Syftet med studien var att beskriva vad personer med synnedsättning har för erfarenheter av tillgänglighet i utemiljöer och på offentliga platser. Författarna valde en intervjubaserad metod för att besvara studiens syfte där nio personer från två olika län intervjuades utifrån semistrukturerade intervjufrågor. Inklusionskriterierna för studien var att deltagarna skulle ha en synskärpa på mindre än 0,3 och vara medlem i synskadades riksförbund. Data analyserades utifrån en kvalitativ innehållsanalys som mynnade ut i tre kategorier ?tillgänglig miljö, skillnad mellan självständighet och beroende?, ?tillgänglig miljö, skillnad mellan trygghet och otrygghet? och ?allmän okunskap om tillgänglig miljö?.

Denna uppsats behandlar konsekvenserna av IFRS 3. Vårt syfte har varit att belysa vilka konsekvenser IFRS 3 har medfört för företag två år efter införandet. För att få en mer varierad syn valde vi även att intervjua en auktoriserad revisor. Dessa svar har sedan sammanställts för att undersöka vilka konsekvenser det nya regelverket inneburit för bolagen i fråga. Regeländringen har bland annat som syfte att öka harmoniseringen vad gäller redovisningen från företag världen över.

AbstractAim: The aim of this study was to investigate if treatment with ?dry needling? in myofascial triggerpoints (MTrPs) in the rotatorcuff muscles may affect impingement symptoms such as pain during provocative tests, shoulder mobility, and function. The research questions were: Does the value of pain change on the Visual Analog Pain Scale (VAS) between before and after treatment? Do the positive provocative tests for impingement change between before and after treatment? Does the active shoulder mobility change between before and after treatment? Does the self-rated function change between before and after treatment?Method: The study was a prospective randomized intervention study and 19 persons with impingement symptoms (mean ± standard deviation; 58 ± 18 years, and shoulder pain duration 3.9 ± 1.6 months) were randomized into two groups. The groups were tested before, directly after and 3 weeks after treatment.

The use of mobile devices has during the last years expanded and on the market you can see a huge amount of applications. The development of mobile applications differs from traditional systems development since mobility infers that mobile applications can be used in different technological and social contexts. Although previous research has recognized that mobility can present mobile application developers with certain challenges, empirical studies of how problems arise and how they can be handled has thus far been limited. In this study we focused on the requirements engineering process from a development view with the purpose of finding challenges emerging in the development process. The study is based on a qualitative case study that employed semi-structured interviews with both project managers and system developers active in the requirements process.

Audionomprogrammet.

In Sweden there are 560 000 disabled people over the age of 16, half of those are in use of some kind of mobility device.Living with a disability means that due to injury or illness you are having trouble functioning without devices or assistance in your daily life and has a big impact on the independence of the disabled user.The everyday life for disabled parents with young children are different depending on the type of disability and mobility device.Today there is no alternative to the stroller for the disabled user who use mobility advises. This causes problems when the disabled person on there own have/want to move the child.The following statement have been the cornerstone for this project: How to make it possible for a wheelchair user to move a child, in the 0-2 year, for longer distances with a focus on independence and safety for both adult children?Due the process, of industrial design, this question and problem have been solved during 10 weeks. The process have contained parts as meeting with users, analyzing, concept development, evaluations, mock-up making, testing, shape & color development etc. This in the end have resulted in a full scale model of the appearance of a proposed product.The result is a stroller witch can be connected to the users specific wheelchair due two one time adjustments.

Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.

Since 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) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Interest for Mutual funds has been enormous in Sweden and since 1970 has savings increased from 300 million SEK to about 900 billion SEK. An important reason for this increasing is the strong development of the stock markets has got and, the impairment of the public pension and the increasing of necessity of the private saving..

Den 1 januari 2005 trädde IASB: s redovisningsstandarder i kraft. Dessa standarder skall tillämpas av alla svenska börsnoterade koncerner. En stor förändring, i förhållande till svensk redovisningspraxis, som dessa regler förde med sig var värderingen och redovisningen av goodwill. Tidigare ansågs goodwill som en restpost som inte behövde motiveras i någon större utsträckning. IASB har sett till att skapa en mer konkret syn på goodwillvärdet.

The purpose with this final assignment is to find out how the old and the new regulations about Goodwill affect the Swedish companies, how their results and value of Goodwill changed since the regulation from IFRS took place. We will attempt to find out if the companies are better of with a yearly write-off or an impairment test every year to see if a write-down is necessary..

Inför år 2005 infördes nya regler för hur goodwill i företag ska hanteras. Detta ställer nya krav på hur företag ska hantera goodwill, men detta innebär också nya problem och gransknings-möjligheter för en revisor. Uppsatsen syftar till att lyfta fram svårigheterna för en revisor när denne ska granska ett av företagets gjorda impairment -test av goodwill och vilka medel som den har till sitt förfogande för att genomför granskningen. Studien grundar sig på intervjuer med revisorer och branschorganisationer. En revisor är styrd av lagar och redovisningsprinci-per när denne ska granska ett företag men revisorn är också beroende av den information som kommer ifrån företaget.

Frågeställning: Vilken typ av människor har störst benägenhet att ändra sina resvanor?Vilka marknadsföringsstrategier är bäst lämpade för att få Eskilstunas invånare att ändra sina attityder och beteenden så att de väljer mer hållbara resealternativ?Syfte: Syftet med denna uppsats är att presentera marknadsföringsåtgärder som Eskilstuna kommun kan använda sig av för att främja hållbart resande samt att redogöra vilka målgrupper dessa åtgärder bör riktas mot.Metod: Vi valde att göra en kombinerad kvantitativ och kvalitativ studie. Kvantitativ data har vi hämtat från sekundärkällor i form av tidigare undersökningar som är gjorda i Eskilstuna och andra jämförbara kommuner i Sverige. Primärdata i denna studie är kvalitativ och kommer från intervjuer med olika personer som jobbar med att främja hållbart resande. Teorin och empirin vävdes sedan samman till en analys.Slutsats: I slutsatsen presenterar vi vilka målgrupper som är intressanta att arbeta med samt med vilka marknadsföringsåtgärder vi anser att Eskilstuna kommun bäst kan nå dem.

AbstractAim: The aim of this study was to investigate if treatment with ?dry needling? in myofascial triggerpoints (MTrPs) in the rotatorcuff muscles may affect impingement symptoms such as pain during provocative tests, shoulder mobility, and function. The research questions were: Does the value of pain change on the Visual Analog Pain Scale (VAS) between before and after treatment? Do the positive provocative tests for impingement change between before and after treatment? Does the active shoulder mobility change between before and after treatment? Does the self-rated function change between before and after treatment?Method: The study was a prospective randomized intervention study and 19 persons with impingement symptoms (mean ± standard deviation; 58 ± 18 years, and shoulder pain duration 3.9 ± 1.6 months) were randomized into two groups. The groups were tested before, directly after and 3 weeks after treatment.

A cochlear implant (CI) is a hearing device that makes it possible for individuals who are deaf or has a severe hearing impairment to receive auditory information and develop spoken language. The pragmatic ability may be affected. In short, pragmatics may be described as the study of language use in social contexts. Pragmatic ability can be seen as the result of the individual?s behavior as well as the underlying causes.The aim of the present study was to describe the pragmatic ability in children with CI.