Problem: Hur ska en nedskrivningsprövning av goodwill på Solvent AB genomföras?Vad hade nedskrivningsprövning av goodwill haft för resultatpåverkan i förhållandetill avskrivning enligt plan?Syfte: Syftet med denna studie är att ta reda på vilken skillnad det skulle ge i resultatet avatt nedskrivningspröva goodwill i jämförelse med att skriva av det enligt plan. Deterfordras då en metod för att kunna nedskrivningspröva goodwill för Solvent AB.Metod: Modellen som har valts för denna studie är en deskriptiv/deduktiv modell som vianser passar studien bäst. Datainsamlingen kommer främst att ske från sekundäradatakällor på ett kvantitativt sätt. Den främsta datakällan är den förvärvsanalys somgjorts av KPMG.Slutsats: För att Solvent AB ska kunna göra en nedskrivningsprövning på ett så bra sätt sommöjligt behövs att de särredovisar affärsrörelsens kassaflöden.

Background: The health of children and youth has decreased the last two decades. The Swedish government has decided to back a national plan for parenting support. The municipality of Tjörn is a part of national parental support project to identify the need and to improve the parental support in the municipality. Purpose: The purpose with this study was to identify experience and need of parental support among fathers with more than one child on Tjörn. Method: Five individual qualitative interviews were conducted with the fathers.

Bullying is a serious problem for many children and youths in today?s society. Surveys have shown that more than 145 000 children and youths are concerned by the problem as a victim or as bullies. The purpose with this survey is to obtain a clear picture of the students? views of bullying in physical education and health.The main questions in this study are:·         Does bullying occur in a bigger extent within the subject physical education and health than within other subjects?·         In which elements during physical education lessons is the risk highest to be exposed to bullying?·         Are there any differences concerning the students? views of physical education in relation to what age they are. To acquire an understandable picture of bullying I have chosen to do a literature study where different kinds of definitions are presented.

This study has examined how teachers in primary education with experience of inclusion look on inclusive education. The study was based on the concept of inclusion and how it is made possible in primary school. The study was conducted using semi-structured qualitative life-world interviews with three teachers in primary education with included pupils with learning disabilities in their class. The results show the complexity of having a pupil with learning disabilities in class. To interpret, follow and then assess under two syllabuses are seen as difficult.

The purpose of this study is to highlight how Swedish primary school teachers teach of and about democracy and based on this then compare with how the primary school teachers in South Africa teaches of and about democracy. This comparison will then highlight what can be developed in the teaching of and about democracy in Swedish schools. The method used in this study is mind maps because it gives a greater depth in the way teachers look at teaching democracy. The result of this comparison is that South Africa's history pervades the entire democracy education in school but both Sweden and South Africa use methods as dialogue and discussion in teaching of and about democracy. Furthermore, the community, curriculum, teacher and cooperation with other teachers also have an influence on how democracy's teaching looks like in schools.

AimThe aim with this study was to acquire knowledge of mental training and if you can use it in the elementary school to increase in a short period of time the performance in a coordination test. Furthermore we wanted to investigate teachers understanding of the possibilities to perform this kind of training in the elementary school, and if there is support for this in the school regulation.MethodAs method we have used a combination of a literature pre-study, interview and at the end an experiment. Before the experiment and interviews could take place we studied literature about mental training to get a basic knowledge of the subject. The facts we learned from our pre-study and interviews gave us the base for our experiment. The experiment group included 23 pupils in a third class at school situated in Stockholm.

The purpose of this essay is to examine how gender equality can be used in the workplace, its possible effects, and what collaboration can contribute to the subject of gender equality. A combination of legal sociological and legal dogmatic methodology has been used to examine the EU and Swedish law, how equality should be approached and what previous studies have concluded. An interview has been conducted to provide a clearer picture of how gender equality appears in practice, in the modern workplace. An equality plan should be conducted every three years and applies to employers who are responsible for more than 25 employees. The manual should include a description of the measures considered necessary in the workplace in order to promote gender equality. How an equality plan should be developed is not specifically outlined in the current law, and thus this is left up to the employer to determine.

The purpose of this paper is to study and describe the occurrence and conditions of aesthetic subjects and choral singing in Swedish upper secondary schools 2014. The paper is based on seven recorded individual interviews with three music teachers, four principals and one director of education in three upper secondary schools in Sweden. The study uses discursive psychology and the interviews were analysed with focus on music teachers and school leaders interpretative repertoires and rhetorical strategies and how they use the language to legitimate aesthetic subjects in an upper secondary school context. In the most recent upper secondary school reform of 2011 the aesthetic subjects are no longer mandatory. Today there are different ways to provide opportunities for the students to participate in music activities but since the government no longer decides how it shall be implemented it is up to the management of each school to determine the activities.The statement made by the informants are interesting in relation to the status of music subjects, but due to the limited scope of the paper, no general conclusions can be drawn.

Today it is mandatory for every college or university student to pay a union fee to their student?s union. The fee is mandatory and is a payment for writing examinations, receiving grades. The fees purpose is also intended to secure the education quality and student influence. In the presence of the abolishment of the union fee the Swedish student?s unions stand before an uprising competition between themselves and most likely a decrease in membership.

Plan- och bygglagen reglerar den fysiska planeringen och kontrollen av bebyggelse. Miljöbalken är den centrala lagstiftningen inom miljöområdet. Dessa gäller parallellt och det finns många situationer där det blir antingen en konflikt eller en samverkan dem emellan. Vid kontakten mellan de båda är ofta viktiga intressen inblandade, miljö- och samhällsintressen, och vid intresseavvägningen som innefattas i kontakten får ofta ett av dem stiga åt sidan för det andra. Syftet med uppsatsen är att identifiera kontaktytorna mellan plan- och bygglagen och miljöbalken, inom fyra regelområden: hushållningsbestämmelser, miljökonsekvensbeskrivningar, miljökvalitetsnormer och hänsynsregler.

This essay is about the sexual- education at special schools for young people in the ages thirteen through sixteen with the diagnosis autism. The study aims to identify, describe and understand the teachers? experiences in how the education is practiced in their daily work with these children. The way of procedure we have used in the study is qualitative interviews with teachers at special schools. The result show that how the teachers practice the education depends on how the student group is constructed and the students? qualifications.

The purpose of these studies is to see how the reception and education of non-Swedish speaking newcomers are organized in a small county, and what you can do to improve this process to achieve a better and quicker integration into the Swedish language and society. To do this, interviews have been performed with four headmasters and different categories of teachers representing all schools in the actual county.In the result it was clear that both headmasters as teachers saw a need to change   and improve reception to provide consistent but flexible support. The headmasters wanted to create written instructions to assure equivalence between the different schools. The majority of teachers wanted to change the current system whereby some pupils, based on their origins, were placed in a preparatory class to learn the language whilst others were placed directly into a Swedish class. All teachers also thought that the help the non-Swedish speaking newcomers were offered was insufficient.The conclusion is that the county must decide and create instructions according to Skolverket?s recommendations and it also ought to offer all pupils the possibility of learning the basis of the language in a preparatory class.

Life is for us humans a social life. We are constantly in different social communities with various purposes. Throughout life we are part of different groups, for better or worse. The basic social communities, in our society, are the groups we live, work, learn and grow in. This essay deals with the groups children develop and learn in, in school and leisure time center.

AbstractThe purpose of this bachelor thesis is to investigate whether Skatteverket?s interpretation of 3:9 and 3:10 IL is consistent with the legislator?s purpose with these rules.The bachelor thesis is written with a legal approach which seeks to use all sources of law in accordance to its legal source value.Individuals who are considered as tax residents in Sweden have the opportunity to be granted tax exemption according to the six-month-rule and the one-year-rule if the individual works abroad. If the income is taxed in the country of source and the individual has been working there for more than six months, the six-month-rule can be applicable. If the income has not been taxed in the country of source, the individual still can be granted tax exemption through the one-year-rule, but to do so he has to work in the same country for at least one year. Both rules require that the individual does not visit Sweden more than 72 days in a time span of one year.Skatteverket has, in its consideration, decided to add the 72 days on which an individual can visit Sweden with a new number of days, 24 days, which individuals can visit third countries.

The purpose of this essay is to describe what difficulties and challenges are for teachers of religious education at upper secondary school. The essay is written from a teacher's perspective, where the focus is on the teacher's perceptions of the difficulties and challenges of teaching religious education. The methodology for the collection of information was done through qualitative interviews. Previous research shows that one of the challenges in the teaching profession is the interpretation of the curriculum, and then which of those is correct. The essay shows that the biggest challenges that teachers experience in the subject of religious education is the students' prejudice against different religious groups, and also the difficulty of getting students to understand the purpose of what is being taught.