Bakgrund: Efter införandet av IFRS har det förekommit en del förändringar gentemot tidigare redovisnings regler i Sverige. Från och med 1 januari år 2005 skall alla börsbolag gå över till IFRS 3 Business Combinations. Detta innebär att goodwill inte får skrivas av så som det gjorts tidigare. Nu mer måste det årligen ske ett Impairment test av goodwill för att undersöka om det föreligger ett nedskrivningsbehov.Diskonteringsräntan används vid impairment test av goodwill och är en viktig faktor vid nuvärdesberäkningar av kassaflöden.Problem: Noterade börsbolag utför ett impairment test av goodwill, vilket görs för att undersöka om nedskrivning av goodwill är aktuellt eller inte. Diskonteringsräntan är en viktig faktor vid Impairment test.

The purpose of this study is to investigate what five primary teachers in five different schools with many second language students have for an idea about inclusion, language development, practices and environment of the multilingual classrooms. In my study I discusses teachers 'views on the multilingual classroom, inclusion, development of language in a language developing classroom environment and the importance of language skills has for multilingual pupils' language development and learning of the Swedish language. The method used was unstructured interviews using a digital recording device. The results showed that for these five teachers, meeting second language learners was in there everyday teaching, while it is a challenge to motivate and support them on their level. The teachers work diligently to find a balance and a working classroom environment for the multilingual classroom where all students, regardless of conditions, background, experience, knowledge and language could be offered an equal opportunity to education. .

The purpose of this essay is to examine the Swedish governments discourse on integration of immigrants and thereby examine what social reality it constructs. The aim is to examine how integration and immigrants are constructed within the discourse. The method and theory being used in this essay is discourse theory. As a methodological instrument we use the policy on functional impairment as a comparison. The material being analyzed in this essay is political documents on the strategy on integration policy and the strategy on the policy of functional impairment.

The main purpose of this study was to examine how preschool teachers are working to promote each child's language development and whether they can ensure that they do that. Therefore I wanted to find out what a good language development implies for each teacher, how they work to promote each child's language development in daily practice, how they measure the actual language development and also what conditions the teachers have, to engage in a language development way to work. For the study, I chose a qualitative method, with structured interviews and all together I interviewed six preschool teachers, within the same organization in a suburb close to Stockholm.  The results showed that there is an ambiguity, among the preschool teachers, in what a good language development means, but it can be stated that they do have a language development way to work even if it needs to be developed. Further on, it has emerged that the teachers have the tools to measure children's language development, although they do not have the conditions yet to use the method to the fullest. About the preschool teachers own conditions in order to operate in a language development way to work, I concluded that they have a strong foundation to build on, but they still have much work ahead of them.

The Division of Language and Communication at Chalmers uses a web-based language tool, named EngOnline, to teach English grammar. The language tool suffers from some shortcomings. These include stability problems and an outdated interface but, above all, there is no documentation. Because of the lack of documentation and EngOnline?s need of maintenance, the Division of Language and Communication has decided to replace the language tool with a new and well documented one.The new language tool was developed using an agile work process; detailed documentation was replaced with more efficient communication.

This research shows and analyses how pupils in ninth grade in the nine-year compulsory school look at being multilingual, at the Swedish language and at Swedish as a second language. I also want to know if language and culture knowledge are taken care of in school as it says in official documents for the Swedish school and as it also is desired in an intercultural education. For my research I do eight interviews in a suburb school south of Stockholm.My work includes a limited account for the current research about being multilingual, Swedish as a second language and about the close relationship between language and culture. The applied theory is a social constructivist theory which in short can be explained like that we construct social structures that have consequences on the individual as well as on the society.I show in my research how the view of the world around the pupils influences their view on their languages, their school and their neighbourhood. I also draw conclusions from my interviews that language knowledge is little appreciated in school and that Swedish as a second language has a low status..

Abstract In general, language is the key to the community, to self-sufficiency and independence. Being able to speak the Swedish language is a part of the community integration. Integration also has a practical aspect that includes everyday life and affects one's opportunities in the labor market. Therefore, we have selected in this paper to focus on the language and integration but inevitably we will also discuss the education you need on the labor market. The purpose of this study is to describe how the staffs at the Language Café Nobel works for an increased integration in Malmo, and examine the significance of Language Café Nobel have for their participants.

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.

The purpose of my examination is contributing with knowledge about the relation between language- stimulation in preschool and read- and writes developing and teachers thought about that. In order to meet the purpose I read literature that deals with my matter and is based previous research. I also made qualitative interviews with three elementary school teachers and three preschool teachers who work within preschools that concentrate on development of language in a town in the middle of Sweden.  In this way I find out about their thoughts about what they think is important to work with about language in preschool and how the preschool teachers can work with the development of language to make it easier for the children in their read- and writes developing. The result shows that it is important to work with children?s development of language in preschool.

AbstractThe purpose of this study is to analyse the reading- and writing-approaches: the LTG-method and the whole language-theory. The attention is to perform a comparative literate-study to distinguish their similarities and differences, and examine which one of the approaches that is most clearly anchored in the syllabus of the subject Swedish. The starting-point of the study is the questions: Which similarities respectively differences have the LTG-method and the whole language-theory? Which one of these theories is most clearly anchored in the syllabus of the subject Swedish? The study has shown that both the whole language-theory and the LTG-method can anchor in the syllabus for Swedish. However the whole language-theory has stronger hold in the syllabus, as the whole language emphasises the meaning of literature for reading- and writing-learning, and considers the pupils reflection during their learning-process and conquered knowledge-goal.

English is an international and global language that students, regardless of mother tongue, encounter in their everyday lives. In Sweden, students are introduced to English teaching in year 1, 2 or 3, and in some cases, year 4. English teaching can sometimes be problematic when the language of instruction often consists of Swedish, which for second language students becomes a challenge to acquire new skills in a week language.The study aims to examine, with a qualitative study, how pedagogues plan and implements English teaching in first grade with students whose mother tongue are other than Swedish. Further, the aim was to examine how pedagogues say they relate to the fact that second language pupils participating in English lessons and if they think it affects their English teaching.The conclusions is that the pedagogues has probably not been problematized the phenomenon examined and say they do not adapt their teaching. In the interviews reveals information about the teaching method which, in my opinion, indicates that, unconsciously, adapting their teaching when they have second language students.

Prosody is the melody and rhythm of speech and language. Prosodic ability is of great importance for communication, and has been shown to be affected in adults with acquired brain injury. Studies have shown that Swedish children with specific Language impairment have prosodic  difficulties to a greater extent than e.g. English speaking peers. It is thereby possible that prosodic ability is more vulnerable also in Swedish speaking adults with acquired brain injury.The aim of the present study was to assess prosodic ability in adults with acquired brain injury, and to evaluate the prosodic assessment procedure that was used.

 AbstractBackground: Among elderly people with dementia pain is a common problem. In older persons, particularly those suffering from dementia and cognitive impairment pain is often underdiagnosed and undertreated causing unnecessary pain, suffering and affect quality of life negatively. Dementia complicates the identification of pain when the natural ability to communicate decreases when a person is suffering from dementia. It is important that health professionals working with older persons with dementia are aware of the person?s pain expression.Aim: To clarify how older persons with dementia communicate pain expression.Method: To study this area a literature review was used.

English is an international and global language that students, regardless of mother tongue, encounter in their everyday lives. In Sweden, students are introduced to English teaching in year 1, 2 or 3, and in some cases, year 4. English teaching can sometimes be problematic when the language of instruction often consists of Swedish, which for second language students becomes a challenge to acquire new skills in a week language.The study aims to examine, with a qualitative study, how pedagogues plan and implements English teaching in first grade with students whose mother tongue are other than Swedish. Further, the aim was to examine how pedagogues say they relate to the fact that second language pupils participating in English lessons and if they think it affects their English teaching.The conclusions is that the pedagogues has probably not been problematized the phenomenon examined and say they do not adapt their teaching. In the interviews reveals information about the teaching method which, in my opinion, indicates that, unconsciously, adapting their teaching when they have second language students.

In this study I?ve examined bilingual high-school students? experiences of their education held in their native language. The purpose of this study is to examine bilingual high-school students? experiences of how their school organizes the education that?s held in their native language, and how the students feel that the education in their native language has helped their overall language development and also in terms of learning in general. To complete this study I?ve interviewed six high school students and analyzed their answers using other studies and theories on this subject.