Som ett led i den internationella harmoniseringsprocessen inom redovisningen ska alla noterade bolag i Sverige från och med 1 januari, 2005 följa de Europeiska redovisningsstandarderna IFRS på koncernnivå. För svenska företag innebär detta stora förändringar för redovisningen eftersom att IFRS skiljer sig mot tidigare inhemska rekommendationer. Historiskt sett har ett av de mest kontroversiella områdena inom redovisningen varit goodwill och frågan om dess värdering. Den 31 mars 2004 publicerade IASB standarden IFRS 3 som behandlar redovisning av företagsförvärv. Denna rekommendation innebär att Europeiska företag för första gången följer gemensamma regler kring goodwill.

Aphasia is a linguistic impairment which affects communication and may have an impact on a person?s narrative ability. The purpose of the present study was to analyse the narrative ability in aphasia by narrative interviews with people with aphasia and their partners. The interviews were scrutinised for strategies used in joint narration involving couples where one of the spouses has aphasia. The definition of strategies was methods to cope with communicative difficulties often due to aphasia.

This theises aims to extend the understanding of how representation of gender is produced and reproduced in the young women?s magazine Frida. We examine this through analyzing pictures of male and female celebrities in a selected number of magazines from the year of 2013. We use a quantitative analysis of the pictures, as well as a supplementary quantitative analysis of ajectives used to describe male and female celebrities in captions. We research what types of patterns we can find in these analyses that construct representations of gender, also surveying how the celebrities in the magazine look.Our analysis shows us that the context of Frida contains several recurring visual patterns that preserves a representation of men being superior to women.

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.

Bakgrund och problem: Goodwill är ett aktuellt ämne som många studier grundas på. Sedan införandet av IFRS har goodwillposten i svenska bolags balansräkningar ökat exponentiellt. Varför är det på det här sättet? Vad ligger bakom avsaknaden av nedskrivningar? Syfte: Vårt syfte är att analysera svenska bolags goodwillpost för att ta reda på vilka faktorer som driver nedskrivningar av goodwill och hur bolagens ägare skyddar sig mot earnings management.Studieunderlag: För att undersöka vårt syfte kommer denna rapport undersöka hälsovårdsbolag som är noterade på Nasdaq OMX Stockholms Large Cap-, Mid Cap- och Small Caplista. De år som kommer behandlas är från de nya reglerna trädde i kraft fram till den senast publicerade årsredovisningen (2005 - 2013).

Junttis Åkeri AB i Övertorneå är ett entrepenadföretag som bland annat har ett antal timmerlastbilar. Körsträckan för en lastbil som går i skiftkörning kan vara 1500 mil i månaden och med en dieselförbrukning på uppemot 5 liter per mil är bränslekostnaderna en stor utgiftspost som varje åkeri noga bör följa upp. Junttis ville därför ha hjälp med att ta fram och installera ett dataprogram för att följa upp sina fordons bränsleförbrukning i syfte att minska deras bränslekostnader. Denna rapport beskriver design och utförande från kravspecifikation till färdig lösning av en sådant program. Programmet skulle medge inmatning av data från körjournaler varefter olika rapporter i form av till exempel diagram skulle kunna tas fram och skrivas ut.

The overall purpose of this essay is to come to a deeper understanding about videos in the Youtube beauty community by using a mixture of qualitative and quantitative methods. By answering the main questions of the essay which are; What quantitatively measurable components are there in the videos that can be seen as contributing factors leading to the fact that some generate more views that others?; Is there a set mold for success containing certain aspects that a video must have to stand out?; What correlations can be found between the two categories of analysis and how do these potential correlations affect the popularity of the video? and What effects do specific components on the level of popularity of the video?, we?ve been able to distinguish differences as well as similarities on both qualitative and quantitative levels. We have also seen that using the two methods together have enabled us to reach more profound results. The main result that we have found on a quantitative level is that there are obvious correlations between a high level of popularity and a good visual quality.

A numerical simulation case involving space plasma and the evolution of instabilities that generates very fast electrons, i.e. approximately at half of the speed of light, is used as a test bed for scientific visualisation techniques. A visualisation system was developed to provide interactive real-time animation and visualisation of the simulation results. The work focuses on two themes and the integration of them. The first theme is the storage and management of the large data sets produced.

It becomes increasingly more important that, as a new buisness, both to be seen and heard in an increasingly harder competition situation where the range of similar products and services increase. It requires a well planned and well thought visual profile to succesfully stand out on the market. To give a good impression, this profile should be both distinct and aesthetically appealing. In the making of a new profile it requires creativity to succesfully think in new directions and to separate from the competition.This practical report presents the production process for a designsolution to the new website Röstförmedlingen (Voice agency), a commission from the production and commercial bureau Bartos media. The task in this project was to create a graphic profile and a lofi-prototype that would represent Röstförmedlingen as a buissness.

Aim: The aim of this study was to investigate how VAS (Visual Analogue Scale) is used in the prehospital environment, and describe how patients 40 years and older with acute chest pain describe their pain with help of VAS. Further, to investigate how the literature describes other instruments to evaluate pain. Method: This was a descriptive study and used both literature and empiric material as foundation. The selection consist of the paramedics medical record from one emergency department, 100 men and 100 women with chest pain witch had been transported with ambulance to one hospital in middle of Sweden. A literature review was done in order to see what previous research recommends for pain rating scales.Results: The study showed that 71 (35 %) of 200 individuals pain were rated with VAS according to the guidelines for the ambulance department.

This is a study with a qualitative approach and a social psychological perspective. Our purpose is to describe and analyze authority officials descriptions of individuals with a social disability and their perception of how the interaction in the encounter with its implementation. We are interested in how they experience their power as authority representatives. The following issues are highlighted.? How do people in authority describe individuals with a social disability?? What is the authority officials view on the interaction in meetings with individuals with a social disability?? How do authority officials experiencing his or her position of power in relation to the meeting?Our results are based on semi-structured interviews with five persons in authority, which is active in Insurance and Employment Service in Örebro County.

This work is a study in how I as a designer can create the conditions for people to work, socializing and refreshments at one place. A place that encourages creativity, where I made a suggestion at a community table designed for Urban Deli?s new business. By visiting various similar sites I have identified what I think is important in an environment like this and then gave an answer to it in a visual form.A cafe-office will draw lots of different people. Which guests come here to work? Residents, freelancers, but also those who may want surrounded by a new creative work place and maybe leave their regular offices for a day at Urban Deli.

The main purpose of this essay is to study ideas concerning the concept of ?art? within the discourse of the exhibition space that is part of a fanart community. In order to do so I have used a hermeneutical and to some extent structuralistic, discourse analysis. I have examined structure and rhetorics in two established and popular communities, Fanart-Central and deviantART.My conclusions states that personal ideas regarding artistic value are undermined the joint policies, because of a collective rhetoric somewhat inherent in the community structure.When a lot of works are being based on internal knowledge of symbolics and historical narratives, this may to some extent have consequences where unfamiliar observers might fail to notice elements of possible significance. Moreover, certain interests in keeping a united front of ?quality art? may also affect a general idea immediate to what signifies fanart.

The overall purpose of this essay is to come to a deeper understanding about videos in the Youtube beauty community by using a mixture of qualitative and quantitative methods. By answering the main questions of the essay which are; What quantitatively measurable components are there in the videos that can be seen as contributing factors leading to the fact that some generate more views that others?; Is there a set mold for success containing certain aspects that a video must have to stand out?; What correlations can be found between the two categories of analysis and how do these potential correlations affect the popularity of the video? and What effects do specific components on the level of popularity of the video?, we?ve been able to distinguish differences as well as similarities on both qualitative and quantitative levels. We have also seen that using the two methods together have enabled us to reach more profound results. The main result that we have found on a quantitative level is that there are obvious correlations between a high level of popularity and a good visual quality.

How can we use modern X-ray technology to raise awareness of the information that is hidden in historic upholstery? The materials and techniques add information to the history object in question and  about a profession that is sparsely documented in our country. The knowledge we have today has largely been obtained by studying damaged upholstery, or by removing the show cover and upholstery, a technique which involves high risk of damaging the upholstery. X-ray technology offers  a non- intrusive way to examine historical upholstery.Through case studies, I examined four artefacts. The artefacts went trough an inititial visual exam before being transported to The National Heritage Board in Visby where they underwent a thorough X-ray exam.