Since January 1 2005 all companies listed on a regulated stock exchange within the EU are required to present their consolidated accounts in conformity with IFRS. Among many other consequences goodwill will no longer be amortized over its useful life but instead annually tested for impairments in accordance with IFRS 3. The aim of this paper is to scrutinize the impairment test of goodwill as outlined in IAS 36 and analyze its implications. We conclude that the impairment test will probably lead to the recognition of internally generated goodwill in the consolidated accounts. We also conclude that the impairment test on highly aggregated levels will probably hasten the pace of this recognition since internally generated goodwill is used to shield acquired goodwill from impairments.

As Sweden has become a multicultural society the need for developing new educational approaches rises. The preschool is a crucial piece in this as it is the one of the first institutions where the children start to develop the language skills. The aim of this study is to investigate the language development approach as practiced by teachers, in their preschool programs, and determine if the teachers work methods can be considered intercultural. This is done to gain a deep understanding on several language development methods and analyze the teachers' approach within the framework of intercultural pedagogy perspective. The theoretical framework used in the study is the intercultural perspective.

Purpose of the study was to illustrate how emotional competence can be important for leadership and to explore the possibility of improving emotion perception ability after training. Participants in this study were 40 managers, divided into control and experimental group, within public administration. The participants implemented a data-based emotion perception test, which were done twice at every occasion, with intervention consisting of information or education between test- and retest. The result showed a clear improvement after intervention, in which no difference was found between control and experimental group, which has been discussed on the basis of the likelihood of a training effect occurred between test-retest. Conclusions about emotional competence or leadership ability could not be drawn from the results of the emotion perception test.

Inom disciplinen kognitiv ho?rselvetenskap tilla?mpas en integrerad ansats da?r taluppfattning beskrivs ur ba?de ett auditivt bottom-up-perspektiv och ett kognitivt top-down-perspektiv. Studien underso?kte hur taluppfattning varierar med, respektive utan top-down-sto?d och vad de kognitiva fo?rma?gorna uppma?rksamhet, minne och inhiberingsfo?rma?ga hade fo?r inverkan. Taluppfattningsfo?rma?ga utva?rderades med hja?lp av ett Speech-In-Noise-test (SIN-test) som bestod av tre deltest da?r enstaviga ord presenterades i en ofo?rdelaktig miljo? besta?ende av ro?ster som talande i mun pa? varandra.

The occupational therapist uses meaningful activities to promote health and accomplish functional progress. The professional role is to support and enable for the client to change his/her life. One way to accomplish this is to use the group as a tool. Knowledge is needed about how learning works and which teaching methods exist to promote learning, so it is adapted after the clients´ personal way of learning. The aim of this study was to investigate which pedagogical approaches occupational therapists use in group activities.

- To be trapped in a roller-coaster That ?s how some of the patients are describing the situa- tion of living with heart failure. To be stuck in their home not knowing if they will have to seek care today and not knowing if they will have the energy to attend that birth- day party later this week.Each year 2-3% of the Swedish population are diagnosed with heart failure, which results in 30,000 new individu- als with the disorder. Cardiovascular disease is rapidly in- creasing in the world and before 2030, people with heart failure will increased by 100%. Our improved living condi- tions and better health have allowed us to grow older and made us more dependent on other types of care, care at home.Today the patients are only looking for changes in weight and if they have excessive water in their body.

Headwater streams are affected by anthropogenic impacts at multiple scales. One aspect of human impact is sediment transport associated to the abundance of stream structures as large woody debris and the composition of the riparian zone from forest to agricultural landscapes. Riparian buffer zones and stream structures like dead wood are considered as generally important structures for protection against an increasing amount of sediment particles in the water. Hence, in this study these structures were quantified in thirty different stream segments on land and in the water. To measure the transport of sediment Whitlock-Vibert boxes were used in three different types of landscapes; forest, transition and fields. The boxes were left in the stream segments for three months, the taken up and dried and weighed. The results showed that the transition-land in Frösvidalsån had the highest sediment transport. The second highest transport of sediment was in Blackstaån at the fields.

AbstractThe main aim of this study was to investigate if four humour styles, affiliative, self-enhancing, aggressive, and self-defeating humour can be related to all five dimensions of the Big Five Factor Model of personality and study if gender has any influence on those relation-ships. A survey questionnaire was distributed among 72 individuals from Kalmar County, in the South-east of Sweden. There were 42 women and 30 men. A humour test questionnaire, Humour Scale Questionnaire (HSQ), with 32 items was used and the Big Five Factor test with 40 items was used for personality test. The results showed that men have a more aggressive humour than women and that the older we get the less affiliative and self-enhancing humour we have.

The mining company LKAB extracts iron ore in three areas in the north of Sweden, Kiruna, Malmberget and Svappavaara. The iron ore is refined and in the pelletizing plants the material is rolled to finished pellet product. The different steps of pelletizing plants causes among other things emissions to the air. It occurs occasionally stops in the production and the emissions are vented via an emergency chimney without purification. The aim for this work is to look into how LKAB may improve their monitoring of air emissions and control of ambient air quality and the analysis methods which are suitable for measuring.

The aim of this study is to describe and analyse the knowledge of three of the treatment methods used in youth welfare and this is accomplished through a knowledge review. This study contains an analysis of three different treatment methods described in eleven different peer reviewed articles. The articles are all internationally published between the years 2006 to 2012 and they are all effectiveness evaluations. The articles deal with treatment methods concerning Motivational interviewing (MI), Aggression Replacement Training (ART) and Cognitive behavioural therapy (CBT) and these are three of the most common in youth welfare in Sweden. There is not much knowledge of Swedish conditions and that is why this study focuses on international research.

Mapping a process enables a greater understanding of the work, and is standard to evaluate and improve a process. This thesis is conducted at Test Bed Mechanical Design at Scania in Södertälje. Test Bed Construction is a complex process, characterized by a large amount of creative work, technical challenges and coordination between different people and different organizational functions.The aim of the thesis was to identify the Test Bed Construction Process and to develop a visual model of the workflow that also served as support for the engineers in their daily work. During the mapping process, comparisons were made with previous research in lean product development to identify process improvement.A literature review on process mapping and process visualisation resulted in a method for process mapping. The study showed that research on process visualisation is neither structured nor well defined.

In this study I have examined how narrative techniques can be used to promote the reading value and readability in information. My focus has been on the communication-agency Mandoly?s information-brochure which function is to inform other companies about their own potential for development in collaboration with Mandoly. The purpose with this study is to examine how it is possible to increase the reading value in order to engage the target group. In my study I have used four methods: analysis of Mandoly?s old information-brochure, literature studies, a qualitative interview, and an user test.

Ericsson AB in Katrineholm is a part of the Section Business Unit Network in the Ericsson Group. The plant's main task is to produce printed circuit boards in small volumes with a high product mix and focus on delivery and cost effectiveness. At the factory they produce printed circuit boards in the Module department.The Module department has for a long time had a high output of non-approved circuit boards in their production. This has led to a growing stock of non-approved circuit boards on the company?s repair department.The purpose of this thesis is to investigate how Ericsson in Katrineholm can increase the outflow of approved articles in their test process in the Module department.

Introduction: Pregnancy, obesity, aging and certain diseases are examples of conditions thataffect the body, its constitution and composition. Simpler methods to estimate bodycomposition are needed to complement more advanced traditional methods to better identifythe health status without sacrificing accuracy and precision.Objective: To validate the results of body composition from bioelectrical impedancespectroscopy (BIS) against results from the study reference method, dual energy X-rayabsorption (DXA), in overweight and obese lactating women after childbirth.Method: The design of the LEVA-study (Lifestyle for Effective Weight loss during lactation)consisted both intervention and longitudinal follow-up, which gave the opportunity tovalidate the absolute values (accuracy) and the ability to detect changes (precision). Themean difference between methods was tested statistically by paired t-test. Bland-Altman plotsused to examine the degree of agreement between BIS and DXA, but also distribution andany systematic differences. Association between methods was measured by using Pearson´scorrelation coefficient.Results: Between BIS and DXA, absolute measurements of the variables fat-free mass (FFM)and fat mass (FM) showed a statistically significant difference (p < 0.001).

When protection zones for wells are delineated, it is important to acquire good knowledge about possible travel time from different points in the catchment area to the well. Often, simple analytical methods are used for estimating travel times and the assumption is made that the hydraulic conductivity is relatively homogenous within the aquifer. Nevertheless, many aquifers are strongly heterogeneous which may lead to differences between estimates and actual travel times. As a part of the process to develop improved methods for delineating protection zones for groundwater supply wells, a tracer experiment was performed in a glaciofluvial esker formation in Järlåsa. On the basis of the experiment, a numerical flow model was created for the test site.The purpose of this master?s thesis was to apply the flow model to an aquifer where the hydraulic conductivity shows great variability and should be described by a stochastic distribution.