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.

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.

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.

The aim with this thesis is to investigate two different methods used to test usability on web-sites to determine the advantages and disadvantages of two methods and compare the results. The two selected methods are the think aloud method and asynchronous remote method. Re-mote usability testing has existed for more than ten years but the possibilities with this meth-od needs to be explored more.To achieve the purpose of this thesis a case study was conducted on an e-commerce site and for the online remote usability testing software was used.The results of this study show that think aloud usability testing encounter more issues with the website than the remote usability testing..

Background: Sweden and the rest of the world went through the biggest financial crisis at the end of 2008 since the 1930s. The major Swedish banks have goodwill related to their acquisitions inside and outside Scandinavia. Swedbank, SEB and Nordea has acquired in the Baltic countries and Russia, however Handelsbanken has established itself in Great Britain. The crisis in the Baltic countries led that real wages fell, unemployment rose, real estate prices collapsed and the number of borrowers who had trouble repaying their loans increased rapidly. All this led to the problem of impairment of goodwill in the Swedish banks that had expanded rapidly in the Baltic countries.Aim: The aim of this study is to investigate the application of IFRS 3 in Swedish banks before, during and after the financial crisis, and to investigate the low-downs in the four majorSwedish banks in 2006-2010.Completion: The study is primarily based on the case studies by the examination of the annual reports from all banks as well as evaluation of the interviews.The authors have chosen to makea strategic choice of a small number of cases through the concentration on the impairment of goodwill in the bank sector of Sweden.Results: The result of this study is that there are problems for banks in implementation of IFRS 3 in practice because of insufficient information in the banks' financial statements.Generous estimates used in the calculation of Impairment testing.

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.

The actual project presents the development of a testing rig for a steam engine. A short overviewabout the development of steam engines is presented, until arriving to the development of thepresent engine, which will require to be tested in different ways.The testing rig studied on this project (based on a Lanchester engine) will be used to testdifferent materials and layouts for the group Piston-Cylinder.The engine is a high performance steam power engine, which is going to have a highpower/dimensions ratio, what will lead to require high performance components and materials.An introduction to the testing rig is presented, and the entire design project is done in order toreplace the disappeared documentation of the current testing rig, built on the 1970?s. Also somemodifications done in the original testing rig are presented, as well as some detected problemsand their possible solutions..

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.

Navigating to different locations isn?t always easy. Imagine then how it is for people with a visual impairment to walk across the street or to get from one point to another. The Swedish Association of the Visually Impaired (SRF) has pointed out that today's society is not sufficiently accessible to people with visual impairment and there are improvements that need to get done. Technology is something that has evolved a lot this last decade and occurs today almost everywhere in our environment.In some areas, technology has facilitated people's daily life very much and we have therefore chosen to examine whether a combination of several technical functions integrated into the fictive artifact called Eyenavster can facilitate outdoor orientation and increase the accessibility for people with a visual impairment.Qualitative data collection methods have been used in this study by six interviews to answer our question.

Unit testing is a type of testing technique which is becoming quite fashionable to the developers and companies that are in the business of creating and managing software. Alas there are seldom any concrete data to support the positive claims of the authors in unit testing methodology books. These claims are instead based on empirical studies and the experience of the authors. The problem that arises from this situation is that it becomes problematic for managers and also the developers themselves to convince both customers and their own management to use this type of testing as there is no exact return of investment model. This essay examines this problem from two points, the first point is from the literature itself and interviews conducted with a number of developers at a software company located in Umea, Sweden.

The aim of this study is to get a deeper understanding about user tests as well as answer the question about if testing for users is necessary at all times. I've done a comparison between what the literature says, and what a company says, about testing. The tests that's been in focus in this study is prototyping and card sorting tests. Prototyping aims to give the developer feedback about the design and check if there are any obvious problems with the design. A card sorting test can be used to get input about how information architecture should be constructed.

Different abilities are of importance to pragmatics, there among hearing. Hearing impairment can affect language development and also pragmatic ability. The aim of the present paper was to study the pragmatic ability in terms of request for clarification in children with Hearing Impairment (HI) in conversation with children with no known hearing impairment, henceforth normally hearing (NH). The present study also describes requests for clarification sequentially in detail, and also highlights points where there may be observable differences between children with and without hearing impairment. Eight conversational pairs consisting of one child with HI and one NH child were studied.

Following the implementation of IFRS with yearly impairment tests, the question of correlations and causalities between impairments and investors? decision making is gaining interest in academia. This essay will study the relationship between significant goodwill impairments, communicated on the Nasdaq OMX Stockholm webpage between the years 2005-2009, and the impact those announcements have had on investors? decision making. Furthermore, the causality behind the impairments will be in focus.

The market-leading wage and PA-.system for the Swedish public sector Palasso is developed in Karlstad. In order to achieve the highest quality of code , the developing team behind Palasso has been conducting extensive testing. Testing is done to ensure that the software does what it should do. However, the testing has been done at a high level. In order to continue to evolve, the group that develops Palasso has started to look at the new development methods that have become popular in the computer industry in recent years.