Bakgrund: Sedan den 1 januari 2005 ska samtliga noterade bolag i Sverige tillämpa reglerna i IFRS vid upprättande av årsredovisning. Det innebär att goodwill inte längre ska skrivas av med samma belopp varje år över dess nyttjandeperiod, utan anses istället ha obestämbar nyttjandeperiod och ska testas minst årligen för nedskrivningsbehov. I och med denna regelövergång har den svenska redovisningen anpassats till den internationella och syftet är bland annat att öka jämförbarheten mellan bolag i olika länder. I en studie av Gauffin och Thörnsten (2010) kunde de visa att amerikanska noterade bolag skrev ned 30 procent av total goodwill under 2008, medan svenska noterade bolag endast skrev ned 1,5 procent. 2008 var ett år som i mångt och mycket präglades av en finansiell kris och påverkade bolag i både USA och Sverige.

Andelen  äldre  i Sverige  ökar. Hos normalhörande  äldre människor  sker  det  en  förändring  i taluppfattningen som är en del av det naturliga åldrandet. Syftet med denna studie är att belysa det  biologiska  åldrandets  påverkan  på  den  åldrande  individens  taluppfattningsförmåga.  En systematisk  litteraturstudie  har  använts  som  metod.  Resultatet  från  övervägande  delen  av använda  artiklar  i  denna  studie  visar  att  normalhörande  äldre  har  sämre  taluppfattning  än normalhörande  yngre.  Den  försämrade  taluppfattningen  är  enligt  artiklarna  ett  resultat  av förändringar i det centrala hörselsystemet. Artiklarna pekar på att dessa förändringar beror på förändrad  lateralisering,  förlångsammad  kodning  av  talsignalen, minskad  nervaktivitet  eller förtvinade nerver i hörselkortex..

Intelligibility is a central concept in speech-language pathology regarding assessment and treatment of speech. At present, there is no reliable or valid Swedish test for measuring intelligibility. The main purpose of the current study was to conduct a clinical trial of the computer-based intelligibility test ?Swedish test of intelligibility for children? and to investigate the test?s reliability. Another purpose was to investigate the reliability of the rating form ?Intelligibility in context scale?.

The aim of this MA thesis is to examine how users regard and receive the services offered by a specific public library. We also examine what the conception of service means to the users and how they perceive this service being offered by the library. We look upon if and to what extent the service conception depends on contact with the library staff. The methods used are qualitative interviews and analyses of documents directing the library activities. The public library we have examined in this respect is the public library of Västerås.

The study is divided into three parts ? the development of wage labour towards becoming the dominant norm in society, how this norm is challenged in a specific geographical context, and lastly a study of two unemployed individuals and their everyday activities, what and especially why certain behaviour occurs. The main purpose with the text is to study unemployed people in a specific geographical context in a overall society where wage labour is thought to be the norm. Questions that is being asked is how the unemployed individual works in a society where wage labour is the dominant activity for the day. This is connected to a study of Möllevången, a district of Malmö, where the wage labour norm can be thought of as being challenged.

The goal with this project was to develop a graphic template for a new magazine about running, STARK Löpning. Besides the looks of the graphic elements, sections in the magazine would be developed. Finally, a discussion is made about how the magazine can be remade into an electronic format.Content analyses has been made regarding magazines with both a main and a specific orientation, to review the graphic relationship between them. A content  analysis regarding a competing magazine about running was also made.An unstructured interview was done with Art Director Petrus Iggström, to find out his way of working when he creates new graphic templates for magazines.The discussion concerning the electronic format was done based on previous research in the subject.The graphic relationship between main and specific magazines turned out to not be significant, they had few similarities. It was often showed that elements regarding the magazine s?identity had been changed, for example text fonts.

The aim of this paper is to compare subject headings by the authors of the work and those administrated by professional indexers. The empirical setting for the study lies within the sociological discipline. The questions asked are:? What overall similarities and differences between subject headings administrated by authors versus indexers can we find?? What qualitative advantages and disadvantages can we establish between subject headings generated by natural language versus controlled vocabularies?Subject headings in the Swedish national library catalogue Libris and in five Swedish universities platforms for academic publishing are studied and compared. Today it is praxis at Swedish universities that administration of subject headings is done by authors and not by professional indexers.

AimThe aim of this study was to, through a systematic literature review of evidence based electromyographic (EMG) studies, identify specific exercises for rehabilitation of the Serratus Anterior muscle. The research questions were: ?Which exercises can be recommended to use to activate the Serratus Anterior?? and ?Are the recommended exercises altered between studies on individuals with and without shoulder dysfunction??. MethodThe method was a systematic literature review. First the study aim and research questions were formulated. A research protocol was then formulated with inclusion and exclusion criteria and search terms.

The objective for this Master?s thesis is to study literary programs for infants at six Swedish public libraries, their relevance and importance for infants and how the infant?s perspective in the program design and implementation is taken into consideration. The questions I pose are: In which way do the programs take the infants need for development and their literary prerequisites into consideration? Which functions can the programs have for infants? I have used a qualitative method, based on deep interviews with six library staff, working with literary programs. A model was developed based upon Daniel Stern?s theories of the interpersonal world of the infant together with Joseph Appleyard?s reading development theory.

The purpose of this study is to investigate the teachers? described experiences of advantages as well as disadvantages of Arne Trageton?s write to read-method (?ASL?) in contrast to the code-oriented traditional way of teaching. The aim of this study is furthermore to depict the teachers? opinions on whether they experience that the ASL-method is unfavourable for students in general. This study will also investigate the teachers? standpoint regarding choice of reading and writing method.

The purpose of this study is to analyze the interrogation transcripts of interviews with girls between the age of 11 and 16 who are alleged victims of sexual crimes. The examination is done from a gender perspective, by comparing six interrogations by male interrogators and eight interrogations by female interrogators. The study has used linguistic indicators relating to the interrogation methodological guidelines, in order to highlight how the interrogators give girls the opportunity and space to share their experience of the alleged sexual offense. Text material is categorized based on themes and analyzed in detail to find any gender-specific patterns of hearing leaders and if the girls are given space and opportunity for a free storytelling. The results show that in several themes, differences between the male and the female interrogators can be discerned.

AbstractThe purpose of this essay is to examine the organizational culture at a specific hotel. To do this we have chosen to use interviews with both managers and employees. We have also done some minor observations and also studied written documents. The questions are as follow:? How is the organizational culture seen by managers and employees?? In which way is the organizational culture described in documents?? What differences and similarities are visible when comparing the opinions of employees and managers and the description in documents?It is mainly Edgar H.

At the centre of this study lies the question if normative gender thinking affects the way poetry gets reviewed and how the reviews are written, this in relation to both the gender of the reviewer and the poet. The study crosses three academic fields; gender studies, poetry and journalism, and is based on the cultural studies theory of media affecting and even creating the world around it.The study is based on two types of analysis. One quantitative analysis based on the thematic criticism theory about detail studies that shows bigger patterns, this analysis focuses on how the poet and his/hers work are being treated in the reviews in areas such as how much space they´re given in the newspapers, how they are named by the reviewer and the tendency to quote the reviewed work.  And one qualitative analysis based on the new criticism method of close reading, that focuses on the reviewers way of writing and how that may be connected with theories of gender differences, this both connected to the gender of the reviewers and the poets.The material chosen for this study are all the reviews that were published in the same newspapers and that reviewed two specific poetry works by two specific poets chosen with great sensibility to age and career so that their difference in gender would be the most significant difference between them. The works were chosen based on year of publishing, they were supposed to be published as newly as possible and as close to each other in time as possible.

The globalisation of the world is believed by some to homogenise individuals from different national cultures. However, the values and norms of an individual are deeply rooted in their national culture and are therefore difficult to change. Since birth these values and norms are learnt through interaction with others within a specific national culture. The differences in values of a national culture are shown in the cornerstones of the nation. These cornerstones are language, aesthetics, religion and social institutions.

The aim writing this essay is to understand and to explain difficulties with communications during sign language interpreting at the Video Relay Service (VRS). Another aim is also to identify the necessery conditions for communications at the VRS and to investigate why difficulties may arise in lack of these necessary conditions. The questions of this essay are: Which are the vital important difficulties in communication at the VRS and why do these difficulties arise?To answer these questions, four sign language interpreters working with the VRS, have been interviewed. These interviews constitute the empirical data of the essay.