Background: Sweden and the rest of the world went through the biggest financial crisis at the end of 2008 since the 1930s. The major Swedish banks have goodwill related to their acquisitions inside and outside Scandinavia. Swedbank, SEB and Nordea has acquired in the Baltic countries and Russia, however Handelsbanken has established itself in Great Britain. The crisis in the Baltic countries led that real wages fell, unemployment rose, real estate prices collapsed and the number of borrowers who had trouble repaying their loans increased rapidly. All this led to the problem of impairment of goodwill in the Swedish banks that had expanded rapidly in the Baltic countries.Aim: The aim of this study is to investigate the application of IFRS 3 in Swedish banks before, during and after the financial crisis, and to investigate the low-downs in the four majorSwedish banks in 2006-2010.Completion: The study is primarily based on the case studies by the examination of the annual reports from all banks as well as evaluation of the interviews.The authors have chosen to makea strategic choice of a small number of cases through the concentration on the impairment of goodwill in the bank sector of Sweden.Results: The result of this study is that there are problems for banks in implementation of IFRS 3 in practice because of insufficient information in the banks' financial statements.Generous estimates used in the calculation of impairment testing.

The study deals with young people with visual impairment and their choices of upper secondary school, what is behind and how they are affected by other aspects and other people around them. It also describes how these students experience the career counseling they received for the election. This has been the purpose of the study and was examined through qualitative method and interviews with five young people aged 15 to 21 years with severe visual impairment or blindness. The results and conclusion is that these young people are greatly affected by their parents in choice of upper secondary school and that the school?s attitude to the pupil has a major impact on whether the pupil chooses the school.

A significant amount of a teacher?s work consists of evaluation and marking of the students, which involves a great responsibility. This essay put the teacher?s evaluation of the students in focus. Today?s course Idrott och hälsa A, at the upper secondary school level, consists of 100 points and all students take this course apart from students attending apprentice programs.

This thesis describes how the chip space and coolant channels are designed in today?s mills, the ideas behind the design and what is considered to be the best method of cooling. It contains ideas on how the chip space can be simplified. It contains several concepts on how the cooling could be designed for better efficiency and manufacturability. There are also suggestions on how the cooling could be stopped when the cutter isn?t cutting.

Since January 1st 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS). The intention of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. The purpose of financial reports presented in accordance with IFRS is to provide information that is useful to the users of the information. The aim of this paper is to investigate whether the information regarding goodwill and the goodwill impairment test, presented in accordance with IFRS, in fact is useful to a specific group of accounting information users, namely equity analysts. An empirical study is conducted, based on interviews with seven Swedish equity analysts.

The aim of the present study was to estimate the correlation between Euro NCAP pedestrian rating scores and injury outcome in real-life car to pedestrian crashes, with special focus on long-term disability. The study also surveyed most frequently injured body regions and risk differences for specific elements of pedestrians hit by cars. Another aim was to determine whether Brake Assist systems affect the injury outcome in real-life car to pedestrian crashes and to estimate the effect in injury reduction of a high Euro NCAP ranking score combined with Brake Assist.In the current study, the Euro NCAP pedestrian scoring was compared with the real-life outcome in pedestrian crashes that occurred in Sweden 2003-2010. The real-life crash data was obtained from the data acquisition system STRADA, which combines police records and hospital admission data. The medical data consisted of International Statistical Classification of Diseases and Related Health Problems (ICD) diagnoses and Abbreviated Injury Scale (AIS) scoring.

AbstractThe intension with this paper was to describe the understanding students in third grade had about mathematics and how these students, based on their previous mathematics experiences, apprehend the coming national tests in mathematics. After the test period the student was interviewed on how they experienced their participation in the test. The choice of method was the qualitative case study where the data was collected from interviews and observations. In the result that was found, the interviewed students described mathematics as counting. Students preferred easy math work and to solve routine tasks in math books instead of more demanding work.

The purpose of this qualitative study is to investigate how some teachers make use of the results of the national tests in mathematics to plan their teaching. The questions are how they plan their teaching in mathematics and if they use the results of the national tests to compare with their own teaching.   Five teachers in mathematics has been interviewed. I have used unstructured interviews with open-ended questions, and I have been able to ask follow-up questions based on their answers. The analysis of the survey is made from a systems theory approach.  The result of the survey shows that teachers make use of student performance to look at their own teaching of the current group of students. However, there is not enough time to rehearse and repair the deficiencies discovered in the national tests, which for some is perceived as a stress factor.

Abstract Title:                               Goodwill ? differences and similarities between how IFRS and U.S. GAAP treats goodwill Level:                              One year master, 15 credits Author:                           Oscar Larsen and Thomas Karlsson Supervisor:                     Leif Carlsson Examiner:                      Cecilia Lindh Year of publication:      2011 The main issue:              What are the differences and similarities of the treatment of goodwill between the U.S. GAAP and IFRS? What can the transition from U.S.

Studies show that some pupils with ASD (autism spectrum disorder) can have difficulties in understanding written texts. The present study seeks to examine whether pupils with ASD differ in their reading comprehension of a factual text and a literary text. Another aim of the study is to obtain a picture of the reading habits of high school pupils with ASD, what reading strategies they use, and how they work with texts in Swedish lessons in school.The study uses texts from PISA surveys from 2009 and 2000. The factual text Varmluftsballongen (The Hot-air Balloon) was taken from the try-out for the 2009 survey and the literary text Gåvan (The Gift) was taken from the 2000 PISA survey. To gain some idea of the pupils? reading comprehension of the texts, the present study used the tasks accompanying the texts, with certain changes in the questions about the text on the hot-air balloon.

A number of studies have been made to examine several aspects of voice production in individuals with different types of hearing impairments. Most of the studies were made to explore the impact that hearing aids have for people with severe or congenital hearing impairment. So far it has been confirmed that there are changes regarding voice production in these individuals. A group that has not been investigated regarding voice production to a larger extent are hearing aid users with an acquired hearing impairment. In the present study the voice production of seven individuals, four men and three women, with a moderate acquired hearing impairment is examined.

There is no standardized test to control the appropriate physical ability in the Swedish ambulance service. The county in question does not perform annual physical tests. A project has been going to develop science-based physical tests, designed for the ambulance service. The research has resulted in the Aasa-test.Objective: The aims of this study were to examine the ambulance staff perception of the Aasa-test relevance, introduction of annual tests and the importance of their own physical training in relation to ambulance work.Method: A quasi-experimental study with a comparative design has been conducted. Aasa-tests were conducted in 41 randomly selected staff at an ambulance station in central Sweden.

The purpose of the study was to learn how social structures can enable accessibility, by asking persons with visual impairment about their experiences of accessibility in the public environment in the city of Stockholm. Eleven adults with visual impairments, living in the city of Stockholm, were interviewed using two separate focus groups. The study was carried out with the objective to allow for the participants to be involved in the research process. The resulting data was analyzed on the basis of Nancy Fraser?s theory on social justice, focusing on the conceptions; needs, politicised needs, redistribution, recognition and misrecognition.

The level of increased central government that we have experienced during the last decades in school, for the purpose of increasing equality and to adapt the Swedish school to a certain international standard, clearly shows that increased control scarcely leads to improvement.The aim of this paper is to examine whether teachers believe that national tests contribute to equivalent assessment and increased goal attainment. Furthermore the teachers? attitude towards and work with national tests is described. The paper is written from a school improvement perspective, where good examples from current research on what creates increased quality in school meaning increased goal attainment and equivalent assessment are related to research on school effectiveness and increased testing in schools. The study builds upon a quantitative survey among teachers in upper primary - and secondary school in a medium-sized municipality in Sweden.The result shows that the teachers have a somewhat more positive than negative attitude towards national tests, as a whole.

When performing studies that test the reactions of horses in different situations, important information may be available about the horse?s reactivity level. With information from these tests, accidents and dangerous situations may be prevented. When the behaviours from tests are compared with race performance it may be possible to evaluate if some behaviours are more desirable at the race track than others. The aim of this study was to see if behavioural responses correlated with physiological parameters (heart rate, cortisol), the trainer?s opinions and actual race performance.