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.

Alla barn som föds mycket för tidigt undersöks regelbundet av ögonläkare för att man skall upptäcka de barn som behöver behandling för en sjukdom som kan drabba ögats näthinna efter för tidig födelse s.k. prematuritetsretinopati (Retinopathy of Prematurity, ROP). Syftet med den alitativa intervjustudien var att undersöka föräldrars upplevelse av ROP-undersökning och derasbehov av information. Metoden är kvalitativ och baserar sig på öppna frågor. Totalt har tretton föräldrar deltagit.

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.

Syftet med uppsatsen är att ta undersöka hur utbildning inom datorämnen kan utformas för att svara upp mot de krav som arbetslivet ställer på yrkesverksamma hälso- och vårdadministratörer.Uppsatsen tar upp vilka kompetenser inom datorämnen som yrkesverksamma hälso- och vårdadministratörer anser man behöver behärska för att klara av de arbetsuppgifter som arbetet kräver.Uppsatsen tar även upp hur yrkesverksamma hälso- och vårdadministratörer anser att en utbildning inom datorämnen ska utformas för att ge kompetens att utföra framtida arbetsuppgifter som hälso- och vårdadministratörer.Metoden som har använts för att komma fram till resultatet har varit åtta stycken kvalitativa intervjuer med yrkesverksamma läkarsekreterare och hela uppsatsen ger en bra bild av vilken mjukvara och kompetens man måste behärska för att klara av arbetet som hälso- och vårdadministratör..

The assessing of student texts is an ordinary and important task for teachers, and the purpose of this study is to investigate, analyze and discuss which aspects of writing that particularly have an effect on the assessment of the student texts. The aspects in focus are: contents, genre, text length, paragraphing, sentence structure and choice of words.The data is drawn from six texts in the national test in Swedish for the 9th grade. Thetexts are analyzed quantitatively and qualitatively regarding contents as well as language.The results show that the qualities of language influence the assessment more than the qualities of contents. Both word variation index and the number of long words increase in relation to raising marks. Uncommon words are also more frequent in texts which receive higher marks.

In this study, six teachers have been interviewed about their vision and teaching of reading comprehension, both for pupils who has cleared the reading code and those who have not. The aim is to illustrate if teachers in middle school spend time to exercise reading comprehension, or if this is left to the Swedish teachers. Thus only according to the subject Swedish, the students are entitled to be given the opportunity to develop reading strategies.The interviews are semi-structured based on qualitative research. The informants are three teachers of Swedish and three teachers of other subjects. Two different interview guides were used containing three questions.

The purpose was to investigate how conversationalinteraction is pragmatically affected in Huntington?s disease; whetherthis can be assessed by means of a questionnaire completed by a closepartner and how the close partners consider communicative ability haschanged since the onset of illness. Three dyads, consisting of a personwith Huntington?s disease and a conversational partner were involved.Conversations were analyzed with respect to the parameters in thequestionnaire and through Activity Based Communication Analysis.The results showed word finding difficulties, impaired turn taking,feedback and body language, repair, articulation and prosody.Agreement between communication analysis and the close partnerreport varied between 54-65 %. The close partners consideredcommunicative initiative, articulation, turn taking and sentenceintonation as much changed.

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.

I inledningen förklarar vi vårt intresse för svenska företag som har framgång utomlands, och hur vi utgick ifrån detta, våra personliga perspektiv och ett intresse för så kallade born globals då vi valde fokus för uppsatsen. Vi avgränsade oss till att undersöka entreprenöriella uppsalabaserade programvaruföretag med utländska kunder, vilka kan sägas vara bra representanter för born global kategorin. Syftet med uppsatsen är att undersöka hur dessa kommer i kontakt med sina internationella kunder.Teoriavsnittet inleds med en orientering av traditionell internationaliseringsteori och varför denna inte är applicerbar på born globals, varpå en definition av detta begrepp följer. Därefter presenteras en modell för att förklara uppkomsten av born globals, där vikten av intern kunskap framhävs. Vad avser specifikt hur själva kontakten med kunderna uppstår, är ett område där vi inte funnit några förklaringar i teorin.Vi har ur en företagsdatabas sorterat ut de företag som stämmer in på våra kriterier för studien.

The purpose of this work is to explore how to work with early reading and writing and find out what really comes first of the two. The work also involves the best known literacy learning methods and deals with methods to work around reading and writing. I have read previous research on the subject and watched a movie from our AV-central on children?s early language development. It includes an interview with two professors of education, Mats Myrberg and Mats Ekholm where they talk about the pros and cons of early learning literacy. My research is based on literary sources and interviews with educators who work with reading and writing in the early years. The results showed that even if a teacher tries to work with early writing skills we still remain in the traditional school, beginning with learning how to read.

The aim was to investigate three anti-racist groups of pupils, their thoughts about respectively their work against racism. The aim was divided into the following questions: - What is, according to the groups, racism and what does the situation look like at the schools? - What does the dynamics in the group look like? - What courses of action are the groups using and how can they improve their work? - How can the groups be described according to the terms work group and basic assumption group? To answer these questions I made three group interviews, one with each group. I analysed the results partly according to earlier research and literature, partly according to the group theory of WR Bion, using the terms work group and basic assumption group. My conclusion is that the word racism seems to have been affected by inflation, since the groups include bullying as well as anti-racists.

Formal writing is an essential part of teaching Swedish and is fundamental for higher education and professional career. The aim of my essay is to research what didactic methods Swedish teachers utilizes in upper secondary school to improve students' abilities to write formal texts. I will also examine students? project papers in an attempt to measure the extent of formal word choice.  In the presentation of the literature I decided to use, for example, Per Olov Svedner?s perspective on writing as a process, Siv Strömquist?s manuals for essay writing and various literature regarding linguistic correctness and essay layout. Interviews with three upper secondary school teachers reveals that active feedback is a basis for students development regarding formal writing in both school and professional career.

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.