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.

Bakgrund: Efter införandet av IFRS har det förekommit en del förändringar gentemot tidigare redovisnings regler i Sverige. Från och med 1 januari år 2005 skall alla börsbolag gå över till IFRS 3 Business Combinations. Detta innebär att goodwill inte får skrivas av så som det gjorts tidigare. Nu mer måste det årligen ske ett Impairment test av goodwill för att undersöka om det föreligger ett nedskrivningsbehov.Diskonteringsräntan används vid Impairment test av goodwill och är en viktig faktor vid nuvärdesberäkningar av kassaflöden.Problem: Noterade börsbolag utför ett Impairment test av goodwill, vilket görs för att undersöka om nedskrivning av goodwill är aktuellt eller inte. Diskonteringsräntan är en viktig faktor vid Impairment test.

Since January 1st 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS). The intention of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. The purpose of financial reports presented in accordance with IFRS is to provide information that is useful to the users of the information. The aim of this paper is to investigate whether the information regarding goodwill and the goodwill Impairment test, presented in accordance with IFRS, in fact is useful to a specific group of accounting information users, namely equity analysts. An empirical study is conducted, based on interviews with seven Swedish equity analysts.

The capacity to process and to remember information is a basic condition for language ability and for coming reading ability. Reading ability is strongly connected to phonological awareness, receptive vocabulary knowledge and working memory capacity. In what way hearing impairment in children affects development of cognitive skills and later on reading ability is an area that has attracted minor attention for research.The aim with this study was to investigate changes in cognitive skills and reading ability in children with mild or moderate hearing impairment after one year of progress and furthermore if any connections between any increases of the abilities were to be found. Comparisons were made with results from age adequate normal hearing children. Moreover prosodic ability on word-level was tested this year.

Abstract: Since the recession caught the market in fall 2008, multiple companies have suffered due to their former aggressive investment behavior. Huge goodwill piles have been collected ready to be doomed by the market. The aim of the study is to investigate equity analysts? consideration of goodwill in a recession market. An empirical study is conducted, based on interviews with ten Swedish equity analysts that follow companies with relevant goodwill status.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for Impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Falls and fallinjuries are very common in peoples own homes in various institutions. Hospital inpatients often fall during daytime in connection with their visit to the toilet. Visual impairment such as cataract, glaucoma, macular degeneration and diabetic retinopathy can cause falls. The purpose of this study was to examine patient´s records where falls and fallinjuries were documented at an emergency clinic and to examine if they were registered to visual impairment. The records from 68 hospital inpatients from the age of 65 years and older who did fall during the year of 2004, were examined.

Bakgrund:De internationella diskussionerna kring goodwill är och har alltid varit många. Man har bland annat diskuterat huruvida goodwill överhuvudtaget är en tillgång samt hur denna tillgång skall värderas, redovisas och skrivas av. Goodwill har fått allt större betydelse i företagen på senare år, bland annat genom de många IT-företag som uppkom i slutet av 1990-talet och därefter. Goodwill, som utgör den största delen av immateriella tillgångar i den ?nya ekonomins? företag, har varit ett av de största redovisningsproblemen.

This study highlights the differences in articulation, nasality and intelligibility between twenty 16-year-olds and thirteen 19-year-olds born with isolated cleft palate and control groups. The test groups are compared in a longitudinal perspective and based on earlier evaluations of velopharyngeal impairment. Significant differences were found between test groups and control groups using quantitative comparisons based on SVenskt Artikulations- och Nasalitets-TEst and NasometerTM. The longitudinal comparison also showed a positive but not significant development of the speech. Differences emerged in the comparisons based on velopharyngeal impairment but no significance analysis was made.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual Impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

The society today is more aware of the importance of early diagnosis of children?s hearing impairment. Neonatal hearing screening is used in many countries today, that is to be able to start habilitation at as early age as possible. Studies have shown that if children are diagnosed early enough will their language ability follow the age group of normal hearing peers.This is a journal study where journals form 99 Icelandic children, diagnosed in the Hearing and Speech Institute of Iceland during a period of 5 years, between 2002 and 2006, were inspected and analyzed. At the same time as the age of diagnose was analyzed the influence of gender, type and degree of hearing impairment was inspected.The age of diagnose of hearing impairment in Iceland was found to be between 5 and 6 years of age which looks higher than in other counties.

The purpose of this study is to generate knowledge about how teachers relate to students with language impairment in learning situations, with particular focus on working memory. The questions are: What kind of knowledge do teachers have regarding language impairment and working memory?, What experience do teachers have regarding lack of working memory abilities among students with language impairment and which consequences do the teachers believe such defects may have for the students? and How can teachers create a learning environment that reduces the working memory demand for students with language impairment? A review of the field shows that there are gaps to fill regarding students with language impairment and working memory. Language impairment has so far been neglected by researchers and within the public debate. How working memory capacity affects the students has only recently begun to receive attention in school and research.

Background: Goodwill has been a hot and debated topic for a longer period of time. Researchers have debated how goodwill should be accounted for and have not come to a solution. In 2005 IFRS standards came which meant that goodwill no longer will be amortized according to plan, but to be put through a yearly Impairment test.Problem: A number of disclosure requirements in the financial reports have been made in an effort to avoid companies to account for goodwill differently. Apparently there still is a problem of how companies account for goodwill and there are several studies in the subject. But no one has studied how it is between two different industries, which make this study interesting to execute.Purpose/questions: This study have the purpose to investigate how the industries day to day wares and health care regards the disclosure requirements for goodwill by the Impairment tests.

The purpose of this study was to investigate how the special education, for children with language impairment in preschool, was organised in a municipality in Sweden. The study was based on interviews and field studies as the primary research tools in qualitative and ethnographic method. The result showed that special education teachers were localised in different geographic areas of school and that there were preschools that lacked special educational expertise in language impairment. Literature and the importance of playing for language development were emphasised as well as the use of signs and visual aids as augmentative and alternative communication. In the preschool for children with language impairment, the teachers carried their knowledge into practical and pedagogical work.

Abstract Title:                               Goodwill ? differences and similarities between how IFRS and U.S. GAAP treats goodwill Level:                              One year master, 15 credits Author:                           Oscar Larsen and Thomas Karlsson Supervisor:                     Leif Carlsson Examiner:                      Cecilia Lindh Year of publication:      2011 The main issue:              What are the differences and similarities of the treatment of goodwill between the U.S. GAAP and IFRS? What can the transition from U.S.