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.

In my project I worked with fluorescent color and fear as a theme together. It was based on my question for what happens when you take all the lights out and highlight a fear or phobia. I wanted to experiment and explore the course of event within the surface of a picture by using this kind of paint.I worked with illustration and pattern to bind the two pictures together. The aim was to investigate what is possible with the picture as a medium and work with contrast to make it as effective as possible. My goal was to make one poster of each fear and to make them work together as a series as it?s best.I asked myself many questions such as;? What happens to the surface, image and room when you use this color?? Will a new quality appear?? What happens when you mix two pictures together on a parallel level that only show in different kind of light?.

The purpose of this project was to to find a way for textile patternsto talk about its own, and our, inevitable death. By doing so I hopedto incorporate questions about transience into daily life.I assumed that from a decentralized background position, patternson everyday objects have a unique ability to pose complexquestions that can be interpreted over time. The investigation wasinspired by how russian constructivists looked at everyday objectsas equals, and let them carry the spirit of the revolution.In the process I tried to find out how, and if, a philosophicalmessage can be transmitted through design and how differentcomponents of a pattern can work together to express that message.Resulting in two textile patterns with textile motifs, my workshowed that design definitely can raise metaphysical questions andmay as well have an advantage over art when trying to reach peoplein their own reality..

Mental illness in school ? A counselors perspective - The purpose of the study is to examine school counselors work with students (13- 15 years of age) who are struggling with mental illness. Focus on mental illness is discussed in a school context. From the school counselors perspective questions like, what kind of working methods are they using and, how they collaborate are examined. The research design is based on a qualitative approach, with ten Semistructured interviews with ten different informants who work as a counsellor at 10 different schools around Skåne.

The purpose of this essay is to examine whether and how labor consultants, job coaches, guidance counselors promote the possibility of self-realization of the clients they encounter in their work. By analyzing, based on the theoretical framework, six semi-structured interviews of people having the chosen professions answer the questions "Do counselors promote client's opportunities for self-realization in their work?" and "If so: how is this practiced?". In the theoretical framework three important concepts are addressed: "identity", "recognition" and "self-realization". These are explained with the help of works by including Emma Engdahl, Anthony Giddens, Axel Honneth and Allison Weir.

On the island of Gotland in the Baltic sea there have been 18 archaeological find of bronze swords and five finds of bronze miniature swords and they have been dated to the bronze age periods II-VI. They have been found as ritual hoard offerings, as treasure hoards and in graves. These finds will be put in relation to each other and the bronze age landscape they have been found in. The purpose of this is to see if there is a pattern to be seen, if a specific sword-type can be found in a grave or hoard or if there?s a pattern to be seen in there placement in the landscape relating to other bronze age sites.

Under mina tre år på Konstfack har jag arbetat fram en värld av ickefigurativa mönster. I mitt examensarbete låter jag mönstren röra sig bortom skolans väggar och ut i det offentliga rummet. Genom att titta på hur reklamen idag tar plats i staden, på gator, väggar, tidningar och i kollektivtrafiken har jag hittat en för mig ny exponeringsyta.Mitt arbete består av två delar:I min processbeskrivning utforskar jag ickefigurativa mönsterbilders värde och roll i både konstnärliga och vetenskapliga sammanhang. Jag har också studerat hur reklamen tar plats i vårt offentliga rum. I mitt praktiska konstnärliga arbete har jag använt dessa teoretiska kunskaper tillsammans med en grupp tillvägagångssätt som jag gett samlingsnamnet PATTERN ATTACK.I mitt konstnärliga arbete presenterar jag hur olika PATTERN ATTACKs kan gå tillväga. .

Under mina tre år på Konstfack har jag arbetat fram en värld av ickefigurativa mönster. I mitt examensarbete låter jag mönstren röra sig bortom skolans väggar och ut i det offentliga rummet. Genom att titta på hur reklamen idag tar plats i staden, på gator, väggar, tidningar och i kollektivtrafiken har jag hittat en för mig ny exponeringsyta.Mitt arbete består av två delar:I min processbeskrivning utforskar jag ickefigurativa mönsterbilders värde och roll i både konstnärliga och vetenskapliga sammanhang. Jag har också studerat hur reklamen tar plats i vårt offentliga rum. I mitt praktiska konstnärliga arbete har jag använt dessa teoretiska kunskaper tillsammans med en grupp tillvägagångssätt som jag gett samlingsnamnet PATTERN ATTACK.I mitt konstnärliga arbete presenterar jag hur olika PATTERN ATTACKs kan gå tillväga. .

Under mina tre år på Konstfack har jag arbetat fram en värld av ickefigurativa mönster. I mitt examensarbete låter jag mönstren röra sig bortom skolans väggar och ut i det offentliga rummet. Genom att titta på hur reklamen idag tar plats i staden, på gator, väggar, tidningar och i kollektivtrafiken har jag hittat en för mig ny exponeringsyta.Mitt arbete består av två delar:I min processbeskrivning utforskar jag ickefigurativa mönsterbilders värde och roll i både konstnärliga och vetenskapliga sammanhang. Jag har också studerat hur reklamen tar plats i vårt offentliga rum. I mitt praktiska konstnärliga arbete har jag använt dessa teoretiska kunskaper tillsammans med en grupp tillvägagångssätt som jag gett samlingsnamnet PATTERN ATTACK.I mitt konstnärliga arbete presenterar jag hur olika PATTERN ATTACKs kan gå tillväga. .

There are many eco-brands on food products. It can be confusing for the consumer to know which one to trust or choose and since July 2012, there is an EU law and a mandatory EU organic label that must be displayed on all food products marketed as organic, eco or bio.Organic brands from a consumer perspective have previously been studied in England. This is a similar study in the form of focus groups, to explore and examine how consumers perceive and trust organic brand or labels in Sweden. It also explores which knowledge consumers have regarding why a product has an organic brand and what it means.The study shows that consumers perceive organic brands by brand recognition rather than knowledge regarding what each label means. It also shows that the consumer is confused by and skeptical to the wide range of markings and symbols on organic food products.

The aim was to evaluate and suggest improvements for the prototype TIVOLI (sign-learning via computer-based playful interaction). The game purposed to give children who need signing as augmentative and alternative communication enhanced signing skills. Three children in need of signs played TIVOLI at home during 4-5 weeks. Data contained parental interviews, Talking Mats interviews, assessment of signing competence before and after the evaluation period and game protocols. One game interaction per child was filmed.

AbstractThe main objective of this essay is to come to an understanding as to why girls, together in groups, walk against the conventional image of women and take on more violent and aggressive behaviour against their surroundings. In this essay I hope to gain an understanding of how ?girl gangs? work as a social phenomenon as well as identify the characteristics of these gangs. Furthermore, this essay aims to understand what role the violence and aggression plays in the lives of these girl?s.The following questions are the focus of the essay:? Why have girls in groups become more aggressive and violent?? What is characteristic for ?the girl gangs? as a social phenomenon?? What role does the girls? aggressive behaviour play in their life?The essay touches on an escalating problem within society, which has received considerable attention in the media lately.

Active Vibration Control of a Laser PatternGenerator in Microlithography.

Objective: The study will identify where conflicts between SMEs and the Annual ReportsAct exists to find out if there is a need for adaptation of Swedish accounting to achieveinternational comparability.Method: A descriptive method was used to make the regulations in IFRS for SMEs and ÅRLequivalent and to observe the differences between the regulations a comparative method wasused. After this the conflicts could be sorted out with the help of the former so called ?IASinvestigation?.The conflicts and differences then were categorized into the approach theyrelated to, withFrame of reference: The frame for the study is recognition and valuation for collecting andanalysing the data. The approaches are presented for the balance sheet and income statementapproaches as they form the basis for analysis. Annual Reports Act, the EG-directives and theK3-projects are described as they have a central role in the background to the study andfurther understanding of the data.

Different reports imply that the Roma are an excluded group in numerous areas of both Sweden and Europe. Efforts have been done through the centuries without given intentional results. The past 12 years as a Swedish national minority have not diminished the gap between the Roma and the majority society. How does Sweden create and operate its minority policy especially towards the Roma? We have studied international and national minority policy to see how it is described and implemented in the municipality work.