The capacity to process and to remember information is a basic condition for language ability and for coming reading ability. Reading ability is strongly connected to phonological awareness, receptive 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 cognitive skills and reading ability in children with mild or moderate hearing impairment after one year of progress and furthermore if any connections between any increases of the abilities were to be found. Comparisons were made with results from age adequate normal hearing children. Moreover prosodic ability on word-level was tested this year.

Since January 1 2005 all companies listed on a regulated stock exchange within the EU are required to present their consolidated accounts in conformity with IFRS. Among many other consequences goodwill will 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 probably lead to the recognition of internally generated goodwill in the consolidated accounts. We also conclude that the impairment test on highly aggregated levels will probably hasten the pace of this recognition since internally generated goodwill is used to shield acquired goodwill from impairments.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. 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.

Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should 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 goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.

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, communicated on the Nasdaq OMX Stockholm webpage between the years 2005-2009, and the impact those announcements have had on investors? decision making. Furthermore, the causality behind the impairments will be in focus.

Repetition of Non- word (make- up word that has not some semantic content) has been 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 without LI ages 4-6 years. The investigation was undertaken by conducting three tests including NEPSY, WPPSI-III and a Word repetition test. The results showed that there are not significant differences between the two groups regarding various parts of NEPSY. On the other hand the results showed two significant differences in WPPSI-III regarding Picture categories and Word repetition tests for Swedish Non-word.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. 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.

Falls and fallinjuries are very common in peoples own homes in various institutions. Hospital inpatients often fall during daytime in connection with their visit to the toilet. Visual impairment such as cataract, glaucoma, macular degeneration and diabetic retinopathy can cause falls. The purpose of this study was to examine patient´s records where falls and fallinjuries were documented at an emergency clinic and to examine if they were registered to visual impairment. The records from 68 hospital inpatients from the age of 65 years and older who did fall during the year of 2004, were examined.

The society today is more aware of the importance of early diagnosis of children?s hearing impairment. Neonatal hearing screening is used in many countries today, that is to be able to start habilitation at as early age as possible. Studies have shown that if children are diagnosed early enough will their language ability follow the age group of normal hearing peers.This is a journal study where journals form 99 Icelandic children, diagnosed in the Hearing and Speech Institute of Iceland during a period of 5 years, between 2002 and 2006, were inspected and analyzed. At the same time as the age of diagnose was analyzed the influence of gender, type and degree of hearing impairment was inspected.The age of diagnose of hearing impairment in Iceland was found to be between 5 and 6 years of age which looks higher than in other counties.

Since the beginning of 1940 there have been externally developed tests in Sweden. Their appearances have changed over the years together with the cognitive approach. Nowadays, this kind of tests is going by the name of the national tests, which was introduced in the year of 1994. When the Swedish National Agency for Education received the assignment to develop new purposes and national tests to the third grade students, debate took a bounce. The matter was well discussed; national tests in third grade or not?The national tests thus far carried out four rounds in the third grade and the purpose of my study was to find out how teachers are reasoning about the tests.

In a phonological assessment, the aim is to obtain systematic and reliable data of a child's speech output, which can then serve as a basis for a decision on an appropriate intervention (Wolk & Meisler, 1998). Whether phonological assessment should be derived from an analysis of picture-naming or a conversation with the child, and whether the two methods for elicitation generate equivalent results, has been debated among clinicians and researchers for an extended time (Masterson, Bernhardt & Hofheintz, 2005).The aim of the present study was to compare two methods of speech elicitation for phonological assessment: spontaneous conversation and picture-naming, respectively. In the study, the procedures have been used when assessing children with phonological disorders as well as children with typical language development. The results are 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, nine (9) with phonological impairment (age 3;10 ? 5;11), and nine with typical phonologic development (age 3;2 ? 4;6).

The purpose of this study is to generate knowledge about how teachers relate to students with language impairment in learning situations, with particular focus on working memory. The questions are: What kind of knowledge do teachers have regarding language impairment and working memory?, What experience do teachers have regarding lack of working memory abilities among students with language impairment and which consequences do the teachers believe such defects may have for the students? and How can teachers create a learning environment that reduces the working memory demand for students with language impairment? A review of the field shows that there are gaps to fill regarding students with language impairment and working memory. Language impairment has so far been neglected by researchers and within the public debate. How working memory capacity affects the students has only recently begun to receive attention in school and research.

National tests has been carried out in fifth grade since 1996. Spring 2011 is the first year since the start, when it is no longer mandatory for Swedish schools to carry out the tests in fifth grade. Instead the tests will be moved to sixth grade, starting in spring 2012. This thesis investigates what effects the national tests has got on the teachers planning, but also what attitude the educators have to the tests. To solve the subject, teachers that are active in fifth grade and have recently carried out nationel tests in their class, were interviewed.

The purpose of this study was to investigate how the special education, for children with language impairment in preschool, was organised in a municipality in Sweden. The study was based on interviews and field studies as the primary research tools in qualitative and ethnographic method. The result showed that special education teachers were localised in different geographic areas of school and that there were preschools that lacked special educational expertise in language impairment. Literature and the importance of playing for language development were emphasised as well as the use of signs and visual aids as augmentative and alternative communication. In the preschool for children with language impairment, the teachers carried their knowledge into practical and pedagogical work.

Different field tests are currently used in a wide extent in different levels of soccer teams. To be able to assess the players? physiological status the tests must have high validity, reliability and external validity. Many different tests have been developt, but currently only five of these tests are most commonly used: Yo-Yo intermittent recovery test (YIRT), Yo-Yo intermittent endurance test (YIET), Multi-sprint-test, Beep-test and Cooper-test. Presently there is no definitive conclusion regarding which of these tests is most suitable for soccer players.