An array of different retinal disorders is present as a threat in quite a number of dog breeds. These often lead to profound visual impairment or blindness. Many of the disorders are genetic, and they are, in Sweden as well as in other countries, subject to breeding programmes. The anatomy of the eye and the retina, as well as current examination techniques (ophthalmoscopy, electroretinography (ERG) and genetic analysis) are described. The more common retinal disorders encountered in dogs in Sweden are discussed: retinal dysplasia, generalized progressive retinal dystrophy, retinal pigment epithelial dystrophy, collie eye anomaly, sudden acquired retinal degeneration, retinal detachment and choroiditis. The possibly affected breeds are listed. The value of diagnostic findings is discussed and current advances on the subject in ophthalmologic research are accounted for..

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

Cnior Mobile AB i Lindesberg utvecklar en mobil trygghetstelefon för äldre. Detta examensarbete går ut på att utforma en handsfree-enhet för denna. Handsfree-enheten ska integreras i larmknappen, som bärs av användaren runt handleden, och har kontakt med telefonen via blåtandsradio. I examensarbetet ingår att välja ut lämplig högtalare och mikrofon, hitta lösningar för smuts- och vattentålighet samt att lösa problem med ekon och bakgrundsstörningar.En högtalare hittades som uppfyllde kraven för smuts- och vattentålighet samtidigt som den hade utmärkt frekvensgång för återgivning av tydligt tal. Vattenavrinning från högtalaren löstes genom att ett sinussvep sänds ut från högtalaren varje gång ett samtal ska kopplas upp.

Från och med år 2005 är det obligatoriskt för alla noterade bolag inom EU att redovisa enligt IASB:s standards, IFRS/IAS. En väsentlig skillnad mot tidigare normer är att goodwill inte längre skall skrivas av planenligt, istället skall bolagen göra så kallade ?impairment test?, eller nedskrivningsprövning. Ett impairment test innebär att bolaget per varje balansdag eller oftare skall bedöma om det finns någon indikation på att en tillgång kan ha minskat i värde.Oavsett om det finns någon indikation på en värdeminskning eller ej, skall företaget varje år göra en prövning om en immateriell tillgång med obegränsad nyttjandeperiod har minskat i värde genom att jämföra dess redovisade värde med återvinningsvärdet.Syftet med min uppsats är att undersöka huruvida noterade holländska bolag efterlever kraven som ställs från standarden IAS 36 p 134. Resultatet ska jag sedan jämföra med en liknande undersökning som tidigare gjorts för bolag noterade på Stockholmsbörsen.

The aims were to investigate the public awareness of aphasia in a Swedish sample and examine if knowledge of aphasia relates to gender, education or age. Participant?s sources of knowledge of aphasia were examined. A total of 153 individuals, aged 18-90, were surveyed. Participants were categorized into three groups; heard of, knowledge of and not heard of aphasia.

Databases are an easy way of storing information kept together and accessible and can save time by finding the information easier. Cochleaimplant could be seen as a form of advanced hearing aid, this product consists of two parts, an external part that recieves sound and sends signals to the internal part through electromagnetism. The internal part is the implant itself and is surgically placed in to the cochlea. Örebro University hospital has just started working within the field of Cochleaimplants and are therefore in need of a database to store patient related information.The database problem was solved using Microsoft Access 2003 combined with the built-in support for Visual Basic, which is a sort of programming language. The result of the thesis work was a fully functioning database according to the given specification and is now being used at Örebro University hospital..

The goal of this project was to together with Cochlear Bone Anchored Solutions AB develop a new cleaning tool for their Baha?systems. Cochlear BAS AB is a daughter company to Cochlear Limited based in Sydney, Australia. Cochlear BAS AB is situated in Gothenburg and with its 150 employees develop and manufacture the Baha?system.

This study investigates the value relevance of goodwill impairments for equity investors in Swedish listed companies. We provide insight on whether goodwill impairments are value relevant before as well as after the implementation of IFRS 3 and IAS 36. We express market value of equity as a function of book value of equity; net income excluding goodwill impairments and goodwill impairments, using the Ohlson valuation model and Hellström's price regression. Our findings suggest that goodwill impairments are statistically value relevant for equity investors. Prior to the implementation of IFRS 3 and IAS 36, our findings imply that equity investors respond negatively to goodwill impairments.

Syftet med följande studie är att undersöka huruvida universitetsstudenter finner fenomenet konkurrens stressande och isåfall hur detta manifesteras i olika konkurrenspräglade situationer. För att ta reda på detta intervjuades 9 universitets-studenter någonstans i Sverige där de fick besvara 13 frågor om hur de upplevde konkurrens i sin essens, i utbildningen samt i arbetslivet. Det visade sig att studenterna ansåg sig kunna uppleva en viss form och nivå av stress i samtliga konkurrenskategorier, men stressen var som mest framträdande då det gäller att behöva tävla med sina medmänniskor, framförallt i arbetssökarprocessen. Det kan i och med följande studie bekräftas att konkurrens har en betydande, och oftast negativ, inverkan på studenters mentala hälsa då man uppgav att man i konkurrenspräglade situationer kunde uppleva nervositet, oro, frustration och/ eller självförakt..

The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.

Many persons with long-term illness experience a decline in their quality of life. Perceived Quality of Life is a subjective term based on prior personal experiences and is highly individual. The aim of this qualitative study was to investigate perceived Quality of Life in persons with Multiple Sclerosis and to get knowledge if physical therapy changes a person?s quality of life. Three women and three men with a range of disability were interviewed in depth.

 Bakgrund: Sedan den 1 januari 2005 ska samtliga noterade bolag i Sverige tillämpa reglerna i IFRS vid upprättande av årsredovisning. Det innebär att goodwill inte längre ska skrivas av med samma belopp varje år över dess nyttjandeperiod, utan anses istället ha obestämbar nyttjandeperiod och ska testas minst årligen för nedskrivningsbehov. I och med denna regelövergång har den svenska redovisningen anpassats till den internationella och syftet är bland annat att öka jämförbarheten mellan bolag i olika länder. I en studie av Gauffin och Thörnsten (2010) kunde de visa att amerikanska noterade bolag skrev ned 30 procent av total goodwill under 2008, medan svenska noterade bolag endast skrev ned 1,5 procent. 2008 var ett år som i mångt och mycket präglades av en finansiell kris och påverkade bolag i både USA och Sverige.

The purpose of this study was to investigate whether cannabis use can affect cognitive functions. The method that was chosen to answer the purpose of the study was a general literature review. Article search occurred in the databases PsycINFO and PubMed. Nine articles were selected based on the study?s inclusion criteria.

AbstractThe aim of this essay is to analyse what roll repression has had in the making of my unpublished collection of poems entitled Hopp som i hare. I examine how the autobiographical subject abortion has influenced the writing process and the outcome of the poems. By presenting literature that?s been important in the making of the collection I show some thoughts and ideas about Post Abortion Stress Disorder, a diagnosis without scientific grounds. In a discussion I go through the whole writing process from subject and genre choice through the revisions till the final version that were sent to be commented by the class in creative writing at Växjö University 2008.

The purpose of this study was to investigate whether cannabis use can affect cognitive functions. The method that was chosen to answer the purpose of the study was a general literature review. Article search occurred in the databases PsycINFO and PubMed. Nine articles were selected based on the study?s inclusion criteria.