Bakgrund: Hur företag väljer att redovisa sina tillgångar, speciellt immateriella tillgångar, har under de senaste decennierna varit föremål för mycket diskussion med tanke på finanskriserna som varit. Sedan 2005 skall alla börsnoterade koncerner inom EU följa IASBs standardverk IFRS regelverk. Lagändringen betyder bland annat att goodwill inte längre ska skrivas av på den nyttjandeperioden som en kostnad i resultaträkningen men skall istället årligen prövas för nedskrivning, ett så kallat, ?impairment test?.Syfte: Syftet med undersökningen blir att kartlägga Svensk redovisningspraxis av goodwill. Detta för att se om eller hur finanskriserna och lagändringar har påverkat goodwillvärdet hos Svenska koncerner.

GE Healthcare wants to investigate whether additive manufacturing would be an alternative method in their workshops in the Umea? plant. Additive manufacturing is called 3D printing in everyday language and manufactures details by building them up layer by layer in an automated machine. The purpose of this work is therefore to investigate how mature additive manufacturing methods are and how they could be used at GE.The work has been divided into three parts. The first section investigates how additive manufacturing would work in the production workshop at GE.

The topic of this essay is how art exhibitions can be made available for - and conveyed to ? a visually impaired audience. Two visual impairment-displays and one available museum will be analyzed in this essay. They will be shown during the time period 2006 ? 2007 and focus on exhibitions in Sweden.Complex of problems that arises when art exhibitions are to be conveyed for those without eyesight is how you choose what can be conveyed and how this shall be conveyed.

An array of different retinal disorders is present as a threat in quite a number of dog breeds. These often lead to profound visual impairment or blindness. Many of the disorders are genetic, and they are, in Sweden as well as in other countries, subject to breeding programmes. The anatomy of the eye and the retina, as well as current examination techniques (ophthalmoscopy, electroretinography (ERG) and genetic analysis) are described. The more common retinal disorders encountered in dogs in Sweden are discussed: retinal dysplasia, generalized progressive retinal dystrophy, retinal pigment epithelial dystrophy, collie eye anomaly, sudden acquired retinal degeneration, retinal detachment and choroiditis. The possibly affected breeds are listed. The value of diagnostic findings is discussed and current advances on the subject in ophthalmologic research are accounted for..

Sarah Kane?s first play Blasted (1995) has often been read in a normative and biographical way by critics, authors and previous researchers. This essay makes a supplementary close reading of Blasted from gender and genealogical perspectives and utilizes theoretical works by Judith Butler, Luce Irigaray and Michel Foucault. My study makes clear that the characters different positions in language and talk create and maintain a power imbalance between them. Efforts to change and develop one?s individual position in language and talk are being made throughout the play since it is the only way to bring about a change in the social power structure.

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

Swedish as a second language and special education are two topics that have a lot in common. I have chosen to in my study look at something that is covered by the two subjects: Swedish as a second language education that is taking place in a group segregated from the class. I have interviewed students in preschool, grade one and grade two to learn details of their experience of the segregation. Finding out that it is mostly bad planning and trouble getting the schedule together that?s affecting the pupils in a negative way.

The translation of culture-specific words and expressions as well as how to fully transmit the semantics and pragmatics of a text when translating are two things that often poses problems and challenges for translators. The strategies among which one can choose are many and the translation is more or less bound to lose something along the way. In this present essay, the Swedish comic album Prins Charles ka?nsla (2010) by Liv Stro?mquist and its French translation Les sentiments du Prince Charles (2012) have been studied. With the help of existing translation strategies, what is examined is initially what choices the translators have made and how this affects the French text.

SammanfattningAtt kunna identifiera och förstå olika varieteter av målspråket är en grundläggande förutsättning för att andraspråksinlärare av svenska ska kunna bli fullständig deltagare i dagens flerspråkiga svenska samhälle. Den här studien har till syfte att explorativt undersöka vuxna andraspråksinlärares tillägnande av kunskaper i språklig variation vad gäller modersmålssvenska och andraspråkssvenska, samt deras sociolingvistiska medvetenhet. Detta testas och analyseras genom olika moment i ett lyssnarexperiment, dvs. hur L2-lyssnare bedömer olika talare, hur de förklarar sin bedömning och hur de uppfattar sig själva jämfört med olika talare. En bakgrundsenkät används för att samla in information om språklig erfarenhet och koppla den till L2-lyssnarnas bedömningar.

This essay investigates and compares the readability in two different schoolbooks: Eko Historia (the primary school grade 4-6) and Epos Historia (the upper secondary school). The questions of the survey are:- Which differences in linguistic and layout can be found between books meant for the primary school and books meant for the upper secondary school?- Are the texts easy to read according to the former research in readability?In order to answer the questions structural dimensions as lexicon, syntax, bounds between sentences and narrative voices have been studied. Also the texts disposition and typography have been examined.The results demonstrate that the book designed for the primary school has a verbal structure with an explicit vocabulary, lots of verbs and short sentences. A clear narrative voice gives an impression of spoken language.

The purpose of this paper was to investigate the foremost teachers thinking of computers in teaching, how they work practically with computers as a tool, and if it is reflected in the students' school performance. To carry out this study, I used qualitative interviews as a method and I have interviewed four teachers where two works at the high school and two in upper secondary school. Both schools use computers in teaching as a supplementary tool for teaching materials. All teachers have similar ideas regarding what purpose one should use the computer and in which way, but the important thing is that the teachers and students receive an introductory course in how to use computers. Educators agree that this approach is and can promote students' language and knowledge regardless of the subject.My informants have come up with own methods that they use in the digital classroom including Skype, YouTube, Facebook and flippedclassroom where one can learn from other educators working.

The purpose with this essay is to analyze how football clubs can use Internet in sense of creating stronger relations towards their supporters and build an excellent experience before and after a specific football game. We have used the Swedish football club Kalmar FF as a role model throughout the essay. The techniques of the modern world are escalating and the World Wide Web tends to be more important in the way of creating experiences and relations. The essay is based on a qualitative research method which is based on and contains four independent interviews. The persons have been chosen by us for their knowledge in the specific subject.

GE Healthcare wants to investigate whether additive manufacturing would be an alternative method in their workshops in the Umea? plant. Additive manufacturing is called 3D printing in everyday language and manufactures details by building them up layer by layer in an automated machine. The purpose of this work is therefore to investigate how mature additive manufacturing methods are and how they could be used at GE.The work has been divided into three parts. The first section investigates how additive manufacturing would work in the production workshop at GE.

The aim of this master's thesis is to describe the role of language and culture as ethnical identification factors and illustrate how these have been used as political weapons by the Serb regime in Kosovo during the last decade. The thesis discusses the concept of ethnicity, the relations between the politics of identity, nationalism, ethnic mobilization and the importance of language and culture. Kosovo has historically been characterized by severe ethnic antagonism between Serbs and Albanians. Different languages, cultures and religions beside political processes led to ethnic cleavages that paved the way for ethnocentrism, ethnonationalism, chauvinism, ethnic cleansing and civil war. Since 1989, the Serbian authorities have intervened in all important spheres of life, in an attempt to Serbianize Kosovo.

 This bachelor?s thesis purpose is to examine how library staff experiences the meeting with non-Swedish speaking users of public libraries, and how they solve different situations. Today there is not much research on this subject but we find these questions important to study because we think it is good to be aware of the situations that can arise and discuss how to solve any problems. To have a basis for this qualitative study we conducted group interviews with library staff, where they are asked about their experiences with non-Swedish speaking users. In the analysis the results of the interviews are compared to previous research and related to communication theory, which is the theoretical framework for this study.