Flera svenska kommuner använder sig av den amerikanska professorn Richard Floridas teori om den kreativa klassen och ?creative cities? i sin marknadsföring. Syftet med mitt kandidatarbete är att undersöka om svenska kommuner är kreativa enligt Floridas teori. En jämförande fallstudie har gjorts där tre kommuner som använder sig av Florida i sin marknadsföring har undersökts. Kommunerna är Södertälje, Botkyrka och Ronneby.

Syftet med uppsatsen är att medvetandegöra och reflektera över de olika stegen i den kreativa processen att skriva en saga. Jag ville undersöka om jag kan skriva en saga och hur. Det är till stor del ett konstnärligt arbete där jag först skrivit en saga. Därefter läste jag upp den för ett antal förskolebarn som responderade med att rita bilder ur sagan. Jag valde att använda en självetnografisk metod.

The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.

Studien tar sin utgångspunkt i teorin om mental accounting. Vi behandlar för det första kategoriseringen av tillgångar och utgifter i olika konton i det mentala bokföringssystemet. Konkret undersöks huruvida någon skillnad i vilka inkomster eller tillgångar som används till olika typer av utgifter kan påvisas. Kontona som vid operationaliseringen valdes för att beskriva finansieringen av ett köp var ?regelbunden inkomst?, ?plötslig inkomst?, ?sparade pengar? och ?avbetalning?.

This thesis aims to investigate if peer-groups based on industry classification perform as well as, or better than, peer-groups based on other measures that represent factors affecting the price-to-earnings multiple. In contrast with previous empirical studies, a solid theoretical approach is used in defining which factors, according to valuation theory, affect the P/E-ratio. The factors identified as explanatory are accounting measures, risk and growth. Furthermore, we have recognized several measures that represent these factors. These measures are tested for accuracy of prediction in terms of the P/E-ratio for peer-groups based on these measures relative to an industry classified peer-group.

The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased goodwill method. The full goodwill method is considered to be a superior alternative and is therefore suggested to become the standard from 2007. This paper comprises a quantitative study of the effects on certain key ratios for companies listed on the Stockholm Stock Exchange, arising due to the proposed transition. The period examined is 2004 and 2005.

One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.

Background: The latest development within the business world has been characterized by deregulation and globalization which has made the company bigger and even more influential. The increased power has resulted in a shift of responsibility for the community from the public to the private sector. (Steinholtz och Löhman, 2003) There have been many trends regarding what accountability includes and how financial accounting can be complimented in a useful and reliable way. Some trends have come to stay whilst others have shown to be less successful or the world has not been ready for them. (Larsson, a, 2002) Purpose: The purpose with this paper is to look at the historical development towards accounting for sustainability and to investigate what factors that might have hade an impact on this development.

The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company?s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion.

SammandragGoodwill har de senaste åren fått en allt mer betydelsefull roll i svenska bolag och utgör idag majoriteten av köpeskillingen vid ett rörelseförvärv. Rådande redovisningsstandarder lämnar en stor del av ansvaret för köpeskillingsallokering hos bolagen själva, något som tidigare studier visat ger utrymme för opportunistiskt agerande. Vi undersöker i denna studie 213 rörelseförvärv gjorda på den svenska marknaden under åren 2011-2013. Via en multipel regressionsanalys finner vi belägg för att rörlig ersättning till företagsledare baserad på kortsiktiga resultatmål, tenderar att leda till en högre allokering till goodwill i relation till immateriella tillgångar vid rörelseförvärv. Resultatet kan tolkas som att företagsledare maximerar resultatet ur ett kortsiktigt perspektiv i syfte att också maximera sin egen lön.

My objective for this project was to create a short but thrilling 2D-animation intended as promotion for an online comic book. The purpose of the project was to learn more about animation and graphics, to further my artistic skills and to learn how to work in Adobe After Effects. I also wanted to learn more about scheduling, project methods and how to handle stress. During the ten weeks of the project I have created the story, the storyboard, the character design, the backgrounds and the animation. The voice over was recorded with the help of a fellow student who also made the music and the sound effects.

Goodwill accounting has for a long time been, and with the implementation of IFRS in 2005, has become an even bigger issue. Critics mean that reporting of goodwill impairments is subject to discretion that can be used by the managers. We have applied a study made by Carlin and Finch (2009) on Nasdaq OMX Stockholm during 2006-2012. Our study contains 50 of the 255 public companies at 2012-12-31. The purpose of the study is to investigate if companies use an opportunistic discount rate when testing for impairment in goodwill and if the relation between goodwill and net profit before taxes, goodwill intensity, is an incentive for opportunism.

This thesis is a cultural theoretical case study of the art project (O)önskad samhällsförbättring.Via an analysis of the project, that is based on theories of power, resistance and contemporaryurban development, it examines the construction of urban space, its impact on public art including the ability of art to initiate evolvement of the urban public space.The last decades art has plaid an important role in what is called the creative city; to become attractive nodal points of the global economy, larger cities increasingly invest in art,culture and creative industry. Simultaneously the urban public space is limited to activitiesand expressions of art that are presumed to create economic growth. This introduces animpression of what is allowed and what is not allowed, possible and not possible, wished andnot wished which, as a consequence, evolves the public space. The events during the artproject and the reactions that followed enlightened these limitations. This tells a story, not only about the structuring process of the local urban space, but also important changes that are created as a simultaneous effect at different levels in society, as well locally as globally.

Syftet med detta examensarbete var att skapa ett serverprogram i en enkortsdator som arbetar i realtid för att kunna hjälpa människor att köra mer ekonomiskt och miljövänligt i deras vardag.Detta var ett av målen ställda av produktbeställaren Ziggy Creative Colony. Ett mer långsiktigt mål från beställaren är att datorn skall installeras i en bil och kopplas till bilens on-board diagnostic-II (OBD-II)-uttag. Datorn ska sedan, via OBD-II, kunna samla information som till exempel hastighet, acceleration och bränsleflöde från bilens engine control unit (ECU). Serverprogrammet ska bearbeta denna information som sedan kommuniceras och visualiseras till bilföraren via en native mobilapplikation.Serverprogrammet byggdes i en linuxbaserad dator: Raspberry Pi och döptes av oss till Car-Pi. Car-Pi designades enligt arkitekturmönstret Model-View-Controller (MVC) som gör det lätt att underhålla, vidare-utveckla och implementera programmet av produktägaren, Ziggy Creative Colony, i framtiden.

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.