Property companies? results are affected by unrealized changes in value of properties. Since market values are never completely reliable there is always a risk with revaluation with property´s value. The fair value is determined only when a sale is completed. The paper studies how well the Swedish listed property companies reported under the accounting standard, IAS 40.

Title: Migration and Labor Market Integration ? the German Reunification Since the German reunification former East Germany has been struggling with rising unemployment numbers and extensive emigration. The East German Länder are still well behind the West German and even though Germany unquestionably is united politically the old border divides the economy ? and the labor market ? in two. This thesis aims to describe the reunification process of the East German and the West German labor markets, and in particular the role of migration in this process.

Title: A Culture School?s (?En Kulturskolas?) work in an multicultural areaThis research is a study of Culture Schools in Angered which include both Lärjedalens and Gunnareds Culture Schools. The Culture Schools of today reach only a limited part of our society, and for this reason the purpose of this research has been to study a school in a multicultural area. To learn from others? experiences is an important step in work with school development.

This essay concerns on how my novel The Teacher was influenced by the Masters course I completed in Creative Writing at Linnaeus University (2012 ? 2014). Basically, The Teacher is about a love affair between a teacher and a student. With an intertextual, comparative and structurally inspired method I examine the process of writing my text. I also examine how my work relates to the great changes of the Swedish school system in the early 1990:s: deregulation, decentralisation and management by objectives.

Background: The increasing competition on the market demand both companies and supply chains to find optimal solutions. The edeavour to reduce inventory levels is a part of this. Earlier, inventory was seen upon as valuable assets, but today they tend to be more and more negative in the eyes of the companies. Inventory demands capital, handling, and space. Therefore inventory creates unnecessary costs.

Background: The importance of creativity and innovation is frequently stressed in modern literature on management. The significance of innovation gives entrepreneurs the reason to prior to the commencement of a relationship with a venture capitalist, obtain necessary insights regarding the influences such a relationship may have, in terms of innovation. Purpose: The purpose of this thesis is to scrutinise the influence of venture capital firms on their portfolio companies regarding their ability to be innovative. Delimitations: The intent is to study the impact of a venture capitalist from the viewpoint of its portfolio companies. In other words, what the portfolio companies have perceived as changes is our main area of concern, rather than what the venture capitalist has perceived as change.

Purpose:The purpose of this study is to describe and explain the international music company reports of its intangible assets to examine whether similar methods can be applied to the Swedish market.Method:The study was based on a qualitative and abductive research approach. Collected data is mainly from secondary sources in the form of auditor approved consolidated financial statements.Conclusion:The Swedish music companies activate their intangible assets only partially or not at all, despite the fact that assets in the form of music catalogs, rights, contracts and advances are those that generate revenue for the companies. The study has resulted in a description of how the companies are doing on an international level with the IASB and FASB's regulation. With this report, we have found flaws in the way the Swedish companies prepare their accounts according to the current regulations. In the analysis, these shortcomings are highlighted and to what extent these international standards can be applied in the Swedish companies to take a step towards a more accurate picture and a harmonized and comparable accounting..

Goodwill är ett omtvistat ämne inom redovisning. I dagens samhälle har företag haft friheten att kunna välja vilken regel i anknytning till goodwill de vill använda och det med hänsyn till vilket resultat de eftersträvar. Våren 2004 offentliggjorde International Accounting Standard Board en ny standard, IFRS 3 för redovisning av företagsförvärv. IFRS 3 går ut på att goodwill inte längre är föremål för planenliga avskrivningar utan istället ska företag genomföra ett ?impairment test? som innebär att företagen genomför en ingående analys av goodwillvärdet årsvis.

Background and Problem discussion: Consumers are reached by an average of 3000 marketing messages daily which proves that a company?s marketing needs to be strong and characteristic in order not to lose customers. It is of even greater importance that marketing reaches the chosen target group and is designed in accordance with the company?s vision and is shown where the target group sees it.Purpose: The aim of this bachelor thesis is to study how small businesses use marketing and to recommend appropriate marketing measures given their size, limited budget and secluded location.Method: This study has been made in accordance with a qualitative method with an analytical abduction approach using a case study where the case is Vita Renen. To achieve the aim of this study the authors combined secondary and primary data such as previous conducted research with interviews with the owners and staff of Vita Renen.Result and Conclusion: The result demonstrates that untraditional marketing would be the best option for Vita Renen because they are a company with limited marketing budget and this type of advertising is based on creative thinking and design on pre-existing resources.

Our understanding is that responsibility is shifting from the community towards the individual within the field of social work. This resulted in our essay, which aims to study how the representatives within social service assistance and churches in Helsingborg work with personal power. Our aim is also to illustrate how these representatives view the boundaries of responsibility between the individual and the community. Our questions are: How do the representatives work with personal power from a micro and macro perspective? How do the representatives look upon their position as representatives? What do the representatives consider as responsibility of the individual respective the community? And; Are there preventing factors from individual responsibility? We obtained our empirical material from a qualitative method consisting of interviews.

This C-essay is a qualitative study designed to create a basis for understanding how managers involved in school affairs perceive the impact of merit points on students? chances to continue on to higher education and how this will affect individuals' life chances.The study is based on three interviews with managers involved in school affairs. In this paper grades, merit points and socioeconomic class differences are discussed.The aim of this paper is to answer the following questions:? What impact does merit points in language studies and the way different languages are valued, in the system, have for the individual and for society?? Who are the winners in the new grading system and who are the losers; how are different socioeconomic groups affected?The material was interpreted with the help of a report written by Ingrid Nordqvist and Monica Langerth Zetterman called "Secondary School competition field-a regional perspective", a paper written by Helen Raven who did a study on grades, national tests and social reproduction and the Frenchman Pierre Bourdieu's theories.The results show that class differences will increase and that it will be difficult to rise in the social hierarchy in the future..

Småföretagen har en betydande roll för ett lands ekonomi och Venture Capital fonderna spelar en viktig roll vid finansieringen av dessa företag då de har svårt att erhålla finansiering på vanligt vis. För att VC-fonderna i sin tur skall kunna bedriva sin verksamhet krävs det att de i sin tur erhåller finansiering från en investerare, som därför kommer att spela en viktig roll i denna process. Studien är baserad på en hermeneutisk kunskapssyn och vi valde att genom en kvalitativ metod utföra fem stycken intervjuer med investerare inom pensionsfonder och försäkringsbolag, som visat sig vara de största investerarna i VC-fonder. Vi ville få en förståelse och kartlägga processen i och med att en investerare väljer att investera i en VC-fond och även visa på de olika problemen som investeraren möter på vägen.Detta har vi genomfört genom huvudsakligen en deduktiv ansats, då vi i vår teori tagit upp mycket av de problem som kan uppstå vid en investering, för att sedan genom intervjuer undersöka om dessa problem även uppstår för investerare till VC-fonder. Vi menar att vi även bidrar med ny forskning inom området och i och med detta anser vi att vi har inslag av ett induktivt angreppssätt.Första steget består i att investeraren bedriver en ?screening process? vilket innebär att investeraren gör en aktiv utvärdering av VC-fonderna och dess bakomliggande team.

Visual Type Instrument - VTI, is a tool containing a typeface and a set of geometric calculations that generates numerical data in spreadsheets. The data is determined from the typefaces visual dimensions and is used to calculate leading, type size, margins and format. The aim is to offer, for all of those working with typography and design, a practical way to manage text, image and format in relationship to visual size. Instead of using point measurements, VTI uses a new device called Edo. An Edo is the same as one twelfth of a millimetre.

This thesis examines how role-playing games can be used as an educational tool in after-school programs and identifies the challenges and opportunities perceived by both students and teachers. The study is based on qualitative methods, with interviews with after-school teachers and children in after-school programs with their observations of role-playing activities in a municipality. The results show that role-playing games promote social development, creative thinking, problem-solving, and language development. Students reported increased motivation and engagement, while teachers observed improved relationships and an inclusive environment where students could explore different roles and perspectives. The research links these findings to previous studies that highlight the potential of role-playing games to develop empathy, collaboration skills, and critical thinking (Daniau, 2016; Trespalacios et al., 2011; Suryani et al., 2020). Furthermore, our findings support the curriculum goals of student influence and situational learning, emphasizing the importance of students' own initiatives and responsibility in educational activities (Lgr22, 2022). The study also identifies challenges, such as teachers' uncertainty about introducing and leading role-playing games due to a lack of expertise.

Art in the city can be invisible until we talk about it. Letting children see public art in the context of play and narrative is a way to enhance creative thinking and knowledge as well as making the art visible. By creating a prototype for an art walk for children this study was able to create a scenery of children using different kinds of mediated narrative combined with a physical environment and movement. The theoretical framework of the project was picture books (Rhedin, 1991) transmedia (Jenkins 2006, Ryan 2004) and public art (Kwon 2002). The project?s aim was to create an empirical context for primary school children to explore public artwork.