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.

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.

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.

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.

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.

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 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.

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.

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.

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.

Abstract: Since the recession caught the market in fall 2008, multiple companies have suffered due to their former aggressive investment behavior. Huge goodwill piles have been collected ready to be doomed by the market. The aim of the study is to investigate equity analysts? consideration of goodwill in a recession market. An empirical study is conducted, based on interviews with ten Swedish equity analysts that follow companies with relevant goodwill status.

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.

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.