The study tries to increase the understanding of the phenomenon known as the Big bath, on the question whether the market accepts Big bath accounting principle or not. Big bath is an accounting theory meaning that a company is likely to increase its impairment in a specific year. This could be as a reaction on a change in the leadership, a depreciation of the result or maybe an external decrease in demand. Through a quantitative survey of the market it is examining whether the companies themselves are inclined to use the procedure and if the stock market accepts it. The study concludes that Big bath similar procedures are a fairly common accounting practice and that the stock market does not seem to mind. .

The purpose of this paper is to examine how teachers choose to work with the teaching of reading and writing skills, how teachers justify their choice of teaching method and how the documentation of student development is being used. This paper also discusses the definition of reading and writing, phonological awareness and how different reading- and writing educational methods can be combined. The gathering of information has been done through a literature review in which I have looked at past research on reading and writing. I have also conducted qualitative interviews with teachers involved in literacy learning. The result of my research shows that it is not possible to determine which literacy learning methods that are most effective.

 Den socialt kompetente har hög social status, många vänner, ett funktionellt beteende och sociala förmågor så som empati och hjälpsamhet. Avsaknad av social kompetens innebär bland annat känslomässiga och beteendemässiga problem. I denna studie medverkade totalt 30 gymnasieelever som genomgick två arbetsminnestest samt fyllde i en självvärderingsenkät som mäter social kompetens. Syftet var att undersöka om det finns ett samband mellan en tonårings arbetsminne och sociala kompetens. Studien begränsades till att mäta arbetsminnets fonologiska och visuellspatiala lagringsenheter samt två sociala förmågor; prosocialt beteende och initiativtagande.

The purpose of this study was to collect Swedish normative datafor Lundamaterialet for children aged 3:0-4:5 years. Another aim was toexamine the effectiveness of the test; if it elicits adequate responses fordeciding if a child has acquired a specific language structure or not.Normative data was collected for 195 children with typical languagedevelopment. Participants were recruited from pre-schools in themunicipalities of Göteborg, Mölndal, Härryda and Skövde. This studypresents normative data for 79 children constituting the three youngest halfyeargroups. Results show that the children had acquired more than half ofthe investigated phonological and grammatical structures and that the olderchildren had acquired more structures than the younger ones.

Studies show that some pupils with ASD (autism spectrum disorder) can have difficulties in understanding written texts. The present study seeks to examine whether pupils with ASD differ in their reading comprehension of a factual text and a literary text. Another aim of the study is to obtain a picture of the reading habits of high school pupils with ASD, what reading strategies they use, and how they work with texts in Swedish lessons in school.The study uses texts from PISA surveys from 2009 and 2000. The factual text Varmluftsballongen (The Hot-air Balloon) was taken from the try-out for the 2009 survey and the literary text Gåvan (The Gift) was taken from the 2000 PISA survey. To gain some idea of the pupils? reading comprehension of the texts, the present study used the tasks accompanying the texts, with certain changes in the questions about the text on the hot-air balloon.

The purpose of this paper is to examine how teachers choose to work with the teaching of reading and writing skills, how teachers justify their choice of teaching method and how the documentation of student development is being used. This paper also discusses the definition of reading and writing, phonological awareness and how different reading- and writing educational methods can be combined. The gathering of information has been done through a literature review in which I have looked at past research on reading and writing. I have also conducted qualitative interviews with teachers involved in literacy learning. The result of my research shows that it is not possible to determine which literacy learning methods that are most effective.

Från att linjärt skriva av goodwill skall det nu bara göras nedskrivningar om nedskrivningsbehov föreligger. Syftet med vår undersökning är att kvantitativt illustrera förändringarna i kostnader för av- och nedskrivningar av goodwill sedan införandet av IFRS 3 för 60 bolag noterade på Stockholmsbörsen och som återfinns på den nordiska Large-cap listan. Enligt vår undersökning har kostnaden för goodwill mellan 2004 och 2005 sjunkit från 20 465,1 msek till 978,8 msek. Av den sammanlagda resultatökningen på 74 653,0 msek för de undersökande bolagen är 31,82 % direkt hänförlig till avskaffandet av goodwillavskrivningen..

Vår tid präglas av valmöjligheter, kunskap och reflexivitet där människans identitetsprocess tyck relatera till livsstilsplanering. Syftet för denna studie är att undersöka hur utvalda företag genom sina hemsidor uttrycker och presenterar en identitet kopplad till företaget. För att söka synliggöra min problemställning är teoretiska utgångspunkter för denna studie Giddens (2002) teori om människans reflexiva identitetsskapande samt Goffmans (2009) teori om presentation och idealisering. Det som studeras i denna studie är fyra olika företag som utgörs av Manpower, Poolia, Billabong samt Louis Vuitton och deras tillhörande hemsidor. De två förstnämnda företagen representerar tjänsteföretag och de två sistnämnda varuföretag.

The aim of this study is to contribute to a better understanding of the syllable as an alternative to the phoneme at the basic reading and writing. This report is based on a qualitative analysis of Håkanstorp school´s approach to the basic reading and writing in class. Their approach to reading and writing is controversial, as it is based on the syllable instead of the phoneme, as usual in the traditional reading and writing. The education result, I have found, is that the syllable leads to a very clear and structured working procedure, which ultimately leads to class teachers being able to work from a diagnostic approach. This structure, with many parts of the course helps educators to clearly follow what level students are at.

In this study, six teachers have been interviewed about their vision and teaching of reading comprehension, both for pupils who has cleared the reading code and those who have not. The aim is to illustrate if teachers in middle school spend time to exercise reading comprehension, or if this is left to the Swedish teachers. Thus only according to the subject Swedish, the students are entitled to be given the opportunity to develop reading strategies.The interviews are semi-structured based on qualitative research. The informants are three teachers of Swedish and three teachers of other subjects. Two different interview guides were used containing three questions.

I denna studie analyseras skriftspråksutvecklingen hos sex elever i riskzonen för läs- och skrivsvårigheter. Syftet med studien är att klarlägga vilken roll specialpedagogiska insatser spelar för elevers skrift-språkliga utveckling. Har innehållet i stödet någon betydelse för elevernas utveckling och vad händer när stödet uteblir? Studien fokuserar på tidig kontra sen identifiering av elevernas läs- och skrivsvårigheter samt påföljande insatser. I detta sammanhang analyseras också hur dessa insatser påverkar elevernas självförtroende och motivation för skolarbetet.

Bakgrund: Hur företag väljer att redovisa sina tillgångar, speciellt immateriella tillgångar, har under de senaste decennierna varit föremål för mycket diskussion med tanke på finanskriserna som varit. Sedan 2005 skall alla börsnoterade koncerner inom EU följa IASBs standardverk IFRS regelverk. Lagändringen betyder bland annat att goodwill inte längre ska skrivas av på den nyttjandeperioden som en kostnad i resultaträkningen men skall istället årligen prövas för nedskrivning, ett så kallat, ?impairment test?.Syfte: Syftet med undersökningen blir att kartlägga Svensk redovisningspraxis av goodwill. Detta för att se om eller hur finanskriserna och lagändringar har påverkat goodwillvärdet hos Svenska koncerner.

The topic of this essay is how art exhibitions can be made available for - and conveyed to ? a visually impaired audience. Two visual impairment-displays and one available museum will be analyzed in this essay. They will be shown during the time period 2006 ? 2007 and focus on exhibitions in Sweden.Complex of problems that arises when art exhibitions are to be conveyed for those without eyesight is how you choose what can be conveyed and how this shall be conveyed.

An array of different retinal disorders is present as a threat in quite a number of dog breeds. These often lead to profound visual impairment or blindness. Many of the disorders are genetic, and they are, in Sweden as well as in other countries, subject to breeding programmes. The anatomy of the eye and the retina, as well as current examination techniques (ophthalmoscopy, electroretinography (ERG) and genetic analysis) are described. The more common retinal disorders encountered in dogs in Sweden are discussed: retinal dysplasia, generalized progressive retinal dystrophy, retinal pigment epithelial dystrophy, collie eye anomaly, sudden acquired retinal degeneration, retinal detachment and choroiditis. The possibly affected breeds are listed. The value of diagnostic findings is discussed and current advances on the subject in ophthalmologic research are accounted for..

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..