250 uppsatser · sida 2 av 17
spelar psykologiska processer en underskattad roll?
… monitoring and safety behaviours related to sleep, on the subject of daytime impairments associated with insomnia. The psychological processes were evaluated against as follows: sleep measures, anxiety, depression, medical disease and the use of medications. The measure daytime …
… 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 …
En etnografisk studie om hur en kommun organiserar det specialpedagogiska stödet för barn med tal- och språksvårigheter inom förskolan
… 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 …
… in 12 year old children with mild tomoderate sensorineural hearing impairment. Eight children with mild to moderate hearing impairment were tested in listening comprehension, grammatical comprehension, receptive vocabulary, phonological short termmemory, word finding, semantic …
En studie av regler som någon hittat på för en tillgång som inte riktigt finns
… 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 …
Den oäkta goodwilldelens effekt på nedskrivningar av koncerngoodwill
… no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false …
En studie av relationen mellan goodwillnedskrivningar och investerare
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 …
Den globala finans krisens påverkan på svenska börsnoterade fastighetsbolagens nedskrivningar
… is to examine if there is any relation between the Swedish Property companies impairments on their investment property and the global financial crisis year 2008. Method: The essay is based on a quantitative study where we examined Swedish Property companies? annual reports. We …
En dokumentstudie av aktuella politiska diskurser om integration
… theory. As a methodological instrument we use the policy on functional impairment as a comparison. The material being analyzed in this essay is political documents on the strategy on integration policy and the strategy on the policy of functional impairment. The main conclusions …
En studie om teknik som hjälpmedel för synskadade i utomhusnavigering
… 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 …
En kvalitativ studie om att jobba med barn med språkstörning i förskolan
… is to see what preschool teachers, who work with children who has language impairment, says about working with these children in a special group as compared with working with them in an ordinary group together with children without language impairment. What are the advantages …
… study is that theatres differ in accessibility for persons with deafness or impairment of hearing. The study shows that those theatres who have worked together with people with hearing impairment have been satisfied with this corporation and has resulted in further corporation …
… had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the …
redovisning av goodwill enligt IFRS
… 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 …
Elva personer med synnedsättning beskriver erfarenheter av tillgänglighet i Stockholms stads offentliga miljö.
… how social structures can enable accessibility, by asking persons with visual impairment about their experiences of accessibility in the public environment in the city of Stockholm. Eleven adults with visual impairments, living in the city of Stockholm, were interviewed using …
