Background: Goodwill has been a hot and debated topic for a longer period of time. Researchers have debated how goodwill should be accounted for and have not come to a solution. In 2005 IFRS standards came which meant that goodwill no longer will be amortized according to plan, but to be put through a yearly impairment test.Problem: A number of disclosure requirements in the financial reports have been made in an effort to avoid companies to account for goodwill differently. Apparently there still is a problem of how companies account for goodwill and there are several studies in the subject. But no one has studied how it is between two different industries, which make this study interesting to execute.Purpose/questions: This study have the purpose to investigate how the industries day to day wares and health care regards the disclosure requirements for goodwill by the impairment tests.

Abstract________________________________________________________________Författare/Author Richard TähtinenTitel/Title Youth hockey from a coach perspective. A qualitative study about coaches´appreciations concerning youth hockeyThe aim with this study is to strengthen the knowledge about coaches´ appreciationsconcerning youth hockey. This study contains interviews with three leaders that operate onthe strategic level within youth hockey and three coaches working with youth players in theages of 11 and 12. I have divided my main results into 4 categories, based on an earlier studyfrom Karin Redelius (2002). These categories include the following themes:1) Competition on the good and the bad2) The importance of winning3) Shake-out versus sports on children’s terms4) Instruction, play and learningThe main conclusions in this study show that leaders on the strategic level appreciate youthhockey in a very similar way.

Introduction: Nowadays, it is a considerable fact that parents stay with their hospitalized child, however the role played by parents may not always be obvious. For many parents, this is a difficult experience, which may cause stress among parents who want to be supportive for their child. Parents and children have a close bond and influence each other emotionally; therefore it is of great importance that parent?s experiences of hospitalization should be noted. The pediatric nurse may apply this experience to give the best possible care for the child and the family.

This report has been done in collaboration with SCA Skog, Norrbottens Forest Management Area. The purpose of the survey is to try to find out what the forest owners who either live in Norrbottens Forest Management area or outside but has their forest holdings in the administrative area has the vision of SCA Forest and their forest services offered by the administration. But also to find out the presences of other timber buying players who procures timber in the administrative area. This study seeks to determine if there are deficiencies that may need changes or improvements to the prevailing conditions in Norrbottens management area. The literature study is about how to design a questionnaire based on what you want to know and what to consider in order to eliminate the problem of constructing a questionnaire. A questionnaire was sent to 400 randomly selected forest owners who have their forest holdings within SCA Forest Norrbotten Management Area. And of the 400, it was 181 respondents with 39 women and 138 men.

I take interest in whether and how students in primary schools nowadays in Sweden participate in book clubs. My focus is on why teachers and school librarians choose to run book clubs and try to understand the structures that make book clubs possible. The method form my work is the qualitative research interview. I interviewed a group of eight people, five school librarians and three teachers from a medium-sized city in southern Sweden. My theoretical framework is a model contructed by researcher Patricia Montiel-Overall called Teacher- and Librarian Collaboration.

AbstractThis essay deals with young people?s written language. It is often said that the student?s ability to write is worse today compared to earlier generations. The written language is an important condition for knowledge, therefore it is of great importance that all students, after finished secondary- and upper secondary school, have acquired an adequate language which is suitable in the public room.The fact that young people?s language is worse than earlier generations is a constantly recurrent assertion and often debated in school.

Bakgrund: Patienten är hänvisad till att vistas i vårdrummet, där en stimulerande utformning av den fysiska miljön skulle kunna locka patienten till hälsosamma tankar som kan minska lidande och öka välbefinnande.Vårt intresse för ämnet ligger i att vi inte upplevt estetikens betydelse som framstående i vårdrummet. Syfte: Syftet var att beskriva betydelsen av vårdrummets estetik för den vuxna patientens välbefinnande. Metod: Den systematiska litteraturstudien genomfördes med kvalitativ ansats och nio artiklar analyserades med innehållsanalys. Resultat: Estetik i vårdrummet har stor betydelse för patientens välbefinnande. Solljus minskar smärta, stress och oro, medan konsthantverk skapar en hemtrevlig och personlig atmosfär.

Abstract:The old established description gunboat diplomacy has in modern time changed to a broader and more nuanced definition called maritime diplomacy. But what is maritime diplomacy and how is it described? This essay analyses the theories from the Englishman James Cable and the American Edward Luttwak. Both Cable and Luttwak represent nations which have a global security interests and deploy their maritime forces worldwide. The foundation for their theories is power politics.

Författare: Johan SundTitel: Det handlar om inställning ? En studie om mental inställning i övningsrummetEnglish title: It is all about attitude ? A study of the effects of mental attitude in the practice room. Sökord: musik, psykologi, improvisation, övning, konstnärlig forskningDen här uppsatsen handlar om mental inställning och hur den påverkar situationen i övningsrummet för en improvisationsmusiker. Med hjälp av loggboksanteckningar och videoobservation har jag studerat mig själv under åtta övningspass där jag, inför min examenskonsert, övar olika improvisationsverktyg och moment. Min idé var att söka svaren på en av de frågor som vi musiker ofta ställer oss: ?Varför spelade jag så bra igår, men inte idag??.

The spruce bark beetle (Ips typographhus) is one of the 25 000 species of insects in Sweden, an insect of great economic importance because it can alone terminate forest of high value. During the past decade, insights of climate change received with increasing attention. If the future brings a milder climate in the north and therefore a longer growing season, one would think that it would only affect the forestry to the better? Yet in recent time, outbreaks after storm felling seems to occur more frequently. The Spruce bark beetle ruins millions of cubic meter of Norway spruce (Picea abies) in Sweden alone, with more frequent storm felling and a larger amount of wind thrown threes in the forests there will also be room for an advancing reproduction.

This study examines how women are portrayed in four of Disney?s feature films, withthe focus on the presentation of relations between women. The films examined areSnow White and the Seven Dwarfs (1937), Sleeping Beauty (1959), The Little Mermaid(1989) and Frozen (2013). The aim is to analyse the development that has taken placefrom a gender perspective, from the earliest film, Snow White and the Seven Dwarfs(1937), to the latest, Frozen (2013), and to reveal the significance of the femalecharacters for each other. The films? portrayal of women and female relations isdiscussed in relation to previous criticism of Disney for their stereotyped portrayal ofwomen, and through a thematic comparison with the known fairytales on which thefilms are based.

Syftet med studien var att undersöka hur sköterskor som arbetar på en operationsavdelning där WHO´s Surgical Safety Checklist används, upplever kommunikation, samarbete och patientsäkerhet.Kort metodbeskrivning: Kvantitativ metod. Design: Deskriptiv, retrospektiv, icke-experimentell tvärsnittsstudie. Datainsamlingen genomfördes på en operationsavdelning som använt WHO´s Surgical Safety Checklist drygt ett år. Deltagarna fick anonymt besvara ett frågeformulär med strukturerade frågor, en översatt version av the Safety Attitudes Questionnaire (SAQ) anpassad till operationspersonal (OR). I studien undersöktes 3 av frågeformulärets 6 teman: säkerhetskultur, samarbetsklimat och stressidentifiering.

I ett team ingår flera professioner och för att arbeta i ett team krävs det att kunna kommunicera med varandra. Genom att belysa vad som påverkar kommunikationen och hur kommunikationen påverkar människan, kan det leda till att människan utvecklar sin förmåga att kommunicera, vilket i sin tur leder till ett förbättrat arbetsklimat. Syftet med studien är att belysa kommunikationens betydelse för människan i det opererande teamet och eventuella orsaker som påverkar kommunikationen. Metoden är en litteraturöversikt med kvalitativ innehållsanalys av vetenskapliga artiklar. Resultatet redovisas med hjälp av tre huvudteman och 11 subteman där kommunikationens process belyses.

We are getting smarter. Our knowledge of the world around us is increasing rapidly and our population spend a big portion of their time in school studying it. But art and craft are moving out to give room for more theoretical subjects. Today many of us can not even fix a torn shirt without help. We buy new ones, they are cheap enough.

This study investigates educators? experience of Intensive Behavioral Therapy (IBT) for preschool children diagnosed with autism. The aim is to examine, from the educators? perspective, how useful this method has been, what difference it made for the children with autism that took part in this training and also how the educators? have been able to organize and implement the method. The study is based on 6 semi-structured interviews and 29 surveys.