Då det intellektuella kapitalet utgör en viktig del av ett företags totala tillgångar, har vi valt att undersöka hur hanteringen och styrningen av detta kapital ser ut i verkligheten. Dessutom ville vi se om våra undersökningsföretag skulle kunna förbättra sin hantering av IK genom att tillämpa de modeller som finns på området. De modeller vi valt att titta närmare på är Skandia Navigator, The Intangible Assets Monitor och IK Index modellen. Ingen av dessa modeller användes i dessa företag då undersökningen gjordes. Vi har funnit att två av de fyra undersökta företagen har bättre förutsättningar för att tillgodogöra sig någon av dessa modeller..

Fornföreningen Fibula on the Aland Islands contacts the author because its members want to create a museum.The purpose of this two years master?s thesis in Archive, Library and Museum studies is to shed light on what a museum really is. The research question I have answered is ?what is a museum and is this what Fibula really wants in their reconstructed Viking village??. Based on interview material, ethnographic field studies, relevant research in the subject and documents from Fibula, I have answered the research question.

This essay is about the Swedish textile heritage but also with an analysis of handmade hemp textiles from Transylvania. Plant fibers such as hemp and flax grown in a soil nature that existed around the subsistence farm. The knowledge of the earth nature combined with textiles has not been specifically studied in the research from the last century. By examining simple folk textiles of hemp shows how the textiles also are an universal field. The focus is on the raw material which is a transformation between nature and culture.With a phenomenological approach, the study will describe how the textile heritage announcement molds a territory in the interpretation of "our" Swedish plantfibres for textiles uses.

Fornföreningen Fibula on the Aland Islands contacts the author because its members want to create a museum.The purpose of this two years master?s thesis in Archive, Library and Museum studies is to shed light on what a museum really is. The research question I have answered is ?what is a museum and is this what Fibula really wants in their reconstructed Viking village??. Based on interview material, ethnographic field studies, relevant research in the subject and documents from Fibula, I have answered the research question.

The invisible entrepreneurship is a study of owners of businesses with foreign heritage. It describes the unexplored relationship between ethnicity and class within this group of entrepreneurs.The result of the study is a model which I have found to be suitable to use when depicting the relationship between the ethnic profile and class. The model indicates that the importance of ethnicity decreases as both the owner of, and the business reach a more prominent class. The method of collecting data has been interviews with owners of businesses and Grounded theory has been used to analyse this data. Theories on ethnicity, owners of businesses with foreign heritage, and class in relation to ethnicity have been discussed on the basis of social constructivism.

Datum: 2006-10-10Nivå/utbildning: Kandidat uppsatsFörfattare: Diana Joseph och Ander SandströmHandledare: Gösta SöderlundTitel: IAS/IFRS?Problem: Hur påverkas företag och dess intressenter av IAS/IFRSimplementeringen och hur har deras föreberedelser fungerat?Syfte: Att få en djupare inblick i hur företagsintressenterna i form av revisorerna och analytiker har förberett sig inför IAS/IFRS införandet.Metod: En kvalitativ studieResultat/slutsatser: Att respondenterna till stor utsträckning varit väl förberedda inför den nya standarderna och att de överlag är positivt inställda till en ökad jämförbarhet och harmonisering av redovisningsreglerna. Det finns dock vissa värderingsproblem av tillgångar som uppstår och där inte alla respondenter har samma åsikter om hur de kan lösas.Sökord: IAS/IFRS, Goodwill, redovisning, koncernredovisning, de nyastandarderna, impairment test, intangible assetsOmfång, sidor: 50Antal ref/källor: 26.

The purpose of this master dissertation is to show an example of how to renovate three different parks in an area of national interest in Höganäs, Sweden aiming to deal with their heritage value as well as making them attractive to today?s user. The question formulation can be described as following: How can i as a landscape architect renovate parks with different characters conserving their existing qualities. By studying and documenting the park´s history and current usage and using methods of evaluating a park?s heritage value ( Kulturhistorisk värdering av bebyggelse, Unnerbäck 2002) i could conclude which qualities to conserve and suggest and motivate what features to add or renovate.

According to the Swedish curriculum, teachers have an assignment to educate children to become democratic citizens. Students will develop values given in the curriculum's section, dealing with aspirational values. Teachers also have an assignment to transmit a cultural heritage. The curriculum states that education, in a deeper sense, is about to transmit a cultural heritage. This claims that the two assignments would be one and the same.

AbstractTitle: How has IAS 38 affected accounting in small and large companies?A study of the differences in the accounting of financial ratios between small and large companies.Authors: Jasmine Choudrey & Rana QadriMain Course: Business EconomicsThe aim of this study is to make a comparative examination between small and large companies in Sweden and to analyse how accounting of intangible assets has been affected or changed due to the introduction of the new accounting recommendations and IAS 38.Main theory: There are no theories available on these type of researches due to the fact that the introduction of the IFRS is relatively new. Instead the essay discusses facts about the financial ratios and IFRS as a starting point for the study.Method: The examination will be a combination of both quantitative and qualitative techniques. The quantitative part will be based on statistics and financial ratios from the different companies annual reports. These financial ratios will be analyzed by performing a confidence interval.

The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

This study aims to examine how heritage archives in Sweden create oral history by the conduction of interviews. Though previous research have shown that this is a task suitable for archives, there have been a lack of knowledge of how this is actually beeing done. Also, oral history have not earlier been studied in relation to the archives larger objectives. The heritage institutions that have been examined are Sjöhistoriska museet, Visarkivet and Dialekt- och folkminnesarkivet I Uppsala. They are all part of public authoritys and use oral history to create more pluralistic and diverse archive collections.

Care and solicitude about Swedish documentary heritage has varied substantially throughout the years. The main purpose of this essay has been to investigate what efforts have been made to preserve rare book collections at public libraries. These cultural policies have been studied from both a national as well as local perspective. What we have tried to explore can be condensed into three questions: What national initiatives have been taken in the past century to preserve the municipal documentary heritage?What initiatives have been taken in the past century to preserve thedocumentary heritage of what is presently the municipality of Jönköping? What value do rare book collections at public libraries represent? The results indicate few national efforts were initially made to preserve rare book collections in the timeframe we studied.

The main purpose of this thesis is to examine how the European Union through the Directorate- General (DG) of Education and Culture, are calling forth a constructed sense of European identity amongst the citizens of the Union.It is a discourse analysis, which can be described in twofold. Firstly, it is a mapping of the European discourse; i.e. how the European Union defines the identity it seeks to mobilise. Secondly, it examines whether or not there are similarities in the European discourse of identity and the traditional nation-building discourse of national identity.According to this thesis a European identity is articulated in cultural terms, whereby its members are said to share the same values and a common cultural heritage.To bring the people of Europe closer together and to deepen awareness of their "common" history, the European Union encourages all manner of meetings and exchange schemes between Europeans. Although its goal is to develop a feeling of belonging to a shared culture, the EU is also keen to preserve the specific aspects of Europe's many cultures.

Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

This graduate thesis takes its hold in an idea that many values, in cultural heritage environments, other than the onesthat can be seen with the eyes are as important for the experience of the environment as the visual ones; however theenvironments are usually defined by values that can be experienced visually!Interviews were held with four visually impaired persons. This to get a better understanding for how big part othersense modalities play in the experience of the cultural heritage environments. Questions were asked about what thevisually impaired especially value in cultural heritage environments and what is of value for preservation. Also whatcan be done to make the environments more impressive for them, how they experience the material part of theheritage, architecture, shape and color and with what senses they primarily remember. Furthermore the thesis aims todraw attention to how value definitions made by the conservation field affects the experience of the environmentsand therefore the accessibility for visually impaired.