Goodwill är en immateriell tillgång som funnits inom redovisningen de senaste hundra åren. Hur goodwill ska behandlas diskuteras flitigt av forskare och yrkesverksamma. Från och med 2005 beslutade EU att alla noterade företag i unionen skulle följa IASB:s standarder vid upprättandet av sin koncernredovisning. Med de nya reglerna följde att goodwill ska värderas till verkligt värde och årligen testas för nedskrivningsbehov. Denna värderingsmetod innehåller subjektiva bedömningar av företagsledningen, vilket kräver transparens av företagen i sin redovisning av koncerngoodwill med information om hur nedskrivningsprövningen har utförts.

The purpose of this thesis was to examine how two different groups use information strategies in their Facebook group activities. A qualitative study was made using interviews and a qualitative observation method. The observation groups consisted of two selected groups on Facebook and I interviewed three chosen participants of each group; a Gatekeeper, a Gateopener and a Lurker. Through the information strategies I examined the selected groups? information environments.

This candidate report describes how a group of students can develop a smartphone applicationwithout any prior knowledge in the field. To make the project more realistic there is also a clientwho has requests and wishes regarding the finished product.The document describes the methods used to produce the application and also includesexperiences that the group gained. How the interaction with the client has been performed togain a good understanding of what they wished the product to become is also accounted for.The research questions focus on how the development has proceeded and how one can learnsomething new in a relatively short timespan as a group..

In this study, five qualitative interviews were conducted, four of those with pupils and one with a teacher, in grade 9. Humans - a gregarious creature written in the context of status and hierarchy, aims to study how these students in grade 9 are grouped and how you look at each other in and between these groups and also in terms of status between and within the group. Using the concepts of identity, adaption, exclusion and the meaning of emotions with the chosen theoretical concepts by Goffman and, Elias and Scotson the purpose of this study has been answered. The results showed that the students were quite flexible between the groups in their class; most of them were part of a small group that consisted of their ?close? friends.

The purpose of this study is to investigate the unaccompanied children's experiences of the support offered at group homes intended for this group. The purpose is also to find out if they feel like the stay at the group home has prepared them for an independent life. The study has a qualitative approach and results collection occurred through semi-structured interviews. Seven young men aged 18-20 years were interviewed, all of them have lived for at least one year in a group home and are now living in their own apartment. The results have shown that the adolescents had both positive and negative experiences from their stay at the group home and that they have different views about whether they have received the support they need to cope independently.

Psychological research concerning correction of stereotypes has mainly focused on how individuals adjust their negative attitude towards the out-group due to the apprehension of appearing prejudiced in front of out-grouprepresentatives. This study though, does not deal with estimations of the qualities of the out-group; it deals with estimations of the qualities of the in-group. Does Swedes correct their estimations of their own group when the experiment leader is of another ethnicity and has a different colour of skin? The participants were students at Halmstad Högskola and they were all born and raised in Sweden. Half the participants got to meet a Swedish born, white skinned experiment leader, whereas the other group got to meet an African born, dark skinned experiment leader.

The purpose of this thesis is through a case study and a survey; to examine the most appropriate communication channels between a sender and a receiver. It also aims to make this relationship more effective.The following questions are to be answered:1. Which communication channels ought to be used to optimize the message from Skara Näringslivsoffensiv to its target group?2. Which communication channels is Skara Näringslivsoffensiv planning to use?3.

My study was conducted to provide a deeper understanding of the identity of employee soldiers in the armed forces and their experience of their role in the military context. To describe and identify the soldier's identity formation, values and norms working in group processes are taken into account. As the individual identifies her or himself whit the group, the various phenomena as hostility to other military groups arise. The individuals weld together with other group members to form strong normative relationships within the group. Through a qualitative research approach eight soldiers in a regiment in western Sweden were interviewed, four of them were group executives or deputy group leaders and others were ordinary soldiers.

Bipolar disorder is a chronic affective disorder, characterized by episodes of mania and depression. Previous studies have shown beneficial results for CBT in conjunction with pharmacotherapy over pharmacological treatment alone. The aim of the present study was to evaluate a CBT treatment in group for patients with bipolar disorder, run by Norrlands universitetssjukhus. The treatment group consisted of pharmacologically stabilized patients (n=12) who received group CBT. They were compared to a control group (n=5) who received pharmacological treatment only.

Our essay is about the grammar structure that the participants in A- and B- level of a school in the middle of Sweden, in the subject, Swedish as a second language, process. We have collected written productions from an A-level group and a B-level group and made a comparison between them morphologically and syntactically according to the processability theory by Pienemann.Processability theory was applied to Swedish by Pienemann & Håkansson (1999), with five steps in syntax and four steps in morphology. It turned out that the B-level group had much higher processing level of grammar than the A level group and one of the reasons for this can be that grammar is explicitly taught during the first year of studying Swedish as a second language in the school we have chosen to study..

The accounting of today results in reports that are valued according to one kind of value.There are advocates who recommend that the accounting should be expanded by one orseveral columns, which would enable that other methods of valuation could be used. In thisessay we examine how the ?multi column reporting? can alter the outcome of a financialanalysts? valuation procedure.In this essay we used existing theories about the financial analysts? usage of information toreach the lack of information we found and which we aim to erase whit this essay. To do thiswe studied decision theories and theories regarding information processing, and by interviewswith three financial analysts. After we collected the information needed for the analyses, wethen also compared the results of the interviews with related theories.The theories about decision in this essay concern whether a decision is based on rationality,bounded rationality or irrationality.

This Masters Thesis considers tracking of ground targets. Since ground targets often are difficult to detect with sensors a track is easily lost in ground target tracking. The main question in this thesis is whether information on close targets and observations of them can be used to make the tracking more reliable. An algorithm using Kalman filters and JPDA-association to create a group track for vehicles travelling together has been implemented in Matlab. Using the state of the centre of the group the state of a vehicle in the group can be updated.

The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

The aim of this study is to find out whether there is any difference to be found in the attention ability before and after physical activity. The method used in this study was made of an experimental design. The participants were chosen through a cluster sampling and thereafter divided into a control group and an experimental group. A total of 64 pupils from upper secondary school participated in the study, 25 of them in the experimental group and 39 of them in the control group. Since the measure was repeated, both in respect of time and the comparison between the groups, a mixed design was used.

The purpose of this study was to investigate the results obtained from scientific articles concerning research into group rehabilitation for people over 65 years with hearing problems. The interest arose then group rehabilitation was unusual in the audiologists work, even though previous research showed these positive effects. With a group rehabilitation, the participants can easier accept theire hearing loss and hearing aid, compaired with an individual rehabilitation. The method used was a literature study. PubMed and PsycINFO databases were used in the search for literature.