Authors: Maria Bergholtz, Alexander WestessonTutor: Daniel EricssonTitle: Performance Measurement of Creative work ? a culture study at PS CommunicationKeywords: Key Performance Indicators, Organizational Culture, Macro-culture, Subculture,Micro-culture, Art, Business, Creativity, PS CommunicationIn the paper?s introductory chapter, the chosen problem area regarding art and business willbe presented. The paper?s studied empirical case will also be introduced here. This then leadsto the reports chosen research questions:How do the company management and the companies? creative personnel approach differ inthe discussion regarding performance measurement on PS Communication?-What causes these differences?What impact does the corporate culture have in the discussion about performancemeasurement of PS Communication?-Is the corporate culture weak or strong?The purpose of this paper is to resolve the stand still in the discussion regarding performancemanagement by creating an understanding of different people active in the organization?sapproach to performance measurement.

Inledning: Enligt IAS 19 ska diskonteringsräntan för bestämmande av pensionsskulden bestämmas utifrån räntan på företagsobligationer. Om det saknas en fungerande marknad för företagsobligationer ska räntan på statsobligationer användas. Efter finanskrisen år 2008 ökade räntespreaden mellan dessa två räntor och det uppstod ett problem för länder utan en fungerande marknad för företagsobligationer, däribland Sverige.Syfte: Syftet med denna studie är att undersöka hur svenska börsbolags diskonteringsräntenivå har påverkats av finanskrisen år 2008. Samt vad detta har för konsekvenser på boalgens finansiella rapporter och dess annvändare.Metod: Undersökningen studerar korrelationen som sambandsmått för att mäta hur diskonteringsräntan förhåller sig till soliditeten i svenska börsbolag som redovisar förmånsbestämda pensionsplaner.Referensram: Denna del av undersökningen består av en genomgång av relevanta delar av regelverket (IFRS) samt centrala redovisningsbegrepp och principer.Teori: Teorin består av teoretiska resonemang kring accounting choice, accounting disclosure och earnings management.Resultat & analys: Undersökningens resultat visar att det finns en svag korrelation mellan och diskonteringsränta hos svenska börsbolag med förmånsbestämda pensionsplaner. Dessutom visar resultatet att svenska börsbolag inte längre har en diskonteringsränta i nivå med statsobligationsräntan.Diskussion: Diskussion förs kring hur svenska bolag förhållit sig till regelverket och redovisningsprinciper vid beräkning av sina pensionsskulder samt hur detta har påverkat intressenterna av den finansiella rapporten.Slutsats: Utifrån funna resultat kan slutsats dras att efter finanskrisen har bolag med en låg soliditet valt en högre diskonteringsränta.

Ytans glans is a writing project developed during my third study year of creative writing..

Purpose: The objective of this study is to illustrate how participants in leaderless based projects communicate with each other. Several studies have focused on technology-supported projects, such as open source projects, with an established project manager and goal. There is a lack, to the best of our knowledge, in studies that deal with the communication pattern in a leaderless computer supported collaborative project.Method: We have chosen to use a quantitative method where we systematically group several messages according to their content. This method was used in a similar study to illustrate the communication between participants involved in an open source project. We have taken the same Kripendorff based method and adapted it to our study by adding more descriptive variables.Theoretical perspectives: Manuel Castell discusses the aspects of a new communication power that is rooted in the individual as part of a larger creative audience.

The purpose of this thesis was to study Holmen?s possible future ownership, concerning their forestland in Sweden. We have compared the strategy of the present owning of forests with three different alternatives. These three alternatives are: 1) selling all the forestland, 2) establish a new company which owns the forest where Holmen is the major stockholder and finally 3) an alternative were the two northerly regions are sold. We used Holmen?s annual account from the year 2002 as a bare year and made a reconstruction of the annual account in the three different alternatives.

Syftet med arbetet är att skapa en bättre förståelse för vad kreativitet och kreativa produkter är. I arbetet utvärderas även en metod för bedömning av kreativiteten i en produkt. Den metod som utvärderas är Creative Product Semantic Scale (CPSS). Det finns många olika definitioner på kreativitet och några tas upp i det här arbetet. För att kreativitet skall uppstå är även omgivningen och kontexten viktig.

The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

Syfte: Studiens syfte är att beskriva det nuvarande kunskapsläget gällande användning av skapande aktiviteter inom arbetsterapi.Metod: En systematisk litteraturstudie valdes som undersökningsmetod och tio stycken vetenskapliga artiklar granskades utifrån Fribergs förslag. Artiklarna anträffades via en gemensam systematisk sökning i databaserna Cinahl, Amed och Medline. Sökorden som användes var creative therapy, creative activity, craft, handicraft, art therapy samt creativeness. Alla i kombination med occupational therapy.Resultat: Skapande aktiviteter används inom arbetsterapeutisk bedömning och behandling, både i grupp och individuellt. En rad värden har påvisats i samband med användandet av skapande aktiviteter ? de ger framgångskänsla, möjlighet att bearbeta sin livssituation samt möjlighet att strukturera sin dag och distrahera tankarna.

I dagens samhälle har kommuner blivit allt mer konkurrensutsatta då möjligheterna för befolkningen att flytta har ökat. Detta har medfört att kommuner fått ökad press på sig att anpassa sig till nya förhållanden för att attrahera invånare. Nya förhållanden kan orsakas av bland annat demografisk utveckling, politiska val och konkurrerade kommuner. Därmed blir kommuners målstyrningsmodeller och hur de klarar av förändringar av intresse. Vi har kommit fram till att Falkenbergs Kommun som organisation är förändringsbenägen.

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

Denna studie har som huvudsyfte att undersöka hur organisationer arbetar med flyktingbarn och på vilket sätt en pedagog med skapande inriktning (till exempel en musiklärare) kan arbeta för att förbättra flyktingbarns situation i Sverige och i världen. Studien utgår från tre intervjuer med människor som är aktiva inom tre olika organisationer i Sverige. Dessutom tar studien upp integrationsprojektet Tillsammans och jämför det med information från teoridel och informanternas information. Slutsatser som kunnat dras från resultatkapitlet är att om organisationer som arbetar med flyktingbarn samarbetade mer med pedagoger med skapande inriktning skulle flyktingbarns situation kunna påverkas positivt eftersom detta är en kraftfull kombination av kunskap och erfarenheter. Det kan också vara av betydelse att fler musikpedagoger får upp ögonen och också erbjuds kunskap som kan behövas vid arbete med flyktingbarn.

The aim of this study is to bring forward four teachers of Arts-education, their statements and reasoning concerning the condition and meaning of the subject of Arts-education along with their statements in relation to theory and earlier research, give voice and insight in their intentions according to what teaching of Arts-education should contribute to.The basis for the study is brought out of the dilemma that there, in the subject of Artseducation is ?crowding of matter? in the nine-year compulsory school, difficulties in selecting the importance of various subjects and different opinions between teachers, due to curriculum being modified in accordance with the development in society. The earlier research that this study relates to shows how teacher?s opinion of different subjects varies. My questions concerning the subject are the following;How do four teachers of Arts-education reason concerning the condition and meaning of the subject of Arts-education?What are the teachers intentions according to what teaching of Arts-education should contribute to?What are the similarities and differences between the statements of the teachers in this study versus the teachers' statements according to previous research?To find answers on my issues and questions I have made interviews with four teachers of Arts-education and have then put their reasoning and statements against theories , which  all concerns the creative process.

Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

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.

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.