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..

The purpose of this study is to examine how teachers and pupils experience the use of fictional literature as a tool for language development in the teaching of English as a foreign language. Through surveys and interviews and with Vygotsky?s theory on development in a social environment as a theoretical base, I examine which methods are used to promote language development and also which functions pupils and teachers consider fictional literature to have in the teaching of English. Results show that teachers consider fiction to be among the top methods to get pupils to learn English. Teachers and pupils both favour the use of fun and stimulating reading activities as well as group activities where learning is social to go along with the reading of fiction.

The aim of this study was to get a survey and a deeper understanding of students? choice of language at upper secondary school, as well as their attitude and motivation to the German language. The rapports of diminished interests in studying languages at upper secondary school raised our interest in how to go against this and motivate students to actually choose to study a language. The study parted from a student perspective with focus on learning, attitude and motivation. A quantitative study with 168 pupils from 11 secondary schools in Halmstad as well as short interviews with their teachers have been used and analysed.Our study showed that students are not particular interested in German.

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.

It is important that the language in textbooks for foreign language learners reflects the language that the learners would encounter in real life. For this reason, the presence of the thousand most common nouns in two Swedish textbooks in Spanish for upper secondary school is observed in this study. Furthermore, this study aims to examine how these nouns occur in order to determine if their pattern of occurence favours the learning and consolidation of words. The main materials that have been used are A Frequency Dictionary of Spanish by Davies (2006) and the word search program available in the digital versions of the textbooks. The results show that the presence of the thousand most common Spanish nouns does reflect the frequency information presented in the frequency dictionary but not all thousand nouns are included.

This is a qualitative analysis that, based on systemic functional linguistics, or SFL, and genre theory, has aimed to study the genre pedagogical implications on written language as they occur in narrative stories and expositions whilst the model is introduced. Systemic functional linguistics is a linguistic theory that views the organisation of language as functional options for meaning; language is a set of resources to channel meaning through realisation. Genre theory elucidates the pragmatic and educational uses of SFL in the categorizing of language in configurations of meanings as they are set and understood in different cultures.  The purpose of the survey is to do so with focus on successful and less successful writers by attempting to answer two primal issues:How is development of written language in reference to the introduction of the genre pedagogical model visible in the studied texts?How does genre pedagogical teaching influence successful and less successful writers as visible in their writing with a certain purpose?To answer these issues the survey is based on narratives and expositions written by high school students who have been divided into two groups according to the purpose of the survey. One text in each genre has been written by the students before and after lessons based on the genre pedagogical learning wheel explaining the relevant genres.

Functional Magnetic Resonance Imaging, fMRI, can be used for analyzing brain activity in subjects performing language tasks. The purpose of this study was to develop aphasia-friendly information adjusted to aphasic subjects participating in fMRI studies. The objectives were to investigate if adjusted information was important for the ability to perform language tasks and if the information could be used for different types of aphasia.Sixteen aphasic subjects participated in the study, six of these underwent fMRI. The participants varied in grade and type of aphasia. They had Swedish as their native language and were aged between 26 and 89, mean 57.

The study´s purpose is to investigate the underlying norms of how the concepts of language development and learning, used in the preschool curriculum. Knowledge of the concepts underlying norms can help to make visible what approach preschool teacher is expected to have to children's language, in relation to development and learning. The results of the study may in turn provide a picture of societal norms on children in preschool and a deeper understanding of the importance of preschool to review and analyze the content of the curriculum, then it is not a foregone conclusion.Theoretical basis is curriculum theory, which involves studying curricula in order to create a knowledge of a society and its cultural, social and economic demands. Norman Faircloughs critical discourse analysis is used as a method, in order to achieve the study´s intention and answer the questions at issues in the study. The critical discourse analysis considers that the discourse is creating the social world through language.The results of the study show that there is a language in the curriculum as normatively may influence preschool teacher.

Förståelighet innebär hur väl lyssnaren förstår vad talaren menar (Hartelius & Lohmander, 2008). Barn med språkstörning har ofta en nedsatt förståelighet (Nettelbladt, 2007). Föreliggande studie syftar till att undersöka huruvida det föreligger någon skillnad mellan jämnåriga barns och vuxnas förståelse av ett svårförståeligt barn med språkstörning. Icke-familjära lyssnare genomförde lyssnarbedömningar i form av ordidentifiering. Lyssnarna bestod av tio vuxna (22-67 år) samt elva förskolebarn (4;1-5;6 år).

This qualitative study aims to investigate some secondary school teacers' attitudes to and experiences of motivation in their second language classrooms. Through qualitative interviews with five teachers some different perspectives on motivation and its function in second language acquisition have come to light. First, motivation is seen as something important and some teachers tend to distinguish between intrinsic and extrinsic motivation. Those who do so tend to value intrinsic motivation more highly. Secondly, teachers believe they can affect students' levels of motivation.

 The aim of this essay was to examine the way preschool teachers and children converse during school meals, and also the way preschool teachers start and develop conversations during meals. The conversations were analyzed from the topic of conversation and the teachers' ways of using language acts such as questions, remarks, exhortations. The study was based on observations, tape recording and contact schedule. The result shows that the topic of conversation is significant for how involved teachers are in conversations during meals. The result also shows how conversations develop or end depending on what language acts teachers use.

The purpose of this study was to examine how the genrebased instruction applied in multicultural classrooms. My observations were carried out in three different classrooms, whit the educators constantly working on language development off the students. Two observations were carried out in Swedish, with a teacher of Swedish as a second language and the Swedish-teacher working with students together. In these two lessons in Swedish, I took away from Pauline Gibbons model, while the third lesson in civics I assumed from Eija Kuyumcu genre model. Both models are based on the Australian research around the genrebased teaching.

The purpose of this study is to investigate the lunchtime from a language development perspective. It will compare two preschools with different ways of organizing mealtimes and observe the conversations between teachers and children. It will also study the ways in which a meal is served and how it affects the conversations. In one of the preschools the children eat in a proper dining room where the food is served as a buffet while in the other preschool the children eat in the preschoolarea and the food is served in bowls on the tables. I also want to investigate how two of these preschool teachers reflect on the mealtimes as part of the language development plan.

Our aim in this study is to explore if the schoolchildren?s written language differs from the?National tests? in Swedish and from Facebook. We specifically want to see if we candiscover words and expressions mainly from the English language or other languages in the?National tests? in Swedish written by the schoolchildren in the ages between 18-20 yearsold. The methods that we used to discover the results in this study was; to interview threeteachers, have 30 schoolchildren answer a questionnaire survey, analyze 30 written ?Nationaltests? in Swedish by the schoolchildren and finally analyze two Facebook walls from twoschoolchildren.