The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

In his master thesis, Johan Jutterström pursues an anti-aesthetic and ethic artistic process. He?s using mainly three different strategies; reasoning through text, composing for ensemble, and solo improvising on the saxophone. Through composing the piece for 12 musicians Trästolen, Jutterström tries to erase himself and his taste from the music. In that endeavor he looks to physics as a catalyst.

Företagsuppköp är en vanlig företeelse på aktiemarknaden och sker ofta då en budgivare tror att ett målbolag har en outnyttjad värdemaximeringspotential, exempelvis pga. att den nuvarande ledningen inte utnyttjar bolagets resurser optimalt.Av denna anledning finns det ofta skäl för ett målbolags ledning att anta att de kommer att bytas ut om ett uppköp går igenom varför de får incitament att motarbeta budet. Budet kommer härvid att definieras som ett fientligt bud och de åtgärder som vidtas för att förhindra budets genomförande kallas för försvarsåtgärder.Man kan här genast se att en intressekonflikt aktualiseras. Målbolagets aktieägare har ett intresse av att få så hög avkastning om möjligt på den investering som de gjort i bolaget, ett attraktivt bud kan härvid vara av stort intresse. Målbolagets ledning, å andra sidan, kan ofta räkna med att bli avsatt vid ett lyckat uppköp och kan därför ha anledning att motarbeta även ett för aktieägarna gynnsamt bud.Mot bakgrund av denna intressekonflikt har två skilda system för reglering kring försvarsåtgärder utvecklats.

The purpose of this study is to describe and analyze how auditors are affected by quality controls and if audit practice changes because of quality controls. To fulfill the purpose of this study there has been interviews made with five auditors. The conclusion by this study is that the interviewed auditors work practices are affected by quality controls and that the extent and effect depends on the auditor and the office that the auditor works in. The auditors who worked as quality reviewers at the agencies where they are employed at, we felt that they were more secured in the response towards quality controls. This may be because they are quality reviewers themselves and they know what the quality control requires and what must be met to be approved.

The subject of this thesis is the history of the library at The Göteborg Museum of Art. The aim of the thesis is to depict and analyze the emergence and the expansion of the library?s holdings until 1939. To fulfill the aim, two questions are asked. The first question is: Is it possible to argue that the library?s holdings were collected to document the entire world of art? The question is formulated in relation to a comment by Susan Wyngaard.

The aim of this study is to observe Swedish preschool children in their natural habitat and without any intervention. Four different observations are made and thereafter analyzed. Throughout the whole study the subject of interest is the children's communication in their play. Children can communicate with each other in various ways, for instance with speech and without speech, i.e. with their physical language, aesthetic and multi language.

At several occasions, an important question has been brought forward within the world of advertising and media. This is the question of whether or not ?good? advertising should be encouraged by the media. The question has an origin in a belief that such advertising can create values not only for the advertiser, but also for the medium. Although this question has arisen in business media, and although many managers work from the assumption that such relationship exists, there are none or little proof that it actually does.

Syftet med studien var att undersöka om grad av överkonfidens kunde variera mellan olika ämnesområden, med kontroll för svårighetsgrad. Ytterligare syfte var att undersöka hur överkonfidens varierar mellan olika bedömningstyper och personer. Mätinstrumenten som användes var dels frågeformulär om melodifestivalvinnare och nobelpristagare med självbedömningsfrågor om prestation, samt frågeformulär om extraversion och neuroticism. Totalt deltog 139 respondenter. Resultatet visade realistisk bedömning inom ämnesområdet melodifestivalvinnare och underkonfidens inom ämnesområdet nobelpristagare, med kontroll för svårighetsgrad.

The visions of the United Nations concerning sustainable development and conservation of biodiversity can only be realized if the human population succeeds in creating coexistence between human and wildlife. Landscape architects are able to influence on how landscapes are to be maintained and developed. The negative impact of infrastructure on wildlife has become a critical problem in Sweden and other parts of Europe. Wildlife crossings has been developed as a solution for the problems of road barriers in the landscape. The crossings are made to give animals a better opportunity to cross roads.

In 2010 the Church of Sweden initiated a project to elaborate a new handbook for church services and church documents. This handbook draft was ready to be tested in 2012. The first Sunday of Advent 2012 the church launched an extensive trial for the draft for the new handbook; this handbook draft will now be tested in a selected variety of Swedish parishes until Judgment Sunday 2013. Upon which the Church of Sweden will evaluate and respond to the comments and reactions from the Swedish congregations in terms of the handbooks proposal. My main goal with this paper is that I?m hoping to be able to examine where the need for a new handbook for church services originates.

ABSTRACTThe purpose of this essay is to investigate possible questions generated by theperformance/installation Har hon inget vettigare att göra? Du då. Har du inget annat att hitta på än att ståoch glo på henne? by the artist Elin Wikström. The Constructed Situation invites the spectator to be apart of a continuing process of thought.The subjective feeling makes an important insight to the work through methods of the aestheticsand the performative., mainly from Margaretha Rossholm Lagerlöf.

I have examined the conditions for participation in an opera masquerade. Theoretical support has been found in Michail Bachtin, Richard Schechner and Judith Butler. The main study object has been a masquerade organised by the workers of The Royal Opera of Stockholm in 1925. The masquerade is examined as a social practise with distinct aesthetic framing. The analysis shows that the opera masquerade share some characteristics with the medieval carnival culture as described by Bachtin, but differ in many ways as well.

The purpose of this study was to to examine what teachers think about visual art and how the learning process in this subject does look like. To answer these issues, I made interviews with five teachers of visual art from different schools, and I examined several examples of pupils? artworks. The stories of the teachers were analyzed in relation to governing documents and with assumptions from sociocultural theory, postmodernism and pedagogical - aesthetic research as theoretical point of view.By the qualitative interview method, the observations of the pupil?s artworks, and by the analysis of the interviews with the teachers, I have come to the conclusion that teachers think differently about art but they try to keep themselves in line with the national governing documents.

The Nasometer is a non-invasive acoustic measuring instrument that quantifies the ratio ofnasal resonance in speech. It can be used as a complement to perceptual judgment of speech impediments, for example, in patients with cleft palate and velopharyngeal insufficiency. Inorder to determine if a nasalance score is abnormal, it must be compared to norm data. The main purpose of the study was to collect reference nasalance scores in children between fourand five years of age in Linköping. An additional objective was to compare the results tonorm data collected in Umeå.

Inspirerad av den metod Åsa Dahlin använder för arkitekturanalys i "On Architecture, Aesthetic Experience and the Embodied Mind, Seven Essays" vill jag i min uppsats försöka mig på en analys av Lunds Stadshall, ritad av Klas Anshelm.Jag vill studera arkitekturen delvis ur det fenomenologiska perspektiv Maurice Merleau-Ponty presenterar i sin bok "Kroppens Fenomenologi" och lägga tyngdpunkten på själva upplevelsen av byggnaden snarare än den rent visuella aspekten av den.Jag söker även finna svar på hur modernismen i stort och Klas Anshelm specifikt förhåller sig till de fenomenologiska tankegångarna..