In latter years there has been a discussion about the increasing importance of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ?Internet-bubble? is a recent event that drew much attention to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for handling intangible assets. A specific intangible asset that has caused much debate is research and development (R&D), since it is commonly not allowed to be realized as an asset, which could cause implications concerning analysis and valuation.

The Degree Project is about ?creative packaging?, the group has in collaboration with AssiDomän Frövi planned, constructedand designed two packagingsolutions for chocolate creams.The group has worked with the cardboard Frövi Bright produced by the company itself, which together with differentaspects in marketing demands deep knowledge about the chosen material and productgroup.The knowledge wererecieved from education, litterature and personal contacts.The completed packagingsolutions will be exposed in connection with an exhibition this summer.The Degree Project has resulted in two new and completed packagingsolutions for chocolate creams. One is mainlycreative and the other one provides strenghtness with the chosen cardboard.Hopefully the result by the group represents AssiDomän Frövi in a pleasant way and increases the expectations forthe future..

The main focus for this essay is to describe the relationship between human and nature through a material investigation that takes its shape through sculpture. With the help of a fairytale-like story the reader can share the creation of the sculpture and how my thoughts flow through the process that will result in an exam project. Rooted in earlier projects I discuss the crash between civilization and the wilderness as well as talking about the likeness of the creative process and child play. I also discuss the body's place in the forest and the loneliness that we humans created that has cut us off from the rest of the creatures and plants in the forest. My aim is that in the final piece I will create a fiction place where these can be joined together again.

The aim of this project was to develop a product which gives one or more objects of daily use an additional function. Thru the creativity of children the object shall transform into a new source for play for pre-school children.The purpose of this work was to research how fantasy and free play of children could be enhanced. I wanted to know how I can motivate children to use their fantasy transforming objects into new sources for play.This was achieved by means of developing a number of different prototypes which I tested in Kindergarden. My observations lead to the development of a cloth-wrap for the chair which provides the required source for ongoing role-play. The chair suddenly transforms into a new landscape and multi-purpose object where children?s fantasy is stimulated and creative play is supported..

Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

The media society of today is changing. Because of a media convergence, traditional media distributers like television, radio and newspapers have to rethink their place and their purpose in the world. This paper brings a new angle to this area of research, conveying how creativity, workflow and media convergence is related to each other. A deeper understanding of these relationships gives us a clue about how media convergence can change the practice of TV- production. In this paper, a case study at Go?kväll in SVT is presented.

The more leadership you get, the more power you will receive. Unfortunately, not everyone is given the same opportunities. This can be seen and proved on the basis of studies in media companies. Our purpose concerns attitudes towards female leadership in Moscow, Russia. This thesis was based on two study methods, qualitative interviews and observations.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

AbstractTitle: Transparency within Public Relations ? A study about PR-companies understanding of opennessPages: 71Authors: Olof EhrsTutor: Virginia MeliánCourse: Media and Communication Studies, Bachelor Degree.Period: Autumn 2011.University: The Department of Journalism, Media and Communication, JMK,at Stockholm University.Background and aim: The PR-industry is continuing to grow in Sweden. The increase of working consultancies has made it more difficult to define what PR-activities really are in Sweden today. This exam reviews the presence and lack of transparency within the PR labour. The aim of the essay is to inspect the PR-companies relation to transparency and non-transparency.

Intäkter är ett stort och viktigt område inom redovisning. Redovisningen av intäkter är imånga fall problematisk eftersom intäkterna behandlas annorlunda i olika standarder och iolika delar av världen. International Accounting Standards Board (IASB) och FinancialAccounting Standards Board (FASB) arbetar sedan 2002 med ett harmoniseringsprojekt somsyftar till att ta fram en heltäckande standard för intäkter som ska kunna applicerasinternationellt. Utkast till den nya standarden har presenterats av IASB, vilket har fått mångareaktioner från olika företag i olika branscher. Den del av standarden som fått mest kritik frånföretagen är den ökade mängden tilläggsupplysningar som kommer krävas i företagensfinansiella rapporter.

My working process is craft based and influenced by devotion for the textile material and techniques, but the concept is just as important. I mainly do sculptural objects where I treat fascination, frustration and disgust for the human body from a personal perspective. I am also deeply fascinated with Michael Jackson; an iconic figure that I adore above all else. A man with an inner musical ability, dedicated his entire life to tame and signify it through his body. My master work is an investigation where I look upon similarities and connections between my fascination with the body and the admiration and fascination with Michael Jackson.

Den 1 januari år 2005 blev det obligatoriskt för EU-medlemmarnas börsnoterade bolag att redovisa enligt IASB:s redovisningsstandard IFRS. Införandet innebar genom IAS 36 att en årlig nedskrivningsprövning av goodwill ersatte årliga avskrivningar av goodwill. I praktiken har IAS 36 gett företagen möjlighet att tolka och därmed tillämpa IAS 36 på olika sätt; en neutral respektive subjektiv användning. Vid en neutral användning sker nedskrivningen av goodwill vid en faktisk värdeminskning av företagets goodwill, medan den subjektiva användningen utgår från företagsledningens egenintresse. Tidigare studier har visat att företagsledningen kommer att utnyttja sin handlingsfrihet om det finns agentbaserade motiv till det.Företagsledningens incitament att agera utifrån sitt egenintresse har förklarats genom agentteorin som beskriver hur separationen mellan företagsledningen och ägarna ger företagsledningen ett informationsövertag och därmed incitament att agera utifrån agentbaserade motiv.

"Ekskolan" is a monumental school placed in the middle of the new town area "Mariehäll" in Stockholm, Sweden. 600 pupils between preeschool until year 5 will use the school and its big schoolyard between the townsquare and the public park.The school will be built in massiv wood, both for human reasons with a environment of good, healthy and suitable material for the people and the school activity.The school is seperated in 3 volymes that organises different years; house B and C, and the common facilities: house A. The scool has a cultural profile with rooms for creative activites, documentation and exhibition.To mark the border to the public places that surround the scool and to meet the inclined topography, the schoolhouses will stand on a terrace. The terrace creates rooms between the houses that can be used to utdoor teaching. Likewise, the terrace creates a opened sightline between the public rooms and all the way down to the river..

With the days DGPS-technology can a position of 5 centimetres decides. With this exactly position is the technology very interesting for the agriculture. I think this technology can come more and more in the future. You can also move the fact and information further to the spreader, sprayer and seeders. If the combine is equipped with harvest accounting, can you with help of the system make harvest maps.

The project is about making a Re-Design of the Swedish Socialistic Newspaper ?Dagens ETC?. The background to the project is my search for commitment when I work with a specific customer or project and how importantthat commitment are?The project was from the beginning split up to three different phases. The meaning of the first phase where to make a re-design mainly based on a interview with Johan Ehernberg, the chef editor on ETC.The second phase was a design totally made of my own idea and creative view as a Graphic Designer.I had in mind to make the third phase based on the result of the first two phases.During phase one and two I reconsidered and decided to skip the third step and put more effort in to the two first ones.