Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

Syftet var att undersöka om kinesiotejpning kunde påverka aktivitetsförmåga och smärta hos gravida kvinnor med pelvic girdle pain. Studien var en single subjekt experimentell AB-design. Fyra kvinnor inkluderades i pilotstudien för behandling av pelvic girdle pain. Smärtan skattades och mättes med visuell analog skala. Aktivitetsförmågan mättes med Roland &  Morris disability questionnaire.Resultatet visade att gällande aktivitetsförmåga kunde det med 95 % säkerhet ses en förbättring hos tre av kvinnorna.

SWITCH- Swedish Intelligibility test for children, is a test thatmeasures intelligibility of children's speech through repetition of singlewords. The test is computer generated and consists of 1000 word listsrandomly selected for each assessment. The purpose of this study was toexamine the equivalence, reliability and validity in the word lists. Word listswere tested on ten children with typical language development (N group)and ten children with speech deviation (T group). The children were audiorecorded when they repeated two lists.

Learning Management Systems (LMSs) hold great potential to support learning activities, for example by providing teachers and students with new and extended spaces for interaction and collaboration. However, this potential appears to be difficult to realize, and despite their perceived learning benefits, the reality is that LMSs are being used primarily for administrative purposes. Meanwhile, external pedagogical tools are successfully put into practice to improve learning outcomes, and the aim of this study is therefore to identify and discuss benefits and disadvantages associated with the LMS as a concept. By interviewing secondary school teachers, we disentangle the idea of integrating administrative and pedagogical aids into a single platform, providing detailed insight into the use of digital tools in secondary education. The study contributes to a deepened understanding of integrated learning environments, and we conclude that there is a conflict between structure and flexibility that needs to be addressed before determining the design of a digital learning space..

The subject of religion in Swedish schools is the single most talked about topic in the curriculum. One explanation could be that it is the oldest subject in Swedish schools and the topic has undergone the biggest change through time. This process of change has been anything but undebated. The subject of religion within schools has met debates through almost its entire history, partly from the state and from the church, but also from the teachers and the students. Debates concerning the existence of Christianity in Swedish schools as well as the Swedish traditions constantly reoccur in today?s government debates and various media but in different versions.

The legal right to take time off from work to care for one`s children has been regulated in Swedish law since late 1930. This right was limited to mothers and was provided under restricted forms. There was a long qualification period and the length of parental leave was limited.Since then, the right to parental leave has been extended through several modifications of the law. The question of equality in both the labour market and the private sector has been one of the greatest forces behind these changes. By including men in the right to take parental leave, the work place has become more equal and it is now considered a natural part of the employee?s life to request time off to care for children.Labour Arbitration Court has shown through its case law that equality in the work place is of the utmost importance and has shown its support in this matter through its judgements.

This essay talks about how teachers in schools are working with a particular focus on students with autistic syndrome. The aim is to investigate the methods used for these students, who develop their learning and achieve the goals of the school. The methods that were used in this study were two interviews in two different schools in central Sweden where teachers and professionals were interviewed. One part of the study was to compare both schools to see which methods they used and when they used them. My interest for autistic students started during my practice in a school.

Today there are many students with behavioral and developmental disorders in schools. One of these disorders is ADHD. The medical designation ADHD stands for Attention Deficit Hyperactivity Disorder. I have chosen to research how two students with ADHD can be included in a fifth grade classroom.This research paper addresses the issues surrounding the student?s day-to-day life with a focus on the classroom.

Customer service has traditionally consisted of telephone, mail, and later on chat.But the entry of social media has changed the way companies exercise customerservice. Companies should ask themselves whether the same type of traditionalcommunication may or may not function in a new channel and thus whether itcan be applied to social media.The purpose of this study is to describe the companies? use of customer servicein social media and how the communication differentiates from thecommunication in traditional customer service, and also to define the effect onthe customers? relationship to the company. To reach our conclusions we havecombined theoretical references with qualitative interviews.By our analysis, we found that the communication in social media expandsthe possibilities. By entering an unfamiliar channel, customer service has hadto adapt themselves and their language.

The aim of this thesis is to describe and analyze the geographical distribution of everyday criminality in the town of Borlänge during the year 2002 and to analyze which measures to be taken in the physical social planning to decrease this everyday criminality there. The term everyday criminality is here to be understood as those categories of crime that appear most frequently in the records of reports to the police every year. Here two kinds of crime have been in focus, thefts from cars and office burglary.In fulfilling this aim two main questions have been answered. The first one is how the everyday criminality was distributed geographically in the town of Borlänge during the year 2002. The second one is which measures to be taken in the physical social planning to decrease this everyday criminality in the town of Borlänge.In order to answer the first question a spatial autocorrelation analysis, Local Moran LISA has been used.

Today?s Sweden becomes more and more multicultural, with a mixture of many different languages. Many children are raised to learn two or more parent languages. If you work as an educationalist in preschool you will probably come in contact with these children. The question is how you should treat them and ease their development of languages.The purpose with this work is to find answers to the question if bilingual children develop their languages by the same method as monolingual and how one as an educationalist can make these children?s development of language easier.The papers preface is a part of literature that describes different researchers view on the bilingual children?s development of language and how one, as an educationalist, can ease it.To my study I have chosen to interview three educationalists in preschool who all work with bilingual children.

This bachelor thesis is a study and an evaluation of the planning and implementation of the targeted marketing campaign "Småbarnsföräldern" at a public library. The analysis is based on the following questions:? What goals does the library have with the marketing campaign "Småbarnsföräldern"?? How has the library chosen to plan and implement the marketing campaign "Småbarnsföräldern" and what role have the users had in this process?? What is the internal result of the library?s marketing campaign ? how did the staff experience the marketing campaign "Småbarnsföräldern"?? What is the external result ? how did the target group, the parents of young children, experience the marketing campaign "Småbarnsföräldern"?The method is based on a case study of a single library with a series of interviews and document analysis. The study reveals that it´s difficult to plan a marketing campaign against a target group. The target group, the parents of young children, didn?t observe the marketing campaign, two informants had noticed the poster but didn?t pay much attention to it.

This paper concerns the question of how one can frame a political message. I investigate how a political frame is bound both to the line of argumentation connected with a certain discourse and to the audience closely related to that discourse.I have chosen to study a single case where the policy process was characterized by a framing contest. The case shows how negotiating the new Services Directive is affected by framing efforts made by the parties negotiating.My conclusions are that the question of a Services Directive lent itself to a definition in terms of "either/or"-arguments. Thus the Directive could be considered either a threat or a possibility. It was the very nature of the matter - the development of the internal market on services - that made possible a debate along the lines of a "left/right"-struggle and where a frame that drew from the European Social Model offered the better explanation thereby succeding in defining the new Directive as a threat.

The aim of this masters thesis was to study how the members of a small non-profit organisation perceived the web forum, compared to the other information channels of the organisation. The organisation was defined as a virtual community. A literature review was conducted. The theory construction was based on the sensemaking theory. Interview questions were constructed based on the literature review and the sensemaking theory.

Relationen till den egna kroppen är för många kvinnor en källa till låg livskvalitet och psykisk ohälsa. Föreliggande studie syftade till att inom ramen för en korttidsintervention undersöka effekter av acceptansbaserad exponering på kroppsoro, utseendeinvestering samt nedstämdhet vid negativ kroppsupplevelse hos kvinnor. Deltagarnas beskrivningar av sina problem samt reflektioner kring interventionen uppmärksammades även. Fem deltagare genomgick interventionen. En anpassad ?single case?-design användes och data analyserades genom Rn-metoden.