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.

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.

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.

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.

The purpose of the study was from the perspective of young people that has completed a stay at HVB-home. The respondents are between 15-21 years both boys and girls. The basic questions were: How do the respondents look upon this HVB-homes service process? How do the respondents look upon this HVB-homes service contents? How do the respondents look upon this HVB-homes service regarding available information and how the staff is available? What positive and negative experience do they have from their stay at the HVB-home? We also wish to get a picture of what is important to change to improve the quality on this HVB-home. To receive answers to those questions we formed a questionnaire.

The aim of this thesis is to examine how the history of mathematics can be used in teaching and whether pupils? attitudes to mathematics can be affected by this. In order to do this a school project about the history of mathematics is planned, implemented and analysed.The following questions are addressed:? Why use the history of mathematics in teaching?? How can the history of mathematics be used in teaching?? Can a historical perspective in teaching affect pupils? views on mathematics?The school curriculum emphasizes the importance of history in teaching. Literature, scientific articles and government inquiries call attention to the positive effects of including a historical perspective in teaching.The school project, which underlies this thesis, is put to practice by 25 pupils in a mathematics science profile class.

The purpose of this study is to examine whether the high school textbook on religious studies differences in how Christian ethics and in what way it is presented in comparison with the presentation of Buddhism, Hinduism and Judaism and it´s ethics. The analyzed material is textbooks from the late 1960s to the 2010s. Due to the survey´s nature the focus is first and foremost the chapters dealing with religious ethical issues and what amount of pages or space the different religions are given in the books. The results from the textbooks are compared with the curriculum that is or was effective during the time the books were published. This is done to determine whether there is a clear link between the books and the guidelines of the curriculum.

The purpose of the study was from the perspective of young people that has completed a stay at HVB-home. The respondents are between 15-21 years both boys and girls. The basic questions were: How do the respondents look upon this HVB-homes service process? How do the respondents look upon this HVB-homes service contents? How do the respondents look upon this HVB-homes service regarding available information and how the staff is available? What positive and negative experience do they have from their stay at the HVB-home? We also wish to get a picture of what is important to change to improve the quality on this HVB-home. To receive answers to those questions we formed a questionnaire.

The purpose of the study was from the perspective of young people that has completed a stay at HVB-home. The respondents are between 15-21 years both boys and girls. The basic questions were: How do the respondents look upon this HVB-homes service process? How do the respondents look upon this HVB-homes service contents? How do the respondents look upon this HVB-homes service regarding available information and how the staff is available? What positive and negative experience do they have from their stay at the HVB-home? We also wish to get a picture of what is important to change to improve the quality on this HVB-home. To receive answers to those questions we formed a questionnaire.

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.