Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

The purpose of my examination is contributing with knowledge about the relation between language- stimulation in preschool and read- and writes developing and teachers thought about that. In order to meet the purpose I read literature that deals with my matter and is based previous research. I also made qualitative interviews with three elementary school teachers and three preschool teachers who work within preschools that concentrate on development of language in a town in the middle of Sweden.  In this way I find out about their thoughts about what they think is important to work with about language in preschool and how the preschool teachers can work with the development of language to make it easier for the children in their read- and writes developing. The result shows that it is important to work with children?s development of language in preschool.

AbstractThe purpose of this study is to analyse the reading- and writing-approaches: the LTG-method and the whole language-theory. The attention is to perform a comparative literate-study to distinguish their similarities and differences, and examine which one of the approaches that is most clearly anchored in the syllabus of the subject Swedish. The starting-point of the study is the questions: Which similarities respectively differences have the LTG-method and the whole language-theory? Which one of these theories is most clearly anchored in the syllabus of the subject Swedish? The study has shown that both the whole language-theory and the LTG-method can anchor in the syllabus for Swedish. However the whole language-theory has stronger hold in the syllabus, as the whole language emphasises the meaning of literature for reading- and writing-learning, and considers the pupils reflection during their learning-process and conquered knowledge-goal.

Prosody is the melody and rhythm of speech and language. Prosodic ability is of great importance for communication, and has been shown to be affected in adults with acquired brain injury. Studies have shown that Swedish children with specific language impairment have prosodic  difficulties to a greater extent than e.g. English speaking peers. It is thereby possible that prosodic ability is more vulnerable also in Swedish speaking adults with acquired brain injury.The aim of the present study was to assess prosodic ability in adults with acquired brain injury, and to evaluate the prosodic assessment procedure that was used.

English is an international and global language that students, regardless of mother tongue, encounter in their everyday lives. In Sweden, students are introduced to English teaching in year 1, 2 or 3, and in some cases, year 4. English teaching can sometimes be problematic when the language of instruction often consists of Swedish, which for second language students becomes a challenge to acquire new skills in a week language.The study aims to examine, with a qualitative study, how pedagogues plan and implements English teaching in first grade with students whose mother tongue are other than Swedish. Further, the aim was to examine how pedagogues say they relate to the fact that second language pupils participating in English lessons and if they think it affects their English teaching.The conclusions is that the pedagogues has probably not been problematized the phenomenon examined and say they do not adapt their teaching. In the interviews reveals information about the teaching method which, in my opinion, indicates that, unconsciously, adapting their teaching when they have second language students.

 AbstractBackground: Among elderly people with dementia pain is a common problem. In older persons, particularly those suffering from dementia and cognitive impairment pain is often underdiagnosed and undertreated causing unnecessary pain, suffering and affect quality of life negatively. Dementia complicates the identification of pain when the natural ability to communicate decreases when a person is suffering from dementia. It is important that health professionals working with older persons with dementia are aware of the person?s pain expression.Aim: To clarify how older persons with dementia communicate pain expression.Method: To study this area a literature review was used.

English is an international and global language that students, regardless of mother tongue, encounter in their everyday lives. In Sweden, students are introduced to English teaching in year 1, 2 or 3, and in some cases, year 4. English teaching can sometimes be problematic when the language of instruction often consists of Swedish, which for second language students becomes a challenge to acquire new skills in a week language.The study aims to examine, with a qualitative study, how pedagogues plan and implements English teaching in first grade with students whose mother tongue are other than Swedish. Further, the aim was to examine how pedagogues say they relate to the fact that second language pupils participating in English lessons and if they think it affects their English teaching.The conclusions is that the pedagogues has probably not been problematized the phenomenon examined and say they do not adapt their teaching. In the interviews reveals information about the teaching method which, in my opinion, indicates that, unconsciously, adapting their teaching when they have second language students.

In this study I?ve examined bilingual high-school students? experiences of their education held in their native language. The purpose of this study is to examine bilingual high-school students? experiences of how their school organizes the education that?s held in their native language, and how the students feel that the education in their native language has helped their overall language development and also in terms of learning in general. To complete this study I?ve interviewed six high school students and analyzed their answers using other studies and theories on this subject.

Swedish as second language: A qualitative Study of Teachers view of pupils learning ability the Swedish language as the second language.

Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.

The aim of this Masters thesis is to examine the user service discourses in the field of public libraries that can be identified in four Swedish library journals. Also which underlying causes that control the discourses and the consequences of them are examined. Questions in this study are: which discourses can be found, what characterises them, what kind of different discourses concerning technology in society control the user service discourses and what are the consequences of them. The theoretical starting-point is Ernesto Laclaus and Chantal Mouffes discourse theory. The method is text analytic.

The purpose of this study has been to investigate how four 3rd grade pedagogues allow communication in the teaching of mathematics and how these pedagogues allow their students to use and expand their language of mathematics. It has also been an aim to investigate these four pedagogues? opinions about the significance of communication and of the language of mathematics for students? mathematical learning.The study is based on a sociocultural perspective of Vygotskij?s. The theory implies the importance of using the language and communication for students? learning.

Can you see a connection between the language spoken at home and their knowledge of the swedish language at school. Can one see which area has the greatest influence on the swedish language of thirdgraders..

AbstractThis examination is about how pedagogue can teach language in junior school first year with element of the arts of learning. The purpose of the examination is to take a piece of how pedagogues in two classes in junior school first grade can use the arts for a way of working with the language teaching. The observation of Swedish- and English language training in two classes have give a insight in how two teacher work with the language teaching in first grade. The class teachers who were interview received questions about the observation and what they think about language teaching. The questions were about their basic view on language teaching and arts of learning.

This thesis is a comparative analysis of language policy in the Post-Soviet states Ukraine and Kazakhstan, wherein the states are seen as rational actors using language as an instrument in the nation-building process. With a take-off point in an underframe of theories on the nation, national identity, instrumentalism, power and the particular role of language in the nation-building process, this thesis shows that language is a key instrument used by the two states.The Ukrainian and Kazakhian language policies create and put across a certain image of the nation, by emphasising the titular languages as symbols of the new states. The line of argument in the language policy is a balance act between large-scale promotion of titular languages and a careful and inclusive attitude towards the Russian language. The biggest differences are that Ukraine, compared to Kazakhstan, has a more comprehensive and consequent language policy with a deeply rooted historic rhetoric. The most obvious instruments of the states in language policy is censuses, corpus-planning and the state choosing one official language..