Från och med år 2005 är det obligatoriskt för alla noterade bolag inom EU att redovisa enligt IASB:s standards, IFRS/IAS. En väsentlig skillnad mot tidigare normer är att goodwill inte längre skall skrivas av planenligt, istället skall bolagen göra så kallade ?impairment test?, eller nedskrivningsprövning. Ett impairment test innebär att bolaget per varje balansdag eller oftare skall bedöma om det finns någon indikation på att en tillgång kan ha minskat i värde.Oavsett om det finns någon indikation på en värdeminskning eller ej, skall företaget varje år göra en prövning om en immateriell tillgång med obegränsad nyttjandeperiod har minskat i värde genom att jämföra dess redovisade värde med återvinningsvärdet.Syftet med min uppsats är att undersöka huruvida noterade holländska bolag efterlever kraven som ställs från standarden IAS 36 p 134. Resultatet ska jag sedan jämföra med en liknande undersökning som tidigare gjorts för bolag noterade på Stockholmsbörsen.

This Master?s thesis provides insights into adult women?s fictional reading within the conceptual phrase ?a good book?. Eight qualitative and semi-structured interviews were performed in order to examine the nature of response and perceived benefits. The collected data were analyzed by Louise M. Rosenblatt?s reception-oriented transactional theory of reading and the cognitive psychology-based model of reading developed within the joint Nordic project SKRIN.

Words like pirates and anti-pirates are becoming common features in the cultural political debate of today, and the file-sharing phenomenon has become a more and more delicate and disputed subject. The fact that people are organizing in networks to swap computerfiles with each other has, among other things, led film and music companies from all over the world to initiate a number of anti-piracy organizations, assigned to protect the right to culture and information. The industrial organization Antipiratbyrån (the Anti-pirate Bureau) and the network Piratbyrån (the Pirate Bureau) have on several occasions been used to represent the prevailing conflict in Sweden. The purpose of this study is to apply a sociological perspective to the collective act of file sharing. Additionally, the purpose is to argue that the activity can be understood as a social movement, although it is rarely referred to as such.

This essay aims at understanding the experience of the use of ayahuasca, and similarities and differences between interview protocols and socio-cultural identities. The work is based on field studies conducted in the Peruvian Andes, in the village of Pisac September to November 2009. What has emerged is that the experience does not seem to be dependent on cultural manifestations as much as it is dependent on general human cognition. Theories have been applied on an empirical phenomenological descriptive study. Various brain activities, along with mental mechanisms contribute to a deeper understanding of the findings in the descriptive analysis.It seems that the cultural differences, which I have classed as typological in the phenomenological study, mostly are expressions of meaning for the informants.

The purpose was to describe the significance of participation concerning leisure time and household duties for persons with mild intellectual disability living in a group home with some support from caretakers. Interviews were performed with five persons, two men and three women, living in such a group home. The questions in the interview guide had an open character and were divided into four different areas, leisure time, economy, cooking, cleaning and laundry. The results indicate that all informants felt they participated in all four areas. Further on, the results show there was participation of three different kinds.

The purpose of this study was to compare less experienced veterinarians? subjective assessments of lameness in horses on the lunge. Previous studies on subjective lameness evaluation have mainly focused on horses trotting in a straight line and the results have shown generally low compliance. With a web-based questionnaire, 43 veterinarians assessed 60 recordings that showed both fore- and hindlimb lameness, interspersed with sound horses that were trotting on the lunge in one direction. The horses showed mild to moderate lameness.

Coping theory asks what the cognitive and behavioral patterns of individuals dealing with stress are. This essay includes, besides the perspective of the psychology of religion, theories of culture and ritual in exploring two Swedes coping with the natural disaster in Thailand year 2004. The vacation paradise was struck by an enormous flood wave, called a tsunami, causing vast destruction and the death of over 200.000 people. Among these 543 were Swedes on vacation. When a disaster of such measures happens, what kind of stress does it cause? How do you cope? Are religion and ritual important? What is the function of the culture in the copingprocess? Using hermeneutical analysis this essay interprets the material from two books by Swedes, who not only experienced the disaster, but lost two children and husband and wife in the flood wave.

Syftet var att undersöka hur chefer och medarbetare upplever att stödet är anpassat för att hjälpa unga vuxna med lindrig intellektuell funktionsnedsättning, samt om det behöver förbättras för framtiden. Det genomfördes med kvalitativ ansats där två chefer och två omsorgsassistenter intervjuades med stöd av en intervjuguide. Intervjuguiden täckte de fyra teman normalisering, identitet, utanförskap och socialt tillhörighet. Resultatet analyserades via en induktiv tematiserings metod och via teorierna KASAM och empowerment. Det mest framträdande resultatet var att informanterna är ense om att stödet har brister och inte är anpassat till den valda målgruppen, speciellt när det kommer till självbestämmande, familjebildning och arbetsmarknaden..

The aim of the study was to explore how persons with aphasiaexperience literacy and reading and writing. Seven persons with mild-moderateaphasia were interviewed. The interviews were recorded, transcribed andanalysed using qualitative content analysis. The analysis resulted in three mainthemes; A changed reading, A changed writing and How to adjust andaccommodate to new conditions. The most apparent aspect was that theinformants experienced that literacy had changed, regarding what and how theyread/write.

The main objective of this thesis was to develop appropriate strategies and find factors that affect the usability of parameterized designs. This was accomplished by investigate the user-interface and how it is designed to meet the user's information needs. The thesis also embraces the basic theories in terms of investigation, cognitive design principles and human behavior patterns in the interaction with the machine. The approach has led to an explorative investigation in this subject area.The thesis also had the purpose to achieve more efficient ways for development of motor chainsaws at Husqvarna AB's department Global Cutting Equipment. That can be achieved through reduce costs of development per sold unit.

The purpose of this paper is to create increased understanding of how pupils learn statistics. This includes gaining insight into pupils' use of their own experience and group experience to help to get a better understanding of statistical problem solving. The study's research questions are about how pupils learn to work with data in tables and diagram and how pupils learn to work with measures.The theoretical framework consists of two approaches to studying learning. One approach is based on pupils? cognitive conditions, called set-befores, and the pupils' previous experiences, called met-befores.

This study investigates the value relevance of goodwill impairments for equity investors in Swedish listed companies. We provide insight on whether goodwill impairments are value relevant before as well as after the implementation of IFRS 3 and IAS 36. We express market value of equity as a function of book value of equity; net income excluding goodwill impairments and goodwill impairments, using the Ohlson valuation model and Hellström's price regression. Our findings suggest that goodwill impairments are statistically value relevant for equity investors. Prior to the implementation of IFRS 3 and IAS 36, our findings imply that equity investors respond negatively to goodwill impairments.

The aim: To examinate depressive symptoms among heart failure patients. Another aim was to examinate the differences in depressive symptoms between gender and between heart failure patients and the population. METHOD: The self-assassment formula MADRS was answered by twenty patients with heart failure at the University hospital in Uppsala. MAIN RESULT: Among the participants 31,3 % showed diffrent levels of depressive symptoms. Mild depression was more common in women.

The purpose of this paper is to provide an overview of how cooperation functions between the health services and social services within Sollentuna County Municipal area regarding clients and simultaneous or double diagnoses. Focusing more specifically; the paper also aims to provide additionally, an inquiry as to how the implementation of the Gemensam Individuell Vårdplan (GIVP) (The Integrated Individual Service Care Programme or (GIVP) functions within the Sollentuna Municipal County Area. The questions asked in the paper are: How do the Municipal and County Council personnel experience how the (GIVP) system functions in Sollentuna? How do the Municipal Council and County Council personnel respectively describe their own and their cooperative sister services rolls in terms of the implementation of the GIVP system in practice? The projection activates a hypothesis and tries to explain how the cooperation functions and provides an assessment as to how it functions or not as may be the case in practise. The authors attempt to achieve this using a combination of methodologies.

Undersökningen ämnade se vilka fördelar och nackdelar som finns med animerade instruktioner jämfört med bildinstruktioner. För att göra detta så fick ett antal personer testa att vika origami med hjälp av antingen bildinstruktioner eller animerade instruktioner. Resultatet baserades på aspekterna tid, resultat samt utveckling. Undersökningen visade att animerade instruktioner hade mycket högre läsbarhet än bildinstruktioner men att det var svårt att se huruvida personer blev bättre på att vika origami..