I Sverige infördes år 2005 nya regler för redovisningen i börsnoterade företag. Från och med den 1 januari blev dessa företag enligt lag tvingade att följa det regelverk som International Accounting Standards Board författar. Dessa standarder blev då gällande i hela EU.I vår uppsats inriktar vi oss på en av dessa standarder och dess amerikanska motsvarighet, nämligen IAS 38 som behandlar redovisning av immateriella tillgångar. Vi fokuserar på den typ av immateriell tillgång som uppstår genom forskning och utveckling. Den amerikanska motsvarigheten till denna standard heter FAS 2.International Accounting Standards Board är ett av två ledande organ som på ett internationellt plan definierar hur redovisningen ska se ut.

The scope of this master thesis is the scientific publishing at Uppsala University's Faculty of Arts. The aim of the thesis is to investigate publication patterns and publishing strategies. To investigate how the publication patterns of the faculty is structured and what priorities and considerations the researchers have regarding scientific publishing. Furthermore, the aim is to compare these publishing strategies and publication patterns to incentives and selection principles of the bibliometric indicators in the performance based research funding systems on the national and local scale.The thesis is based on the theories of disciplinary differences developed by Richard Whitley and Tony Becher and Paul R. Trowler. These theories suggest a framework based on organizational and sociological perspectives, that offers ways to explain differences in publication patterns between different scientific fields.The study is based on two empirical studies of the faculty.

Swedish school children's results have deteriorated in recent years and formative assessment is, in accordance with previous research, a way to develop students' learning and performance. A part of formative assessment is based on feedback that students should receive before, during and after a new assignment. In this study, we want to find out how students and teachers apprehend students' development in relation to feedback and what general attitudes towards feedback can be seen in both parties. The literature and theory discussed is linked to formative assessment, both at international and national level where many important aspects of formative assessment are essential in relation to pupils' further development. The theories are based heavily on human interaction and socio-cultural perspective as a concept.

This study has been conducted with the purpose to examine the marketing effects of waiting lines on the customer- and brand experience. Our ambition has been to describe how the waiting line can be used to heighten the positive experiences. The study has had a qualitative, as well as an inductive approach towards the subject. The study is mainly based on nine interviews with a total of ten respondents employed at nine different companies relevant to the subject. In the final chapter of this study we present our results and conclusions..

An increasing global tourism offers great opportunities for Sweden as a tourist destination. However, an attractive destination requires competitive destination marketing strategies. Tourist destinations often include a complex network of stakeholders of small and large en-terprises that represent both the public and private sector. One condition for successful des-tination marketing is that all of these stakeholders collaborate in their marketing to create an integrated and powerful image. Another important aspect in terms of increasing the des-tinations competitiveness is that the local tourist companies are "export-oriented", in order to ensure that international tourists are looked after appropriately.This study has focused on the destination marketing of Stockholm.

In 1809 the citizens of Sweden where given the freedom to practice their Christian faith through the Swedish constitution of 1809, 16 §. This proclaimed that there should be religious freedom in Sweden, albeit restricted to Evangelical-Lutheran faith. Although after the law regarding dissenters was passed in 1860 by choosing another church than the Evangelical-Lutheran church you lost some civic rights, for example you could not become a public official. The freedom to choose religious affiliation was given through the Law of Religious Freedom in 1951. The purpose of this study is to evaluate in what way the concept of religious freedom has developed in Swedish law between 1809 and 1951.In the background I treat two historical events and one era, with focus upon religious freedom, which have in my opinion influenced the view of religious freedom in Sweden during the chosen period of 1809?1951.

Denna studie a?r utfo?rd vid Mondelez International i Upplands Va?sby som vill ta fram ett transportplaneringsverktyg fo?r att underla?tta sin transportplanering. Detta genomfo?rs genom att studera hur transportplaneringen bo?r bedrivas och hur ett transportplaneringsverktyg kan vara utformat. Syftet med denna studie a?r att utforma en flexibel modell fo?r transportplanering som minimerar transportkostnaderna.Studien testar och ja?mfo?r tva? sa?tt att bera?kna transportkostnaden.

Background: Once upon a time the most important resources in an economy were tangible goods. Historically, Swedish company culture has been dominated by engineering and techni-cal innovation has been the focal point. Today, Intangible values drive product development and form a company?s differentiation. Intangibles have therefore become the most prominent resources in a company.

Börsnoterade europeiska företag ska från och med 1 januari 2005 tillämpa de internationella redovisningsstandarder som antagits av EU. Standarderna benämns International Accounting Reporting Standard, IAS och International Financial Reporting Standard, IFRS. Dessa stan¬darder ska tillämpas vid företagens koncernredovisning, medan nationell lagstiftning gäller för resterande finansiella rapporter.Syftet med denna uppsats är att ta reda på vilka svårigheter som kan finnas med att redovisa enligt IAS/IFRS. Till vår hjälp för att få fram information om detta har vi använt oss av det svenska dotterbolaget till den multinationella läkemedelskoncernen AstraZeneca, Rådet för finansiell rapportering samt en revisor på Ernst & Young.Vi valde att använda oss av en kvalitativ metod och gjorde fyra intervjuer för att få så ingå¬ende information som möjligt. Vid intervjuerna användes öppna frågor för att få en tydlig be¬skrivning av svårigheterna.Teoriavsnittet inleds med ett avsnitt om svårigheter som kan uppkomma vid implemente¬ringen och användningen av IAS/IFRS.

The world is changing and the business context is no exception. One of the clearest tendencies is a tougher business climate with harder competition due to increased international trade and the expansion of the e-business. At the same time the customers are becoming more sophisticated and demanding. The last decades have also meant that tougher and more frequent demands are being aimed at the businesses from a wider variety of stakeholders; demands regarding how environmental issues, social responsibilities and business ethics should be dealt with. All of the above have driven companies towards implementation of different management systems to be able to cope with the demands as well as to ensure that these issues are being dealt with in an efficient and effective manner.

Competing is a well established work model among Swedisharchitects as well as in the international architect work force.Through this study we set out to get better acquainted with thiswork model in theory and in practice, and to hopefully gainknowledge that will be of use to us and to others working in thefield of architecture.Techniques, materials as well as the artistic expression ofcontemporary architecture is international and today?s architectsoperate on a global labour market. Architects often commit to workon assignments far away from where they are based. Therefore,to physically visit the site of interest may be time consuming,expensive as well as harmful to the environment. Is it possible fora designer to accomplish relevant proposals on how to develop andimprove a place that he or she has never visited? May there evenbe situations in which the outsiders point of view is preferable?These are questions that we aim to investigate, and we do sothrough participation in an international design competition.

The aim of this master?s thesis is to examine how exchange students experience looking for information in their new life situation during a semester in Prague. A further purpose is to investigate what barriers they have faced and how this affected their information behavior. Six qualitative interviews of students constitute the empirical foundation for the study. The interviewees are from six different European countries, were all participating in the Erasmus program, and all had social sciences/humanities/art as their main subject.

The study concerns the unloading of pigs at the slaughter house, both from the pigs view and from the transporters view. The study has been carried out at the slaughter house (SLP) in Helsingborg, Sweden. It includes a questionnaire to all transporters (65 % response) and a direct observation of the unloading. The transporters handling of the pigs, their use of different equipment and the response of the pigs has been studied. The pigs behaviour at unloading and their reactions to environmental factors has also been studied.

Title: ?The director should be treated with silk gloves.? A discourse analysis of the film director as a leader and a case study of a short film Seminar date: 19 February 2008 Course: Master thesis in organizational studies, 20 Swedish credits Author: Johanna Ranes Advisor: Ph.D. Nanna Gillberg Key words: Film, the film director, discourse analysis, social constructionism, gender studies, creative leadership. Purpose: The purpose of this study is to illustrate and problemize the consequences of the traditional male domination in film creation for a female director by critically examining the construction of the film director. Methodology: The study is based on a qualitative case study which was conducted as a participant observation.

This study of leadership is comprised of two parts. The first part presented in this study is a theoretical study of leadership and the second part is an empirical study. The empirical study is comprised of six qualitative interviews that examine the perception of leadership among educators working at a school in the inner city.The work is based on the following issues; Do educators think that there is a link between educational work and leadership? Do educators see a link between leadership and goals, and guidelines that are written in Lgr11 and the Education Act? Does the perception of leadership depend on what training the educators have?In this study I use a hermeneutical approach where I try to create an understanding of the interviewees by interpreting their responses, actions and opinions during the interviews.The material gained from the empirical study has been analyzed and interpreted and then related to the theoretical study. The results show that leadership is something that everyone in the school system is in need of whatever their education.