<p>The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent’s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data. When we draw our conclusions we’re using both empirics and logics, this method characterises the hypothetic-deductive method.</p><p>The theory we studied to reach our hypothesis mainly consisted of positive accounting theory, the agency theory and utility maximising theory. But we also studied existing laws, accounting standards and the special nature of goodwill as an asset to create a better understanding of how the different respondent groups would answer the question.</p><p>The result of our research showed us that more non-preparers than preparers supported IASBs proposition, but the difference between the groups was not large enough to generalize our result and we could not statistically establish any relation with help from our Chi2 test. The result that preparers to a large extent agreed with IASB is interesting because it doesn’t correspond with the theories about positive accounting theory, agency theory and the theory about utilising individuals that we have studied. From the result a few questions arise. Could it be that preparers aren’t as utilising as the theory says? Another theory that could answer this question is the stewardship theory.</p><p>Our conclusion after studying and analysing our theory and research results is that there in fact is a difference between the respondent groups preparers and non-preparers attitude towards IASBs proposal, even if the difference is smaller than we first thought.</p>

<p>My essay is about how teachers work with pupils who already are able to read and write when they start first grade. I have focused on the different ways teachers use, and if there are any differences in their teaching concerning those pupils who already know how to read and write. I discuss current research about which methods and different ways the teachers use. I have interviewed teachers in different schools about how their methods and their way of working are different when it comes to handling those pupils. My conclusion is that there is a big difference in the way teachers work when it comes to putting letters together for those who are able to read and write. Although, all teachers agreed on the necessity of letting all pupils, even those who know how to read and write, practice on writing letters.</p> / <p>Min uppsats behandlar hur lärarna arbetar med de barn som redan kan läsa och skriva när de kommer till första klass. Det jag har fokuserat på är vilka sätt som lärarna använder sig av vid undervisningen för de elever som redan kan läsa och skriva. Jag lyfter fram aktuell forskning om vilka metoder och arbetssätt lärare arbetar på. Jag har intervjuat lärare på olika skolor för att se om deras arbetssätt och metoder skiljer sig. I mitt resultat kom jag fram till att det är väldigt stor skillnad på lärarnas arbetssätt vid sammanljudningen då de lär de elever som redan kan läsa. Alla lärare anser dock samtidigt att elever ska träna på att skriva bokstäver även om de kan skriva.</p>

Leserbriefe zu den Themen: - Gelungenes Nahost-Heft - Soziale Transformation ist der Schlüssel

Repliken und Leserbriefe: - Russische Klischees – Polnische Klischees - Außenpolitik und Linke

The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent’s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data. When we draw our conclusions we’re using both empirics and logics, this method characterises the hypothetic-deductive method. The theory we studied to reach our hypothesis mainly consisted of positive accounting theory, the agency theory and utility maximising theory. But we also studied existing laws, accounting standards and the special nature of goodwill as an asset to create a better understanding of how the different respondent groups would answer the question. The result of our research showed us that more non-preparers than preparers supported IASBs proposition, but the difference between the groups was not large enough to generalize our result and we could not statistically establish any relation with help from our Chi2 test. The result that preparers to a large extent agreed with IASB is interesting because it doesn’t correspond with the theories about positive accounting theory, agency theory and the theory about utilising individuals that we have studied. From the result a few questions arise. Could it be that preparers aren’t as utilising as the theory says? Another theory that could answer this question is the stewardship theory. Our conclusion after studying and analysing our theory and research results is that there in fact is a difference between the respondent groups preparers and non-preparers attitude towards IASBs proposal, even if the difference is smaller than we first thought.

My essay is about how teachers work with pupils who already are able to read and write when they start first grade. I have focused on the different ways teachers use, and if there are any differences in their teaching concerning those pupils who already know how to read and write. I discuss current research about which methods and different ways the teachers use. I have interviewed teachers in different schools about how their methods and their way of working are different when it comes to handling those pupils. My conclusion is that there is a big difference in the way teachers work when it comes to putting letters together for those who are able to read and write. Although, all teachers agreed on the necessity of letting all pupils, even those who know how to read and write, practice on writing letters. / Min uppsats behandlar hur lärarna arbetar med de barn som redan kan läsa och skriva när de kommer till första klass. Det jag har fokuserat på är vilka sätt som lärarna använder sig av vid undervisningen för de elever som redan kan läsa och skriva. Jag lyfter fram aktuell forskning om vilka metoder och arbetssätt lärare arbetar på. Jag har intervjuat lärare på olika skolor för att se om deras arbetssätt och metoder skiljer sig. I mitt resultat kom jag fram till att det är väldigt stor skillnad på lärarnas arbetssätt vid sammanljudningen då de lär de elever som redan kan läsa. Alla lärare anser dock samtidigt att elever ska träna på att skriva bokstäver även om de kan skriva.

none

<p>This essay analyses fifty electronic Nigerian scam letters or spam in order to find out whether they can be considered a genre of their own according to Swales’ (1990) definition. It is comparing the Nigerian scam letters to sales promotion letters, as presented by Bhatia (1993). The functional moves Bhatia (1993) found in the sales promotion letters were applied to the Nigerian scam letters, and three functional moves unique for the scam letters were established. The functional moves specific to the Nigerian scam letters together with the scam letters’ compatibility with Swales’ (1990) definition of genre, give support for this essay’s argument that the Nigerian scam letters constitute a genre of their own.</p>

Thesis (Ph. D.)--University of Missouri-Columbia, 2003. / Typescript. Vita. Includes bibliographical references (leaves 246-265). Also available on the Internet.

Thesis (Ph. D.)--University of Missouri-Columbia, 2003. / Typescript. Vita. Includes bibliographical references (leaves 246-265). Also available on the Internet.