Background: Accounting of intangible assets have increased during the last years which have created a debate about if trademarks should be accounted as assets with the uncertainty of the value in mind. Valuation and accounting of trademarks are of interest for accountants and investors. These should be able toget information about the assets that are of importance for the company. A solid brand can be of great value for a company, which should be accounted for. Purpose: The purpose of this master is to examine the function of the brand in the different companies in the study and map the definitions that the different companies have of brands.

The relationship between color and music, and their relation to the human being and our surrounding universe has been subject of studies, theories and experiments since the old ages. From the ancient China and Persia to the present times, philosophers, scientists and artists have tried to explain these connections between color and music and also tried to find answers to this ancient enigma.The invention of the color organ c. 1730, an instrument that was intended to display color in addition to the musical auditive experience, was the first attempt to materialize the practical correlation between notes and color. This correlation has its foundation in the ideas of Isaac Newton, who through his book Optics published only a few years earlier, conformed the beginning of a new art culture: ?Visual music?, in which image and sound are the fundamental elements in the creative process.The ?visual music? concept is not only grounded in the ideas of music and sound, but also in the extraordinary creative capability of certain individuals.

In this bachelor's thesis, we investigate the Swedish folk high school?s role in neoliberal society, which is analyzed through the lens of Norman Fairclough's critical discourse theory as well as Erving Goffman's theory of social deviants. The focus of our study has been participants in creative education, such as art, theater and creative writing. Our findings include that participants at folk high schools find great value in their education, both creatively and personally. They note that they have experienced a large amount of personal growth, regarding both openness towards others and higher confidence and their own abilities and identity.

SAMMANFATTNING Under det senaste decenniet har utvecklingen inom svensk lagstiftning gått oerhört fort fram. Anledningen är att de svenska redovisningsreglerna har anpassats efter de internationella som i första hand är avsedda för större bolag. Konsekvenserna blev ett allt för stort och komplext regelverk för de mindre bolagen. Bokföringsnämnden inledde därför arbetet med att ta fram förenklade redovisningsregler för de allra minsta företagen, de så kallade K1-företagen. Även regeringen har uppmärksammat de ökade kostnaderna för redovisningsarbetet vilka i dagsläget uppgår till 1 645 miljoner kronor för svenskt näringsliv.

Children and young people's right to culture is a priority in the Government's cultural policy. Creative school was introduced in 2008 with the aim that children and youth should receive professional culture in school and increasing access to culture in all forms of expression and possibilities of their own creation, with starting points in the school curriculum. The purpose of this bachelor is to explore the view, the treatment and the use of Creative school in Värmland. A comparison has been made between professional culture, which conveys the culture and culture Coordinator who develops and co-ordinates the work of culture in schools, based on their experiences of creating school. I have looked at what barriers and opportunities there are in liaison with the school and how creative activities can be integrated into the school's other subjects.

The current study aimed to test the public self-consciousness impact on creative performance. An experimental design was used in which 40 participants were randomly assigned to two groups, one of which was the experimental group and the other was the control group. A mirror was used in the experimental group to induce public self-consciousness among the participants while they performed creativity tests. A consequence test was used where the participant had to give suggestions for the given scenario "What would happen if everyone became blind?" which was then measured in the number of proposals (fluency).

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

Detta examensarbete är en studie om hur karaktärsämneslärare inom gymnasieskolans medieprogram arbetar för att utveckla elevers kreativa förmåga. I uppsatsen synliggörs definition av kreativitet, arbetssätt för att främja kreativitet samt vad som är utmärkande för kreativa arbetsklimat. Undersökningen baseras på en kvalitativ studie i form av intervjuer som utmynnar i förståelse och handlingsmönster för de arbetssätt dessa pedagoger använder sig av för att främja kreativitet hos eleverna. Fem lärare från två olika gymnasieskolors medieprogram i skilda kommuner ingick i granskningen. Karaktärsämneslärarna definierar kreativitet med att det handlar om elevers personliga förnyelse av både tanke- och handlingsmönster.

Title: Organic / Synthetic in today's creative music making. This work intends to find out what synthetically versus organically produced music means for a songwriter / producer as well as for an artist in their everyday role of occupation. What are the positions regarding these two methods and how do they relate to these concepts? This study also concerns the general view of music produced with each one of these methods and to which extent there exists prejudice towards them. The method used for data collection is qualitative interviews.

The current study aimed to test the public self-consciousness impact on creative performance. An experimental design was used in which 40 participants were randomly assigned to two groups, one of which was the experimental group and the other was the control group. A mirror was used in the experimental group to induce public self-consciousness among the participants while they performed creativity tests. A consequence test was used where the participant had to give suggestions for the given scenario "What would happen if everyone became blind?" which was then measured in the number of proposals (fluency).

Recent papers and bills from the Swedish Government deal with the possibilities  of giving all Swedish citizens the possibility of their own creative actlvities in the cultural sector. This work is about where such actlvities shall be placed in order to make them obtainable  for all. As an example of creative work this work takes computer-based music-making. At the public library in Odense, Denmark there is a weil functioning sound workshop where the public gets the opportunity of making music with some assistance from the staff. This work shows  that also in Sweden  the public libraries are the most suitable  institutions  for placing studies for computer-based music-making  for the public depending  on the public libraries'  traditions in adult education.

Too much attention has been given to mainstream approaches in performance management and management accounting research, without taking in to account changes in the environment with the rapid growth of online retailing. This paper evaluates how and/or if performance management differs in online contexts by using a conceptual model developed by Ferreira et al (2009). The model and its components are tested on three multichannel- and six e-commerce businesses. The result and its analysis is commented on by two e - commerce experts. The result shows that the operation method of the models twelve components do not differ in terms of work methods in online and offline contexts.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

In today?s ever-evolving society the use of cash is replaced by digital services in the banking sector. Some local banks restrict manual cash handling while others remove it completely. This essay examines how management accounting is affected by restricted cash handling. The theory clarifies that management accounting strategies create guidelines and provides specific framework for employees and managers in the organization.