Immateriella tillgångar har traditionellt värderats till anskaffningsvärde i de nordiska länderna. Genom implementeringen av IFRS är det nu möjligt att värdera de immateriella tillgångarna enligt omvärderingsmetoden. Trots möjligheten är det få bolag som har omvärderat sina immateriella tillgångar, något som eventuellt skulle kunna förklaras av försiktighetsprincipen.Problemformuleringen lyder:?Skiljer sig attityden till omvärderingsmetoden mellan stora traditionella bolag noterade på Large Cap och små tillväxt bolag noterade på First North samt kan det hänföras till bolagens redovisningsprincip?? För att besvara problemformuleringen har stora traditionella bolag noterade på Large Cap jämförts med små tillväxtbolag som är noterade på First North. Den ekonomiskt ansvarige på respektive bolag har kontaktats via E-mail för att svara på om de har värderat de immateriella tillgångarna till anskaffningvärde och varför.

Syftet med studien var att undersöka samband mellan global arbetstillfredsställelse, personlighetsegenskaper, psykosociala arbetsmiljöaspekter och arbetsattityder på arbetstagare i en verkstadsindustri. Dessutom var syftet att få ökad kunskap om vad det är som bidrar till global arbetstillfredsställelse. 74 deltagare besvarade frågeformuläret innehållande 53 påståenden rörande global arbetstillfredsställelse, personlighet, arbetsattityder och psykosociala arbetsmiljöaspekter. Resultatet visade samband mellan global arbetstillfredsställelse, upplevelsen av den psykosociala arbetsmiljön och arbetsattityderna job involvement, organizational commitment och arbetsengagemang. Det fanns inget samband mellan personlighetsegenskaperna och global arbetstillfredsställelse.

Global warming is one of the most debated environmental issues right now, and it could be argued that it is important to study how the phenomenon is treated in schools. The main purpose of this study is to put students? knowledge about global warming in relation with the control documents for chemistry, biology and physics studies. Interviews have been conducted with six students in the 9th grade. The conclusion of the survey indicates that the students generally have a satisfying knowledge about the phenomenon and that they know how they should behave from an environmental perspective..

Purpose: The purpose of this study is to find out how much influence underlying factors have in connection to the internationalization of Born Global firms. Methodology: This study has a qualitative approach in which data is obtained mainly through interviews and secondary data which consists previous theories about the internationalization in small and medium sized firms and recent theories that entitle these firms as Born Global. Conclusion: Based on the existing theories and the qualitative data, we have concluded that the underlying factors for the Born Global firm?s internationalization are abilities and opportunities to create insidership in relevant networks. The most crucial underlying factors for Born Global firm?s internationalization are the ability to create processes to break old patterns of thoughts and the ability to ally with right partners. .

Today we live in a more or less globalized society where borders do not pose the same obstacle as before. This is why it is interesting to examine whether different countries have similar views on how to communicate with a specific audiencePurpose: The purpose of this thesis is to use the data gathered to inform businesses with information. The information can then be used to assist companies when it comes to advertising, the design of messages and the choice of media channels when communicating with people born during the 80?s. Furthermore, the investigation intends to find out if there really is a global market for people born during the 80?s.Method: The authors believe that a purely quantitative or qualitative approach is not appropriate.

The fertility of the North Swedish horse was investigated using a questionnaire. Data concerning altogether 73 North Swedish stallions and 213 mares used for breeding during the season 2005 were collected and analysed. The survey also included the analyses of 305 breeding case books, especially distributed for this study, from 27 stallions. The aim was to collect information on how the breeding was carried out in the North Swedish horse, and to learn what categories of mares that were covered and what routines were used in these farms. Breeding statistics from 1999 to 2004 was also analysed to complete the questionnaire.

The paper focus on the first people in south-east Sweden. I investigate why they moved to the north, how they adapted to a new environment, and how they used new materials. I study ten locations in my investigation, which starts with Årup in north-east Scania, and ends with Mörby in Östergöland. The survey deals with the research history concerning the Mesolithic Stone Age in southern Scandinavia, and why ethnicity, adaptability, imagination and the will of survive is so important to us human beings..

First North är en alternativ handelsplats för aktier, som är till för att små bolag med stor tillväxtspotential ska kunna plocka in externt kapital för att möjliggöra en snabbare expansion än om de varit privatägda aktiebolag. First North ställer dock inte samma formella krav på de listade bolagen som det ställs på företag som är noterade på Stockholmsbörsen då dessa är betydligt mycket större.Under år 2007 har de växt fram en stark förtroendekritik mot bolag som är listade på First North. Analytiker och media har framfört stark kritik och menar att bolagen är alldeles för kortsiktiga i sitt tänkande och att de blygsamma krav som ställs på bolagen inte garanterar en trovärdig förvaltning. Kritikerna menar att detta tillsammans med ledningens girighet leder till att företagen vill lura externa intressenter på kapital.För att undersöka om de finns någon sanning i dessa påståenden har vi undersökt hur strategierna ser ut för bolag som nyligen listats på First North. Detta har möjliggjorts genom fem stycken intervjuer med listade bolag på First North.

First North är en alternativ handelsplats för aktier, som är till för att små bolag med stor tillväxtspotential ska kunna plocka in externt kapital för att möjliggöra en snabbare expansion än om de varit privatägda aktiebolag. First North ställer dock inte samma formella krav på de listade bolagen som det ställs på företag som är noterade på Stockholmsbörsen då dessa är betydligt mycket större.Under år 2007 har de växt fram en stark förtroendekritik mot bolag som är listade på First North. Analytiker och media har framfört stark kritik och menar att bolagen är alldeles för kortsiktiga i sitt tänkande och att de blygsamma krav som ställs på bolagen inte garanterar en trovärdig förvaltning. Kritikerna menar att detta tillsammans med ledningens girighet leder till att företagen vill lura externa intressenter på kapital.För att undersöka om de finns någon sanning i dessa påståenden har vi undersökt hur strategierna ser ut för bolag som nyligen listats på First North. Detta har möjliggjorts genom fem stycken intervjuer med listade bolag på First North.

This thesis analyzes and discusses the role of institutions concerning countries' abilities to create economic wealth. The countries that we are analyzing are the former members of the Warsaw pact and former Yugoslavia. These countries are referred to as transition countries. In order to analyze the transition countries institutional structure we are using Douglass C. North's theory regarding institutions and institutional building.

The current debate regarding organizational strategies for sustainabledevelopment is influenced by the theory of global governance. Decentralizedstructures of the global society are taken to use in the realization of a sustainabledevelopment. New roles of transnational networks and partnerships raisesquestions of the ability of global governance to co-ordinate and implement longtermsolutions without assistance from centralized and hierarchic structures basedon government. The aim for this thesis is to illustrate the current conditions forwell-functioning networks of sustainable development and examine therelationship between global governance and government. Issues of participation,decision making and compliance are examined by a case study of the Marrakechprocess, a global process to support the implementation of sustainableconsumption and production.

Cities have always been founded on nodes of different roads.The city Harnosand was founded where the road along the coast of north Sweden meets the sea and the calm bay of Nattviken behind the island of Harnon. Harnosand has a big historic heritage as one of the first cities in the north part of Sweden, centre of the church and education city. The incrising centralisation of Sweden and the globalication of the world have made north of Sweden to the backside of Sweden.The coun- tryside and the smaller cities don ?t live anymore. In Harnosand is big moving out and many empty spaces. In the middle of Harnosand next to Nattviken, is one of these empty spaces. This empty space next to the road of E4, that leads out in the world and Europa.

Under de senaste 20 a?ren har born global-fo?retag, som fenomen, sta?tt i rampljuset fo?r forskning. Detta fenomen anses av vissa forskare strida mot tidigare ka?nda internationaliseringsteorier. Uppsalamodellens fo?rklaringsgrad fo?r born global-fo?retag har da?rmed blivit ifra?gasatt.Fra?gesta?llningen som denna uppsats har som ma?l att fo?rklara a?r om ett born global-fo?retags internationalisering fo?rklaras av Uppsalamodellen? Om inte, hur kan man utveckla Uppsalamodellen till att a?ven inkludera born global-fo?retag?Fo?r att underso?ka forskningsfra?gan har det genomfo?rts en granskande litteraturgenomga?ng, en sammansta?llning av born global-fo?retag samt en fallstudie.

The world has become a globalized place in constant development and much of which is now taken for granted did not even exist 30-40 years ago, such as smartphones or Internet in common households. As new tourist destinations is continuously being created, it becomes increasingly important with effective place marketing to compete in the global market. Developing a good and interesting profile is thus a way for places to become more attractive for tourists. The main theory in the paper is "post-industrialization and the entrepreneurial city" which describes how cities in the Global north have moved away from industry towards becoming post-industrial cities ? very often with a strong focus on tourism.

Container Security Initiative was launched in 2002 by the US Customs and Border Patrol in order to secure the global flow of containers destined for USA. This thesis attempts to analyze Container Security Initiative in relation to a possible future scenario made by the weapons industry where the state's global traderoutes are being subject to militarization. A development which is partly based on the threat posed by global illegal trade. The latter is discussed and defined based on current research made by Carolyn Nordstrom, Moíses Naím and theories on the cosmopolitan perspective made by Ulrich Beck. Strategy documents concerning Container Security Initiative are then analyzed in terms of discourse to try to say something about what the program indicates.