The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.

In this paper I have examined how the structure of society affects the characters in the movies of Gus Van Sant, and what there is that characterizes Van Sant as an auteur. I have also looked at the thematics and how the characters develop throughout from his first movie Mala Noche (US 1985) until one of his latest Milk (US 2008). Van Sant is open with his Homosexuality and those perspectives are of major importance for this study. He presents how his characters try to live a normal life in a society that is not made for them. I have chosen to analyze five different movies.

IT is often seen as a solution to many problems concerning effectiveness in organizations. Information systems within the healthcare sector is often viewed as medical devices rather than just systems or services. These medical devices are thoroughly regulated by laws, standards and certifications. In this study I participated in an innovative project that aimed to bring new life and use to the old fashioned patient journal by giving it a visual representation through the use of an avatar. I aimed to study the effects of regulators connected with the patient journal as a source of information for the innovative project.

No previous studies have been conducted on elementary school in Sweden about children`s thoughts about the first animals on earth. The work takes up the children`s ideas of the first animals and the difference between girls and boys knowledge. The purpose of this work was to determine if student`s views are consistent with the science know today. In the interview, five girls and five boys participated. Mankind is asking where it all began, today we know that the first life arose for 4 billion years ago and it was from the water.

Aim of this work was to determine teachers' ideas about how to encourage lifelong learning in primary school in year 3, so that students can continue learning throughout life. To get answers to my purpose, I used the following questions: What are the teachers' perceptions of the concept of lifelong learning? What are the main aspects teachers emerged as important in education, to encourage students to lifelong learning? Is there potential barriers to teachers for the promotion by the term of lifelong learning?The method used, is qualitative interviews and as a starting point I used the hermeneutic approach. Theoretical part included Ziehes modernity theory of learning and Vygotsky socio-cultural perspective.The results revealed that lifelong learning is interpreted on the basis of active teachers in many varied ways. Teachers' perceptions of the concept of lifelong learning have been very varied.

The purpose of this study was to do a narrative survey of the discussion about violence in partner relationships that is held in research literature. The question at issue was: How do research literature discuss violence in partner relationships, with focus on heterosexual relationships? The eight primary documents that have been chosen are written by researchers, professional therapists, National Counsil for Women's protection (Nationellt Råd för Kvinnofrid, NRK) and Swedish Government Official Report (Statens Offentliga Utredningar, SOU). To investigate the theories, discover the similarities and differences between them and how they can complement each other, the documents statements has been analyzed with a dialectic-hermeneutic approach and social constructionism and discourse theory.The research findings showed that the gender perspective theory, the psychodynamic theory and the social psychology theory have a few things in common, but that they on the whole are different and contradict each other. The gender perspective theory dominates the discussion but needs to be combined with the other theories to give a more all-embracing understanding.

Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor?s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since the auditor is the one that certifies the quality of the company?s economical information.

AbstractObjectivePatients with Parkinson?s disease often have symptoms of dysphagia. These swallowingproblems have consequences for quality of life as well for the physical wellbeing of thepatients. AimThe aim of this study was to describe and correlate Swallowing Quality of Life (SWAL-QOL)scores, self-assessment of swallowing function using a visual analogue scale and the resultsfrom a fiber endoscopic evaluation of swallowing function in patients who had been selectedfor Deep Brain Stimulation in caudal zona incerta. A secondary aim was to correlate diseaseduration with results from SWAL-QOL and the fiber endoscopic evaluation of swallowingfunction.MethodTen male Parkinson?s patients (age 45-69 yrs, median 61.5 yrs) who were selected for DeepBrain Stimulation completing the Swallowing Quality of life form, as well as rating theirswallowing function using a visual analogue scale and undergoing a fiber endoscopicevaluation of their swallowing function.    ResultsThe median total SWAL-QOL score was 94% while the mean was 91%.

For a woman who has been diagnosed with breast cancer, there can be many negative things that effects her life. It is a great shock that changes her life and can include a sense of lost femininity and a decreased sexual desire which can be both physical and psychological. The basis of this literature review is from 17 scientific articles which evaluate the changes in cancer patient's body image and sexuality during their illness and treatment. This study illustrates patient's experience of the nursing and difficulties which obstructs the nurse from talking about sexuality whit the patient. The study also showed that the patient had a desire to discuss these sexuality issues with a nurse..

The study's main purpose was to qualitatively investigate adult children's experiences of growing up in a family with parental abuse of alcohol and drugs, and how their childhood has influenced/influence life in adult age. In this interview study, four respondents in the age be-tween 25-60 years have participated. Social learning theory, attachment theory and risk and protective factors have been used as a theoretical frame.Overall, we can conclude that the study's respondents have, more or less, been adversely affected by the parent?s misuse of alcohol during their childhood. Despite these negative fac-tors, most respondents nevertheless received a functional living.

This study examines negative issues that cannabis users have experienced associated with cannabis use. The author made qualitative interviewsto unveil four cannabis users? life stories. These stories were analyzed through the discourse psychologicalperspective interpretive repertoirein order to explore and identify analogies among the users. The author found that the respondents, despite their seemingly diverse backgrounds and personalities, carry a collective repertoire of similar experience and reasoning around cannabis and society which can be defined as a cannabis discourse; a discourse grounded in facts as well as speculations, arguments which separately may seem reasonable but altogether often appear contradictory, and real-life anecdotes that sometimes reflect paradoxical conclusions.

Syftet med studien var att ta reda på om det går att predicera medarbetares livstillfredsställelse, psykosociala välmående och upplevd relation till närmaste chef utifrån chefers emotionsperception och emotionsreglering. Detta gjordes genom att 38 chefer utförde ett datorbaserat emotionsperceptionstest samt besvarade Emotional Regulation Questionaire. Deras närmaste medarbetare bestående av totalt 213 stycken fick sedan besvara en enkät bestående av delar från Satisfaction With Life Scale, SF-1 och QPS Nordic. Studiens huvudresultat visade att generaliserat kan resultatet från emotionsperceptionstestet och det självrapporterade användandet av omvärdering av känslor hos chefer förklarar 28 % av skattningarna på Satisfaction With Life Scale hos medarbetarna. Resultaten diskuteras i termer av att chefer skapar en positiv atmosfär på arbetsplatsen, identifierar sociala problem och löser konflikter effektivare när de är skickliga på emotionsperception och omvärderar sina känslor..

Under tidigt 80-tal växte olika sorter av kommunikationsmodeller fram, bland annat Daft och Lengels, Media Richness Theory. Denna teori var baserad på den tidens kommunikationsmönster. Idag nästan 20 år senare har vi sett explosionsartad IT-utveckling vilket har medfört förändringar i det dagliga kommunikationsmönstret. I denna uppsats undersöker vi om Media Richness Theory fungerar på ny teknik med hänsyn till dagens utökade kommunikationsmetoder. Vi studerar bland annat användnings- och påverkningsmönster ur ett abduktivt perspektiv, det vill säga både kvalitativt och kvantitativt.

ABSTRACTBackground: People with colorectal cancer undergoing rectum amputation get a permanent colostomy, which affects the social life. It may be valuable for health care what these people experience living with colostomy in order to provide the greatest possible support. Objective: The aim of this study is to describe how people who received a colostomy experience their daily lives and the support they have received from the health services.Method: Qualitative interview study with six people, with a descriptive phenomenological approach.Results: The analysis of the interviews about how it's like to live with a colostomy resulted in three themes: 1) Living with a colostomy gives an uncertainty that affect the social life, 2) Physical and psychological impact of getting a colostomy and 3) Support for health care and relatives.Conclusion: Subjects had a positive attitude towards life, which contributed to that they could adjust to living with a colostomy and feel a meaningfulness of life. The study shows that all the interviewed people overall were satisfied with the information provided by the healthcare personnel. It was good with both oral and written information and very appreciated with repeated information. One aspect that could be improved was the information given aboute the closure of anus during surgery and the following complications.

In today?s changing environment, creation of projects by organizations has become more common. The problem is, though, that the knowledge of the subject is still limited which causes many projects to fail. This has made it extra important to have a good project manager whocanlead the project in the right direction. While doing this both the project method and the project manager?s motivation are contributing sources.