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.

Skrivning är en biomekaniskt invecklad process som kräver en viss nivå av såväl motorisksom kognitiv förmåga. Forskning om Alzheimers sjukdom tyder på att nedsättningar i flerakognitiva domäner förekommer innan den kliniska diagnosen ställs. Det finns även forskningsom tyder på att ett innehållsrikt skriftspråk i unga år minskar risken för demensutveckling påäldre dagar. För att studera om mått från texter kunde predicera demens på ett tidigt stadiumanalyserades 141 skriftliga bildbeskrivningar insamlade inom ramen för rutinmässigaminnesutredningar vid Karolinska universitetssjukhuset, Huddinge. Deltagarna delades in itre grupper utifrån diagnos (minnesutredning, lindrig kognitiv svikt och demens).Utgångspunkt för studien var de fyra textmåtten: idétäthet, verbtäthet, läsbarhetsindex (LIX)och T-enheter.

The aim of our study has been to investigate what kind of space there is to exert influence for adult persons with mild intellectual disabilities who live on group housing. We wanted to investigate what kind of hindrance and possibilities there were to exert influence for people on group housing. Our study has been built on qualitative group discussions with 9 persons with mild intellectual disabilities and 6 care-keepers. We have analysed our discussions on the basis of the theory of empowerment. Our result indicates that there is different kind of factors that affect the possibilities for people with mild intellectual disabilities to increase their influence, and it does not always have to do with the disability how the persons can make their voices heard.

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 current paper compares the relations between different measures of activity and some common neuropsychological tests. One-hundred and fifty five healthy elderly, aged 55 - 85, living in Sweden were included. Gender-specific patterns were found for both activities and correlations between activities and cognitive measures. The main findings suggest that activities are associated with cognitive speed in men, whereas, for women, active and passive activities correlate, positively and negatively accordingly, with education. In comparison, complex models of activity outperform simpler ones and theory-driven measures just barely outperform intuitive models..

The eld of Brain-computer interfaces (BCI) concerns linking together an external device with the brain of a human or an animal. By doing this the conventional use of a mouse or keyboard can be circumvented, which can greatly benefit people with different types of diseases that cause paralysis or other loss of motor control, such as Amyotrophic lateral sclerosis (ALS). A BCI can also be used for cognitive training of either healthy or mentally impaired subjects to increase cognitive capabilities.In this thesis an implementation of an interface is made against such a device, the Emotiv EPOC Headset. The result is meant to be a stable basis for further study using the device. An in-depth study of the history of EEG and its current use in clinical work and research in the topics of BCI as well as Human-computer interaction (HCI) is presented.

Every day we make numerous decisions. Some are better than others. Intuitive decisions usually results in less good decisions when we do not reason about our choices. Research has been interested about the process that is behind how we make good decisions. Decisions we face every day, such as when we shop, determined using various mental shortcuts that we use unconsciously.

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.

By studying recent literature and following current research we know that language awareness and a rich language is important to all children when learning reading and writing and that decoding and understanding of the words are the fundamental processes in reading. How do pupils with visual impairment learn how to read and write? What strategies do they use in their contacts with reading and writing? What are the advantages do pupils with visual impairment have when learning to read and write? These questions have been the starting points in a study we have done by following two pupils with visual impairment. By meeting and discussing with the children, their parents, teachers, and lowvisiontherapists we have got a deeper knowledge in how these children meet the language in reading and writing. We have also come to an understanding regarding people surrounding the children have to make reading and writing comprehensive, enjoying, and meaningful.The problem for a child with visual impairment is the decoding, to catch letters and pictures of words good enough with the sight.

In recent years cognitive training in order to improve cognitive abilities have becomeincreasingly popular and a lot of research has been conducted within this field. The natural agingprocess has a negative effect on many of our cognitive abilities and this relationship also has a strongconnection with hearing loss. Elderly with hearing loss is therefore a group that could benefit fromcognitive training. Objective: The purpose of this study was to investigate different types of cognitivetraining directed towards working memory in older adults and to examine the results observedregarding efficacy of this type of training and its transfer effect. Method: A literature reviewconsisting of 17 scientific articles published between 2005-2014.

7 % of children in preschool have some sort of language disorder. How should preschool teachers best help these children? In a small special group where they can focus on the child´s individual linguistic development or in an ordinary group were the other children can be linguistic models for the child and help his or hers development?The purpose of this paper is to see what preschool teachers, who work with children who has language impairment, says about working with these children in a special group as compared with working with them in an ordinary group together with children without language impairment. What are the advantages and the disadvantages related to the different ways of working? Another focus point is how the children collaborate with each other.

This study was conducted to investigate the relationship between perceived popularity, social information processing and working memory. With the intentions of examining popularity 209 (98 female, 111 male) children in second and fourth grade were presented with a roster of their classmates and were to nominate whom they liked and whom they disliked. To study working memory capacity a working memory test, that places demands on the participant to work both with and store the given information, was used. To examine children's cognitive processing of empathy-provoking information a cognitive appraisal interview was conducted. The results imply (a) that working memory increases with age, (b) that there is a weak relation between working memory capacity and popularity, and between popularity and cognitive processing styles and (c) that there are some strong correlations between working memory and cognitive processing styles..

The purpose of this thesis is to get an improved understanding of what the bases for relevance are, when people in real information need situations make relevance judgements. In order to meet this purpose, an investigation based on research literature is performed. Four types of relevance are investigated: topical or subject relevance, cognitive relevance or pertinence, situational relevance or utility, and socio-cognitive relevance. The investigation also deals with users relevance criteria identified in fourteen empirical studies, in which the users are adults and engaged in oral, textual, and multimedia information retrieval. Finally, the connections between the user criteria found and the types of relevance are discussed.

Language impairment affects the ability to communicate. Children with languageimpairment have difficulties in using language in interaction to various degrees, and the contributions of the conversational partner are of great importance. The use of languagein interaction can be analysed by means of conversation analysis. The purpose of thepresent study was to study interaction of a group of pre-school children with language impairment with four different conversational partners. These were a peer with languag eimpairment, a peer with typical language development, a pre-school teacher and a parent.

This master thesis deals with events, dynamics and problems of mediated information seeking within the context of a new information service called "Book a librarian". The study, based on a survey and interviews both in academic and public libraries and participant observations in academic libraries, has its theoretical base in the cognitive theory of information retrieval interaction. The cognitive view is used to throw light upon the need of an ongoing dialogue during the session in order to detect the information needs of the user and to conduct a successful retrieval of information. The communicative interaction is seen as threepart interaction between the intermediary, the user and the information system, where the current cognitive states of all three participants are involved. The study shows that the cognitive obstacles for a successful mediation and information retrieval are mostly connected to participants current knowledge of the subject and of the retrieval techniques.