Bakgrund: Inkonsekvensen i hanteringen av internt upparbetade immateriella tillgångar har uppmärksammats av bland annat standardsättarna IASB, AASB, ASBJ samt organisationen RFR. RFR menar att mer fokus bör läggas på identifieringen och redovisningen av internt upparbetade immateriella tillgångar på grund av deras markanta ökning samt betydelse för företag och kunder.Syfte: Studien ska beskriva den kontext där internt upparbetade immateriella tillgångar förekommer, och därmed bidra till en förståelse över hur deras egenskaper och identifiering behandlas redovisningsmässigt, inom branschen konsumentvaror och -tjänster.Metod: Studien är gjord utifrån en kvalitativ ansats och är baserad på intervjuer med företag inom branschen konsumentvaror och -tjänster som har internt upparbetade immateriella tillgångar.Resultat: Branschen konsumentvaror och -tjänster använder sig av både formella och informella tumregler vid identifiering av internt upparbetade immateriella tillgångar på grund av den osäkerhet som råder vid bedömning. Existensen av tumregler påverkas av faktorerna nyckelpersoner, erfarenheter samt storleken på företaget och posten internt upparbetade immateriella tillgångar. Branschen anser att det finns svårigheter i de existerande regelverken men att standarden IAS 38 är tillräcklig överlag..

As the field of marketing becomes increasingly competitive, creative tools to reach the intended consumer needs to be utilized. In order to break through the crowded airways and packed ad space, one can choose to direct the message through channels that relate to currenttrends in society, while using innovative artistic concepts. The fundamental purpose behind this report is to provide a roadmap for creating a successful and unique marketing campaign. In addition, we have attempted to identify how visual methods can add valuable attributes to the campaign, ensuring a more progressive and distinct impression. To illustrate our claims, we have chosen to analyze Wasabröd?s latest marketing effort, ?Change Bread,? by dividing it into three sections, including planning, execution, and the visual creation.

Talented and committed employees are important resources for a company?s competitiveness. With the escalating competition for competent employees, a strong employer brand has come to play an increasingly important role as a means of attracting employees with a desirable profile. In this study, brand theory is applied to the results of a quantitative study of students? evaluation of an attractive employer, in order to identify the factors which explain why certain employers are perceived as more attractive than others.

Previous research within the field of advertising creativity has been based on the point of view of professional advertisers, deciding the norms of creativity without wondering how consumers define creativity. Thus, the main purpose of our thesis has been to investigate which dimensions advertising creativity consists of and the driving forces behind them. All based on a consumers? point of view. The secondary purpose has been to show how creativity affects efficiency through purchase intentions and Word- of-Mouth.

Syftet med studien är att få en ökad förståelse för vilka faktorer som påverkar konsumentens butiksupplevelse. Detta för att få kunskap om hur butiker kan möta kundens behov, genom utformning av butiksutrymmet samt personalens bemötande. Studien ämnar ta reda på vilka faktorer som skapar en positiv respektive negativ respons från konsumenten. Undersökningen genomfördes genom deltagande observationer, där en person åt gången observerades och intervjuades under en shoppingtur. Detta för att ta del av både konsumentens åsikter samt agerande i miljön.Ett ord som var återkommande i samtliga deltagande observationer var struktur, då deltagarna ansåg att butikens struktur var mycket viktig för helhetsintrycket.

Media affects our views of the world and plays a large part in creation and dissemination of social representations. Through media?s increasing importance, people and organizations need to work harder to stand out among the large amounts of brands that exists today.In 2013, Umea? Energi launched a commercial concept about Dolf and Ja?rven, two characters living in Lill-Grobban, a fictional village outside of Umea?. The aim of this qualitative study is to examine how Umea? Energi uses stereotypes in the commercial concept Dolf and Ja?rven and how this affects the respondents, and in the long run the stereotypification of norrlandians.

This paper studies how the ?Swedish model? has influenced the Swedish community during the first half of the twentieth century and how living with this model was like in the 1960s. During the ?60s the laws and reforms created by the ruling socialistic party, SAP, dominated the Swedish society. Their goal was to build Per Albin Hansson?s vision of a welfare state.

This paper describes and analyzes how individuals and organizations that operate in careers in communications and marketing deal with the search for employees / employers, and how recruiting managers and recruitment consultants are working to create a match between the parties. The study was conducted on behalf of a recruitment agency that offers services in recruiting and staffing for organizations in communication and marketing. The empirical material consists of ten qualitative interviews from three different perspectives on the labor market, recruitment consultants, managers and employees. The interviews were analyzed from sociological and social psychological theories of organizations and individuals opportunities and strategies in today's western labor market. Conclusions that emerged are that organizations need for decreased amount of tied assets provides increased need for temporary employments.

With the increased volume of commercial content online, some news sites have adopted so-called native advertising on their websites to convey marketing messages more discreetly. As an increased share of advertising budgets is spent on this form of advertising this essay aims to examine its news consumer?s attitudes towards the phenomenon. The research was carried out through a qualitative study where news consumers discussed their attitudes in two separate focus groups. This was analyzed with the help of the previous studies Advertisement - an uninvited guest? and Banner Blindness as well as theories including theory of science hermeneutics, reception analysis, convergence culture, brand schema, advertising schema and ad- brand attitude.The results show that in most cases native advertising is met with indifferent attitudes but in some cases also confusion, which could lead to negative attitudes towards the ad and the news site.

Multiple factors are involved in control of beef sensory quality so great variation can be induced. The perception of meat quality can be affected anywhere in the product chain. Both the environment and the set of genes of the animals have an effect on the final output. A problem facing the beef industry today is the significant variations in meat quality between individual animals, which is reflected in the uneven quality of the meat that reaches the consumer. If the quality of meat in stores varies significantly over time, the consumers? trust may decrease.

The aim of this review is to assess the ethical implications of aquaculture, regarding fish welfare and environmental aspects. The aquaculture industry has grown substantially the last decades, both as a result of the over-fishing of wild fish populations, and because of the increasing consumer demand for fish meat. As the industry is growing, a significant amount of research on the subject is being conducted, monitoring the effects of aquaculture on the environment and on animal welfare. The areas of concern when it comes to animal welfare have here been divided into four different stages: breeding period; growth period; capturing and handling; and slaughter. Besides these stages, this report includes a chapter on the current evidence of fish sentience, since this issue is still being debated among biologists.

The aim of this master's thesis is to study how the design of the music library space affects how it is used and its role as an arena for culture. This is done in form of a case study of Library 10 in Helsinki, a public library branch that specializes in music and information technology. The backdrop to the study is the changing context for cultural activity in the information society and the role of public libraries as public space and meeting place. By analyzing the distribution of space in the library, the distribution of functions and artefacts and the spatial use of the room, I interpret the ways in which this distributional logic produces a unique place for music and culture. I discuss the music library design in a space and place perspective, utilizing theoretical tools from cultural geography and the space theories of Henri Lefebvre.

Syftet med den föreliggande studien har varit att beskriva och skapa en djupare förståelse för vad det innebär att vara sopdykare i ett postmodernt konsumtionssamhälle. Den teoretiska delen i studien har bestått av Zygmunt Baumans teorier om konsumtionsliv, globalisering och postmodern etik. Material har bestått av fem intervjuer med två kvinnor och tre män som sopdyker regelbundet. Den metodologiska utgångspunkten har varit att tolka materialet utifrån ett hermeneutiskt förhållningssätt i tre olika nivåer. De begrepp som tillsammans utgör en huvudtolkning om vad det innebär att vara sopdykare i postmoderniteten är: En ambivalent konsumtion, alternativa kicksökare, den kollektiva gemenskapen, tänk globalt ? agera lokalt, den gode stråtrövaren och gammaldags moral.

Det finns idag ett väldigt stort urval av återförsäljare som agerar på Internet och dessa kan vid en första anblick te sig väldigt svåra att överskåda för konsumenter inför ett köp. Prisjämförelsesajter finns därför som en konsumentguide som med sina sökfunktioner snabbt hjälper konsumenter att hitta återförsäljare med de billigaste priserna samt även tillhandahåller information om såväl produkter som återförsäljare. Uppsatsen syftar till att studera prisjämförelsesajternas roll i samspelet mellan återförsäljare och konsument på den Internetbaserade marknaden för hemelektronik. Den kvalitativa studien grundas på intervjuer med de två marknadsledande prisjämförelsesajterna, PriceRunner och Prisjakt, samt intervjuer med tre återförsäljare inom detta branschsegment, CDON, Expert och Kameraexperten. Intervjuerna analyseras med hjälp utav en analysmodell där vi kopplat samman flera olika marknadsföringsteorier.

Several studies indicate that Swedish men consume more meat than women, more frequently appear in advertisements for meat and more often than women handle the grilling of meat. Production of meat is one of the largest contributors to greenhouse-gas emissions and thereby poses a challenge for ecological sustainability. Several Swedish politicians and authorities have argued that reduced meat consumption is necessary to prevent continued global climate change. To understand and change consumption patterns we need to understand the consumer. This essay uses textual analysis to examine how Swedish men through text and images in three cookbooks use preparation and consumption of meat to construct different masculinities.