Sammanfattning   Bakgrund: Efter införandet av IFRS standarder i Sverige har andelen redovisad goodwill ökat allt mer bland börsbolagen. Detta har resulterat i att allt fler investerare fäster större vikt vid goodwill och där en nedskrivning förmedlar väsentlig ny information till marknaden. Ett problem är dock att en nedskrivningsprövning innehåller flertalet komplexa bedömningar såsom identifiering av kassagenererande enheter och tillämpning av diskonteringsränta. Om företagen inte har den expertis som krävs kan det leda till orimliga värderingar. Det finns både interna och externa indikationer på när goodwillvärdet försvagas och då klientföretagen har en djupare intern information försvåras revisorns möjligheter vid granskning, vilket kan anses vara en stor börda för revisorn. Att goodwill ökat i omfattning och allt större fokus riktas mot posten, leder till att även granskningen av goodwill bör öka i betydelse för revisorer. Deras roll är att inge förtroende åt klientföretagens finansiella rapporter och motsvara samhällets normer och etiska synsätt. Därmed tilltar intresset att veta hur revisorer praktiskt går tillväga då de granskar en goodwillpost upprättad enligt IFRS regler. Syfte: Syftet med denna studie är att beskriva revisorns arbetsgång vid en granskning av goodwill upprättad enligt IFRS samt diskutera hur revisorns arbete påverkas av omständigheter i dess närhet. Målet är att studien ska kunna bidra till att intressenter av finansiella rapporter kan få en bättre förståelse för hur revisorn granskar goodwillposter. Metod: För att uppfylla studiens syfte valde vi att tillämpa en kvalitativ metod för att få en så djup förståelse för revisorers tillvägagångssätt som möjligt. Vi började med att undersöka vilka revisorer som granskat börsbolag med stora goodwillposter i förhållande till eget kapital. På detta sätt kunde vi avgöra vilka revisorer och revisionsbyråer som har stor erfarenhet av väsentliga goodwillposter. Sedan har intervjuer genomförts där revisorerna fått återge sitt tillvägagångssätt vid granskning av goodwill och dennes personliga uppfattningar kring ämnet. Slutsats: Theory of Practice har fungerat i syfte att hjälpa oss analysera den individuella revisorns praktiska tillvägagångssätt på ett djupare plan. Goodwillgranskning kan anses vara en problematisk situation där revisorn ständigt behöver utveckla sin kunskap för att kunna upprätthålla den viktiga roll revisorn har i företagsvärlden och samhället i stort. Studien visar att revisorerna högst motsägelsefullt tenderar att uppfatta goodwill som en komplex redovisningspost, samtidigt anser de att den inte är särskilt svår att hantera. Studien visade även att trots splittrade personliga åsikter om IFRS regler så agerar revisorerna på ett relativt enhetligt sätt då en goodwillpost granskas. Revisorns agerande påverkas av sina kollegors förväntningar men även klientföretagets förtroende. Den främsta förklaringen till dessa slutsatser är att revisionsbyråerna skapat kontroll över revisorernas tillvägagångssätt genom en uppbyggd organisationsstruktur med flera kunskapsintensiva stödfunktioner. Genom att bidra revisorerna med dessa resurser kan byråerna styra utvecklingen av ett gemensamt synsätt på hur ett problem ska lösas. Revisorerna ser stödfunktionerna som en kunskapskälla vilket inger en känsla av trygghet. Denna effektiva strategi leder till att kunskap sprids och underlättar revisorns granskningsarbete. Nyckelord: goodwill, IFRS, nedskrivning, revision, revisor, granskning, Theory of practice. / Abstract   Background: Following the introduction of IFRS standards in Sweden, the amount of goodwill has soared among listed companies. This makes investors pay more attention to goodwill and impairment gives substantial new information to the market. One problem is that impairment test contains several intricate assessments, such as the identification of cash generating units and the application of discount rate. If the companies don’t have the required expertise, it may lead to unreasonable valuations. There are both internal and external indications of goodwill impairment, where clients have access to more internal information than the auditor. This can be considered as a great burden for the auditor to overcome. Since goodwill, as an asset, has become more important this implies that review of goodwill should increase in importance for auditors. Their role is to increase trust in financial reporting and meet societal norms and ethics. Thereby, there is an increasing interest to understand how auditors review goodwill according to IFRS. Purpose: The purpose of this study is to describe the auditor´s review procedures related to goodwill according to IFRS and to discuss how the auditor´s work is influenced by the circumstances in its vicinity. The objective of the study is to contribute with an increased understanding among stakeholders about the auditor´s review of goodwill. Method: In order to fulfill the purpose of this study, we chose a qualitative method to get as deep understanding of an auditors' approach as possible. We began by examining the auditors who audited the listed companies with large goodwill relative to shareholders’ equity. In this way, we could determine which auditors and audit firms that have best experience of goodwill items. After narrowing down the list we ask auditors to reproduce their approach and personal views of goodwill auditing through interviews. Conclusion: Theory of Practice has worked in order to help us analyze the individual auditor's practical approach on a deeper level. Goodwill review can be considered a problematic situation where the auditor continuously improve their knowledge in order to maintain the important task of the auditor have in the corporate world and society in general. Contradictory the study shows that auditors tend to recognize goodwill as a complex accounting item, but at the same time they do not consider that it is particularly difficult to manage. The study also shows that despite the fragmented personal views on IFRS rules the auditors acting in a relatively uniform manner as goodwill are reviewed. Auditor's behavior is influenced by their colleagues' expectations as well as the client company’s confidence in them. But the main explanation for these findings is that audit firms create control over the auditors approach through organization structure with a number of knowledge-intensive support functions. By contributing resources to the auditors, the audit firms are able to develop a common approach to how a problem should be solved. The auditors find the support functions as a knowledge source which inspires a sense of security. This determinacy leading to that knowledge distributes and facilitates the auditor's review. Keyword: goodwill, IFRS, impairment, accounting, audit, auditor, Theory of Practice

多數人仰賴視覺做為探索世界的管道，連帶的視覺性符號或語言用法也成為人際互動最主要的溝通方式。視障者佔全台灣總人口數約千分之二的比例，在視覺型態的社會中，他們的生活經驗為何？如何看待自身的定位與外在社會環境？這些都是值得討論的問題。 基於此，本研究旨在探討台灣重度視覺障礙者個人的生涯發展，內容涵蓋重度視障者本身的自我概念、教育過程、就業過程等層面及其影響，此外，外在環境如社會態度、重要他人與相關就業政策等，亦是本研究所欲探討的主要範疇。 本研究係採質性研究方法，其中透過深度訪談了解視障個案之生命經驗、想法與感受，經由參與觀察實際接觸視障個案的生活，輔以相關文件做為參考，做為探討重度視障者生涯發展之基礎。根據上述資料彙整並描述五位視障個案的生命故事，簡潔言之，得到下列發現： 一、自我概念於視障者個人生涯中扮演的角色： 1.自我概念發展與社會互動有關，與生理障礙未必有直接相關；2.視障者亦有個別差異，不應以偏蓋全而加諸刻板印象；3.自我概念型態影響個人的生涯決定與發展方向。 二、教育和視障者個人生涯之關係： 1.學校的課程安排影響未來就業，其中缺少生涯輔導相關課程；2.視障者本身強調走讀教育與啟明學校的影響有所差異。 三、視障者求職就業的現況： 1.部分機構以刻板印象先行否定其就業能力；2.職業訓練經常是就業的前提；3.不同社會文化對於按摩工作的評價差異兩極。 四、外在社會環境和視障者個人生涯發展之關係： 1.外在世界由明眼人所支配，包括溝通之符號與言語用法皆以視覺做為基礎；2.與社會大眾之間缺乏相互理解而產生鴻溝；3.真正的需求和政策間存有落差；4.建設無障礙環境需以同理心為前提，兼顧視障者與非視障者的需求。 依據研究結果提供以下建議： 一、實務建議：1.進用視障者應由政府機構與教育單位先行做起；2.教育機構安排一般生體驗視障生活，增進對視障者的了解；3.透過廣播電台讓社會大眾重視視障者的需求；4.透過替代役的方式恢復視協員的制度；5.志工可依個人專長加以訓練。 二、對未來研究之建議：1.探討走讀與啟明不同教育背景對於視障者的生涯發展影響；2.探討不同城鄉地區視障者的生涯發展；3.探討從事不同職類之視障者的生涯發展；4.比較國內外重度視障者的生涯發展；5.攝影器材可以作為參與觀察之工具。 / Most people rely on their vision as the medium to explore the world; therefore, visual symbols or linguistic usages soon become the main communication way of human-to-human interaction. Whereas individuals with visual impairment in Taiwan represent approximately 0.2% of the total population, we would like to know what lives the visually impaired have experienced in this visual-type society? How they position themselves and what their perspectives are on the external society? These are issues worth discussing. Based on the foregoing, this research mainly discusses the career development of individuals with severe visual impairment, including various dimensions and influences such as their self-concepts, education processes, employment courses, and so on. Moreover, the public attitude, significant others and relevant employment policies related to the external society are also main points in this study. The study adopts qualitative research by conducting in-depth interviews with the visually impaired individuals to realize their life experiences, thoughts and feelings. Via not only participant observation and practical contact toward these cases, the researcher also applies related documents as the reference to be the foundation of discussing the career development of people with severe visual impairment. According to the collected information mentioned above and life narratives of five visually impaired cases, the main findings of study are summarized as followed: (1) The role self-concept plays in visually impaired individuals’ careers: 1. Self-concept of an individual with visual disabilities has concern with social interaction, but not necessarily directly relates to the physiological handicap. 2. The visual impaired also have individual differences so that we should avoid the so-called stereotype that may divide them into only a few categories. 3. Their own conceptual models about themselves do affect their decision of career and the direction they choose to develop. (2) The relationship between education and visually impaired individuals’ own careers: 1. Curriculum designs in school influence the future career, however, there is a lack of related career guidance. 2. Individuals with visual impairment themselves emphasize that the influence of inclusive education differs from that of school for the blind. (3) The recent employment status of people with visual disabilities: 1. Some institutions even deny the working ability of visually impaired people based on the fixed stereotype. 2. Job training is usually the prerequisite for them to obtain a job. 3. Different societies or cultures tend to see the massage job with extremely opposing opinions. (4) The connection between external society and personal career development of the visually impaired people: 1. People with vision dominate the outward world, so that symbols we communicate with each other and languages we use in daily life are all based on the “ sight ”. 2. Gaps appear between visually impaired individuals and the public due to the shortage of mutually understandings. 3. What people with visual impairment practically demand differs from our policies. 4. The barrier-free environment should be constructed under the prerequisite of empathy that look after both the visible and the invisible. Below are suggestions based on the results of this research: (1) For the practice: 1. Government apparatus and education institutes should lead the way to hire the visually impaired people. 2. Education institutes arrange normal people to experience invisible life to be acquainted with these visually disabled people more. 3. Arousing people to pay much attention to needs of this visually impaired individuals through the broadcaster. 4. By way of substituted soldiers we may bring the system of guide people back. 5. Volunteers can be trained according to their professional specialties. (2) For the oncoming research: 1.To explore how the two different educational backgrounds of inclusive education and school for the blind affect the career development of people with visual impairment. 2. To compare their career developments of towns and countries. 3. To enquire their career developments of various positions. 4. To compare the native career developments of visually disabled people with overseas. 5. To use photographic equipments can be used as tools for participant observation.

There is an ongoing evolution of technology towards network convergence and ubiquitous information society in which users have broadband access to information resources and services anywhere, anytime. To realize this vision, a communication infrastructure has to be able to support a core backbone network delivering ultra-high capacity data services, a ubiquitous broadband wireless for last-mile access, and a control/management plane providing intelligent control to the infrastructure. Desirable characteristics of the infrastructure include insertion of future technology, intelligent spectrum management, cost-efficient upgradeability, flexible scalability, and cognitive networking capabilities. Unfortunately, present electronic technology alone is incapable of meeting these requirements.This dissertation describes the initial research into the realization of such an architecture that comprises of three crucial frameworks: 1) photonic-based; 2) dynamic chain processing; 3) and physical layer awareness. Due to the superior signal transport properties of optics, an underlying photonic data layer is able to provide the architecture with much wider bandwidth, greater RF-frequency-scalability, and higher operating RF-frequency. Photonics also enables diverse technologies to be integrated into a seamless communications platform. Dynamic processing chain framework provides the flexibility and future-proof capability via reconfigurability and componentization. Physical-layer-awareness offers support for automated adaptation and intelligent configuration of the data plane in response to the dynamic conditions of the physical layer. Crucial functional blocks in this awareness are: efficient estimation of physical impairments of the components and links; an effective dynamic impairment monitoring mechanism; and proficient adaptation to either maximize or optimize performance.Though the architecture encompasses both optical transport network (OTN) and photonic radio, this dissertation focuses more on the OTN. Central themes of OTN in this dissertation include relating Q-factor with various optical impairments from the perspective of an end-to-end optical path, and extending physical layer awareness with impairment routing. One of the key findings advocates that filtering is a serious limitation to bit-rate independence, protocol independence and network scalability promised by transparent network.

Adults with language impairment have poor language skills, but may or may not have reading deficits. For those identified with literacy difficulties as children, deficits in the skills related to sublexical level decoding skills can persist into adulthood. Decoding deficits, current or remediated, would implicate the sublexical interaction of orthography and phonology. In addition, the heterogeneous reading profiles of adults with language impairment provide an opportunity to examine whether the deficits in this bidirectional link between orthography and phonology are related to reading deficit specifically or language impairment globally. Sixty adults, 30 with language impairment and 30 with typical language, participated in this study. Nonword stimuli, orthogonally varied based on orthographic and phonological neighborhood density, were presented in two sublexical tasks, nonword repetition and nonword spelling. The experiment revealed a pattern of similar responses for adults with and without language impairment. However, adults with impaired language had significantly poorer performance on both the nonword repetition task and the nonword spelling task. Additional analyses indicated that both language and literacy measures predicted the overall performance on the orthogonally varied nonword repetition and nonword spelling tasks. This study highlights the existence of a bidirectional influence between phonological and orthographic processing. For adults with language impairment it appears that this bidirectional link is intact at the sublexical level.

This thesis examined phonological processing in adults with postlingually acquired moderate-to-severe hearing impairment (HI) and whether explicit working memory processing of phonology and individual working memory capacity (WMC) can compensate for degraded phonological representations in this group (papers I-III). A second aim was to provide reference data for a test of WMC, the reading span test, and to examine the relation between reading span test performance and speech recognition in noise in a larger sample of 50-89 year olds with HI (paper IV). Non-auditory tasks of phonological processing, episodic long-term memory and WMC were used in papers I-III, and both behavioral and electrophysiological measures were collected. Results showed that phonological processing was impaired in the group with HI but that WMC and explicit working memory processing of phonology could be employed to compensate for degraded phonological representations. However, this compensation may come at the cost of interfering with episodic memory encoding. An  electrophysiological marker of HI in text-based rhyme judgments was found. Paper IV presented reference data for reading span test performance in two versions of the test in individuals with HI, and results suggesting that WMC may be differentially predictive of speech recognition in noise in different age groups of older adults with HI. The clinical implications of the present results concerns the double disadvantage of individuals with lower WMC and HI. A structured assessment of WMC in rehabilitative settings would help to identify these individuals and tailor treatment to their needs. The reading span test is suggested as a suitable future candidate for clinical WMC assessment. / I denna avhandling undersöktes fonologiska processer hos personer med postlingualt förvärvad, måttlig till mycket grav hörselnedsättning (HNS) och om inkoppling av explicit bearbetning av fonologi eller individuell arbetsminneskapacitet kan kompensera för försämrade ljudminnen i denna grupp (studie I-III). Ett andra syfte var att sammanställa referensdata för ett test av arbetsminneskapacitet, lässpann, och undersöka relationen mellan prestation på lässpann ochigenkänning av tal-i-brus i en större grupp av 50-89 åriga personer  med HNS (studie IV). Icke-auditiva test av fonologisk förmåga, episodiskt långtidsminne och arbetsminneskapacitet användes i studie I-III och både beteendedata och elektrofysiologiska data samlades in. Resultaten visade på försämrad fonologisk förmåga i gruppen med HNS men också att explicit bearbetning av fonologi och arbetsminneskapacitet kunde användas för att kompensera för försämrade fonologiska representationer i denna grupp. Denna kompensation kan dock ske på bekostnad av att inkodning i episodiska långtidsminnet störs. Vidare identifierades en elektrofysiologisk markör för HNS i en textbaserad rimuppgift. I studie IV presenterades referensdata i två versioner av lässpanntestet för personer med mild till mycket grav HN och resultat som pekar mot möjliga skillnader mellan olika åldersgrupper i hur väl arbetsminneskapacitet predicerar igenkänning av tal-i-brus. Kliniska implikationer rör den dubbla belastning det innebär att ha både en HN och relativt sänkt arbetsminneskapacitet. En strukturerad bedömning av arbetsminneskapacitet i samband med rehabilitering skulle kunna bidra till att synliggöra dessa personer och anpassa insatser efter deras behov. Lässpanntestet är ett test som i framtiden skulle kunna vara användbart i det sammanhanget.

Il existe actuellement de nombreux tests visant à mesurer la capacité à percevoir la pulsation rythmique dans la musique ainsi que l’habileté à synchroniser ses mouvements avec celle-ci. Ces tests présentent toutefois certaines lacunes méthodologiques (longue durée d’administration, différence de stimuli entre les sous-tests, mauvais appariement des conditions). Le Montreal-Beat Alignment Test (M-BAT) a été élaboré afin de palier à ces lacunes et d’offrir une mesure simple et sensible de ces habiletés. Une étude de sensibilité a été menée auprès de 90 participants. Pour la tâche de perception, nous observons une distribution avec une légère asymétrie négative et sans présence d’effet plancher ou plafond. Les performances aux tâches de perception et de synchronisation sont modérément corrélées, suggérant qu’une bonne perception de la pulsation s’accompagne généralement d’une bonne capacité à se synchroniser avec celle-ci. Également, des cas de déficits dans l’une et/ou l’autre de ces habiletés sont rapportés, indiquant la présence de dissociations entre perception et synchronisation à la pulsation musicale. / There are currently many tests to measure the abilities to perceive the beat in music and to synchronize its movements with it. These tests, however, have certain methodological shortcomings (long duration of administration, different stimuli between sub-tests, mismatch conditions). The Montreal-Beat Alignment Test (M-BAT) has been developed to overcome these deficiencies and provide a simple and sensitive measurement of these skills. A sensitivity study was conducted with 90 participants. For the task of perception, we see a distribution with a slight negative asymmetry and without the presence of floor or ceiling effect. The performances for the perception and synchronization tasks are moderately correlated, suggesting that a good perception of the pulse is usually accompanied by a good ability to synchronize with it. Also, case deficits in one and/or the other of these skills are reported, indicating the presence of dissociations between perception and synchronization with the musical beat.

African American families of youth with Attention-deficit/hyperactivity disorder (ADHD) traditionally have lower rates of ADHD treatment compared to nonminority groups. These treatment disparities underscore the importance of better understanding the barriers to treatment for these families. Therefore, in a sample of 67 African American caregivers of children with ADHD, the current study examined (1) factors that predict barriers to treatment for African American families of children with ADHD and (2) whether caregiver impairment mediates comorbid behavior problems and barriers to treatment for African American youth with ADHD. Analyses revealed that caregiver impairment predicted barriers to treatment and mediated the relationship between comorbid behavior problems and barriers to treatment. These findings highlight how caregiver impairment may play a significant role in preventing African American families from engaging in ADHD treatment for their child. Furthermore, targeting caregiver impairment in treatment may be particularly beneficial for African American families of youth with ADHD.

I samband med att IFRS infördes för svenska börsbolag 2005 förändrades reglerna för hantering av goodwill. Istället för årlig avskrivning innebar förändringen att posten skulle testas för en eventuell värdeförändring genom nedskrivningsprövning. Forskning visar att företagsledningar tenderar att agera opportunistiskt i syfte att inte behöva göra nedskrivningar. Ett sådant agerande är möjligt då redovisning och beräkning av goodwill samt bestämmande av antaganden helt och hållet ligger i företagens händer. Forskningen är väldigt sparsam när det kommer till hur användare uppfattar den information som företagen redovisar om nedskrivningsprövning i sina finansiella rapporter. Syftet med denna studie är att skapa en bild av hur investerare och företag uppfattar den information som företag enligt IFRS standarder ska lämna i sin årsredovisning om företagets nedskrivningsprövning av goodwill. Samt att förklara varför investerare och företag uppfattar informationen på detta sätt. För att kunna besvara forskningsfrågan och uppnå syftet med studien har en kvalitativ metod med abduktiv ansats använts. Med väl motiverade avgränsningar har studien undersökt uppfattningar hos sex informanter (tre företag och tre investerare). Genom semistrukturerade besöks- och telefonintervjuer har ingående diskussioner med informanterna resulterat i ett omfattande empiriskt material. Med hjälp av operationaliserade teoretiska begrepp och väl definierade uppfattningsbegrepp har det empiriska materialet analyserats. Studien har resulterat i identifiering av problem som bottnar i lagändringen 2005 och som drabbar användaren av informationen (om goodwill i finansiella rapporter) hårdast. Viktiga slutsatser som studien har resulterat i är att användbarheten, relevansen och trovärdigheten i den information som redovisas om nedskrivningsprövningen är bristfällig. Även fullständigheten och noggrannheten i informationen upplevs som bristfällig i det hänseendet för att förstå nedskrivningsprövningen men det råder inget tvivel att redogörelserna innehåller den information som den förväntas innehålla utifrån lagkrav. Ekonomiska händelser som påverkar företag i allmänna termer, finner studien inte påverkar företags nedskrivningsprövning av goodwill. Det framkommer också tydliga bevis på att företagsledningar tenderar att justera bakomliggande variabler i värderingsmodellen i syfte att inte behöva göra nedskrivningar, vilket är i linje med tidigare forskning.

Students identified by the special education classification Other Health Impairment (OHI) represent the third largest group of students receiving special education services in the United States. The special education services offered these students include both academic and health related supports. The delivery of these services is enhanced when a partnership exits between the primary stakeholders; the student, parents, the school personnel, and the medical personnel. The use of Family Centered Care principles in the delivery of these services supports and maintains the partnership. Following the qualitative analysis of a series of interviews of parents whose children were classified as OHI, descriptive and inferential themes were derived from the interview data. These themes are discussed relative to the parents’ belief that the classification provided; access to appropriate special education and school-based health care allowing their children to achieve their maximum potential, parental satisfaction with the special education and school-based health care services provided, and the use of Family-Centered Care principles. Key Words: special education, health impairment, OHI, family

Adolescents with behavioral difficulties and emotional and behavior disorders (EBD) or other health impairment (OHI) have demonstrated deficits in reading, and these deficits appear to remain stable or worsen over time. Reading fluency is an essential skill for overall reading achievement, yet relatively few studies have addressed reading fluency intervention for adolescents, particularly adolescents with behavioral difficulties. This study used a multiple baseline across participants design to evaluate the effect of a repeated reading intervention on the reading fluency and comprehension skills of middle school students with reading difficulties and behavioral difficulties and EBD or OHI. The intervention involved repeated reading combined with an audio-recorded model and cues to read for comprehension. Working independently at a classroom computer, participants received six to nine minutes of daily supplemental fluency instruction over a four-week period. Instruction involved listening to an audio recording of a model reading a passage, receiving cues to read for understanding, reading the passage aloud while using the computer to record the reading, listening to the recording, and reading the passage aloud again while recording. Results indicated no functional relation between the intervention and the number of words correct per minute or the percentage of comprehension questions answered correctly. However, on-task behavior did improve during study session when compared with on-task behavior during regular classroom instruction. The findings of the study have implications for addressing the needs of adolescents with behavioral difficulties who have reading difficulties.