Syftet med uppsatsen är att skapa förståelse för hur IFRS 3 och IAS 36 påverkat redovisningen i noterade koncernbolag. Studien kommer att analysera hur nedskrivning av goodwill påverkar redovisningens kvalitativa egenskaper. Syftet är även att analysera hur praktikerna upplever att IFRS 3 och IAS 36 bidragit till harmonisering av redovisningen. Studien är genomförd med en kvalitativ forskningsmetod och en abduktiv ansats. Tolkningarna i uppsatsen är gjorda utifrån ett hermeneutiskt synsätt. Den teoretiska referensramen är uppbyggd på data från litteratur, lagstiftning, artiklar och internetsidor. Empirisk data har samlats in genom semistrukturerade intervjuer med sju personer. Vår slutsats är att subjektiva bedömningar fått negativa effekter på redovisningens kvalitativa egenskaper. Det beror på IFRS 3 och IAS 36 är principbaserade och ger företagsledningen möjligheter att utforma redovisningen. Vi anser även att en tidsfördröjning finns vid nedskrivning av goodwill. Generellt har IFRS bidragit till en ökad harmonisering men IFRS 3 och IAS 36 har inte bidragit till en ökad harmonisering av redovisningen i Sverige. Det beror på att de subjektiva bedömningarna påverkat de kvalitativa egenskaperna på ett negativt sätt.

Bakgrund och problemformulering: Införandet av IFRS innebar en stor förändring av redovisningsnormer för de noterade företagens koncernredovisning. Vid IASB:s publicering av redovisningsstandard, IFRS 3 Rörelseförvärv, år 2004, reviderades även standarden IAS 36 Nedskrivningar och IAS 38 Immateriella tillgångar. I samband med denna uppdatering av IAS 36 infördes en ny syn på förvärvad Goodwill. Syfte: Studiens syfte är att undersöka hur väl svenska och brittiska börsnoterade bolag följer upplysningskraven vid nedskrivningsprövning av goodwill samt undersöka huruvida uppfyllandet skiljer sig mellan länderna. Metod:Studien utförs i linje med den deduktiva forskningsansats och med en kvantitativ metod där börsnoterade bolag på Stockholmsbörsen, Large Cap och London stock exchange, FTSE 100 ingår. Data har hämtats utifrån bolagens årsredovisningar som sedan har granskats och sammanställts. Referensram: Referensramen i studien utgörs av teorier och redovisningsstandarden som behandlar upplysningskraven. Empiri: De upplysningskrav som uppfylldes mest och utförligt var redovisat goodwillvärde och hur denna värde var fördelat på olika KGE samt kraven om grunden för beräkning av återvinningsvärde. I de flest fall saknades information bland de företag som fastställde sitt återvinningsvärde på nyttjandevärde. Både svenska och brittiska företag hade bristfällig information gällande upplyskraven vid nedskrivningsprövning av goodwill. Slutsats: Vid sammanställning av empiri framgår att båda länderna inte har angett utförliga upplysningar vid nedskrivningsprövning av goodwill. Det som kan konstateras för att jämförbarheten ska uppnås är en betydande förbättring av de facto harmonisering som innebär den faktiska tillämpningen av regelverket IFRS.

Hirsutism is excessive hair growth in women. The prevalence is estimated at 5%. The aim of this thesis was to describe different aspects of how life is affected for women suffering from hirsutism. Both qualitative and quantitative methods were used. Study I showed that hirsutism deeply affects women’s experiences of their bodies in a negative way and was experienced as a life sorrow. In Study II the patient-physician relationship was described. The patient-physician relationship from the patient’s perspective was suboptimal, as most meetings included feelings of being rejected and even humiliation. In Study III the aim was to translate and psychometrically evaluate an instrument that measures perceived social support, “The Multidimensional Scale of Perceived Social Support” (MSPSS). The translation was performed according to WHO:s official process, and validation was performed in a sample that consisted of 281 participants, 127 women with hirsutism (main sample) and 154 nursing students. MSPSS had good psychometric properties with regard to factor structure, construct validity, internal consistency and reproducibility. Study IV described different aspects of HRQoL in the main sample, the correlation of anxiety, depression, level of hairiness, age and BMI. The F-G scores were dichotomized into minor (F-G ≤14) and major (F-G≥15) hair growth. Higher levels of hair growth were significantly correlated to a lower level of QoL measured by DLQI, EQ-5D and symptoms of both anxiety and depression measured by HADS. Study V investigated if social support was associated with quality of life and outcome of HRQoL compared to a reference group of women (n=1115). SF-36, the MSPSS and the F-G scale were used. Compared to the reference group, women with hirsutism reported lower quality of life in all dimensions of SF-36 (p<0.01) The dimension most affected was vitality (VT=41.2), which had a lower value than has been reported for patients with MS and myasthenia gravis. A Multiple Regression Analysis showed a significant relation between quality of life and social support, indicating its importance for the ability to adapt, in spite of low quality of life.

El objetivo de este estudio es determinar nivel de conocimiento de las madres sobre las medidas preventivas en la salud bucal de sus hijos de 0 a 36 meses que asistieron a los servicios de odontoestomatología de la mujer y odontopediatría del Hospital Nacional Docente Madre Niño “San Bartolomé” en el año 2014, siendo un estudio descriptivo, observacional y de corte transversal. La muestra consta de 369 madres de niños de 0 a 36 meses; se aplicó una encuesta estructurada de 20 preguntas para la recolección de información del nivel de conocimiento de las madres, en donde se abarcó temas como crecimiento y desarrollo, lactancia materna y hábitos alimenticios, higiene oral, caries dental, enfermedad periodontal, maloclusión, atención odontológica y tratamientos preventivos. Los resultados obtenidos, según respuestas correctas, se agruparon en una escala de bueno, regular y malo. Se obtuvo que el nivel de conocimiento que predominó fue el regular con el 56.9% de las madres encuestadas, seguido del nivel malo con el 31.7% y del nivel bueno con el 11.4%; hallándose una relación significativa entre el nivel de conocimiento de las madres con su edad, grado de instrucción y número de hijos. / The objective of the study was to determinate mothers’ knowledge level of preventive measures in oral health of their children between 0 to 36 months who assisted to services of odonto-stomatology of woman and odonto-pediatrics at “San Bartolomé” Teaching National Mother-Children Hospital at 2014, being a descriptive, observational and transversal study. The sample consisted of 369 mothers of 0-36 months old children; a 20-question test was structured in order to recollect the information of the mother’s knowledge level, in which it will include topics like growth and development, maternal lactation and eating habits, oral hygiene, tooth decay, periodontal disease, malocclusion, dental care and preventive treatments. The results obtained, according to correct answers, were classified on scale of good, regular and bad. It was obtained that the knowledge level that predominates was the regular level with the 56.9% of the tested mothers, followed by the bad level with the 31.7% and the good level with the 11.4%; finding a significant relation between mothers’ knowledge levels and their age, instruction grade and number of children. KEYWORDS: knowledge level - oral health - children between 0 to 36 months

No description available.

The prevailing view is that enhancement of dopamine (DA) transmission in the mesolimbic system leads to the rewarding properties of alcohol. The mesolimbic DA system, which plays an important role in regulating reward and addiction, consists of DA neurons in the midbrain ventral tegmental area (VTA) that innervate the nucleus accumbens (NAc). It is believed that VTA DA neurons are inhibited by local gamma-aminobutyric acid (GABA) interneurons that express connexin-36 (Cx36) gap junctions (GJs). We have previously demonstrated that blocking Cx36 GJs suppresses electrical coupling between VTA GABA neurons and reduces ethanol intoxication and consumption suggesting that electrical coupling between mature VTA GABA neurons underlies the rewarding properties of ethanol. The aim of this study was to further investigate the role of VTA GABA neurons expressing Cx36 GJs in regulating DA neuron activity and release and mediating ethanol effects on VTA GABA neurons. To this end, we customized a Designer Receptor Exclusively Activated by Designer Drugs (DREADDs) viral vector to target VTA GABA neurons expressing Cx36 GJs in order to chemogenetically modulate their activity. In order to more conclusively demonstrate the role of this sub population of VTA GABA neurons in regulating DA neural activity and release we used electrophysiology to characterize the electrical changes that occur in VTA DA and GABA neurons when Cx36-expressing VTA GABA cells were selectively activated. In addition, we evaluated the effects of activation of VTA GABA neurons on brain stimulation reward and alcohol consumption in ethanol naive and dependent mice. Results indicate that there are two populations of GABA neurons in the VTA, one that is GAD65+/Cx36+ and one that is GAD67+/Cx36-. Activation of Cx36+ VTA GABA neurons by clozapine-n-oxide (CNO) in mice injected with Gq DREADD activated VTA DA neurons and subsequent DA release in the NAc, suggesting that Cx36-containing GABA neurons are inhibiting non-Cx36 GABA neurons to disinhibit DA neurons. In hM3Dq animals, CNO administration provided a rewarding stimulus in the conditioned pace preference paradigm, and reduced consumption in the drink-in-the-dark ethanol consumption paradigm in dependent and naïve mice. A better understanding of the circuitry of the mesolimbic DA system is key to understanding the mechanisms that lead to addiction and may ultimately lead to improved therapies for substance abuse.

The prevailing view is that enhancement of dopamine (DA) transmission in the mesolimbic system leads to the rewarding properties of alcohol. The mesolimbic DA system, which plays an important role in regulating reward and addiction, consists of DA neurons in the midbrain ventral tegmental area (VTA) that innervate the nucleus accumbens (NAc). It is believed that VTA DA neurons are inhibited by local gamma-aminobutyric acid (GABA) interneurons that express connexin-36 (Cx36) gap junctions (GJs). We have previously demonstrated that blocking Cx36 GJs suppresses electrical coupling between VTA GABA neurons and reduces ethanol intoxication and consumption suggesting that electrical coupling between mature VTA GABA neurons underlies the rewarding properties of ethanol. The aim of this study was to further investigate the role of VTA GABA neurons expressing Cx36 GJs in regulating DA neuron activity and release and mediating ethanol effects on VTA GABA neurons. To this end, we customized a Designer Receptor Exclusively Activated by Designer Drugs (DREADDs) viral vector to target VTA GABA neurons expressing Cx36 GJs in order to chemogenetically modulate their activity. In order to more conclusively demonstrate the role of this sub population of VTA GABA neurons in regulating DA neural activity and release we used electrophysiology to characterize the electrical changes that occur in VTA DA and GABA neurons when Cx36-expressing VTA GABA cells were selectively activated. In addition, we evaluated the effects of activation of VTA GABA neurons on brain stimulation reward and alcohol consumption in ethanol naive and dependent mice. Results indicate that there are two populations of GABA neurons in the VTA, one that is GAD65+/Cx36+ and one that is GAD67+/Cx36-. Activation of Cx36+ VTA GABA neurons by clozapine-n-oxide (CNO) in mice injected with Gq DREADD activated VTA DA neurons and subsequent DA release in the NAc, suggesting that Cx36-containing GABA neurons are inhibiting non-Cx36 GABA neurons to disinhibit DA neurons. In hM3Dq animals, CNO administration provided a rewarding stimulus in the conditioned pace preference paradigm, and reduced consumption in the drink-in-the-dark ethanol consumption paradigm in dependent and naïve mice. A better understanding of the circuitry of the mesolimbic DA system is key to understanding the mechanisms that lead to addiction and may ultimately lead to improved therapies for substance abuse.

The purpose of this study was to investigate the relationship between movement competency and health related quality of life (HRQOL) in adults aged 55 to 75 years. Seventy-eight, male (40) and female (38), subjects completed the study. Their mean (SD) age, height, and mass were 64.9 (5.8) years and 63.6 (4.9) years, 1.8 (.08) m and 1.7 (.07) m, 82.6 (11.8) kg and 70.3 (17.9) kg, for male and female, respectively. Subjects completed several tests in 3 categories: movement competency (Functional Movement ScreenTM [FMS] [all 7 tests], sitting-rising test [SRT]); physical activity level (Physical Activity Scale for the Elderly [PASE]); and health related quality of life [HRQOL] (SF-36v2). A linear regression model was then developed to examine the relationship of a number of variables to quality of life. The strongest relationship to HRQOL was the FMS, with a positive correlation of 0.474 which is highly significant (p < 0.0001). Once the FMS score was accounted for, no other terms in the regression model were significant. The correlation between our two assessments of movement competency, the FMS and SRT was 0.644 which is highly significant (p < 0.0001). Our primary hypothesis was supported that those with better movement competency have a better health related quality of life. Our results suggest further research should be undertaken to see if properly administered individualized corrective therapeutic exercise programs could improve older adults' movement competency and thereby improve their quality of life.

The relationship between stress and physical health has been well established in the medical and psychological literature. Mindfulness meditation is a practice that has been successfully used to reduce stress in several populations, and the construct itself has recently begun to be measured as a naturally occurring characteristic. A recent study demonstrating the significant relationships between mindfulness, stress, and physical health prompted the investigation in the present study of the possible mechanisms underlying these relationships. It was hypothesised that the relationship between mindfulness and physical health would be largely mediated by stress, and that in addition, mindfulness would explain a significant proportion of the variance in health after stress had been accounted for. Participants were 129 undergraduate students who completed a battery of self-report questionnaires including the Perceived Stress Scale, the Short-Form 36 Health Survey, and two recently developed measures of mindfulness; the Mindful Attention and Awareness Scale and the Kentucky Inventory of Mindfulness Skills. Perceived stress was shown to account for a large proportion of the relationship between mindfulness and health, and mindfulness was also shown to explain a significant proportion of the variance in physical health after stress had been controlled for. An additional finding was that acceptance demonstrated stronger relationships with both physical and mental health than any of the other components of mindfulness studied. Potential mechanisms of mindfulness that may help explain these findings are discussed.

No description available.