Bakgrund: Efter införandet av IFRS har det förekommit en del förÀndringar gentemot tidigare redovisnings regler i Sverige. FrÄn och med 1 januari Är 2005 skall alla börsbolag gÄ över till IFRS 3 Business Combinations. Detta innebÀr att goodwill inte fÄr skrivas av sÄ som det gjorts tidigare. Nu mer mÄste det Ärligen ske ett Impairment test av goodwill för att undersöka om det föreligger ett nedskrivningsbehov.DiskonteringsrÀntan anvÀnds vid impairment test av goodwill och Àr en viktig faktor vid nuvÀrdesberÀkningar av kassaflöden.Problem: Noterade börsbolag utför ett impairment test av goodwill, vilket görs för att undersöka om nedskrivning av goodwill Àr aktuellt eller inte. DiskonteringsrÀntan Àr en viktig faktor vid Impairment test.

Noise is a growing health problem. People are not always aware of the injuries that noise can cause. The media culture of today has a big influence on teenagers. This is caused by portable music players, computers, concerts etc. The schools are having larg classes and that can cause a lot irrelevant speech during lessons.

The purpose of this essay is to examine the Swedish governments discourse on integration of immigrants and thereby examine what social reality it constructs. The aim is to examine how integration and immigrants are constructed within the discourse. The method and theory being used in this essay is discourse theory. As a methodological instrument we use the policy on functional impairment as a comparison. The material being analyzed in this essay is political documents on the strategy on integration policy and the strategy on the policy of functional impairment.

The aim of this thesis was to investigate how teachers in school and in leisure time center look at informal and formal learning. Informal learning is often associated with leisure-time while formal learning is generally linked to school. My questions also deal with the teachers? view of each other?s activities from a learning perspective and visibility of informal learning. I have made an empirical study with qualitative, semi-structured interviews with three class teachers and three leisure teachers.

This is a qualitative study with a reflexive approach. The aim of this masters thesis is to describe how the internal information is managed in BorÄs Theatre and BorÄs Public Library related to the internal flow of information within the organisations according to descriptions of different units, staff and work tasks. Ten qualitative semi-structured interviews with employees at the Theatre and the Library have been conducted. The organisations have been studied separately. The interviews are presented according to six categories presented in the theory chapter as a result of the study.

This thesis is dealing with how students living in a student corridor experience the circumstances in their corridor. The aim is through interviews with students living in the corridors get a inside look at their situations. I want to examine how changed conditions of life, new meetings and new experiences will influence their personalities. How are the students living in the corridors affected by conflicts and how do they protect themselves from the influence of the rest of the group living there? In addition to that I want to know what they think is important prioritises throughout their student time, like if there are anything important that a student should take time to do beside the studies.

Objective: From the patient?s perspective describe communication difficulties, which can arise, and how they are handled in their contact with public health care and illustrate their needs of communication.Method: A study of literature was carried out to receive a background and an insight in previous research concerning the subject area. Twelve women with hearing loss was asked to complete a questionnaire, with open questions, regarding communication difficulties in health care situations.Sample: For the literature review, scientific papers were selected via the database, PubMed using relevant keywords. Seven were selected for closer review. For the survey study twelve women were asked to participate which ten of those responded.Results: The study of literature shows that communication difficulties occur in public health care between patients with hearing loss and the nursing staff.

A speech-based material that early can assess a child's hearing is needed to provide an indication of a hearing impaired child's language development. Being able to identify and discriminate between different sounds is a requirement for interpreting speech. Hearing assessments that examine speech perception can therefore, unlike, for example, pure tone audiometry, examine a hearing impaired child's perceptual language skills and provide a basis for intervention.The purpose of this work is to evaluate a new auditory material on 3-year-old children. The auditory material is based on the Ling-6-sounds and the main question was which of the sounds in the test were adequate for test of discrimination. Furthermore, it was investigated how the test works with children aged 3:0?3:11 years and how age and gender affect the result.Twenty-four children aged 3:0?3:11 years were tested using a computer based test.

Formal writing is an essential part of teaching Swedish and is fundamental for higher education and professional career. The aim of my essay is to research what didactic methods Swedish teachers utilizes in upper secondary school to improve students' abilities to write formal texts. I will also examine students? project papers in an attempt to measure the extent of formal word choice.  In the presentation of the literature I decided to use, for example, Per Olov Svedner?s perspective on writing as a process, Siv Strömquist?s manuals for essay writing and various literature regarding linguistic correctness and essay layout. Interviews with three upper secondary school teachers reveals that active feedback is a basis for students development regarding formal writing in both school and professional career.

AbstractThis degree project is about having meetings in The Swedish Social Insurance Agency, which is awide organisation. This work will concentrate on one of the projects going on within theorganisation which is travel-free meetings, where they are building a video meeting system thatallows the employees in the organisation to be able to meet with each other through the use ofvideoconferencing instead of physical meetings.In this work we will show how Kaikaku (radical system changes) along with Kaizen (continuouschange) can support an organisation to become more efficient and reduce wastage. We have donethis work in an organisation that is present in over one hundred locations in Sweden.The Social Insurance Agency has over 13 000 employees at over one hundred locations inSweden.The organisation has to be close to their customers and provide the best service aspossible. To be able to work in a uniform way, the employees get together and have meetings.Some meetings are just progress meetings and takes perhaps no more than two hours to complete.However, if seven employees from seven different locations need to have meetings, in the worstcase, they all have to meet in a common place.This is expensive for the organisation in travel costs, time and absence from work, but thetravelling also contributes to environmental pollution if the employees are travelling by a fuelpoweredvehicle.A whole day could go lost for having a meeting in about two hours if all sevenemployees went from their own cities to e.g. Stockholm for the meeting.Muda (wastage) of travel created several different types of Muda, namely:? Wastage with anticipation when the employees had to wait for e.g.

ObjectiveThe objective of this study was to investigate the clinical application to use ASSR in anesthetized childrenDesignOne main ambition of the investigation was to compare hearing threshold using ABR with estimated hearing threshold using ASSR. Another aim was to examine if the duration of an ASSR measurement could be reduced by only using the frequencies 1, 2 and 4 kHz and exclude the frequency 0.5 kHz. This is a retrospective study using electrophysiological measurement from a database.ResultResults showed a high correlation between hearing threshold using ABR and estimated thresholds using ASSR, with the frequency 0.5 kHz showing a slightly lower correlation. Result also showed that the test duration was increased when using all test frequencies in ASSR-measurement compared to when 0.5kHz was excluded. ConclusionThe study showed a high correlation when comparing hearing threshold using ABR and ASSR.

Abstract:The purpose of this study is to examine what actually makes Russia an incomplete democracy, despite of all the formal democratic institutions and legal democratic rights.The research method used for this essay has been qualitative case study, which strives to answer two research questions: Which democratic principles are not respected in Russia? How does the executive power control the political arena? The theoretical framework used for this study consists of a model based on Dahls Polyarchy theory and the Rule of Law concept. The conclusions points out that very little have formally changed in Russia regarding democratic rights and the constitution. The democratic decline is due to political manoeuvres and undue political influence. There is no proper division of power and the executive powers are not controlled by a system of checks and balances.

In many biomedical contexts, e. g. when evaluating hearing disorders, the data obtained can be described as pairs (x1, y1), ?, (xn, yn) where x is a quantitative variable and y a 0/1 variable whose probability of taking the value 1 is a monotonic function of x. One way of analysing such data is to perform probit regression; thereby two parameters, b0 (= the constant) and b1 (= the slope) are estimated; the interest centres around m = -b0/b1, i.

The purpose with this final paper was to examine how the collaboration between parents and teachers can manifest itself. With collaboration, we mean the dialogue that has to exist between parents and teachers in regards to e.g. how well informed the parents are about the regulated principles on which the education plan is built on, and in which way they can take part in and influence the system. This is to empathize on the fact that a good collaboration between parents and teachers help create a good foundation for the pupil?s ability to learn.The method that we have used are questionnaires given to parents and teachers along with studies of literature both as means of furthering our studies as well as a basis for the design of the questionnaires.

Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.