Sedan 2005 är det genom en förordning av Europeiska unionen bestämt att svenska börsnoterade företag ska nedskrivningstesta sin goodwill. Diskonteringsräntan som appliceras vid denna nedskrivningsprövning är av väsentlig betydelse. Vi replikerar delvis en studie av Carlin & Finch (2009) som beräknade teoretiska diskonteringsräntor enligt Capital asset pricing model (CAPM) och jämförde med de diskonteringsräntor som börsnoterade företag i Australien använt i sin redovisning. Carlin & Finch (2009) ansåg att avvikelserna däremellan kunde förklaras genom utövanden som är diskretionära och att opportunistiskt beteende förekommer när företag sätter sin diskonteringsränta. Vi använder ett underlag bestående av Sveriges största börsnoterade företag, de som är noterade på Large Cap- och Mid Cap-listan på Stockholmsbörsen, och studerar hur andelen som redovisat en enligt CAPM avvikande diskonteringsränta förändrats sedan de nya redovisningsreglerna trädde i kraft år 2005 till år 2009.

According to Swedish school policy documents, every teacher?s assignment is to individually adapt the education to meet every student?s needs. There are no exact guidelines about how to make these adaptations. The purpose of this study is to investigate how six teachers interpret the policy documents and how they, according to themselves, work to achieve this. This study is built on six interviews with teachers who work with children in the ages from seven to ten.

The multicultural society of today where individuals have varied cultures and languages is different to the homogeneous society of the past, and sets new demands upon the school. The school library can play an important role when it comes to the integration and the acceptance of students with a different mother tongue. Provision and access to literature in the student?s mother tongue is seen as a strong indicator of a school that promotes a multicultural environment, and it?s also linked to the student?s feelings of identity and self-confidence. Their knowledge in their mothers tongue is crucial to the acquisition of a second language, and learning in extension.The purpose of this bachelor is to examine how school librarians work with multilingual students in junior high school, and what they consider to be their roles in this context.Confirming previous research, mediation of information and promotion of reading was a central task to the school librarians we interviewed.

The purpose of this study is to examinehowdemocracy andstudent participation hasbeen developed inthethree curricula for upper secondary school. To find this out, I have used the following questions:?Howare the conceptsof democracy and student participationformulated in the various curricula Lgy70, Lpf94 and Gy11? ?What changes with regard to these formulations have been made between the curricula Lgy70, Lpf94 and Gy11?The essay is written so that I have interpreted my empirical material to make a discourse analysis in which I analysethe three curricula of upper secondaryschool with the intention to highlight how the ideal of student participation was supposed to look like. The source material that I use in the essay arethe three curricula;Lgy70 , Lpf94 and Gy11 .Student participationhas had a major role in allthecurricula,but ithas changed in how it was madeand how it would be implemented. Lgy70stresses thatformal and collective participation is important, but there are indications of ashift to a more personal and informal participation forthe students.

Bakgrund: Tidigare forskning visar att flertalet patienter har en positiv inställning till studentmedverkan. Trots detta finns olika faktorer som kan påverka patientens inställning negativt. Syfte: Att undersöka studentmedverkan i vården ur ett patientperspektiv hos kvinnor i obstetrisk- och gynekologisk vård. Metod: Kvantitativ studie, enkätstudie. Patienter som vårdats på kvinnodivisionens mottagningar och avdelningar på ett universitetssjukhus i Mellansverige tillfrågades under en tvåveckorsperiod att svara på enkätfrågor. Resultat: Den övervägande delen av patienterna, 71 %, var bekväma med att en studerande var med under sitt vårdbesök. Patienterna med tidigare erfarenheter av studentmedverkan under sitt vårdbesök var mer positivt inställda till studentmedverkan överlag. Var patienterna bekväma med en mycket ung student under sitt vårdbesök, skattade sig patienterna mer bekväma överlag med studentmedverkan.

In latter years there has been a discussion about the increasing importance of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ?Internet-bubble? is a recent event that drew much attention to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for handling intangible assets. A specific intangible asset that has caused much debate is research and development (R&D), since it is commonly not allowed to be realized as an asset, which could cause implications concerning analysis and valuation.

AimThe purpose of this study is to analyze factors that affect the price on tenant-owner apartments in the central parts of Uppsala. Special attention is put on analyzing how the monthly fee and the location affect the price. The hypotheses are that the monthly fee and the distance to the central part of the city have a negative effect on the price. A number of additional price affecting factors was taken in consideration during this study.MethodThis study is mainly based on data supplied to us by Mäklarstatistik. The supplied data consists of information about tenant-owner apartment sales in Uppsala during a year under 2008 and 2009.

Recent years have been very turbulent for most private equity firms. Especially the financial meltdown in global economy has affected the industry, but also the public pressure has made private equity houses change their control strategies towards more conventional methods used in public companies. This thesis aims to put light on the control methods used in listed private equity houses which use a buyout strategy. The paper describes how the control methods change over the different phases the asset experience and how different value generating strategies use altered control methods. Using Merchant's (2003) framework for management control systems and Berg and Gottschalg's (2004) research on value generating strategies in buyouts the thesis shows that action controls as designing instructions for the board and a business plan, together with goal alignment is the commonly used control strategy directly after the acquisition.

The essay is an evaluative study of student democracy in the Swedish high school, its departure point being the 1994 national curriculum for the voluntary school forms (Lpf 94). We adopted an interview method, the survey units consisting in a number of high school teachers. The analysis has two principal theoretical departure points, involving democracy theory and implementation analysis, respectively. The former is utilized to help identifying what sort of democracy permeates the governing document and high school daily life, the latter to explain actual outcomes.The study concludes that the 94 curriculum is characterized by a strong democracy with emphasis on participatory democratic processes, whereas in practice there is a thin democracy in both classroom and formal student government contexts. Representative processes are given plenty of room although few attempts at participatory democratic components can be identified.A deeper analysis of the result reveals implementation problems traceable to elements of symbolism in the goals.

In the current situation in the housing market and in particular the inner city much attention is directed towards achieved prices per square meter in sales. The indicator is as a principle an appropriate measure of the housing market?s health and development, and can to some extent be used to make approximations of the general economic health status of municipalities and counties. It occurs occasionally that questions about whether prices are based on fundamentals at all times.The thesis questions that very issue, not from a macro accompanying financial perspective but rather from a microeconomic perspective, where each tenant ownership in the study is a micro-object. Are the observed prices per square meter rational relative to housing cooperative?s assets or is there a lack in the observed prices anchoring the respective association's finances.

The purpose of this essay is to analyse how and why culture and tradition is created and maintained within a minor student society at a Swedish university by looking at its history. The West Coast Nation student society provided the material which was subsequently analysed and three sociological perspectives were applied in order to give the study a theoretical base. In order to investigate the purpose of the society, durkheimian theories on functionalism were applied. Moreover, Bourdieu?s thoughts on social fields were used as well as Elias? theories on the established and the outsiders.

In this paper you can read about students? opinion of teaching in mathematics. The study is done with eight students that were interviewed. The study is based on 16 questions about mathematic teaching. The questions covered student participation, how teachers should be, if they think mathematics is important, which approach to take in lessons and how student best learn.

The main purpose of this paper is to examine how students in school year nine in the Swedish school come in contact with history outside of the school context. The paper also focuses on, if and how the students consider the contact with history as something different than, or similar to the history education that takes place during school hours, the student´s interest in history will also be examined. To gather the student?s opinions on these subjects, I have done interviews with eight students divided into two groups, with one group consisting of four girls and one group with two boys and two girls. The interviews took place at the students school located in a smaller city in Värmlands län, Sweden.

Aim: To evaluate nurse student?s apprehension of an interprofessional seminar as part of training. Method: A descriptive, qualitative study built on the analysis of 43 questionnaires and one group interview with nurse student?s who participated in the seminar. For the analysis of the collected material we used the method of analysis of contents as described by Graneheim and Lundman.

The overall aim of this study is to gain an understanding of how student?sexperiences influence their perceptions about the use of alcohol during the study years. We focused on various factors that might have an impact on the individual?sperception and alcohol intake. These are: environmental influences such as family, school and friends and their dominant norms, context such as place and time in life and how individual and social identity affects student?sperceptions.