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.

This study is about state officials who handle applications for sickness benefits and about municipal officials who handle applications for financial assistance. The purpose of this study is to explore the differences between the two professional roles regarding their conception about their exercise of authority, in terms of flexibility, individual adjustment, empathy and legal security.The study has a qualitative approach and is based on structured interviews with two state officials and two municipal officials. The questions that this study aims to answer are:- Is there a difference between state officials and municipal officials regarding their experience and use of flexibility? - Is there a difference between state officials and municipal officials regarding their perceptions of legal security, individual adjustment and empathy in their exercise of authority? - What kind of bureaucracy can you find in the two organizations?The results show that the state officials in this study have very limited flexibility due to legislation which makes their exercise of authority neither empathic nor individual. The municipal officials in this study state in their turn that the law entails broad flexibility and the opportunity for them to be empathic and to make individual decisions.

The acoustics in a control room is a complicated phenomenon. Early reflections, reverberation time and area in the room are some of the problems. This report is about the reflection on the mixing console in a control room. The control room being built, these reflections are difficult to take into consideration since the mixing console is one of the very last items you place in the room. This report will explain three main measurements that were done in order to get the answer to the following question: Does the mixing console interfere the frequency curve at listening position? Three measurements were done and the difference between the measurements was that the microphone and the loudspeakers were placed in different places in the control room.

Since the breakdown of the Soviet Union, more than fifteen revolutionary yearshave passed. Estonia and Latvia have undergone a change from communist statesto members of the European Union. As in so many other post-communist statescorruption has been a problem. However, Estonia has since the independence hada lower degree of corruption than the neighbour country Latvia. The main purposeof this thesis is to explain why so.

Safe retrieval of nutrients from human excreta to fertilize crops in order to gain adequate yields will increase food security and sustainability in agriculture areas with nutrient-poor fields. Safe and nutritious food will meet the dietary needs of the individual which promotes public health and the ability of an active life. Human excreta should be considered as a resource instead of being assumed as waste. Human faeces and urine is excellent fertilizers which may close the nutrient loop if utilized properly. However, sanitation of the excreta is required to prevent disease transmission by reducing the content of gastrointestinal pathogens such as bacteria, viruses and parasites. The objective of this study was to in small scale evaluate the sanitation in a combined liquid compost and urea treatment by monitor the inactivation of bacteria and viruses at the combination three start temperatures, 45, 40 and 35 °C, and three additions of urea, 0.5, 0.75 and 1 % and reference, 0 % urea addition.

The purpose of our master?s thesis is to study the diversity discourse, used in Sweden, particularly the so-called ethnic diversity at the work place discourse.Our aims are to map and analyze the conceptualization of difference used in the diversity rhetoric. We intend to pursue our aim by studying the rhetoric of diversity, used for diversity promotion in the private and public sectors. Also, we will investigate into what conceptualizations of difference are used in the organizations in the name of ?diversity?.

ABSTRACTThe aim of this study was to describe various methods of treatment and effects of treatment of ADHD, and to investigate wheater there is an association between adults with ADHD and obesity. Method:  Literature review. Twelve quantitative scientific articles were found in the data bases PubMed, Cinahl and MedLine.  Result: ADHD is a cognitive impairment that can lead to serious complications such as obesity. Studies show that drug treatments of adults with ADHD have positive effects in terms of reduced symptoms, increased efficiency and improved quality of life, but drugs can also cause side effects in form of loss of appetite and insomnia. For adults with ADHD and obesity drugs that affect metabolism have a significant impact on patients ability to lose weight.

The main purpose of this thesis is to examine the process of selecting films at Bibliotekstjänst and at Swedish public libraries. The tools that have been used for analysing and interpreting the results from the interviews and the questionnaire are theory-based models describing the selection process concerning film and Carl Gustav Johannsen?s quality definitions. The result of the investigation shows that Bibliotekstjänst doesn?t really work with any quality definitions in their selection process.

Syfte: Syftet med tv?rsnittsstudien ?r att unders?ka hur skolor arbetar med att fr?mja h?lsosamma matvanor under skoldagen utifr?n registreringar i Pep Skola verktyget. Metod: Datan som anv?nds ?r baserad p? sekund?ra data inh?mtat via Pep Skola mellan ?ren 2020?2024. Totalt inrapporterats 2996 skattningar via verktyget och efter bearbetning av inrapporteringarna enligt exklusion- och inklusionskriterier bestod urvalet av 1277 registreringar/skattningar. Datan analyserades via kvantitativa och kvalitativa analysmetoder f?r att kunna besvara studiens fr?gest?llningar. Resultat: Resultaten visar att skolor med ett h?gre SEI, det vill s?ga l?gre socioekonomisk status, tenderar att skatta sig l?gre i arbetet med h?lsosamma matvanor i skolan, speciellt g?llande elevers delaktighet, inkluderandet av skolm?ltidspersonalen, uppf?ljandet av matsvinn och n?rvaron under skolm?ltiden.

One of the main reasons for the massive loss in plant species diversity is the fragmentation of habitats. In Europe, open pastures and meadows are the habitats going through the most changes during the 20th century, according to the agricultural changes. In this study vascular plants were invented at five different islands in the Lurö archipelago, Vänern, Sweden. The aim of the study was to sort out whether the diversity of plants has gone through any changes in abandoned managed grasslands compared to continuous managed grasslands. The aim was also to study if a change in the landscape has made any differences for the species development or decline.

It?s a fact that the climate is affected by the vehicle that runs on the worlds roads. But theconstruction of the road itself is rarely thought of as a climate threat. Svevia and the Swedish roadadministration have opposite views of how the construction of roads should be carried thru. It?sthe difference between those two construction methods that is the base in our thesis.The amount of energy use or the emissions are not analyzed for neither the Swedish roadadministrations nor Svevias construction models.

Few scientific studies have studied the subject of longevity among horses over a longer period of time. The knowledge about the Swedish riding school horse population concerning injuries and diseases is insufficient. Generally speaking, riding school horses in Sweden have a more undiversified way to work and work more hours in the arena compared to privately owned horses that have more variety in their possible use. Statistical data from the insurance company Agria have shown that horses in riding schools and education facilities have 22 % higher risk to use their veterinary insurance and 79 % higher risk to be put down and use their life insurance, compared to horses in private care. To create an increased understanding for longevity is it important to have knowledge about the different causes of culling. The aim with this study is to increase the knowledge and enable problem solving within the subject of longevity, median length of life and causes of death.

The existence of social networks on the Internet is today seen as broad, and the number of users of the network is increasing. There seems to be many reasons to which people are using the social networks. Within the network, users can for various reasons create groups with different objectives. One of the reasons is that groups are created in order to influence a company. With a perceived feeling that companies handle the problem differently, we assume the source is the uncertainty about what the groups really are.

The interest for locally produced food has increased the last couple of years, and some consumers have a willingness to pay a premium for niche products like locally produced food. At the same time it seems like the Swedish pig production are in a negative development period. This study tries to see if locally produced pork could be a possible factor which might affect producers in the county of Västra Götaland views on different aspects regarding their production. Consumers of pork and their point of view regarding locally produced pork were also studied. Surveys to consumers and producers were constructed. Although previous studies claim the opposite, in the two locations (Högsäter and Uddevalla) where the consumer survey were performed, there were more men than women that always bought locally produced pork.

Modern democracies rest on a foundation of values essential to their prosperity. Two of those values are freedom of speech and political equality. To many, these values appear to coexist effortlessly. However, what this thesis aims to expose are some of the problems that quickly arise when attempts to interpret the values fail.The thesis investigates a specific US Supreme Court ruling called Citizens United. The ruling enabled corporations and unions to use their own treasuries for unlimited independent political expenditures.