Från att linjärt skriva av goodwill skall det nu bara göras nedskrivningar om nedskrivningsbehov föreligger. Syftet med vår undersökning är att kvantitativt illustrera förändringarna i kostnader för av- och nedskrivningar av goodwill sedan införandet av IFRS 3 för 60 bolag noterade på Stockholmsbörsen och som återfinns på den nordiska Large-cap listan. Enligt vår undersökning har kostnaden för goodwill mellan 2004 och 2005 sjunkit från 20 465,1 msek till 978,8 msek. Av den sammanlagda resultatökningen på 74 653,0 msek för de undersökande bolagen är 31,82 % direkt hänförlig till avskaffandet av goodwillavskrivningen..

A personality test is a useful tool in recruitment contexts. Studies have shown that participants distort their answers in a socially desirable manner. The purpose of this study was to investigate if people respond more or less socially desirable depending on how they rate themselves in a personality test, based on the "big five" personality dimensions.Eighty people, (40 women and 40 men), 19-42 years, (M= 24,1 SD= 3,76) rated themselves on a personality test. Group one, (20 women and 20 men) completed the test on paper. Group two, (20 women and 20 men) completed the test verbally.

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.

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.

This is a study of the national test in 3rd grade. The national test is obligatory and is conducted in 5th and 9th grade, but since the spring of 2009 the tests also become mandatory in 3rd grade. The case study of this research is to find out how children in 3rd grade perceive the purpose of the national test. The survey should also clarify how students think and feel about the national test, and how they feel before the national test and after they have finished writing the test. Has the test positive or negative influence on children? The survey will also show how much teachers clarify what the significance of the national test is for the students.

The purpose of this study has been to examine how customers, by interacting with each other, can communicate and create the image of a brand. We find this topic to be relevant since there are no previous studies conducted concerning the customers influence on the brand image. Our ambition has been to describe in what ways and to what extent the customer can affect and influence the brand image by communicating with other customers. To fulfill our purposed we have targeted three important questions which are:? In which ways can the customer affect the communicated image of a brand?? To what extent can the customer influence the brand image and the perceived value?? Who has control over the brand, the customer or the company?For this study we have used a qualitative approach in which we have conducted eight personal interviews with brand consultants and the editor of the magazine Dagens Media which has given us the foundation for our analysis.

Att genomföra ett test som alltid ger samma resultat kan i längden kännas omotiverat. Strauss test är ett test som funnits länge för att testa stålets känslighet mot interkristallin korrosion. I detta arbete har Strauss test utvärderats i syftet att få fram ett underlag som kan användas för att starta diskussioner om en förändring i provningsmetodiken. Anledningen till att en förändring behövs är att alla dessa, ej informativa, tester kostar pengar. För att få fram underlaget har en litteraturstudie och experiment genomförts.

The aim of this study was to examine bilingual childrenslexical organization and to investigate weather bilingual children hadundergone the syntagmatic-paradigmatic shift in grade four. Thirtychildren from multi-ethnic areas were tested with Kent-Rosanoff wordassociation test in both Swedish and Arabic. The results showed thatmore than 40% of the children had undergone the shift in bothlanguages, 20 % had undergone the shift in only one of theirlanguages and almost 40% had not made the shift in any language. Acomparison with results from monolingual Swedish children in gradethree in a previous thesis, showed that the bilingual children in thisstudy did not reach the corresponding level of lexical organization.The study points to the necessity of including tests regarding lexicalorganization when assessing both mono- and bilingual children withsuspected language impairment. The study also underscores theimportance of supporting mother tongue development in bilingualchildren by for instance adequate mother tongue education.

Bakgrund: Hur företag väljer att redovisa sina tillgångar, speciellt immateriella tillgångar, har under de senaste decennierna varit föremål för mycket diskussion med tanke på finanskriserna som varit. Sedan 2005 skall alla börsnoterade koncerner inom EU följa IASBs standardverk IFRS regelverk. Lagändringen betyder bland annat att goodwill inte längre ska skrivas av på den nyttjandeperioden som en kostnad i resultaträkningen men skall istället årligen prövas för nedskrivning, ett så kallat, ?Impairment test?.Syfte: Syftet med undersökningen blir att kartlägga Svensk redovisningspraxis av goodwill. Detta för att se om eller hur finanskriserna och lagändringar har påverkat goodwillvärdet hos Svenska koncerner.

This bachelor thesis includes two different manuals and design of an interface box between a test object and a general test station (computer) with ARINC429 communication.There are three different purposes with this project:The first is to setup a general test station with ARINC429 communication using a communications card from DDC (DD-42916i3-300) and software from Ampol Technologies (dataSIMS).The second is to design a new interface between the test computer and the test object. As well as implementing two components in the equipment.The third is to write two separate manuals to guide the users of this equipment. There are two different kinds of users of this equipment, technicians and system engineers. Technicians use the equipment to test and repair flight components. System engineers will implement new components in the equipment.The result of this project is a working test station with a new interface and two manuals..

Today many people with disabilities are excluded from cultural activities. The reason for this is that activities and the environment are not adapted to people with disabilities. The aim of this study is to describe the process to make cultural activities accessible and to describe the importance of good communication between cultural suppliers and their customers. Other questions raised are accessibility to cultural activities for people with hearing disabilities, the activities in the marketing process, the interaction between theatre companies and its audience and if the interaction has contributed to the theatre's future development. Qualitative interviews with staff responsible for integration at seven theatres have been performed.

Från och med år 2005 är det obligatoriskt för alla noterade bolag inom EU att redovisa enligt IASB:s standards, IFRS/IAS. En väsentlig skillnad mot tidigare normer är att goodwill inte längre skall skrivas av planenligt, istället skall bolagen göra så kallade ?Impairment test?, eller nedskrivningsprövning. Ett Impairment test innebär att bolaget per varje balansdag eller oftare skall bedöma om det finns någon indikation på att en tillgång kan ha minskat i värde.Oavsett om det finns någon indikation på en värdeminskning eller ej, skall företaget varje år göra en prövning om en immateriell tillgång med obegränsad nyttjandeperiod har minskat i värde genom att jämföra dess redovisade värde med återvinningsvärdet.Syftet med min uppsats är att undersöka huruvida noterade holländska bolag efterlever kraven som ställs från standarden IAS 36 p 134. Resultatet ska jag sedan jämföra med en liknande undersökning som tidigare gjorts för bolag noterade på Stockholmsbörsen.

Current technology offers many possibilities for remotecommunication. Nevertheless, people with cognitive and communicativedisabilities have limited access to common communication technology like textmessaging via a mobile phone. This study is part of the project Text messagingwith picture symbols - a possibility for AAC users and people with cognitiveimpairments. Semi structured interviews were used to investigate three menand four women?s experiences of using Windows mobiles with adaptedfunctions for text messaging.

Syfte: att undersöka om resultatet vid 6-minuters gångtest (6MWT) påverkades av ökad grad av uppmuntran.Metod: 30 friska personer ?60 år rekryterades via bekvämlighetsurval. Alla testpersoner genomförde tre 6MWT. Första testet var en försöksomgång. Ett test (test A) utfördes med standardiserad uppmuntran enligt American Thoracic Society(ATS).

Swedish school children exhibit deteriorating knowledge results in terms of reading comprehension. Previous research shows that a method to increase the level of knowledge is the use of evidence-based learning techniques. Test based learning generates what is commonly referred to as a test effect, which proved to strengthen the relationship between learning and memory, as well as being applicable to various test formats. The purpose of this study was to investigate whether test based learning, in terms of learning english words leads to increased performance in a reading comprehension test, more specifically a cloze test. The study was based on a within-group design and was conducted three times over four weeks.