Goodwill är en immateriell tillgång som funnits inom redovisningen de senaste hundra åren. Hur goodwill ska behandlas diskuteras flitigt av forskare och yrkesverksamma. Från och med 2005 beslutade EU att alla noterade företag i unionen skulle följa IASB:s standarder vid upprättandet av sin koncernredovisning. Med de nya reglerna följde att goodwill ska värderas till verkligt värde och årligen testas för nedskrivningsbehov. Denna värderingsmetod innehåller subjektiva bedömningar av företagsledningen, vilket kräver transparens av företagen i sin redovisning av koncerngoodwill med information om hur nedskrivningsprövningen har utförts.

The release of green house gases and the environmental impacts humans have on the environment are huge and might cause irreversible changes to our earth. Meat is considered to have large impacts on the environment, especially beef meat and therefore there have lately been considerable discussions on the sustainable level of meat consumption and production. The main goal with this thesis is to study sustainable meat production and meat consumption in the county of Dalarna in Sweden. Indicators for sustainable meat production and meat consumption were developed and applied on three cases. Interviews were carried out with a municipality in the region that represents the consumer and three beef farmers that represents the producers.

Research show evidence for benefits of breastfeeding and that infant-feeding-plans are supportive. Family-centered care is the theoretical framework. Family support is crucial for successful breastfeeding. It is important that society creates opportunities for mothers to breastfeed and contribute information and support by healthcare professionals. The aim of this study was to evaluate how the midwives and child healthcare nurses found that the newest breastfeeding strategy influenced their breastfeeding- and rearing support in the County of Jönköping.

Introduction: The relationship between depression and stigma is known to cause suffering among the depressed population. Depression is also one of the most common diagnoses in the world. Stigma caused by society leads to people being divided into groups which in term results in a general loss of status and discrimination. Aim: To identify the stigma of depression and its impact on help-seeking behaviour and to identify the underlying attitudes. Method: We chose to make a literature review to explore and compile the current research on the subject.

This project is a literature study with the hypothesis that Arctic climate has a positive effect on the accumulation of metabolites in berries. Plant metabolites are often divided into primary and secondary metabolites. Primary metabolites such as proteins and nucleic acids are essential for cell function, while secondary metabolites are often non-essential, but have important functions regarding reproduction and survival. The berries mentioned in this project are from the families Ericaceae, Rosaceae, Elaeagnaceae och Grossulariaceae.The conclusion drawn from this literature study is that it is not obvious what favours accumulation of metabolites in berries. Other factors aside from climate affect the production of secondary metabolites, such as time of harvest, cultivars and ripeness.

This essay is a study of the various attitudes and behavioral habits for music consumption and discovery of new music amongst young people in Sweden from a receivers perspective. The aim of the study is to review and map out the current trends, habits and cultural views on music consumption. An online survey was posted and spread on Facebook with 195 respondents as a result. The analyzed result and conclusions of the survey was then to be of use for understanding how to market and spread new music more efficiently. The study showed that there are three dominating sources of music for youth in Sweden.

Swedish school children's results have deteriorated in recent years and formative assessment is, in accordance with previous research, a way to develop students' learning and performance. A part of formative assessment is based on feedback that students should receive before, during and after a new assignment. In this study, we want to find out how students and teachers apprehend students' development in relation to feedback and what general attitudes towards feedback can be seen in both parties. The literature and theory discussed is linked to formative assessment, both at international and national level where many important aspects of formative assessment are essential in relation to pupils' further development. The theories are based heavily on human interaction and socio-cultural perspective as a concept.

The purpose of this thesis is to investigate whether the lower secondary school teaching in religion leads to a positive understanding and openness, concerning different religions and cultures. We want to study how pupils in grade eight and nine in two lower secondary schools in a multicultural community comprehend different religions. Since we choose a pupils perspective we decided to do a questionnaire to get a wide ground. As a complement we interviewed twelve pupils and also did observations during their religion classes. During our study we focused on three different themes.

Aim: The aim of the study was to investigate attitude and practice to prescribe physical activity accordingly FaR® rules among personal at the specialized department of the University Hospital. Methods: A quantitative cross-sectional study was used to answer the purpose. The data were collected using specially designed questionnaire. That contained 11 questions related to interest and complications to use FaR® as a treatment method. A total of 38 individuals participated in the study.

The aim of this study has been to create an understanding for the situation of an often forgotten group in foster care, the carers? own children. Our main focus has been the experience this group has of foster care, their experience of participation in caring for the foster children and their possible need of support and help. Our chosen method has been qualitative interviews with six adult children of foster carers, two men and four women. The theory used in this study has been Sense of Coherence.Our interviewees gave mainly a positive description of being part of a foster family even though they could give examples of difficult situation and of loss.

The focus of this study is on the nature of social support from the rape survivor's perspective. Research has shown that social support is essential to the survivor's ability to recover from rape and that it acts as a powerful tool for the survivor to effectively deal with the PTSD symptoms that follow rape. The research also shows that survivors often receive or interpret reactions after a rape as negative. Hence, these reactions can be detrimental tothe healing process.Qualitative interviews with six women on their experience of social support after rape form the base of this study and Anthony Giddens terms ontological security, fateful moments and bodily self-management are a part of the analytical apparatus. Rape is commonly analyzed from a feminist perspective.

With the volume and availability of information increasing as fast as technological development in society a phenomenon called information overload has emerged. The purpose of our thesis was to investigate how university students experience this increase in volume and ease in access to information. In our study we concentrated our focus on the student?s use of electronic resources. So as not to prejudice our study group our questions focused on different aspects of searching for information.

The purpose of my study is using a narrative approach from a student perspective through the feelings that show the cultural encounters of immigrant students with the Swedish school. I want through my study have an understanding of how students are affected in their interaction with the Swedish culture. I also want to analyze and understand their feelings and experiences. Are emotions negative or positive? My theoretical framework includes the following concepts: Emotions, treatment, ethnicity, identity and code-switching.An important element of my study is to understand students' emotional experiences.

The aim of this thesis is to examine young adults? attitudes towards libraries marketing in social media. Libraries mainly use social media to reach out to young adults. However, young adults mainly use social media to communicate with their friends. The question that arises is if young adults are interested in communicating with organizations such as libraries on social media.

Work and health are strongly connected because people spend the most part of their adult life in a workplace. The work environment influences the fellow co-workers experience of health and learning in different ways. Accordingly the organizations influence has by doing so, created a great significance to fellow co-workers experiences. Organizational changes often create turbulence within an organization and are often experienced negatively by the fellow-co-workers even if it will give positive effects later. The aim of this study was to illuminate nurses- and assistant nurses experiences of health and learning related to organizational changes.