PurposeThe purpose of this study is to examine the companies on Nasdaq OMXS Large and Mid Cap to see if there are interesting patterns regarding their WACC assumptions, used when performing impairment tests on goodwill, during 2007-2009. If so, can we explain these patterns? MethodWe have gathered information about the WACC assumptions presented in the annual reports of the 133 companies that were listed on OMXS Large and Mid Cap during the spring of 2011. To complement this quantitative information we have also conducted an interview with Peter Malmqvist and contacted eight of the companies that were in the study.ConclusionWe can conclude that not all companies present their WACC assumptions in the annual report, even though IAS 36 states that this should be done. Of the 45 companies that were included in our study, eight had lowered their WACC during 2008 and increased it in 2009.

Vårt syfte med denna uppsats är att ge en ökad förståelse för hur hälsobudskapet kankommuniceras på förpackningar och i marknadsföring för att underlätta att budskapet når ut till konsumenterna. Vi har använt oss av en deduktiv ansats för att ta fram antagande om hur functional foodsföretag effektivt ska kommunicera sitt hälsobudskap. Dessa antaganden har vi sedantestat med kvalitativa empiriska undersökningar. Våra intervjuer presenteras i ett empirikapitel som sedan analyseras. I teoriavsnittet har vi använt oss av flera modeller och teorier varav två varit av stor vikt.

Goodwill är ett omtvistat ämne inom redovisning. I dagens samhälle har företag haft friheten att kunna välja vilken regel i anknytning till goodwill de vill använda och det med hänsyn till vilket resultat de eftersträvar. Våren 2004 offentliggjorde International Accounting Standard Board en ny standard, IFRS 3 för redovisning av företagsförvärv. IFRS 3 går ut på att goodwill inte längre är föremål för planenliga avskrivningar utan istället ska företag genomföra ett ?impairment test? som innebär att företagen genomför en ingående analys av goodwillvärdet årsvis.

This paper explores the interaction of children with language impairment (LI). The present essay is a conversation analytic study of child-child and child-therapist dyads. The aim was to explore in what ways children with LI reach common understanding. Another purpose was to investigate if there are differences in interaction between dyads with children with LI and dyads with children with LI and speech language therapist. Seven children, three girls and four boys, with LI participated in the study.

One of the largest work areas for speech and language pathologists is intervention for children with speech and language disorders. The purpose of the present study was to describe and analyze the clinical management of language impairment in children by studying and comparing medical records and literature from the years 2000 and 2009. The present study is a sequel to two previously published papers by Christina Samuelsson (1997; 1999), in which medical records and literature from the 1920-, 60- and 70?s were studied and a paper by Helén Sämfors (2001), in which the years 1985 and 1995 were studied. The medical records used in the present study came from a medical ward for speech and language pathology at a university hospital in Sweden. The results showed that significantly more children were referred to the clinic for speech and language problems in 2009 than in 2000, and more children were treated for their impairments.

While reading in deaf children has been the object of a number of studies, the reading abilitiesof children with mild and moderate hearing impairment and their relation to cognitiveprocessing have not received very much attention. Predictive factors of reading ability inhearing children are well known, with phonological and working memory abilities beingnecessary prerequisites for reading development. Existing studies suggest, however, thatcertain hearing-impaired children achieve a reading level comparable to that of hearingchildren in spite of impaired phonological abilities. In the present study, reading abilities anda range of cognitive processing abilities were measured in a group of hearing-impairedchildren and compared with hearing controls in equivalent school grades. Comparisons weremade at group and school-grade level, and the cognitive profile of hearing-impaired childrenat level with controls (those being within one standard deviation) was discussed.

The aim for this paper has been to examine three textbooks designed for science education in upper secondary school in order to determine whether they convey any specific attitudes regarding what is considered to be ideal knowledge within the field of biology. The main focus has been to investigate if different types of design strategies have been used to emphasize certain values or attitudes and if this proves to be the case, how is this achieved specifically?                      For this purpose I have conducted several different qualitative linguistic analyses of the textbooks. The theoretical framework for the analyses lies within the main field of critical linguistics and more specifically in the context of systemic functional linguistics. The two main language models I have chosen to use for my investigations are functional grammar and multimodal text analysis.                      My results imply amongst other things that by conducting an overall assessment of the headlines in the textbooks a fair assessment can be made of which overall attitudes the books convey.

This study highlights the differences in articulation, nasality and intelligibility between twenty 16-year-olds and thirteen 19-year-olds born with isolated cleft palate and control groups. The test groups are compared in a longitudinal perspective and based on earlier evaluations of velopharyngeal impairment. Significant differences were found between test groups and control groups using quantitative comparisons based on SVenskt Artikulations- och Nasalitets-TEst and NasometerTM. The longitudinal comparison also showed a positive but not significant development of the speech. Differences emerged in the comparisons based on velopharyngeal impairment but no significance analysis was made.

Syftet med undersökningen är att ta reda på hur akademiskt utbildade inom ett visst yrke bemöter personer med Aspergers syndrom samt vilken kunskap de utbildade personerna har inom ämnet. Vi har valt att använda oss av en kvalitativ forskningsmetod i vår uppsats, utifrån studiens syfte och frågeställningar. Vi har valt att intervjua akademiskt utbildade som arbetar och möter personer med Aspergers syndrom inom människovårdände yrken. Dessa akademiskt utbildade personer arbetar på olika sätt beroende på vilken myndighet de jobbar på, därför har vi intresserat oss för hur man bör bemöta sina klienter/patienter som professionell utifrån ett professionellt etiskt perspektiv. Våra valda informanter jobbar inom differenta organisationer i Norrtäljekommun.

This is an empirical cross-sectional study with the aim to examine the patient?s comprehension about their quality of life within two to seven years after their stem-cell transplantation with reference to physical, social, emotional, psychological and functional wellbeing and to investigate if the patient groups have disease specific problems. Differences in quality of life between men and women and also between allogeneic and stem cell transplantation with an unrelated donor (URD) were studied. The measurement Functional Assessment of Cancer Therapy (FACT) and the bone marrow transplant subscale (BMT) is a 49 item, valid and reliable measure that was used. The questionnaire was answered by 43 of 47 patients (91%).There is a significant difference between men and women in physical, social and functional wellbeing.

Syftet med studien var att beskriva vad personer med synnedsättning har för erfarenheter av tillgänglighet i utemiljöer och på offentliga platser. Författarna valde en intervjubaserad metod för att besvara studiens syfte där nio personer från två olika län intervjuades utifrån semistrukturerade intervjufrågor. Inklusionskriterierna för studien var att deltagarna skulle ha en synskärpa på mindre än 0,3 och vara medlem i synskadades riksförbund. Data analyserades utifrån en kvalitativ innehållsanalys som mynnade ut i tre kategorier ?tillgänglig miljö, skillnad mellan självständighet och beroende?, ?tillgänglig miljö, skillnad mellan trygghet och otrygghet? och ?allmän okunskap om tillgänglig miljö?.

Denna uppsats behandlar konsekvenserna av IFRS 3. Vårt syfte har varit att belysa vilka konsekvenser IFRS 3 har medfört för företag två år efter införandet. För att få en mer varierad syn valde vi även att intervjua en auktoriserad revisor. Dessa svar har sedan sammanställts för att undersöka vilka konsekvenser det nya regelverket inneburit för bolagen i fråga. Regeländringen har bland annat som syfte att öka harmoniseringen vad gäller redovisningen från företag världen över.

This is a qualitative analysis that, based on systemic functional linguistics, or SFL, and genre theory, has aimed to study the genre pedagogical implications on written language as they occur in narrative stories and expositions whilst the model is introduced. Systemic functional linguistics is a linguistic theory that views the organisation of language as functional options for meaning; language is a set of resources to channel meaning through realisation. Genre theory elucidates the pragmatic and educational uses of SFL in the categorizing of language in configurations of meanings as they are set and understood in different cultures.  The purpose of the survey is to do so with focus on successful and less successful writers by attempting to answer two primal issues:How is development of written language in reference to the introduction of the genre pedagogical model visible in the studied texts?How does genre pedagogical teaching influence successful and less successful writers as visible in their writing with a certain purpose?To answer these issues the survey is based on narratives and expositions written by high school students who have been divided into two groups according to the purpose of the survey. One text in each genre has been written by the students before and after lessons based on the genre pedagogical learning wheel explaining the relevant genres.

Audionomprogrammet.

Sweden has a long and extensive wind band tradition. Today the interest for the traditional instruments is decreasing among children and teenagers. What can this be due to? Which conditions are needed for a functional wind band in the future? The purpose of this essay is to find answers to these questions and at the same time shed light on good examples, where the wind band activity works. To be able to answer the questions have I made four interviews with persons who have a big knowledge and interest about the subject.