Since January 1 2005 all companies listed on a regulated stock exchange within the EU are required to present their consolidated accounts in conformity with IFRS. Among many other consequences goodwill will no longer be amortized over its useful life but instead annually tested for impairments in accordance with IFRS 3. The aim of this paper is to scrutinize the impairment test of goodwill as outlined in IAS 36 and analyze its implications. We conclude that the impairment test will probably lead to the recognition of internally generated goodwill in the consolidated accounts. We also conclude that the impairment test on highly aggregated levels will probably hasten the pace of this recognition since internally generated goodwill is used to shield acquired goodwill from impairments.

The main purpose of this essay is to study how classroom interaction can take place in a class for Second Language Learners (SLL).1 I have applied a case study methodology on a linguistic method used by a Teacher in Swedish as Second Language working on a primary school situated in the Southern suburbs of Stockholm. The learning method is based on extensive reading of books which comprehend several learning techniques organized into a process that support the development of linguistic skills such as discussing in a group, writing, reading and thinking in a second language. The methodology applied is based on observations, on an interview with a Teacher in Swedish as Second Language and on a questionnaire answered by 11 students that participated on ?Boksamtal?.Based on a theoretical framework about socio cultural theories on learning and scaffolding,2 I attempt to integrate theory and practice to investigate how the Teacher succeed on applying effective methods for second language learning. Through the analyses of the data is also my intention to emphasize the advantages and disadvantages of such a method.

Background: Overweight is a health problem throughout the western world. Child health care (CHC) nurses and school nurses meet many children and their families and have the opportunity to work with prevention. The purpose of this study was to investigate the CHC - and school nurse´s experiences and reflections in the work on obesity in children. The aim was also to investigate the structural conditions CHC- and school nurse feel the need for this work. Method: The study had a qualitative approach with descriptive design.

The aim of this investigation was to determine if, and in that case how, the resources of personne1 in what in this essay will be referred to as the department of students' health in four industrial municipalities had changed from 1999 until 2004. The establishment of the department of students' health could be discussed and analys ed in regard of a few concepts from new institutionaI organizational theory and studies on implementation. The investigation answers the following questions:What differences were there between the municipalities regarding the children's accessibility to the department of students' health?What differences were there between pre-school, compulsory school and upper secondary school within the municipalities regarding the children's accessibility to the department of student's health?The municipalities were commissioned by the government to combine school health service, student welfare and the field of remediaI teaching in order to establish a new section, the department of students' health. The study was carried out quantitatively.

This research focus on key groups; students with dyslexia, librarians and teachers, and interaction between these two professional groups regarding students with dyslexia. In searching for the exchange of knowledge and experience to meet dyslexic students needs, I have in this study turned the attention to librarians and their experiences with students with dyslexia.The purpose of the research has been through semi-structured qualitative interviews with four librarians, to explore and describe how they experience their work, in working with pupils with severe reading and writing problems, dyslexia, and interaction with teachers on this user group. The qualitative approach in the gathering of the empirical evidence is based on a desire to have an indepth and thoroughly understanding of the librarians experience.All informants in this study indicate that they see it as a natural part of their duty to keep themselves updated about dyslexia and what materials to suit the dyslexic user group. The informants have knowledge of dyslexia and have great knowledge and keep abreast on the latest technology of compensatory aids - alternative tools.The informants have primary a consulting and supply function for teachers and dyslexic students, where they are consulted on  suitable material in both fiction and facts in various disciplines. The informants highlights the importance of planning and preparation time to find suitable material, as audio books or easy read, so students who have a need for this also can be provided.

The main purposes of this study were to 1) quantify bacterial production in winter during ice conditions, and 2) to compare these production measures with values measured from summer and open water conditions in three humic lakes situated in northern Sweden. Another purpose of this study was to 3) examine whether clear-cutting significantly affected bacterial production or water chemistry in two lakes situated in catchments were a large part of the forest had been removed through logging compared to an undisturbed reference lake. In winter (March/April 2014), the bacterial production ranged from 0, 7 - 2, 2 µgC/L/day and in the summer of 2013 the production values was 4 ? 10 times higher. The main reason for lower bacterial production in winter was ascribed to lower water temperatures as well as to older and more recalcitrant DOC, as there were no significant differences in total dissolved nitrogen or DOC concentration or -quality, that could explain a lower production compared to summer.

Background: There have been several reforms within the Swedish educational system since the 1960´s, not only within the elementary school but also within the teachers? education and the school leaders´ educational program.Aim: My aim with this study is to explore if teachers´ expectations and experiences of school leadership have changed since the many educational reforms began in the 1960´s.Method: For this study I have a used a comparative design. By making qualitative interviews with five teachers born in the 1940´s and five teachers born in the 1980´s I have then analyzed the result.Result: Regardless of the 40 years of age difference and the multiple reforms within the educational system in Sweden the result shows that the teachers in this study did not have any clear expectations on their school leaders as they started their careers..

Stress is something that has increased in recent decades among adolescents. Several reports indicate that young people today are more stressed because of the many demands they wear. They should be good in school, achievement expectations, get an education or job, make choices and think about their future. The purpose of our essay is that we want to explore and gain an understanding of how young people in the third grade in high school looks to stress. To conduct this study, we used a qualitative approach, by doing interviews with 10 high school students attending third grade at Västerviks gymnasium. The result we got out of the interviews was that young people experience stress differently, depending on their different as individuals. We found that there are different causes of stress, such as school, media, friends, demands from various quarters and choosing education.The interviews showed that some kind of stress was possible to handle for the adolescents, for instance by making schedule. Some stress from society was, on the other hand, more difficult to avoid..

This study was conducted to test the hypotheses that a forest managed by selective cutting can store more carbon than a forest managed by clearcutting. The study was carried out as a meta-analysis. The data that was found was analyzed by performing t-tests on the proportional effect that the two silvicultural methods had on the driving factors of CO2-efflux and carbon stores in coniferous boreal forest. In all areas tested, an effect in favor of selective cutting was found, but not all of them significant however. The soil respiration following selective cutting was significantly lower than that of clearcutting, and the primary production of a clearcut area cannot according to reason exceed that of an area post-selective cutting.

The objective with this study is to investigate the school introduction of newly arrived students, by focusing on the latter years of high school, by comparing two schools method of working.This was done by a qualitative survey based on half structured interviews and existing school documentation.The questions of the study targeted the schools method of working, how well the education was adapted to the students and if it was appropriate to them. We also asked about the school resources to meet the need of the newly arrived students. Our theoretical assumptions were based on Haugs? terms ?including integration? and ?excluding integration?, Lahdenperäs? theory about intercultural education, Vygotskijs thoughts about adapted education and finally Blossings? description of different cooperative cultures. Our results showed that school introduction for newly arrived students were formed from the schools? view on learning development and adapted education.

The thesis aims to increase our understanding about parents reasoning about the elementary school choice by studying which factors parents perceive as important during the decision making process and also by giving meaning to Pierre Bourdieu?s concept of capital through the parents perspective. The empirical material comes from seven BNIM-interviews made with parents, which has been analyzed according to the thematic field analysis.The results show that the parents are not especially concerned about making an active school choice. Stability, closeness, friends, rumors, development and adaptability to the reality are the factors that are perceived as the most important in the decision making process. The school choice has a limited meaning as an investment in social capital, from Bourdieu?s perspective.

The purpose of this study is to investigate how two elementary schools work with Swedish and Swedish as a second language through four teachers thoughts and perceptions. My issues are: How do the teachers perceive the Swedish classes in the school, and how do they perceive that they are conducting it? Which examples of material for teaching do the teachers show me and how do they use it in each school? Do the work with Swedish and Swedish as a second language in the multi-ethnic school and the more mono-ethnic school differ according to how the teachers perceive they are conducting it? Do the teachers think that the equivalent education that is part of the curriculums values and mission always is maintained and why/why not? My study is performed from a sociocultural perspective. My conclusions are that the teachers from the multi-ethnic school are more aware of how to work with Swedish or Swedish as a second language regardless of the students ethnic or national origins. Some aspects of how the teachers work with Swedish are equal with each others, but there are differences to.

In this study the author will search on how, co-operation between teachers and guidance counse-lors in school works. The study was too looking for if guidance counselors experiencing if they can feel cooperation in school, when they work by themselves in their profession, and if the guidance counselors feel a part of the whole school.Total interviewed four guidance counselors in elementary school, in a medium sized town somewhere in Sweden. The author have used qualitative methods for allow guidance counselors to answer free and not influence from other parametric.The result demonstrates that all guidance counselors believe that it is important to have coopera-tion with teachers in schools. Most of the guidance counselors believe that neither the directors nor teachers really know what skills guidance counselors possess. The respondents describe that they often turns to teachers who believe that guidance is an important part of the school's work for students..

In the thesis we discuss South African teachers? conceptions of democracy in general and school democracy in particular. The essay is based on interviews with twelve teachers, working in South African high schools. We have asked questions concerning different views of democracy, such as what the term means to the teachers and how they define a democratic school. We take our stand in different theoretical approaches such as school being the ultimate link between a state and its people to make the citizens think and act democratically.

Researchers, planners, and government agencies agree that road safety for children must be a priority and in particular that children should have a safe and secure way to travel to and from school regardless of age or the distance travelled. In Sweden, child traffic safety is a key part of the country?s Nollvision, a long-term traffic policy goal of ?no deaths or serious injuries?. Unfortunately, many countries have recorded increases in child traffic accidents as the percentage of parents who drive their children to school and thus congestion around schools has increased. Common strategies include traffic safety education for children, the redesign and improvement of traffic infrastructure, bicycle training, and carpooling.This thesis assesses the traffic problem around Ludvigsberg School in the district Valbo in Gävle, Sweden.