Uppsatser om impairment tests
24 uppsatser · sida 1 av 2
Magisteruppsats · Linköpings universitet
… vocabulary knowledge and working memory capacity. In what way hearing impairment in children affects development of cognitive skills and later on reading ability is an area that has attracted minor attention for research. The aim with this study was to investigate changes in …
En eventstudie av bolagen på Stockholmsbörsen
Kandidatuppsats · Södertörns högskola
… 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. The value of goodwill should be allocated to cash generating units or groups of cash generating units expected to …
En jämförande studie av hur fyra lärare på de studieförberedande och yrkesförberedande programmen tänker och arbetar kring och med litteraturundervisning
Examensarbete, avancerad nivå · Linnéuniversitetet
… 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. The value of goodwill should be allocated to cash generating units or groups of cash generating units expected to …
Masteruppsats · Linköpings universitet
… outcomes were analyzed with AIS and, at victim level, with permanent medical impairment. This was done by translating the injury scores for each individual to Risk of Serious Consequences (RSC) at 1, 5 and 10% level of medical disability or more. This indicates the total risk of …
Magisteruppsats · Linköpings universitet
… presented using two levels of phonological analysis; degree of phonological impairment, in terms of percentage of phonemes correct (PPC), and type of phonological impairment, in terms of phonological simplification processes. Eighteen (18) children participated in the study …
En studie av regler som någon hittat på för en tillgång som inte riktigt finns
D-uppsats · Handelshögskolan i Stockholm
… 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 …
Den oäkta goodwilldelens effekt på nedskrivningar av koncerngoodwill
D-uppsats · Handelshögskolan i Stockholm
… no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false …
En studie av relationen mellan goodwillnedskrivningar och investerare
D-uppsats · Handelshögskolan i Stockholm
Following the implementation of IFRS with yearly impairment tests, the question of correlations and causalities between impairments and investors? decision making is gaining interest in academia. This essay will study the relationship between significant goodwill impairments …
En kvantitativ fallstudie av två branscher
Kandidatuppsats · Södertörns högskola
… no longer will be amortized according to plan, but to be put through a yearly impairment test. Problem: A number of disclosure requirements in the financial reports have been made in an effort to avoid companies to account for goodwill differently. Apparently there still is a …
Magisteruppsats · Lunds universitet
… proposed as a reliable index of phonological memory in children with language impairment (LI). The aim of this study was to find out the possible similarities and differences concerning phonotactic non-words and working memory in 18 bilingual Swedish-Arabic children with and …
C-uppsats · Handelshögskolan i Stockholm
… 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 …
-En studie av några faktorer som påverkar nedskrivningar
Kandidatuppsats · Mittuniversitetet
Vår tid präglas av valmöjligheter, kunskap och reflexivitet där människans identitetsprocess tyck relatera till livsstilsplanering. Syftet för denna studie är att undersöka hur utvalda företag genom sina hemsidor uttrycker och presenterar en identitet kopplad till företaget. För …
-En studie av förnyelsen av en attraktion
Kandidatuppsats · Örebro universitet
… on the reading comprehension tasks, which can be explained by their functional impairment. The result of the pupils? questionnaire showed that they use different strategies when reading factual texts and literary texts. There were also differences in how the pupils work with …
Kronotop
Kandidatuppsats · Stockholms universitet
… on the reading comprehension tasks, which can be explained by their functional impairment. The result of the pupils? questionnaire showed that they use different strategies when reading factual texts and literary texts. There were also differences in how the pupils work with …
Läsförståelse bland gymnasieelever med neuropsykiatriska funktionsnedsättningar
Magisteruppsats · Linnéuniversitetet
… on the reading comprehension tasks, which can be explained by their functional impairment. The result of the pupils? questionnaire showed that they use different strategies when reading factual texts and literary texts. There were also differences in how the pupils work with …