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 this Masters thesis is to investigate the reasons for public libraries to have story-time today and also the reasons for story-time at the public library historically in Sweden. Why is the phenomenon of story-time still existing at public libraries today? The study is based on a questionnaire that was sent to childrens librarians in the Västra Götaland region. The material collected in this questionnaire was put together and resulted in six different categories showing the libraries purposes and thoughts of their story-time activities. The categories were: cultural heritage/tradition, joy of reading, language and imagination, library visits, storytelling and mutual experience.

Can meditation aid in a situation of conflict? This paper answers that question.The reason I chose to examine this topic is due to own positive experiences that convinced me of the link between meditation and conflict resolution. I wish to bring more light on this topic and to faciliate further research within the area.Through analyzing material on meditation, meditation and emotion and emotion and conflict, I find here that some of the effects of meditation has a positive effect on our emotions and also that we can work through meditation to learn about the way we act on our emotions and also how we can learn to act to our advantage. I also show how emotions play a vital role in conflicts between individuals and groups and that it is most urgent that we use what means we have to work conflict to our best use. I believe that conflict has it?s place in society and that good things can come from it, but that we can work with the conflict so that it does not escalate out of proportion.

Age is one of two new discriminatory grounds in Swedish law. EU took official position against age discrimination by means of Council Directive 2000/78/EC of 27 November 2000 establishing a general framework for equal treatment in employment and occupation. From January the 1st 2009 it is, by Diskrimineringslag (2008:567), illegal in Sweden to discriminate anyone based on age. The law covers all age groups and is applicable to various fields in society. Age differ from other discriminatory grounds since everyone has an age.

Recent changes in Swedish law suggest new groups of ?desired? labor migrants, which international students is an example of. Despite this, international students in Sweden have received little previous attention in the literature. The current study focused on international master students? experiences of job searching in Sweden and challenges they face in job searching, recruitment, and workplaces.

The present study aims to investigate the phonological development of typically developing monolingual Swedish speaking children aged three to four years. The result could be used in the standardization of a new phonological test material for clinical speech and language pathology assessments. One-hundred and thirty four children aged three and four years (73 girls and 61 boys) were assessed with the new material. The children were tested in kindergartens in three communities in southeastern Sweden. Their assessments were audio recorded, transcribed phonetically and analyzed with Percentage Phonemes Correct (PPC) and Percentage of Words Correct (PWC).

The purpose of this paper has been to examine various ethnic stereotypes in two Swedish film adaptations of Astrid Lindgren?s character Pippi Longstocking. I have used a semiotic content analysis and postcolonial theory to investigate: 1) how the ethnic groups are represented in the different materials, 2) if there is a hegemonic relationship between the foreign group and one?s own group, 3) whether there has been a "decolonization" during the twenty years that separate the two films. This study has shown that, in the 1949 adaptation, primarily Africans were produced in a negative light and as biologically inferior in relation to the whites.

Abstract Background Todays guidelines for advanced CPR emphasize chest compressions with good quality and early defibrillation. Prehospital CPR performed by ambulance crew, an automated external defibrillator (AED) is used. The AED analyzes the heart rhythm and the performer is following the advice to chock the heart or not, given by the AED. During on-going CPR there are sequences when no chest compression is performed known as hands-off time. Hands-off time includes the time for the AED to analyze the heart rhythm and the time when advice is given to the crew.

This master?s thesis investigates publishing of Swedish literary classics on the web. The purpose is to find out who is publishing and why, and what practice of publishing is used. The purpose is also to find out what importance the publishers attach to textual quality and proofreading. For these questions the ?Guidelines for editors of scholarly editions? by MLA is used.

The purpose of this Master?s thesis is to describe the development of the most important libraries in Skövde, starting from 1830. We conclude our examination about 1940, when the municipal library has been active for almost ten years, and the libraries started by the temperance and working-class movements have been deposited at the municipal library. In order to explain this process we describe the development of the Swedish public library and its predecessors, such as reading societies and the popular national movements? libraries, as a background and comparison to the early libraries in Skövde.

Problem Faith in the power of advertising has varied largely through the ages, and since we know that advertising is paid for, it therefore has less weight than the usual news. Publicity through promotional activities is in turn difficult to control. The question which of these two ways to communicate with the market that is the most effective, is equally entitled to ask, as difficult to answer. Purpose/Aim This paper is designed as a pilot study with two different objectives that go hand in hand. The first overall aim is to investigate how advertising and PR / publicity can be measured with the same tools while designing this metric.

Since the brain is an important prerequisite for human language there is a great interest to gain more knowledge about healthy brain activity during language mediated communication. This study examines variations in high level language ability relating to demographic factors like gender and age and relates language ability to neural activity.Eighteen individuals in ages between 22 and 64 were included and divided into groups in relation to gender and age. The material used to assess language ability was derived from Testbatteri för Bedömning av Subtila Språkstörningar (Laakso, Brunnegård, Hartelius & Ahlsén, 2000), Swedish Lexical Decision Test (Almkvist, Adveen, Henning & Tallberg, 2007) and a reading test (Högskoleprovet). The results were correlated with measured brain activity using functional Magnetic Resonance Imaging (fMRI) and language paradigms. ANOVA was applied to discover possible demographic variances in language ability as well as in brain activity.The results showed no significant differences in language ability.

Early contact with both parents is important for children and it is important to reach out to both mothers and fathers through parental education groups. Parent education program for fathers can lead to more fathers taking parental leave and becoming more involved in the care of their children. A lot of men lack support from the community after the birth of their child. The aim of this study was to illustrate district nurses? experiences of meeting first-time fathers.

This essay criticizes common theories within the three traditional perspectives, conflict management, conflict resolution and conflict transformation, for not being able to explain and/or generate solutions to the problems of fundamentalism and religious terrorism in a satisfying manner. This essay is trying to synthesize an alternative analytical framework that better can explaining these phenomena and generate potential solutions. The frameworks ontological ground is laid out using different readings of Foucault, thereby seeing the subject as formed by discourses, material processes and institutions. Fundamentalism and terrorism are seen as a violent resistance to repressed subjectivity, but the form of resistance depends on the discursive and non discursive surroundings. This gives rise to different forms of resistance; the production of discourses and founding of groups and the entry of marginalized people in these groups.

The purpose of this essay was to examine pupils who leave the Swedish nine-year compulsory school system without reaching the requirements for the Swedish senior high school, and then to compare with those who reach the requirements. I used the following questions to help me reach this purpose:- Where in life are those pupils who reached the requirements for the Swedish senior high school?- Where in life are those pupils who did not reach the requirements for the Swedish senior high school?- What differences are noticeable between these two groups?The method that I used to examine these questions was to send out a questionnaire to the pupils. I also tried to make an explanation to the results with the help of Erwin Goffmanns theories.The result of this essay shows that there is not a big difference between the two groups. They both did equally well after they finished the Swedish nine-year compulsory school..