Sammanfattning Bakgrund För att försöka skapa en mer ändamålsenlig och effektiv kapitalmarknad utfärdade Europaparlamentet och Europarådet den 19 juli 2002 en förordning, detta i avseende att harmonisera och förbättra de internationella redovisningsstandarderna inom EU. Den första januari 2005 infördes därefter ett krav på unionens noterade bolag att redovisa i enlighet med redovisningsstandarderna IAS/IFRS. Tillföljd av detta införande förändrades tillvägagångssättet att behandla goodwill för de svenska noterade bolagen. Den linjära avskrivningen av goodwill skulle numera inte tillämpas, utan goodwill skulle nu bli föremål för en aktiv värdering i form av nedskrivningsprövningar. I och med detta sätt att värdera goodwill uppkommer det flera frågor, dessa rör de uppskattningar och bedömningar som måste göras i samband med nedskrivningsprövningar av goodwill. Detta gör enligt oss att tillförlitligheten hos detta sätt att behandla goodwill blir intressant att granska. Syfte Vi vill kunna ge bild av huruvida bedömningar och uppskattningar relaterade till nedskrivningsprövningar av goodwill är tillförlitliga och ger en rättvisande bild av bolaget. Vi vill även undersöka om den rådande lågkonjunkturen påverkar de svenska noterade bolagen som förväntat. Syftet är inte att redogöra tekniskt för hur bolagen räknar och kommer fram till det exakta uppskattade värdet på goodwill. Metod Undersökningen har skett genom en kvalitativ studie i form av semistrukturerade intervjuer. Uppsatsen kännetecknas således av ett hermeneutiskt synsätt som sätter tolkandet i centrum. Sju stycken svenska noterade bolag har slumpmässigt valts ut och intervjuats, och även en revisor. Intervjuerna har hållits med de på bolagen relevanta personer för studien. Intervjuerna har av olika anledningar skett via telefon. Intervjuerna har sedan spelats in, transkriberats och sammanställs. Intervjuobjekten har anonymiserats i undersökningen, detta har skett först och främst för att få en öppnare diskussion med de medverkande intervjuobjekten. Slutsats Vi vill vara försiktiga med att uttala oss om slutsatser kring tillförlitligheten hos svenska noterade bolags nedskrivningsprövningar av goodwill i allmänhet. Detta främst p.g.a. att vår studie inte ger några entydiga svar i frågan. Det vi dock kan säga är att det finns exempel på situationer där det kan förekomma meningsskiljaktigheter mellan vissa bolag och det rådande regelverket. I frågan huruvida det negativa konjunkturläget påverkar bolagen som förväntat, finner vi inga större anledningar till att så inte skulle vara fallet. Tveksamheter finns istället kring när och i hur stor omfattning nedskrivningar av goodwill kommer ske i de svenska noterade bolagen. Det finns dock enligt vår studie svenska noterade bolag som anser att deras goodwillvärde inte skulle kunna påverkas av en tillfällig negativ konjunktur.

Från att linjärt skriva av goodwill skall det nu bara göras nedskrivningar om nedskrivningsbehov föreligger. Syftet med vår undersökning är att kvantitativt illustrera förändringarna i kostnader för av- och nedskrivningar av goodwill sedan införandet av IFRS 3 för 60 bolag noterade på Stockholmsbörsen och som återfinns på den nordiska Large-cap listan. Enligt vår undersökning har kostnaden för goodwill mellan 2004 och 2005 sjunkit från 20 465,1 msek till 978,8 msek. Av den sammanlagda resultatökningen på 74 653,0 msek för de undersökande bolagen är 31,82 % direkt hänförlig till avskaffandet av goodwillavskrivningen.

In 2005 a new recommendation was implemented, IAS 36 "Impairment of intangible assets". The Swedish translation of the recommendation is RR 17. The previous treatment of impairment of goodwill was to amortize it over a certain amount of years. In order for a company to make impairment, they had to estimate the decrease in value of goodwill to be permanent. The new recommendation RR 17 on the other hand states that goodwill should be impaired as soon as an indication of impairment loss is revealed. This implies that the new recommendation shows the fair value of goodwill. Our problem description is; how does the impairment procedure of goodwill in companies applying RR 17 look like? In order to reach the purpose of this study, which is to understand the impairment procedure of goodwill, we used four sub questions; (1) How does goodwill arise? (2) How is goodwill divided between cash generating units? (3) How do stock listed business combinations in accordance with RR 17 estimate whether an impairment loss of goodwill exist or not, in cases where goodwill exist, how is it impaired? (4) How is goodwill revalued and how often? The study has mainly taken a hermeneutic approach because we strive to understand the impairment procedure of goodwill. We conducted a qualitative study, with semi- structured interviews. Four companies, which operate in somewhat different branches, were chosen in order to get a diversified illustration of different business areas and see if there were any differences between them. Our central concepts present general accounting principles as well as accounting principles handling impairment of goodwill, which helps the reader to receive a better understanding of the essential concepts concerning the impairment procedure of goodwill. In the analysis we connect our empirical findings with the central concepts in order to discover more dimensions of the impairment procedure of goodwill. The result from our interviews showed that the companies follow the recommendation RR 17. However we could identify some differences between the companies, which we believe are due to the fact that the companies operate in different business areas and are therefore faced with somewhat diverse risks. Further we could link the differences to be correlated to the mindsets and demands of the companies’ auditors. Finally we want to make the reader aware of the fact that the recommendation RR 17 has so far only been applied in an economic boom and therefore when we conducted this study the need to impair goodwill was very small.

One in nine North American women will be diagnosed with breast cancer in their lifetime and most will receive chemotherapy as part of their treatment. Although advances in treatment have increased survivorship, some research suggests chemotherapy results in cognitive deficits in a subset of recipients, a condition known as chemo-fog, thereby compromising quality of life. However, inconsistencies in methodology and neuropsychological assessment have complicated comparison of findings. The first objective of this thesis was to review the methodological issues with an emphasis on the quantitative techniques typically employed. A comparison of group and individual based analyses found negligible effects for both univariate and multivariate approaches while individual based analyses identified severe declines in function in a subset of participants. A standardized-regression based (SRB) approach was recommended as the method of choice. Furthermore, it was recommended that the number of tests be limited since comprehensive batteries can complicate identification due to increased risk of misclassification. Therefore, the second goal of the thesis was to evaluate the sensitivity of a reduced battery to the declines associated with chemo-fog. A comprehensive neuropsychological battery comprising 23 tests was compared to a subset of nine tests. SRB analyses demonstrated that a more selective battery was equally useful and may be appropriate for identification of chemo-fog. Given the variability in the composition of neuropsychological test batteries, the final aim of this thesis was to compare the structure of the theoretical cognitive domains with ones identified through exploratory factor analyses (principle axis factoring) to evaluate the convergence between the two. The results demonstrated there is statistical support for the conceptual framework that underlies the composition of the domains. The contributions of this thesis include providing methodological guidelines for those conducting future research in this area to ensure that results are comparable across studies and are meaningful, and evaluating the utility of a screening battery to facilitate identification of chemo-fog. In addition, it was demonstrated that despite the lack of professional guidelines informing the selection and construction of neuropsychological test batteries, there is statistical evidence to support the practice of grouping tests into domains based on theoretical grounds.

Upper limb function is important for individuals with tetraplegia because upper limb function supports global function for these individuals. As a result, a great deal of time and effort has been devoted to the restoration of upper limb function. Appropriate outcome measures that can be used to characterize the neurological status of the upper limb have been one of the current barriers in substantiating the efficacy of interventions. Techniques and protocols to evaluate changes in upper limb neurological status have not been applied to the SCI population adequately. The objectives of this thesis were to develop a measure; which is called the Graded Redefined Assessment of Strength Sensibility and Prehension (GRASSP). Development of the scoring approach, testing for reliability and construct validity, and determining impairment and function relationships specific to the upper limb neurological were established. The GRASSP is a clinical measure of upper limb impairment which incorporates the construct of “sensorimotor upper limb function”; comprised of three domains which include five subtests. The GRASSP was designed to capture information on upper limb neurological impairment for individuals with tetraplegia. The GRASSP defines neurological status with numerical values, which represent the deficits in a predictive pattern, is reliable and valid as an assessment technique, and the scores can be used to determine relationships between impairment and functional capability of the upper limb. The GRASSP is recommended for use in the very early acute phases after injury to approximately one year post injury. Use of the GRASSP is recommended when a change in neurological status is being assessed.

Upper limb function is important for individuals with tetraplegia because upper limb function supports global function for these individuals. As a result, a great deal of time and effort has been devoted to the restoration of upper limb function. Appropriate outcome measures that can be used to characterize the neurological status of the upper limb have been one of the current barriers in substantiating the efficacy of interventions. Techniques and protocols to evaluate changes in upper limb neurological status have not been applied to the SCI population adequately. The objectives of this thesis were to develop a measure; which is called the Graded Redefined Assessment of Strength Sensibility and Prehension (GRASSP). Development of the scoring approach, testing for reliability and construct validity, and determining impairment and function relationships specific to the upper limb neurological were established. The GRASSP is a clinical measure of upper limb impairment which incorporates the construct of “sensorimotor upper limb function”; comprised of three domains which include five subtests. The GRASSP was designed to capture information on upper limb neurological impairment for individuals with tetraplegia. The GRASSP defines neurological status with numerical values, which represent the deficits in a predictive pattern, is reliable and valid as an assessment technique, and the scores can be used to determine relationships between impairment and functional capability of the upper limb. The GRASSP is recommended for use in the very early acute phases after injury to approximately one year post injury. Use of the GRASSP is recommended when a change in neurological status is being assessed.

One in nine North American women will be diagnosed with breast cancer in their lifetime and most will receive chemotherapy as part of their treatment. Although advances in treatment have increased survivorship, some research suggests chemotherapy results in cognitive deficits in a subset of recipients, a condition known as chemo-fog, thereby compromising quality of life. However, inconsistencies in methodology and neuropsychological assessment have complicated comparison of findings. The first objective of this thesis was to review the methodological issues with an emphasis on the quantitative techniques typically employed. A comparison of group and individual based analyses found negligible effects for both univariate and multivariate approaches while individual based analyses identified severe declines in function in a subset of participants. A standardized-regression based (SRB) approach was recommended as the method of choice. Furthermore, it was recommended that the number of tests be limited since comprehensive batteries can complicate identification due to increased risk of misclassification. Therefore, the second goal of the thesis was to evaluate the sensitivity of a reduced battery to the declines associated with chemo-fog. A comprehensive neuropsychological battery comprising 23 tests was compared to a subset of nine tests. SRB analyses demonstrated that a more selective battery was equally useful and may be appropriate for identification of chemo-fog. Given the variability in the composition of neuropsychological test batteries, the final aim of this thesis was to compare the structure of the theoretical cognitive domains with ones identified through exploratory factor analyses (principle axis factoring) to evaluate the convergence between the two. The results demonstrated there is statistical support for the conceptual framework that underlies the composition of the domains. The contributions of this thesis include providing methodological guidelines for those conducting future research in this area to ensure that results are comparable across studies and are meaningful, and evaluating the utility of a screening battery to facilitate identification of chemo-fog. In addition, it was demonstrated that despite the lack of professional guidelines informing the selection and construction of neuropsychological test batteries, there is statistical evidence to support the practice of grouping tests into domains based on theoretical grounds.

This thesis is a qualitative interview study with the purpose of describing how women living with physical disabilities view their experiences and expectations connected to sexuality. It also aims to highlight how the surrounding society treats these women regarding their sexuality. Through semi-structured interviews; six single- and one group interview, the data was collected during a two month long Minor Field Study in Dar es Salaam, Tanzania. An interpreter, with a degree in Kiswahili/English translation at the University of Dar es Salaam was translating the interviews from Kiswahili to English. The results of this study show that the women living with physical disabilities view themselves as capable and strong sexual beings even if they at the same time face many challenges. The challenges they face are both on an individual and a structural level. These challenges are often connected to the men they have long or short relationships with and are closely linked to both how the men and the society view physical disability and the female sex. This thesis shows that when it comes to sexuality the women all hope for a radical change towards a society that can meet their needs better and the women’s stories clearly highlight the importance of seeing the society itself as the disabling mechanism instead of seeing themselves as disabled individuals.

The purpose of this article was to describe experiences of living as hearing impaired. What kind of function and importance has rehabilitation had for professionals with hearing impairment and what hearing rehabilitation meant to ease everyday life and professional life. We also wanted to know through our questionnaire what participants in the course considered as meaning full in their rehabilitation for their everyday life and professional life. Based on our purpose a qualitative approach was chosen for data collection and analysis. We have interviewed six participants of the course ”Basrehabilitering för yrkesverksamma med förvärvad hörselskada” which Kalmar Landsting offers. We have also participated during an observation week where we have been active participants in the rehabilitation course and also done a literature study of the meaning of the term disabled in a historical view. The use of method triangulation gave us the opportunity to examine things from different views and thus the possibility to increase the validity of our study. In our study we also used the term stigma and the results show that the term is relevant and that the problems surrounding hearing impairment to a large extent is connected to shame, shame created from a stigma. The results further showed that rehabilitation is significant to prevent the stigmatization for a person with hearing impairment. 2

The objective of this research is to develop a theoretical Structural Impairment Detection System (SIDS) for timber railway bridges. Due to fatigue, the timber stringers in timber railway bridges develop shear cracks. These shear cracks lead to higher bridge deflections, higher stresses in the stringers and rail, and shorter fatigue life of the system. A SIDS is proposed which links wheel path accelerations obtained from traversing freight cars to the condition of the bridge. In order to develop the SIDS, two models of timber railway bridges with various levels of structural impairment were developed. The first model was a quasi-static model developed from classical beam theory and implemented in MATLAB. The second model was a dynamic, finite element model created in LS-DYNA. Traversing axle loads were imposed on the models. The results obtained from the model were the wheel paths the axles take as they traverse the bridge. The paths were expressed as vertical displacements as a function of position on the bridge. Wheel path accelerations were obtained by numerically differentiating the vertical displacements. The accelerations were then used to train neural networks to have an input of an acceleration vector and an output of a bridge condition vector. The neural networks were trained on results from both models under three train speeds: 40 mph, 30 mph, and 20 mph. The networks were able to determine the correct bridge condition 90% of the time when the train speed was 40 mph and 70% of the time when the train speed was 30 mph. The networks were not successful in determining bridge condition when the train speed was 20 mph.