The problems and the opinions regarding accounting of Goodwill have always been an issue. In the search for a more standardised accounting standard IASB made a series of changes with the implementation of IFRS/IAS, which means that all companies who are listed on any stock exchange in Europe have to follow these new standards. During the process IASB wanted some feedback from the users to get a better understanding of how different participants in the economic market would respond to a number of questions regarding different changes in the accounting. In total IASB got 126 responses for the 'Comment Letters' (CL) they sent out.This paper aims to review these CL and examine how different participants will stand on different questions, mainly regarding the elimination of the pooling method and if goodwill is to be amortised but also any opinions regarding the implementation of the impairment tests. The present study comprises 126 CL, which represent participants from all the corners of the Earth.

This thesis presents a comparative study of image registration at two picture collection libraries. The two registration systems are analyzed as to the theoretical principles behind them and their practical application, and related to theoretical tools for subject analysis and bibliographic standards. While a growing number of picture collections now digitize their material, generally accepted standards and methods for the registration of digital images are still lacking. Many different systems coexist, often developed in-house in response to ad hoc needs and based on traditional registration tools created for textual documents, resulting in internationally incompatible mixed-format systems. The two picture collections examined here, however, have opted for similar, standardized tools for registration and subject analysis, and while there are differences in their application and focus, they have both considered issues of cross-system compatibility.

The study aimed to evaluate picture communication during clinical as-sessment and intervention procedures in paediatric care. As part of the project KomHIT (Augmentative communication in paediatric health care settings) care professionals at different care units were provided with education and designed pictorial supports. These consisted of appointment letters with pictorial support, visual schedules and communication boards with both general and specific vocabulary. Care professionals and parents to children with and without communication disabilities participated. Survey data from care professionals and parents at five care units was supplemented with qualitative data from an interview with a multiprofessional group at one of the care units.

Is it possible to convey spirituality through art and material culture? Is it possible to renew art within the traditional church so that it appeals and is understandable for the modern man? These are the fundamental questions of my master´s work, which has it´s starting point in a public commission for an artistic contribution to the new Pentecostal church in Kalmar. The work also addresses the question whether there is a need for symbolism, art and sacred objects also within the Pentecostal movement, a traditionally strong image hosting environment. If so, how is it possible to bring this in to the church without completely breaking with the tradition and ideology of the movement? I want to communicate the Christian message in a renewed way, and in this particular project also highlight the importance of using images also within the Pentecostal movement.

The purpose of this study is to find out how some Swedish preschool teacher discussing how children's Swedish colloquial interaction can be enhanced in the free play. In this case where children are aged three to five.My research questions in the study are:-          What type of free play do preschool teachers talk about in relation to children's Swedish colloquial development?-          What do preschool teachers say about child's colloquial interaction?-           How do preschool teachers reason regarding in what environment children?s colloquial interaction occurs?In my study I have used an interview with elements of a visual method called The Diamond. The approach is that the participants in the interview will be enhanced to discussing about a wise certain number of images. These images are then to be ranked accordingly with a specific theme and terms.If a child has difficult to speak, you can take help of  the interest the child has, the child can tell you and the other children what he or she know about the interest.

This thesis explores different ways of navigation in virtual environments. It also investigates how virtual environments can support human memory. Tests are done using a self made virtual model of Orkanen Library, Malmö högskolas school library. Among the different navigation tests that were done, a visual guidance in form of a line on the ground leading to the goal is showed superior when navigating a virtual environment but that people prefer legible landmarks instead. Tests were also done which show that a 3D-model of a real location supports context based memory.

The purpose of this Bachelor thesis in religious history, is to examine how religion reflects in the artwork and in the architecture in old and new kingdom in ancient Egypt, also to explore how book of the death reflects in the artwork. By means of using the visual culture theory, I have analyzing the selected pice of art with myths and texts from the ancient religion, to been able to come the the results of this study. It was know that religion had a major part in the artwork of ancient Egypt, especially in the new kingdom. In the old kingdom pharaoh generally was in the centre of the art, but also the gods. In new kingdom they started to illustrate texts and myths from book of the death, and the life after death was of great matter.

AimThe aim of this study was to map the injury panorama of traumatic injuries related to ice hockey in Sweden 2006-2011. In addition to that the aim was to compare whether there were any gender differences regarding traumatic ice hockey injuries. MethodThe present study was based on data from the Folksam insurance company between 2006 and 2011. The population consisted of ice hockey players in a club affiliated to the Swedish Ice Hockey Federation and that had sustained a traumatic injury related to ice hockey that resulted in medical care and then was reported to Folksam. The results are presented with descriptive statistics such as mean and standard deviation, median range and frequencies. ResultsThe head was the most common injury localization followed by the upper extremity where the shoulder accounted for a high number of injuries. Fracture was the most common type of injury for both male and female players.

The project objective was to make parts of our cultural heritage available as a resource for learning, by developing the pedagogical activities on a medieval castle, that today functions as a museum. I also wanted to explore the role of a designer in a process that aims to develop the interaction between schools and cultural institutions.By a selection of objects and locations in the castle, illustrations with accompanying texts were made, which through the children?s imaginative ability may bring them to a historical scenario. This resulted in a working material that supports the children?s activities and reflections during their visit to the castle.

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.

In this project I have worked with creating a new kind of room in a hospital enviroment for children. The main purpose of the project has been to form a secure and positive experience for the patient while visiting a specific room at the department of childrens physiologi, at Drottning Silvias Children- and youth hospital in Gothenburg.The project was based on questions like how it is possible to move the focus from the unsecure and scary, to something secure and positive, when the patient is going through an testing situation.The target gruop included a wide age span (0-16 years old), therefore I have worked with a theme, H2O, that works for diffrent ages. In the room, I have applicated the theme in different levels that is changeable depending on the age of the patient.During the project I have presented my ideas for the staff at the hospital. We have discussed their problems, what they wish in their working enviroment and how they experience the situation for the patients. I have also asked the patients how they experience the specific room today.The result of the project is a visual idea of how you can create a room, that you don?t exepect to find in a hospital..

AimThe aim of this study was to map the injury panorama of traumatic injuries related to ice hockey in Sweden 2006-2011. In addition to that the aim was to compare whether there were any gender differences regarding traumatic ice hockey injuries. MethodThe present study was based on data from the Folksam insurance company between 2006 and 2011. The population consisted of ice hockey players in a club affiliated to the Swedish Ice Hockey Federation and that had sustained a traumatic injury related to ice hockey that resulted in medical care and then was reported to Folksam. The results are presented with descriptive statistics such as mean and standard deviation, median range and frequencies. ResultsThe head was the most common injury localization followed by the upper extremity where the shoulder accounted for a high number of injuries. Fracture was the most common type of injury for both male and female players.

År 1977 stängdes grindarna vid Forsviks Bruk för vad man trodde var sista gången. Några år senare började dock de gamla industribyggnaderna renoveras och Forsviks Bruk har sedan dess fungerat som industriminne och besöksmål.Denna studie syftade att skapa en visuell novell och pröva den som intresseväckande och engagerande verktyg, likt det webbmaterial som många museer idag tillämpar. Forskning gjordes i museipedagogik, serious games och berättande med bild och text, och från detta skapades sedan den fiktiva berättelsen Spökskeppet och implementerades som visuell novell med mjukvaran Twine.Den visuella novellen utvärderades sedan i två separata undersökningar, den ena mot målgruppen (grundskoleelever i årskurs 4 ? 6), den andra mot intressenter vid Forsviks Bruk. Frågeställningarna gällde huruvida den visuella novellen lämpar sig som intresseväckande material samt om det fiktiva i berättelsen hamnar i konflikt med det faktiska som Forsviks Bruk förmedlar till sina besökare..

Detta examensarbete syftar till att införa ett digitalt arkiv och ett datorbaserat system för hantering och handläggning av detaljplaner vid planfunktionen vid Länsstyrelsen i Norrbottens län. Hanteringen, handläggningen och arkiveringen av detaljplaner har kartlagts för att undersöka hur ett digitalt system skulle kunna se ut. En datamodell har designats för arkivering av digitala planer. Planerna lagras som ytor i shapeformatet. Planerna lagras kommunvis i lokalt koordinatsystem.

Drink! The Marketing History of The Coca-Cola Company: A Modernization Perspective examines the development of The Coca-Cola Company?s marketing history, from the founding of the company in 1886 until today. The Coca-Cola Company has been superior on the market for over a century. It has also developed along with the urbanisation of its society, which is interesting in a modernization perspective. The essay investigates the marketing strategies of the company, with focus on three themes: gender, sponsorship and interactive culture phenomenon.