Intangible assets are often a significant part of Swedish companies? assets. Most of these are accounted for as goodwill, arising from acquisitions. After EU:s decision to adopt IFRS as the new accounting standard, intangible assets will to a larger extent be recognized separated from goodwill. This thesis aims to quantify this change and to analyze what specific intangibles are affected most by the transition to IFRS.

Practical and theoretical learning are methods that are used in schools as a way to prepare students for the working life. Within the practical learning knowledge is not only acquired to learn in practice, but the students must also be able to apply their theoretical knowledge to what he/she does. Against this background, the aim of the study was to investigate the importance of practical learning for students in college / university level and how they are experiencing the stress that may arise out of the loss of practical learning during their education, as well as their vision for working life after completing their education. The population of the study consisted of N = 36, which 18 of these had used both practical and theoretical learning and the remainder had only used theoretical learning. The method was a questionnaire survey with a high proportion of fixed alternative answers according to likert scales.

The purpose with this paper is to examine if tertiary education and democracy have an impact on economic growth. In order to decide how democratic the examined countries are the democracy index constructed by The Economist is used. Besides the two central theories the purpose is also to explain why these variables could affect growth and to examine direct and indirect effects. Indirect effects mean that one variable affects another variable which thereafter has an impact on economic growth.34 OECD countries are compared in order to investigate whether education and democracy are strongly correlated with BNP per capita. Therefore a statistical design is used as method.The empirical results suggest that there is significant correlation between democracy and economic growth.

For several years Uppsala University together with several companies has been involved in a WISENET project aimed at improving railway transport security. By placing a sensor system near the wheels of each wagon, the temperature of the bearings can be measured and transmitted to a collector placed centrally on the wagon. This in turn transmits the collected data to RFID receivers placed intermittently along the railway.As the signals are transmitted wirelessly, problems may occur as the antennas get dirty or coated with ice and snow. To determine the effects of these coatings, several tests were performed examining the reflection coefficient S11, the impedance Z11 and the efficiency eta of an antenna, and how they varied when various coatings were placed over the antenna. Examined coatings were ice, snow and water to determine the effects of weather, and various metal-based coatings: powdered iron both pure and partially oxidized, and iron ore granules.

Uppsatsen visar resultatet av en kartläggning och analys av datakvaliteten i databasen Vägdatabanken på Vägverket. Vi har studerat datakvaliteten som den visar sig hos slutanvändarna, i detta fall de som upphandlar drift och underhåll av statliga vägar. Målet var att se hur väl Vägverkets krav på data stämmer överens med användarnas behov. För att nå målet skapades en modell med sju faser. Centralt var kartläggningen av verksamheten med hjälp av intervjuer, som blev grunden för vidare analyser.

The purpose of this thesis is to examine and analyse which effects a service strategy has on the control system of an organisation. The thesis takes a service perspective, and it is assumed that a service strategy gains competitive advantage and that the goal of the service strategy is to increase the customers? satisfaction level. A qualitative in-depth case study was performed on a Swedish beauty company. The organisation?s vertical structure was examined, from central to local level.

Två upplevelseproducenter har i den här examensuppsatsen undersökt begreppet autenticitet, hur det ter sig och vad detta innebär i musik som sådan men även som en upplevelseprodukt i musikbranschen. Med ett hermeneutiskt synsätt har vi valt att göra fyra stycken kvalitativa intervjuer med musiker och andra nyckelpersoner inom musikbranschen.Vi har inte presenterat ett klart och tydligt svar, det skulle inte göra ett komplext ämne som detta rättvisa, utan istället utarbetat modeller som visar på ett förhållningssätt att arbeta efter. Den första handlar om ett förhållningssätt för att bibehålla autenticitet i bland annat olika processer. Den andra redovisar för hur ett sammansvetsat team som byggs upp likt en plattform kan vara ett hållbart alternativ för många, denna modell har vi valt döpa till KBM-plattformen, vilket står för Kreatör, Business och Management. Med denna modell vill vi visa hur dessa tre funktioner kan samspela.

Travelling All Inclusive implicate that a traveler goes on a trip where food, beverage, room and sometimes activities are included as everything is already paid in advance. The purpose with this study is to examine what it is that have motivated people to travel All Inclusive and to examine how people and travel companies reason about the possible economical effect All Inclusive have on a destination and a local population. We chose to conduct a survey over Facebook. As a complement to the survey and to find out how travel companies reflect on All Inclusives effects, we chose to implement email interviews with Ticket, Solresor and Airtours. The theories in this study focus on travel motivation, travel personalities and All Inclusive's impact on a destination and a local population.

Under 1990-talet ökade Regeringens krav på redovisning från myndigheterna. För att mot-svara dessa krav startades inom Försvarsmakten Projekt Resultatredovisning, Projekt Rv, som hade till uppgift att utarbeta en ny modell för verksamhetsledning. Projekt Rv resulterade i Handbok för styrning, värdering, analys och redovisning av Försvarsmaktens verksamhet, H SVAR.Samtidigt som Projekt Rv genomfördes presenterades en modell för verksamhetsledning i USA som benämndes Balanced Scorecard. Den byggde på principen att uppföljning och styr-ning skulle ske mot organisationens vision. Mått för att följa upp detta skulle balanseras inom fyra områden: finansiellt-, kund-, process- och lärandefokus.

The challenge that companies currently face in their attempts to break through the media clutter has resulted in an increased use of provocative advertising worldwide. History shows that this strategy can result in a brand crisis due to negative consumer sentiment. Despite this fact, advertisement generated crisis remain a relatively unexplored field in the academic world of marketing. The objective of this thesis is to further explore crisis creation from provocative advertising, evaluate the affiliated negative consumer consequences, and to examine the effects of two contrasting company strategies to remedy these types of crisis situations. An experiment was conducted on Swedish and Norwegian students in order to examine whether the communication and information sharing between the target consumers and others could explain the development and consequences of provocative advertisement crisis due to its psychological effects.

This master thesis was conducted in order to investigate the effects of the browsing species Yeheb on animal tissues in Swedish landrace goats and to make a literature review in order to increase the knowledge of the importance of this plant for livestock production in Somalia. The evergreen Yeheb bush is a very important feeding source for grazing and browsing animals in Somalia during the dry period. Yeheb contains cordeauxiaquinone that stains the bones of the animals red/pink, which has been an increasing problem when exporting meat to foreign countries. In an experiment, two goats were fed dry and fresh leaves from the Yeheb bush for one and two months, respectively. The goats did not feed the intended amount of dry leaves, since the supply and palatability was not as high as estimated.

I denna uppsats undersöks skillnader i tempus mellan en engelsk populärvetenskaplig bok och dess svenska översättning, Karen Armstrongs A History of God (1993) - Historien om Gud (1995). Uppsatsen syftar dels till att upptäcka generella skillnader i användningsområden mellan engelska och svenska när det gäller specifika tempus, dels till att undersöka huruvida ändrat tempus kan innebära att den semantiska ekvivalensen rubbas. Som teoretisk modell används Reichenbachs modell för att beskriva hur tidsrelationer beskrivs i språket med hjälp av tempus. Undersökningen visar bl.a. att det finns en tendens till att dåtidstempus i den engelska källtexten ofta ersätts med presens i den svenska måltexten..

The Income Tax Act is enacted what criteria must be met to obtain a tax reduction of household work. Household work is the common term for ROT- and RUT-works. The purpose of the tax reduction is to increase job opportunities and to discourage that undocumented work performs.It is only for the labor cost as tax reduction is given for. The concept of labor cost is defined in law as it is not comprised of cost of materials, equipment or travel. The preliminary work provides no closer explanation what the labor cost includes.

The purpose of this paper is to try to understand which negative effects grading and judging in art class can have on the students. The emphasise lies on how the media specific parts of the subject is affected. The goal is to get knowledge how students experience getting judged and graded and how this affects them, hence understanding which factors affects them in a positive or negative way in this process. The literature study starts with a historical survey of the swedish grading system and the art subject in Swedish schools. It countinues to explain the current curriculum with an emphasise on art.

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