was reached if applied to the average working time of sixhours.

KKS includes difficulties hearing speech in background noise although results from pure toneaudiometry are normal. The condition is also called ?Obscure Audiotory Dysfunction? and?Auditory disability with normal hearing?. KKS affects a heterogeneous group. We believethere is a need for synthesis of existing studies to acknowledge the condition in Sweden toimprove rehabilitation for the affected individuals.

Abstract Title: How Shops Influence the Customer to Purchase Authors: Lisa Hegestrand, Jonna Olandersson and Anna Sjödahl Advisor: Leif Rytting Course: Marketing C, 61 ? 90 ECTS Purpose Our purpose is to analyze and clarify how a number of shops work to influence their customers? in-store buying behaviour. We would also like to analyze and reflect on how and to what extent these shops use the customer?s senses when trying to influence buying behaviour. Method We have combined a deductive and inductive approach.

AbstractA useful tool for companies to use in their differentiation process is proposed to be employee branding. Employee branding is developed and put forth by the management with the main task to formulate the brands vision and values, and communicate them to the employees. To promote the employee engagement and their relationship with the company, corporate storytelling can be applied, with is an internal communication that strengthens the internal rumour and values that represent the brand. Since engagement and motivation is important factors when creating a strong employee brand, there is a need for further research on how corporate storytelling is used by companies to influence employee engagement and motivation, as corporate storytelling leads to deeper commitment among employees.PurposeThe purpose of this paper is to explore how companies use corporate storytelling to influence their employee branding.MethodologyThe authors conducted a qualitative case study on how the retail organization Boomerang. The empirical material was collected thru semi-structured interviews with Boomerangs management and employees.ConclusionThe conclusion shows that the employees prefers when corporate storytelling and various communication is put in context, this because it?s easier for the employees to understand.

Adjustment to acquired hearing loss can be understood as a process of learning and change where the point of departure is the subjective apppraisal of a person?s hearing loss in a social and cultural context. The aim of the study was to describe women?s thoughts, emotions and actions prior to audiological rehabilitation, since these are considered important for the ongoing process of adjustment and for the planning of rehabilitation. A phenomenographical approach was used in order to describe the variation in the women?s attitudes before attending rehabilitation.

The main purpose of this study was to examine own and social influence on perfectionismwith individual athletes. The participants (n= 96) of this study represented ten different sportsand their ages was between 15 and 44. An interview with four of the participant wasconducted. The instruments used for this study was the Positive and Negative PerfectionismScale (Terry-Short et al., 1995) and for the interviews questions was based on own and socialinfluence. The results showed that there was a relationship between positive perfectionismand own influence, negative perfectionism and own influence, negative perfectionism andsocial influence.

This study examines how formal mathematics can be taught in the Swedishsecondary school with its new curriculum for mathematics. The study examineswhat a teaching material in formal mathematics corresponding to the initialcontent of the course Mathematics 1c could look like, and whether formalmathematics can be taught to high school students.The survey was conducted with second year students from the science programme.The majority of these students studied the course Mathematics D.The students described themselves as not being motivated towards mathematics.The results show that the content of the curriculum can be presented withformal mathematics. This both in terms of requirements for content and studentsbeing able to comprehend this content. The curriculum also requires thatthis type of mathematics is introduced in the course Mathematics 1c.The results also show that students are open towards and want more formalmathematics in their ordinary education. They initially felt it was strangebecause they had never encountered this type of mathematics before, but somestudents found the formal mathematics to be easier than the mathematicsordinarily presented in class.The study finds no reason to postpone the meeting with the formal mathematicsto university level.

AbstractSweden has over the past years grown into a multicultural society which has caused that people with numerous variances of religion and cultures have to interact. This essay will be based on several primary school teacher?s experiences with immigrant families. The purpose of this essay is finding out how they are introduced and integrated in Swedish primary schools by the teachers.I?ve interviewed six primary teachers that shared what they?ve experienced with immigrant families.