Inför år 2005 infördes nya regler för hur goodwill i företag ska hanteras. Detta ställer nya krav på hur företag ska hantera goodwill, men detta innebär också nya problem och gransknings-möjligheter för en revisor. Uppsatsen syftar till att lyfta fram svårigheterna för en revisor när denne ska granska ett av företagets gjorda impairment -test av goodwill och vilka medel som den har till sitt förfogande för att genomför granskningen. Studien grundar sig på intervjuer med revisorer och branschorganisationer. En revisor är styrd av lagar och redovisningsprinci-per när denne ska granska ett företag men revisorn är också beroende av den information som kommer ifrån företaget.

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.

Sweden has a growing proportion of children living in a multilingual environment. It is thus highly important that caretakers as well as professionals who meet these children have knowledge of multilingualism and its impact on language development. Also, an increase of referrals of multilingual children with suspected language impairment to speech and language pathology clinics is seen.The objective of this study was to investigate the linguistic ability in both Swedish and Arabic in a four year old child with suspected language impairment. A further aim was to implement an intensive intervention and evaluate the efficacy of it. Language testing in both languages showed that the boy?s greatest need was in the lexical domain.

Goodwill är ett omtvistat ämne inom redovisning. I dagens samhälle har företag haft friheten att kunna välja vilken regel i anknytning till goodwill de vill använda och det med hänsyn till vilket resultat de eftersträvar. Våren 2004 offentliggjorde International Accounting Standard Board en ny standard, IFRS 3 för redovisning av företagsförvärv. IFRS 3 går ut på att goodwill inte längre är föremål för planenliga avskrivningar utan istället ska företag genomföra ett ?Impairment test? som innebär att företagen genomför en ingående analys av goodwillvärdet årsvis.

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.

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.

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.

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.

Denna uppsats behandlar konsekvenserna av IFRS 3. Vårt syfte har varit att belysa vilka konsekvenser IFRS 3 har medfört för företag två år efter införandet. För att få en mer varierad syn valde vi även att intervjua en auktoriserad revisor. Dessa svar har sedan sammanställts för att undersöka vilka konsekvenser det nya regelverket inneburit för bolagen i fråga. Regeländringen har bland annat som syfte att öka harmoniseringen vad gäller redovisningen från företag världen över.

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.

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.

Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an Impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the Impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.

Since 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) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for Impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Den 1 januari 2005 trädde IASB: s redovisningsstandarder i kraft. Dessa standarder skall tillämpas av alla svenska börsnoterade koncerner. En stor förändring, i förhållande till svensk redovisningspraxis, som dessa regler förde med sig var värderingen och redovisningen av goodwill. Tidigare ansågs goodwill som en restpost som inte behövde motiveras i någon större utsträckning. IASB har sett till att skapa en mer konkret syn på goodwillvärdet.

The purpose with this final assignment is to find out how the old and the new regulations about Goodwill affect the Swedish companies, how their results and value of Goodwill changed since the regulation from IFRS took place. We will attempt to find out if the companies are better of with a yearly write-off or an Impairment test every year to see if a write-down is necessary..