Background: Sweden and the rest of the world went through the biggest financial crisis at the end of 2008 since the 1930s. The major Swedish banks have goodwill related to their acquisitions inside and outside Scandinavia. Swedbank, SEB and Nordea has acquired in the Baltic countries and Russia, however Handelsbanken has established itself in Great Britain. The crisis in the Baltic countries led that real wages fell, unemployment rose, real estate prices collapsed and the number of borrowers who had trouble repaying their loans increased rapidly. All this led to the problem of impairment of goodwill in the Swedish banks that had expanded rapidly in the Baltic countries.Aim: The aim of this study is to investigate the application of IFRS 3 in Swedish banks before, during and after the financial crisis, and to investigate the low-downs in the four majorSwedish banks in 2006-2010.Completion: The study is primarily based on the case studies by the examination of the annual reports from all banks as well as evaluation of the interviews.The authors have chosen to makea strategic choice of a small number of cases through the concentration on the impairment of goodwill in the bank sector of Sweden.Results: The result of this study is that there are problems for banks in implementation of IFRS 3 in practice because of insufficient information in the banks' financial statements.Generous estimates used in the calculation of impairment testing.

Learning words have shown to be a very crucial part of learning a second language and the one most important factor to make pupils with Swedish as a second language succeed in school. To make sure that all pupils get the right conditions to learn from all subjects and their entire content a wide vocabulary is necessary. Even so it is found that there are shortcomings regarding this kind of teaching in Swedish schools.Through interviews and observations of two teachers that teach pupils with Swedish as a second language, and also with a short reading test for the pupils, the possible strategies that these teachers use for learning words have been studied. The result shows that the teachers are using several strategies and that they are actively working with transmitting these to the pupils, but there are some areas that need developing..

The aim was to find out teachers in Swedish as a second language in primary schools view on how they work with a language development teaching in a multicultural environment. I did a semi-structured interview where I both made questions before the interview and also used individualized follow-up questions during my interview. I did that because I really wanted to get answers to the subject and the aim of the essay. Two teachers in Swedish as a second language have been interviewed. The result shows that a holistic approach to language development is important, where great emphasis lies on understanding. Teachers say that communication and interaction are key factors and that it is important with good linguistically appropriate and understandable texts where the words/concepts are learned and used in the right context. .

The study deals with young people with visual impairment and their choices of upper secondary school, what is behind and how they are affected by other aspects and other people around them. It also describes how these students experience the career counseling they received for the election. This has been the purpose of the study and was examined through qualitative method and interviews with five young people aged 15 to 21 years with severe visual impairment or blindness. The results and conclusion is that these young people are greatly affected by their parents in choice of upper secondary school and that the school?s attitude to the pupil has a major impact on whether the pupil chooses the school.

Theory of mind involves the ability to take another person?s perspective in thought, emotions and intentions.  There is today a lack of instruments to assess children?s development of Theory of Mind (ToM) in Swedish. ToM is considered by many scientists to be the basis for development of pragmatic competence. The relationship between these two abilities is complex and not fully resolved. Both abilities are important components for the development of social skills.    The purpose of this study was to compare 4 and 5-year olds ToM-ability measured with a Swedish version of Wellman and Liu?s ToM-scale, Sally Anne and Social Emotional Test with estimated pragmatic competence measured with the Children?s Communication Checklist (CCC).

This paper investigates the methods used by teachers when teaching elementary mathematics to children with Swedish as their second language. The original mathematical terminology derives from Latin, Greek and Arabic, this terminology is not of great importance in this paper, the everyday language spoken in elementary classes when teaching mathematical concepts and calculations to younger children is. The use of everyday language is an advantage for children with Swedish as their second language as mathematical problems presented in a more plain language is easier to comprehend and solve than problems in mere numerals. Special teachers in home language classes often have the task of clarifying the mathematical concepts, introduced to the children during mathematical lessons, in the pupils first acquired language. A qualitative method was used in this study.

A richer language when painting before speaking? ? What is a rich language and can painting stimulate towards a richer language?In this work I seek to answer two questions. What may a ?richer? language mean and does it become richer when the informants, as a preparation, paint what they are going to talk about in front of the class, than when they do not paint? This I try to do by studying earlyer research about how to measure the richness in languages and by analysing video recordings of speeches when the students in an sfi-class (Swedish for foreigners) painted or did not paint before the speech, and by analysing the richness in their language. The result is my own definition of what rich language is in this context, and a conclusion that painting stimulates the students to use more words and to use specific words that they need to bring the audience their message..

There are different ways of developing a second language. The purpose of this qualitative study is to investigate whether and possibly how music, focused on singing, can improve the development of Swedish as a second language. Through interviews with three vocal teachers, from three different schools in Sweden, and observations of one of the vocal teachers, information about how they work and think about the subject has been collected. The vocal teachers teach groups of second language learners by singing songs made especially for second language learning. The vocal teachers consider singing beneficial in the development of the pronunciation and improvement of the prosody, which affects the students? capacity to sound like a native Swedish speaker.

View description: The purpose of this study is to investigate in what way the mother tongue language education integrates in a compulsory school activities and also which significance it has to the students who studies mother tongue language. My questions are following:How does the cooperation look like between mother tongue languages teacher, teacher and principal?How do students perceive the mother tongue language education?How does the mother tongue language education take place at the school?Method: This investigation is classified as a qualitative study and consists of theoretical points and empirical material such as interviews and observations.  Based on hermeneutic view of tradition which means that I interpret all my material.Results: My results of this study is that the mother tongue language education does not integrate with the other school activities and the mother tongue language teachers does not cooperate with other teachers or principal at this school. The reason for this is mainly because the mother tongue language teachers work situation. I´ve also seen that language has to do with the creation of a personal identity.

The purpose of my study is to examine how four teachers in a pre school believe they relates to and reasons about bilingualism. To be able to realize thisstudy, i proposed three issue following:How do the teachers in kindergarten relate to bilingualism?How do teachers in preschool reason around the work of bilingual children?What do teachers think about the educational environment in relation to language development?.

Since January 1st 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS). The intention of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. The purpose of financial reports presented in accordance with IFRS is to provide information that is useful to the users of the information. The aim of this paper is to investigate whether the information regarding goodwill and the goodwill impairment test, presented in accordance with IFRS, in fact is useful to a specific group of accounting information users, namely equity analysts. An empirical study is conducted, based on interviews with seven Swedish equity analysts.

The aim of this paper is to investigate how teachers in Swedish schools abroad reason about their work developing the Swedish language as the students live in a non-Swedish speaking country although going to a Swedish school. Furthermore the study intends to examine the teachers' attitudes towards the impact the Swedish language has upon the school. Research questions:What thoughts do the teachers signify in reference to the language development of the students?How do the teachers reason about the role of the Swedish language in the school?In order to answer these questions, qualitative measures has been used in terms of observations and interviews. The study is based upon a social constructivist perspective with the idea that reality is socially constructed.

The aim of this study is to establish an understanding of how the concept educational materials can be interpreted, as well as to investigate how teachers describe their use of educational materials. The focus of this study is the subject ?Sign Language for the hearing?, at the upper secondary level. We, the authors of this essay, both have a great personal interest in this language. Swedish Sign Language is the sign language mainly used in Sweden.

The purpose of this study is to see how preschool teachers can support multilingual children and promote their development in their first languages. It was chosen to look at a specific municipality to see how the preschool teachers there work with multilingual children. By using the method of structured interviews, it was learnt that they do, in fact, work actively with multilingual children. The preschool teachers interviewed received the same questions in order to make the answers as comparable and measurable as possible. The results seem to indicate that more resources are needed to fulfil the needs of children with another first language than Swedish.

 In today?s society teachers will face students of foreign origin. It is up to the teachers to help these students gain the knowledge they need to flourish in society. Despite the fact that mathematics is a universal topic with high status in many countries, studies have shown that mathematics is a subject where a large proportion of foreign students fails. The purpose of this study was to see wherein the problem lies and describe teachers' perceptions of the barriers and the opportunities in mathematics for students with Swedish as a second language.