Under senare år har det från många håll hävdats att redovisningen är föråldrad och ger en felaktig bild av företagens värde. Kritiker menar att det inte finns någon koppling mellan ett företags redovisade värde och dess marknadsvärde. Detta beror främst på att redovisningen inte beaktar det intellektuella kapitalet. Intellektuellt kapital består bland annat av humankapital, varumärke, patent, kundrelationer och informationssystem. Då ett varumärke kan anses vara en betydande tillgång i sig vill vi avskilja det från det intellektuella kapitalet och behandla det separat.Uppsatsens syfte är att undersöka hur intellektuellt kapital och varumärke kan aktiveras som tillgångar i Föreningen Uppsalaekonomernas redovisning och vilka monetära värden det skulle ge.

China has the world?s largest population and during the last thirty years the country has implemented political and economical changes that have affected China to move towards a more western market economic direction. At first this development was going slow but during the last five years it has increased which today has made China the world?s greatest growing economy. China?s improved cooperation with the world is one reason for this growth which has led to a cumulative of the consumer market.

Level: Thesis in Business AdministrationDate: 20009-06-11Authors: Anders Johansson & Johan MyhrE-mail: anders@clubsilk.nu,  johan@clubsilk.nuTutor: Mona AnderssonTitle: Company valuation according to Value Based Management ? application to SkiStarProblem: Different operators constantly supervise Companies listed at the stockmarket. The stock exchange market is continuously updating the companie?s present value and their forecasted value. It is important that the companies are able to communicate with the market so that the stockvalue reflects the real value of the company.

Recent developments suggest that private and public companies are moving towards a more service-oriented business. Service orientation means that hardware is often sold in packages with service agreements, which makes the investment more difficult to assess. The challenges that arise will be to assess the value of the overall package, the information needed to make informed decisions and the operational requirements in combination of hardware, software, support agreements, training and more. The paper therefore aims to examine how decision makers can evaluate the benefits of these investments and obtain a stronger base to make better decisions. There is within the area of radiology in the region of Västra Götaland a pronounced need for a better flow of information regarding medical equipment and related service agreements.

There is a growing interest for ethical consumption, in general as well as in the clothing industry. The consumption of ethical clothes is a complex phenomenon though, where aspects such as quality, style, function, price, time assets, accessibility and ethical attitudes affect the decision making. Researches that have been executed show the diversities in development between different countries. There are fairly strong indications that the ethical clothing market is more advanced in the United Kingdom than in Sweden and therefore these two countries are objects of this research. The aim with this thesis is to describe and explain what have affected the development of the ethical clothing market in the United Kingdom compared to Sweden. For that reason a qualitative approach has mainly been used, where deep interviews with people within the ethical clothing industry have contributed to most of the empirical part. As a complement secondary data such as statistics of the two countries have been used in order to investigate our area. One useful tool, among others, to investigate the macro environment is the SLEPT model.

The aim of this study was to examine how social workers relate to unaccompanied asylum-seeking children, regarding their cultural background and potential social issues. In order to achieve a more profound and comprehensive view of the social workers views regarding the separated children, we selected to execute semi structured interviews with social workers. These interviews were aimed at those social workers who performed assessments and investigations concerning unaccompanied children. We completed nine interviews which we recorded and transcribed in a strict manor. When we analyzed the empirical material, certain themes where identified as more protuberant and thus we our selection was based on what we regarded as the most relevant topics, in accordance to the aim of the study.

Before the European construction standards were introduced in January 2011, it was mainly themethod in BBK04 that was used for calculating punching capacity in concrete structures, and in lesscommon cases the method in BHB. The method of BBK04 is easy to use and have had the samestructure since the first was published in 1979. The Concrete handbook method (BHB) where usuallyonly used when a higher punching capacity was needed and the cross-sectional height where fixed,calculations using this method entails more work, but will in return usually give a higher capacity. Italso allows the use of shear reinforcement to increase the cross-section capacity. The method ofcalculating punching shear in EC2 differs largely from the methods of BBK04 and BHB.

AbstractTitle: Wireless Fidelity ? A Scenario Analysis Authors: Mellberg Ola, Technology Management, Lund UniversityMårtensson Jens, Technology Management, Lund University Tutors: Andersson Jens A, Faculty of Engineering LTHKarlberg Johan, Sony Ericsson Mobile Communication ABSvensson Claes, Lund University Discussion: The most significant impacts on the telecom industry over the past decades have been the rapid growth of the Internet and mobile telephone services. Currently these two worlds are converging. Moreover, the fast expansion of wireless high capacity Internet access, increased distribution of local/public hotspots and rapid development of wireless network cards have opened new opportunities for the mobile telecom industry. Research Questions:To what extent could the explosion of local and public wireless networks, using WiFi technology, affect the future telecom industry? Who will ultimately master the WiFi innovation and to what degree could this innovation open new possibilities for external players to enter the mobile voice industry? Purpose: The purpose of the Master Thesis is to provide Sony Ericsson Mobile Communication AB with the most transformational scenarios, which will enable employees to recognise patterns and interpret the meaning of WiFi-related events as they unfold.

För att minska avfallsmängderna och öka källsorteringen har flera länder samt kommuner i Sverige valt att övergå från volymbaserad avfallstaxa till viktbaserad avfallstaxa. Göteborgs stad har successivt infört vikttaxa under åren 2010-2013. Tidigare utvärderingar i Sverige hävdar att införandet av taxan har minskat restavfall med ca 20-31 procent. För att se om införandet har gett önskat resultat i Göteborg har vi kontrollerat för trender och andra faktorer som kan tänkas påverka avfallsmängden. På grund av att taxan införts vid olika tidpunkter för Göteborgs stadsdelar kan vi använda oss av paneldata och en ekonometrisk regression där vi använder fixed effects.

On the 1st of November 2010, the statutory audit was abolished for small limited companies. The amendment of the abolished statutory audit includes smaller private limited companies that for two years does not exceed more than one of the two following limits: net revenue of three million kronor, total assets of one and one half million kronor and three employees. The principal rule of chapter 9 section 1 Companies Act remains that a limited company should have at least one auditor. For limited companies included of the amendment has a opportunity to choose bokslutsrapporten instead of the auditor?s report as a proof of quality of the accounting and the financial reporting.

Under den ekonomiska krisen i Sverige på nittiotalet skedde två trendbrott på den svenskaarbetsmarknaden. Den totala arbetslösheten steg markant för att sedan ligga kvar på betydligthögre nivåer än tidigare, och dessutom förändrades arbetslöshetens sammansättning. Innankrisen var män arbetslösa i mindre utsträckning än kvinnor men från och med krisens utbrotthar män tenderat att vara mer arbetslösa än kvinnor. Syftet med denna uppsats är att utredavad könsskillnaderna i arbetslösheten i Sveriges kommuner beror på.En ekonometrisk analys av Sveriges kommuner ligger till grund för studien och genomförsmed en Fixed Effects-modell. Datamaterialet som ligger till grund för studien avser åren1996-2012 och är uppdelat på kommunnivå.

Society has seen a tremendous increase in threats, violence and especially unprovoked violence perpetrated by youths. Violence and more seriously unprovoked violence has become a major problem for many service corporations as it gives them bad image and reputation. Corporate Social Responsibility CSR encourages many companies to engage in social activities as they realize that the company is part of the society and the environment. What affects society may sooner or later affect the corporate. For any business to prosper and create a long-term relationship with its customers, it needs a safe environment both for the customers and staff.Feedback from customers and staff is survival and these two (customer and staff) are the most vital assets any firm could have.

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

Title: The way to successLevel: Final assignment for a Master?s Degree in Business AdministrationAuthors: Larisa Glazkova and Veronika LarssonSupervisor: Jonas KågströmDate: 2011 ? JanuaryAim: Many companies are started each year, but only some of them are successful and generate worthwhile profits. Many new companies do not survive the first few years. The purpose of this thesis is to identify factors that can lead to success for small and medium-sized enterprises in Gästrikland.Method: We analysed 559 interview surveys that were collected during the years 2004-2010 and success factors were defined. Additionally, financial reports from the database Retriever were analysed.

Background: Investors have several options to choose from when the goal is to achieve the highest yield at the lowest cost and risk. Stocks are a common investment options, but is also associated with risks. Portfolios are usually constructed with several different assets to reduce the unsystematic risk of investment. Funds are similar to composite stock portfolios, the big difference is that they dealt with in their entirety and investors may not affect the fund's content. The problem remains that whether you choose stocks or mutual funds there is still uncertainty as to how the future will unfold.