Uppsats för avläggande av filosofiekandidatexamen iKulturvård, Ledarskap i slöjd ochkulturhantverk15 hpInstitutionen för kulturvårdGöteborgs universitet2014:35.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Bebyggelseantikvariskt program15 hpInstitutionen för kulturvårdGöteborgs universitet !2014:46.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Ledarskap i slöjd och kulturhantverk15 hpInstitutionen för kulturvårdGöteborgs universitet2015:29.

Uppsats för avläggande av filosofie kandidatexamen Kulturvård, Bygghantverk, 22,5 hp, 2014.

Uppsats för avläggande av filosofie masterexamen i kulturvård, 30 hp.

The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

The purpose of this master´s thesis was to investigate the role and function of the annual reports of public libraries: for what purpose are they put together and how are they evaluated and utilised. The study presents different views on the structure and content of library annual reports. Focusing on a specific public library and its municipal administration, the authors identify and describe problems and possibilities regarding the library annual reports. The study also provides a general view of their occurrence, their addressees and the importance attached to them.In a review of current literature on accounting and activity reports the authors place the annual reports of public libraries in a wider context. The study also presents two current models of performance measurement - the Intangible Assets Monitor and the Balanced Scorecard - which were developed in the private sector, and the authors discuss their relevance when applied to public libraries.Data were collected both in interviews and by means of a questionnaire.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the Intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Samhället går mot en mer tjänsteinriktad och kunskapsintensiv produktion vilket har lett till att immateriella resurser har fått en större betydelse för företagens ekonomier. Några av resurserna uppfyller kriterierna för en tillgång och finns med i företagens balansräkningar. När företag är i behov av kapital ser bankerna till företagens balansräkningar för att göra en kreditbedömning. De måste då bedöma immateriella tillgångar.  - Hur bedömer kreditgivare företags immateriella tillgångar? - Vilken betydelse har denna bedömning för kreditgivningsbeslut? Syftet med studien är att beskriva hur kreditgivare bedömer immateriella tillgångar och vilken betydelse denna bedömning har för kreditgivningsbeslut.En kvalitativ studie har genomförts där datamaterialet har samlats in genomintervjuer med respondenter från tre olika banker. Två av de undersökta bankerna bedömer inget ekonomiskt värde på immateriella tillgångar men dessa är med och påverkar helhetsbedömningen av ett företag. Betydelsen av detta är att företag med för stor andel immateriella tillgångar får svårare att bli beviljade kredit och straffas med högre kostnader.

The responsibility to identify, protect, look after and develop cultural and historical values in our surroundings - urban as well as rural - falls on the local authorities. This essay focus on local preserve programs for cultural landscapes in Sweden?s municipalities. Programs for preserving cultural landscapes are important tools in the aim to reach a sustainable development of these values. The object of the essay is to delineate how the municipalities handle cultural landscapes in terms of how cultural and historical values is identified, how the landscape is divided and assessed and how different aspects of Intangible and tangible values are taken into consideration.

Background: Accounting of Intangible assets have increased during the last years which have created a debate about if trademarks should be accounted as assets with the uncertainty of the value in mind. Valuation and accounting of trademarks are of interest for accountants and investors. These should be able toget information about the assets that are of importance for the company. A solid brand can be of great value for a company, which should be accounted for. Purpose: The purpose of this master is to examine the function of the brand in the different companies in the study and map the definitions that the different companies have of brands.

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

In my project, Cups on the run, I have studied the relationship between ceramic utility objects and different environments, when moving them off the table. My background as a potter has been the starting point. From there, I wanted to see if I could expand my craft to the space beyond. With the cup, which for most people has a clear function and a relation to us human, in repetitive structure I explored the spatiality and architecture in various environments. Life fascinates me through how everything is made up of tiny parts that together create the tangible and Intangible.

In my project, Cups on the run, I have studied the relationship between ceramic utility objects and different environments, when moving them off the table. My background as a potter has been the starting point. From there, I wanted to see if I could expand my craft to the space beyond. With the cup, which for most people has a clear function and a relation to us human, in repetitive structure I explored the spatiality and architecture in various environments. Life fascinates me through how everything is made up of tiny parts that together create the tangible and Intangible.

Caran has a strong belief that women leaders affect the financial profitability positive. Since women leaders are Intangible resources it is very difficult to calculate its exact value. The authors found that one of their measurement methods can’t be used to calculate the value of women leaders. The other measurement method can calculate significance between women and men leaders and provides an index to be compared to other groups. But there is no prove that women are better creating value than their men colleagues, the figures indicate that women add more value due to their lower wages.