Navigating to different locations isn?t always easy. Imagine then how it is for people with a visual impairment to walk across the street or to get from one point to another. The Swedish Association of the Visually Impaired (SRF) has pointed out that today's society is not sufficiently accessible to people with visual impairment and there are improvements that need to get done. Technology is something that has evolved a lot this last decade and occurs today almost everywhere in our environment.In some areas, technology has facilitated people's daily life very much and we have therefore chosen to examine whether a combination of several technical functions integrated into the fictive artifact called Eyenavster can facilitate outdoor orientation and increase the accessibility for people with a visual impairment.Qualitative data collection methods have been used in this study by six interviews to answer our question.

Different abilities are of importance to pragmatics, there among hearing. Hearing impairment can affect language development and also pragmatic ability. The aim of the present paper was to study the pragmatic ability in terms of request for clarification in children with Hearing Impairment (HI) in conversation with children with no known hearing impairment, henceforth normally hearing (NH). The present study also describes requests for clarification sequentially in detail, and also highlights points where there may be observable differences between children with and without hearing impairment. Eight conversational pairs consisting of one child with HI and one NH child were studied.

Speech intervention for children with language impairment aims to both strengthen specific language skills and to reinforce the ability to participate in interactional contexts. Children with language impairment often have problems in interaction; therefore the contributions of the conversational partner are of great importance. Thus, the demands are high on the speech and language pathologist (SLP) for sense and cohesion in intervention. The aim of the present study was to examine how SLPs and children with language impairment interact in language intervention. An approach influenced by Conversation Analysis was used in order to identify various phenomena that occurred, and their effect on the structure of the interaction was analyzed.Four SLPs, two men and two women, were enrolled in the study.  They participated in intervention with two children with language impairment each, i.e.

Background: Goodwill has been a hot and debated topic for a longer period of time. Researchers have debated how goodwill should be accounted for and have not come to a solution. In 2005 IFRS standards came which meant that goodwill 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 problem of how companies account for goodwill and there are several studies in the subject. But no one has studied how it is between two different industries, which make this study interesting to execute.Purpose/questions: This study have the purpose to investigate how the industries day to day wares and health care regards the disclosure requirements for goodwill by the Impairment Tests.

The aim of this study was to examine language abilities and their correlation to reading comprehension in 12 year old children with mild tomoderate sensorineural hearing impairment. Eight children with mild to moderate hearing impairment were tested in listening comprehension, grammatical comprehension, receptive vocabulary, phonological short termmemory, word finding, semantic relations, reading comprehension, comprehension of written words and decoding of words and non-words. The results were compared to results from a comparison group. The children with hearing impairment had significantly lower results in phonological short term memory and decoding. No significant difference was found between groups in reading comprehension.

Bakgrund: Efter införandet av IFRS har det förekommit en del förändringar gentemot tidigare redovisnings regler i Sverige. Från och med 1 januari år 2005 skall alla börsbolag gå över till IFRS 3 Business Combinations. Detta innebär att goodwill inte får skrivas av så som det gjorts tidigare. Nu mer måste det årligen ske ett Impairment test av goodwill för att undersöka om det föreligger ett nedskrivningsbehov.Diskonteringsräntan används vid impairment test av goodwill och är en viktig faktor vid nuvärdesberäkningar av kassaflöden.Problem: Noterade börsbolag utför ett impairment test av goodwill, vilket görs för att undersöka om nedskrivning av goodwill är aktuellt eller inte. Diskonteringsräntan är en viktig faktor vid Impairment test.

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.

The purpose of this essay is to examine the Swedish governments discourse on integration of immigrants and thereby examine what social reality it constructs. The aim is to examine how integration and immigrants are constructed within the discourse. The method and theory being used in this essay is discourse theory. As a methodological instrument we use the policy on functional impairment as a comparison. The material being analyzed in this essay is political documents on the strategy on integration policy and the strategy on the policy of functional impairment.

During the past few years there has been an observed decrease in physical fitness within different patient groups. As a part of the rehabilitating physiotherapy treatment it is important to acknowledge the physical condition of the patient. Physical fitness testing might be difficult due to physical limitations within different patient groups. A broad range of exercise tests is therefore of importance in clinical practice. The aim of this overview was to describe exercise tests used in rehabilitation contexts, and to define areas of use and restrictions.

Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

This essay aims to study how national tests in the ninth grade are being viewed upon in the Swedish school system. What are the affected people?s thoughts regarding its field of application? For further information about this matter, three different sub studies have taken place. In the first sub study, literature from The Swedish National Agency for Education (SNAE) has been studied and compared to other researches. In the second sub study, pupils who took part in the national tests during the previous year answered a survey about their experiences working with the tests.

By studying recent literature and following current research we know that language awareness and a rich language is important to all children when learning reading and writing and that decoding and understanding of the words are the fundamental processes in reading. How do pupils with visual impairment learn how to read and write? What strategies do they use in their contacts with reading and writing? What are the advantages do pupils with visual impairment have when learning to read and write? These questions have been the starting points in a study we have done by following two pupils with visual impairment. By meeting and discussing with the children, their parents, teachers, and lowvisiontherapists we have got a deeper knowledge in how these children meet the language in reading and writing. We have also come to an understanding regarding people surrounding the children have to make reading and writing comprehensive, enjoying, and meaningful.The problem for a child with visual impairment is the decoding, to catch letters and pictures of words good enough with the sight.

7 % of children in preschool have some sort of language disorder. How should preschool teachers best help these children? In a small special group where they can focus on the child´s individual linguistic development or in an ordinary group were the other children can be linguistic models for the child and help his or hers development?The purpose of this paper is to see what preschool teachers, who work with children who has language impairment, says about working with these children in a special group as compared with working with them in an ordinary group together with children without language impairment. What are the advantages and the disadvantages related to the different ways of working? Another focus point is how the children collaborate with each other.

Research shows that people with burnout experience a high degree of impairments in a range of cognitive functions including memory, attention and concentration. The overall aim of the present study is to investigate whether there is a correlation between subjective estimates of cognition and cognitive performance with objective tests in people with burnout with a focus on working memory and executive functions. Three specific questions were addressed; First, what cognitive problems are described and to what degree? Second, is the performance of executive and working memory tests related to self-reported cognitive problems? Third, are the self-reported cognitive problems related to measures of psychological distress? The study included 77 patients, 65 women and 12 men, with a mean age of 43.48 years. The results show that patients with burnout perceive themselves as having significantly impaired cognition in everyday life, which is clearly evident on the basis of the self-assessment forms PRMQ and CFQ.

Language impairment affects the ability to communicate. Children with languageimpairment have difficulties in using language in interaction to various degrees, and the contributions of the conversational partner are of great importance. The use of languagein interaction can be analysed by means of conversation analysis. The purpose of thepresent study was to study interaction of a group of pre-school children with language impairment with four different conversational partners. These were a peer with languag eimpairment, a peer with typical language development, a pre-school teacher and a parent.