This study highlights the differences in articulation, nasality and intelligibility between twenty 16-year-olds and thirteen 19-year-olds born with isolated cleft palate and control groups. The test groups are compared in a longitudinal perspective and based on earlier evaluations of velopharyngeal impairment. Significant differences were found between test groups and control groups using quantitative comparisons based on SVenskt Artikulations- och Nasalitets-TEst and NasometerTM. The longitudinal comparison also showed a positive but not significant development of the speech. Differences emerged in the comparisons based on velopharyngeal impairment but no significance analysis was made.

Syftet med studien var att beskriva vad personer med synnedsättning har för erfarenheter av tillgänglighet i utemiljöer och på offentliga platser. Författarna valde en intervjubaserad metod för att besvara studiens syfte där nio personer från två olika län intervjuades utifrån semistrukturerade intervjufrågor. Inklusionskriterierna för studien var att deltagarna skulle ha en synskärpa på mindre än 0,3 och vara medlem i synskadades riksförbund. Data analyserades utifrån en kvalitativ innehållsanalys som mynnade ut i tre kategorier ?tillgänglig miljö, skillnad mellan självständighet och beroende?, ?tillgänglig miljö, skillnad mellan trygghet och otrygghet? och ?allmän okunskap om tillgänglig miljö?.

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.

Audionomprogrammet.

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.

Interest for Mutual funds has been enormous in Sweden and since 1970 has savings increased from 300 million SEK to about 900 billion SEK. An important reason for this increasing is the strong development of the stock markets has got and, the impairment of the public pension and the increasing of necessity of the private saving..

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..

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.

A cochlear implant (CI) is a hearing device that makes it possible for individuals who are deaf or has a severe hearing impairment to receive auditory information and develop spoken language. The pragmatic ability may be affected. In short, pragmatics may be described as the study of language use in social contexts. Pragmatic ability can be seen as the result of the individual?s behavior as well as the underlying causes.The aim of the present study was to describe the pragmatic ability in children with CI.

Den här uppsatsen undersöker kännedom om och syn på pragmatiska språkstörningar bland lärare. Allt högre krav ställs på att kunna kommunicera och samspela med andra människor på ett skickligt och lämpligt sätt. I dagens informationssamhälle, med dess stora flöde av envägskommunikation, hamnar det goda samtalet, dialogen, på undantag. I dialogen lär man sig tidigt att använda språket på ett lämpligt sätt i en viss situation utifrån samhällets fastlagda normer. Intresset för pragmatik har ökat de senaste decennierna, och följaktligen intresset för pragmatiska språkstörningar.

Children with cleft lip and palate (CLP) and children with specific language impairment (SLI) may be affected emotionally and psychosocially by their disorders. Thus, it is important to investigate the psychosocial risk factors that these children are exposed to. The aim of this study was to examine how parents assess the emotional and psychosocial well-being of children with CLP and children with SLI, and if the two parental groups differ in their assessments using the standardized instrument Child Behaviour Checklist (CBCL). Participants in the study were the parents of ten children with unilateral and bilateral CLP between ages 6;7-9;0 (mean age 7;5) and the parents of 13 children between ages 6;4-8;8 (mean age 7;3) who are attending preschools and schools for children with SLI. These parents were asked to complete the questionnaires CBCL and Child Health Questionnaire (CHQ). The children with CLP had lower scores than the children with SLI in all domains of the CBCL, indicating that these children with CLP had better emotional and psychosocial well-being.

Syftet med denna uppsats har varit att undersöka i vilken utsträckning företag på Stockholmsbörsen följer IAS 36 p. 134, vilket behandlar nedskrivningsprövning av goodwill. Även vilka faktorer som påverkar denna informationsutgivning analyseras..

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.