Purpose:The purpose of this study is to describe and explain the international music company reports of its intangible assets to examine whether similar methods can be applied to the Swedish market.Method:The study was based on a qualitative and abductive research approach. Collected data is mainly from secondary sources in the form of auditor approved consolidated financial statements.Conclusion:The Swedish music companies activate their intangible assets only partially or not at all, despite the fact that assets in the form of music catalogs, rights, contracts and advances are those that generate revenue for the companies. The study has resulted in a description of how the companies are doing on an international level with the IASB and FASB's regulation. With this report, we have found flaws in the way the Swedish companies prepare their accounts according to the current regulations. In the analysis, these shortcomings are highlighted and to what extent these international standards can be applied in the Swedish companies to take a step towards a more accurate picture and a harmonized and comparable accounting..

BackgroundToday a common approach to solve a complicated problem is to assemble a temporary workforce in order to solve the problem by working together within a project. One of the difficulties with working in projects is to maintain the planned budget. Working hours and costs are often exceeded. Many companies presume that any certain project will succeed, a presumption that leads companies not to anticipate risks involved in a project. In companies today there is seldom time for evaluation or moderation of a project, in order to have time for evaluation there is a great need for an adequate planning of the project.IntentThe intention with this study is to create a model for planning, budgeting and evaluation of projects within consultancy companies.MethodWith the help of interviews and discussions within the group Hamnar och Byggkonstruktioner at Sweco has evidence to present a proposal on planning, budgeting and monitoring been developed.ResultsA model has been developed to ease for consultancy companies to plan, budget, monitor and evaluate projects.

A child with functional disorder getting close to starting school has different types of schooling to choose between. Parents and the school of the matter have to agree in consultation. I use the conceptions included and segregated schooling to show different ways attend school. By included education I mean that all students with as well as without functional disorder in a group shall be completely comprised in the situation and not be separated from the group by individual exercises (Fors 2004). A segregated schooling is often pursued in special school where all the students have functional disorder and the education usually takes place in separate buildings (Emanuelsson 2001).I have completed a qualitative case study of a boy who is 14 years old and has the functional disorder Down?s syndrome and has been placed at a special school his entire schooling.

Background: Oil is the most dominating source of energy of today, it constitutes for more than 40 per cent of the worlds total energy consumption. This together with the fact that stock in oil companies has soared on the stock exchanges around the world makes oil a very interesting topic to write within. In order to gain knowledge in how to value oil companies, the authors will collect information from theory and through a questionnaire. By applying the information gathered to three companies listed on the Stockholm Stock Exchange the authors will reach an objective picture of valuation of oil companies.Purpose: To investigate how shares of stock are valuated in the oil exploring and producing industry, and what specific measures and metrics that are used in the valuation of stocks in Exploring and Producing (E&P) companies.Method: By using a qualitative approach for this thesis, the authors will investigate how the valuation of oil companies works and what measures that should be applied. The authors will use a part descriptive and part explorative study.

The paper investigates the role of packaging within brand management of FMCG food companies and their attitude towards packaging. This study enhances the understanding of how FMCG food companies actually work and strive to work with packaging..

Companies must constantly adapt to new concepts emerging in society. Socialresponsibility and sustainable development are modern concepts of today and offer avariety of activities to choose from. Therefore companies ask themselves: what areour goals and how do we reach them?The purpose of this study is to examine the possibility of creating a simplifiedmodel,targeted towards management for prioritization and decisions on variousinvestmentspromoting the environment. The research focuses on companies from themanufacturing industries.

The automotive industry is today in a world of globalisation and external factors can influence the car companies and it is important that they progress with the people. When an external factor, as the oil price, increases dramatically, it will affect the economies in different matters. Other external factors are impacted by the oil price, for example inflation, unemployment and target rates. In addition, people are changing their preferences due to the attention of the environment. With this as the foundation the problem of the essay were divided into three aspects.

AbstractLean production has become one common concept within industries to make the work more effective and to meet today?s hard competition. A challenge for Chinese production is the threat from new low cost countries. It will become very difficult to succeed to produce to a lower cost than these countries; this led to that Chinese companies must develop new strategies, according to Lee and Zhou (2000). This will put China in front of new challenges and new strategies can be needed to retain their strong competitive advantages.

Background: Individuals in pain is something that most nurses encounter on a daily basis. Chronic physical pain is often followed by psychological pain. The total effects of chronic pain are felt by the patient as well as by close ones. The findings showed that life changed radically after getting chronic pain. Individuals and closeones both had to take every day as it came, because the degree of pain was hard to predict and could worsen at any time off the day.

Purpose/Aim: The purpose of this thesis is to define and analyse how Swedish record companies work with digital musical content distributors. A more narrow aim is to show how the record companies and with the digital musical content distributors iTunes Music Store and Spotify create incentives for consumer?s to use legal digital music channels through the Internet. To further circle the core of the problem following questions have been asked: How does the record companies provide iTunes Music Store and Spotify with digital content and what is done by the record companies to retain control over the material? How do the record companies view digital musical sales and what incentives are given to consumers to buy music digitally? Finally, What position of power do iTunes Music Store and Spotify have on the digital content arena?Material/Method: The data collected for this thesis is retrieved through personal interviews with representatives from three of the four major record companies Universal Music, Warner Music and EMI and their Swedish branches.Main results: The consumer?s access to digital content through iTunes Music Store and Spotify is of the utmost importance and is a prerequisite.

The enterprises of today are beginning to realize that environmental issues are a important part of their activity. Companies and organizations are expected to a greater extent communicate their environmental work to the world surrounding them in a trustworthy and structured way. Lack of information or information that is incorrect may bring farreaching consequences. Communication is mentioned in several of the ISO 14001-standards. But what is missing is a guideline how companies should act to create and be sure of the quality of the data that can be used in the environmental communication.

           AbstractAims: To explore whether and in that case how nurses question women in the psychiatric care about violence in close relationships and how nurses respond to women who have been exposed to domestic violence.Method: A qualitative descriptive interview study with twelve nurses from four psychiatric wards was carried out in Uppsala. Informants were chosen from a convenient selection. The interviews with semi-structured interview questions were recorded on tape, transcribed and analyzed with content analysis.Results: There is no routine to ask all female patients if they are victims of violence. It happens only in cases where the suspicion arises or is confirmed. It is individually whether and how the nurse asks the woman if she is subjected to violence in a close relationship, depending on patient and nurse.

AbstractThe OMX Nordic Exchange Stockholm requires all large companies to apply the Swedish Code ofCorporate Governance. A revised code will be applied from July 2008. The purpose of this paper is toidentify the accessibility of information on corporate governance and in particular how the compliance,concerning the Swedish Code of Corporate Governance in the perspective of an internet active generalpublic.This paper is a complete census of the companies at the OMX Nordic Exchange Stockholm whocomplies with the code. Each company website has been visited and a comparison between the sectorsat the OMX Exchange Stockholm has been performed.Results: 96% of the companies present the members of the nomination committee. 94% presents thenomination committees proposal of the company board members, though only 33% of the companies inthe Energy sector.

A positive aspect of globalization, from a western viewpoint, is the growing demand of advanced products in China and other developing countries. The construction industry is thriving in China and Swedish companies have taken part in various projects. However the situation have been difficult for some of the companies. The aim of this study is therefore to investigate how strategic and cultural factors affect the potential for Swedish companies to operate on the Chinese construction market. The theoretical framework of the study consists of Porter?s and Kotler?s theories about strategy, and Hofstede?s, Bjerke?s, and Daun?s research about different cultures.

The management of information is a significant competitiveness in companies. Companies stored and save information every day, and it is very common to save de information in different sources. This makes de management of information complex. To mange, monitor and analyze the information, companies can use a system called Business Intelligence. BI system is an analytical system that extracts and converts data into useful information that helps employees to make informed decisions.