An accounting issue that has received attention is the issue of identification of intangible assets in acquisitions. This is because the company's result can be different depending on how much the company chooses to identify intangible assets separated from goodwill. As the practice for identification of intangible assets lacks clarity, companies are able to account for this in different ways. In this study, the manner in which identification of intangible assets are managed by companies listed on Swedish multilateral trading facilities and the manner in which companies distribute the purchase sum on net tangible assets, intangible assets and goodwill in comparison with listed companies is examined. The study emanates from a systems approach and is descriptive.

The HBTQ-society is not a homogeneous group; it contains a range of different sub-groups. QX is Sweden?s biggest magazine aimed at members of the HBTQ-society. The purpose of this study is to analyze if the magazine is more directed towards gay men or women ? both by examining how many men versus women appear in QX, but also by looking at the different ways in which the articles are more relevant to either men or women, such as by tone, language or choice of subjects.In this study, we have analyzed twelve issues of QX, from January 2012 to December 2012, in order to get the most current results as possible.

Sammanfattning Titel Visualiseringsmediernas betydelse vid försäljning av nyproducerade bostäder ? En studie av modeller i Virtual Reality och fullskala. Författare Jennifer During Helena Fällås Syfte Denna uppsats syftar till att utreda om modeller i Virtual Reality och fullskala kompletterar befintliga visualiseringsmedier i försäljningen av nyproducerade bostäder, genom att dessa stödtjänster skapar ökad förståelse för bostadens utformning och därmed ökar nyttan för kunden. Vidare syftar uppsatsen till att utreda hur projektsäljare och privatpersoner ställer sig till användandet av denna typ av modeller samt om kvaliteten på företagets tjänster därmed kan anses öka. Metod Uppsatsen är framarbetad både med en kvalitativ och med en kvantitativ metod. Genom att göra djupintervjuer med projektsäljare på Peab Region Bostad samt med sakkunniga personer inom områdena för Virtual Reality och modeller i fullskala, har intervjupersonernas kunskaper och inställningar kunnat inhämtas.

Distributed system development is a common occurrence in today?s technological and global world. Because the consequences of its geographically distributed nature it creates barriers between people that affects their communication and collaboration efforts in the distributed context. Despite a lot of technological breakthroughs over the last decades and the occurrence of video-conference applications and other tools for communication and collaboration, cultural and geographical issues have so far not yet been completely resolved. In this study I have made a literature study over distributed system development to form a set of central factors that affects the distributed development process.

The purpose of this essay is to draw attention to a rather new phenomena, virtual bullying amongst young people. Bullying has been known for a long time but today, bullying has found new ways of expression. New technology, which includes the Internet and cell phones, has given the bullies new weapons to use in their bullying.The study I have done has been qualitative and contained interviews. Represents from two communities, Playahead and LunarStorm, and two organisations, BRIS and Friends, all together five persons (two persons from LunarStorm) have been interviewed and had the opportunity to tell me their view on virtual bullying.The results show that young people see the new technologies as a valuable prolongation of their reality that they won?t give up if they don?t need to.

Ofta sker planeringsarbete i en tvådimensionell miljö, där man går miste om både djup och närvarokänsla. Därför är det intressant att undersöka ifall möjligheten att själv effektivt navigera sig runt i en tredimensionell miljö med hjälp av virtual reality-teknik har något värde för planeringsprocessen, där utställningsansvariga på museer är målgruppen. För att undersöka detta modellerades virtuella rum, skript skapades för utplacering, borttagning samt val av objekt. Dessa integrerades med en spelmotor och Oculus Rift, varpå användaren själv kan ?kliva in i? en virtuell miljö presenterad tredimensionellt och som reagerar på huvudrörelser, tangentbord och mus.

This essay covers computer gaming as seen from a perspective of gender theory. The main purpose of the essay is to examine women?s relationship to computer games, and more specifically women?s attitudes to the games they play. The theoretical basis for this essay is sprung from a hermeneutic perspective. The empirical basis for analysis consists of two in depth interviews and game analysis of the two computer games Counter Strike and Final Fantasy XI.

The purpose of this study has been to examine online travel magazines as an information source and as a virtual service scape. The traditional travel magazines are facing a change due to the technological development and the web has become an important platform for both customers and companies. The virtual service scape opens new opportunities for interaction and we found a great interest in examining which possibilities and limitations travel magazines are facing. This study is based on a qualitative approach because we wanted to gain a deeper understanding and a complete picture of our chosen subject. We have completed six interviews; three of them were consultants, one publishing director, one editor and a research student.

Virtual communities are a phenomenon that is becoming more common as the information technology comes with in reach for the general public. This report will bring the theories and construction of a virtual community together. The purpose of this report is to describe the different theories that have emerged from the research within this field and to examine the work procedures that have been used during the development of a site for a MDA-community. The MDA-website is a homepage on the Internet that was developed to bring the students closer together. The report describes the work of the project group, why the website was not completed and at the end the theories are looked at on the basis of the construction of the website..

The competitive nature of the automotive industry has always implied a necessity to improve product development concerning time-to-market, cost and product quality. As capacity of computer-aided engineering (CAE) tools has evolved, so has the strive for simulation-driven design. Virtual durability testing using full vehicle models is one of many challenges posed in front of vehicle manufacturers when computer simulations are given a key role in product development.This thesis has been initiated as a preliminary step towards implementing dynamic virtual durability testing in the development of buses and coaches at Scania. The objective has been to assess the predictability of a full vehicle coach model and to what level of precision structural loads can be predicted. Previously performed proving ground testing of a Scania Touring coach has been the basis for the modelling and simulations in this thesis.A virtual model of the Scania Touring coach has been created in multi-body simulation software package MSC.Adams.

This study examines the use of building modeling and energy simulations in the design process  of  a  building.  The  take-off  point  is  the  notion  of  energy  simulations  being needed early and throughout the building design process, and that the lack of energy simulations may be explained by the fact that they are time consuming and therefore often too expensive. A greater interoperability between software tools used by relevant disciplines,  such  as  the  architect  and  the  energy  specialist,  would  create  smoother workflows, which would reduce this cost and open up for more frequent and iterative energy  simulation  processes.  The  study  is  an  assessment  of  the  modeling  tool  Revit and  the  simulation  tool  Virtual  Environment  and  whether  they  can  create  smoother workflows, and make leeway for a more frequent use of energy simulations throughout the  design  process.  It  also  investigates  the  limitations  of  what  can  be  examined  by simulations in Virtual Environment. This will hopefully help clarify the future role of energy  simulations  in  design  processes.  The  method  is  a  trial  by  error  approach  of testing the two software tools by building and simulating a model. The results of these tests  show  that  the  workflow  is  not  optimal  (and  therefore  time  consuming)  for frequent  and  iterative simulations  throughout the  design  process,  but  it  also  reveals some  great  possibilities  of  what  can  be  performed  with  these  two  powerful  tools  at hand.  Further  development  with  regards  on  platform  independency  of  the  building information  model,  including  seamless  exporting  and  importing,  seems  necessary  to strengthen the future role of energy simulations..

Identification of fungi is based on macroscopic observations of morphology and microscopic characteristics. These conventional methods are time-consuming and requires expert knowledge. For the past years Matrix-assisted laser desorption ionization-time of flight mass spectrometry has been used for routine bacterial identification in clinical laboratories but not yet in the same extension for fungi. In this study three preanalytic preparation methods for fungi were evaluated in order to shorten the processing time in routine laboratory performance.Clinically relevant strains (n=18) of molds and dermatophytes were cultivated on agar plates and prepared according to the different preparation methods for protein extraction. Each strain was analyzed in quadruplicate by the MALDI Biotyper and the database Filamentous Fungi Library 1.0.The results showed that the genus and species identification rates of the least time-consuming direct extraction method were 33% and 11% respectively.

Med denna uppsats vill jag undersöka om Virtual Routing and Forwarding (VRF) kan förhindra spridningen av datamasken Blaster mellan två kunders nätverk. Ämnet VRF valdes för att det finns ett personligt intresse och för att det är en viktig säkerhetsfunktion i ett större nätverk.För att undersöka detta genomförde jag två tester, en utan VRF och en med VRF. Datamasken aktiverades i båda testerna och spridningen analyserades med programvaran Wireshark.Testen visade att VRF segmenterar nätverken på ett sådant sätt att Blaster inte kan sprida sig mellan två nätverk som är segmenterade med VRF..

Genom åren har intresset för och satsningar på underhållning i tredimensionellt format (3D) gått i vågor. Idag har de flesta biografer stöd för att visa 3D-filmer. Utöver detta intresse har det på senare år även börjat komma mer teknik för 3D i hemmet. Det har också introducerats många nya mer immersiva och intuitiva inmatnings-enheter som bidrar till under-hållning med element av virtual reality hemma. Företagen Sony, Nintendo och Microsoft har alla lanserat olika typer av avancerade tekniker för sådana inmatnings-enheter till sina spel-system.

Ny teknologi har skapat nya möjligheter inom utvecklingen av teknologi för äldre. Kunskap behövs om de äldres behov och vilka situationer i vardagen som skulle kunna underlättas av teknik för att minska de äldres beroende av andra människor. I utvecklingen av ett interaktivt teknologiskt hjälpmedel en så kallad virtual companion har en etnografisk studie gjorts för att kartlägga vardagen på ett äldreboende och interaktionen mellan vårdgivare och vårdtagare. Dessa har strukturerats upp i interaktionsmönster för att bli ett underlag till funktioner som skall implementeras i hjälpmedlet..