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.

The aim of this paper is to investigate how teachers in Swedish schools abroad reason about their work developing the Swedish language as the students live in a non-Swedish speaking country although going to a Swedish school. Furthermore the study intends to examine the teachers' attitudes towards the impact the Swedish language has upon the school. Research questions:What thoughts do the teachers signify in reference to the language development of the students?How do the teachers reason about the role of the Swedish language in the school?In order to answer these questions, qualitative measures has been used in terms of observations and interviews. The study is based upon a social constructivist perspective with the idea that reality is socially constructed.

The aim of this study is to establish an understanding of how the concept educational materials can be interpreted, as well as to investigate how teachers describe their use of educational materials. The focus of this study is the subject ?Sign Language for the hearing?, at the upper secondary level. We, the authors of this essay, both have a great personal interest in this language. Swedish Sign Language is the sign language mainly used in Sweden.

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.

The purpose of this study is to see how preschool teachers can support multilingual children and promote their development in their first languages. It was chosen to look at a specific municipality to see how the preschool teachers there work with multilingual children. By using the method of structured interviews, it was learnt that they do, in fact, work actively with multilingual children. The preschool teachers interviewed received the same questions in order to make the answers as comparable and measurable as possible. The results seem to indicate that more resources are needed to fulfil the needs of children with another first language than Swedish.

 In today?s society teachers will face students of foreign origin. It is up to the teachers to help these students gain the knowledge they need to flourish in society. Despite the fact that mathematics is a universal topic with high status in many countries, studies have shown that mathematics is a subject where a large proportion of foreign students fails. The purpose of this study was to see wherein the problem lies and describe teachers' perceptions of the barriers and the opportunities in mathematics for students with Swedish as a second language.

The background to this study is that the field within language education known as collocations is being lost to students. The overall aim of this study was to examine what view foreign language teachers had on the field and how they taught it to their students. This study therefore conducted a survey to compare sentences consisting of wrongly used collocations with other common mistakes that students make. It also conducted interviews on how collocations was seen and taught in school by language teachers. 34 informants answered the survey and four teachers were interviewed to further investigate how collocations were presented to the students.

AbstractThe purpose of this paper is to investigate to what extent LS ? a standard screening test for dyslexia ?is also relevant for the purpose of finding second language students with dyslexia. Starting with an overview of recent studies in the field, I have analyzed texts from parts of the chosen material. After a brief presentation of the test, I have presented it from a second language point of view. Furthermore, I have analyzed the way in which the test measures phonological awareness, lexical accessibility and correctness in language.

Abstract  The purpose of my study is to see how pedagogues describe their work with language stimulation in preschool. My study is a case study. Through qualitative interviews and observations with three pedagogues I want to se how it works in preschool.     My research question was:How do the pedagogues describe their work procedure with language stimulation?  My result of this study is that language stimulation always is included in all preschool activities.

AbstractThe purpose of this paper is to investigate to what extent LS ? a standard screening test for dyslexia ?is also relevant for the purpose of finding second language students with dyslexia. Starting with an overview of recent studies in the field, I have analyzed texts from parts of the chosen material. After a brief presentation of the test, I have presented it from a second language point of view. Furthermore, I have analyzed the way in which the test measures phonological awareness, lexical accessibility and correctness in language.

I have chosen to write this essay on language development in a preparatory class due to the fact that I live in a city where diversity is big and newly arrived students from different countries are constantly increasing in schools. My study has been made in a preparatory class in Södertälje. The National Agency for Education highlights the deficiencies in preparatory classes and believes that education is not adapted to each student's knowledge and maturity and it is therefore difficult for students to reach the goals in school. According to studies by the National Agency for Education, it appears that many newly arrived students do not recieve study guide in their native language, a resource that they are entitled to. Teachers and principals do not take charge of  students knowledge from previous school attendance in their home countries such as mathematics, history and other subjects.

The aim of this study was to examine bilingual childrenslexical organization and to investigate weather bilingual children hadundergone the syntagmatic-paradigmatic shift in grade four. Thirtychildren from multi-ethnic areas were tested with Kent-Rosanoff wordassociation test in both Swedish and Arabic. The results showed thatmore than 40% of the children had undergone the shift in bothlanguages, 20 % had undergone the shift in only one of theirlanguages and almost 40% had not made the shift in any language. Acomparison with results from monolingual Swedish children in gradethree in a previous thesis, showed that the bilingual children in thisstudy did not reach the corresponding level of lexical organization.The study points to the necessity of including tests regarding lexicalorganization when assessing both mono- and bilingual children withsuspected Language impairment. The study also underscores theimportance of supporting mother tongue development in bilingualchildren by for instance adequate mother tongue education.

This study aims to investigate, describe and discuss the views of group new arrived pupils from the preparatory training to the compulsory school level. They all came to Sweden and started in the preparatory training there they also started studying Swedish as a second language. This study aims to investigate the creation of identities and how the pupils socialize in the Swedish school. The study has been conducted with respect to the pupil´s own perspectives and what they consider important.The methods used are interviews together with an interpreter. Their voices are used and described in this paper.

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.

The aim of this study is to look at the way four teachers in, and five workbooks for, the course Svenska 1/A+B in upper-secondary schools include language varieties in their content. The research is based on qualitative and quantitative analyzes of the workbooks, where words and content are examined, and also interviews with the teachers who presents how they work with language varieties in their education. The results show that language varieties are accepted in school-education at the same time as they are, and have been, alienated in a way. The results also show that language varieties are less prioritized than other areas of education in the same subject..