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.

Denna rapport beskriver arbetsprocessen och skapandet av en animerad film på uppdrag av Månhusprojektet, Luna Resort. Beräknat 2012 ska ett rött hus med vita knutar sättas på månen, en idé skapad av konstnären Mikael Genberg. Syftet med filmen är att kommunicera månhusprojektets budskap ? att göra världen till en bättre plats att leva på. Med det som mål har jag arbetat utifrån två frågeställningar; Hur kan kunskaper inom informationsdesign tillämpas vid filmproduktion? och Hur bör filmen utformas för att nå en så bred målgrupp som möjligt? Frågeställningarna har besvarats med hjälp av utprovningar, litteraturstudier och samtal med uppdragsgivarna.

Banks carry a great responsibility when it comes to the financial systems in our society. Disturbance in the credit system affects both lender and borrower. All financial institutions must therefore carefully estimate their risk exposure. This assessment enables them to cover themselves from losses with appropriate capital buffers as main guardian. In order to prevent bank crises and also to maintain financial stability in general, new regulations concerning analysis and preventive actions were introduced on the 1st of February 2007.

Dagens revisionsberättelse har förändrats ett flertal gånger genom åren. Det var i och med Kreugerkraschen på 1930-talet som det började ske förändringar på revisionsområdet. Därefter har lagstiftningen uppdaterats kontinuerligt under åren och detta har lett till att revisionsberättelsen ändrat utformning och innehåll. Det senaste förslaget på förändring av revisionsberättelsen kom under hösten år 2007 från FAR/SRS. Förslaget går ut på att betygsätta olika områden för ett företag och presentera detta i revisionsberättelsen.

Svenska banker har genomgått flera finanskriser som resulterat i olika konsekvenser, bland annat kreditförluster. Intresset för varför en del banker drabbades mer medan andra drabbades mindre påverkade valet av problemområde. Många studier har gjorts beträffande kreditbeslut vid nya krediter, dock verkade området kring kredituppföljningen, det sekundära kreditbeslutet, vara relativt outforskat. Förhoppningen var att kunna bidra med kunskap som dels kunde vara användbar för kreditgivare, genom att dra lärdom av bra exempel, och dels vara brukbar för låntagarna. En annan önskan var att ge inspiration till ytterligare studier i ett relativt outforskat område.

In 1998, 'the Naval Port of Karlskrona' was inscribed as a World Heritage Site by UNESCO and thus, it is equally protected as China?s Great Wall and the Pyramids of Egypt.The essay is a case study of Karlskrona, one of Sweden's most well planned cities, where famous urban planners and architects such as Erik Dahlberg and Nicodemus Tessin the Elder has been involved.Today, Karlskrona is a rather unknown small town in Sweden's outskirts, where population growth has been a problem. When Karlskrona was founded, in the late 17th century, Sweden was a major power. The Blekinge archipelago was in the middle of the Baltic dominion and Karlskrona represented a midpoint in the kingdom. Therefore, Karlskrona has a small town charm with the history and style of a cosmopolitan city.By initially studying how the town?s character of today is expressed, the history of Karlskrona is explored.

Today, the tourism sector is the fastest growing industry in the world and also includes one of the foremost for instance in the number of work and added tax. The sector entails a lot of positive factors but also negative consequences, such as overexploitation and wear on natural areas. However, even the visitor industry contributes to smaller localities boost by creating new jobs where depopulation occurs. This study focuses on the town Kisa in Kinda Municipality. The purpose of the study is to highlight the importance of tourism for migration to a town and to show the importance of developing sustainable destinations.In the results of this study it emerges that more job opportunities are requested by respondents for increasing Kisas attractiveness.

When creating a good lighting design it is crucial to know how different types of lamps work. Knowing what kind of light they emit and in which situations they work well is also very important. In this master thesis I present different types of lamps and give an account of how light is spread through the different shapes of luminaires, reflectors, filters and so on. I write about how our eyes register radiation and connections between lighting and how it makes us experience space. Furthermore I deal with the effect of artificial light on living organisms and the environment. After the theoretical studies I deal with the places I have visited to study how different lamps and luminaires work and look like in existing lighting designs. These visits have also been inspirational to my lighting proposal for Bokenäs. Bokenäs is Volvo?s resort and conference center which is situated on the Swedish west coast.

The purpose of this paper is to investigate and to analyse didactic considerations and decisions made by pre-school teachers in the context of a multi-cultural pedagogical environment.The basic theoretical perspective is social constructivism, but notions from Donald A. Schön and John Dewey's theories of thinking and reflection have also informed the study; even Hans Lorentz' definition of a multi-cultural pedagogical environment has been employed as an analytic tool.The empirical study consists of a qualitative field study at a pre-school, where participatory observation and a group interview have been used in order to collect data. Those who participated were teachers at the pre-school.The results of the study, when analysed in accordance with the method, shows mainly three things. First of all that the teachers at the pre-school, in their didactic considerations, make use of the following methods of knowledge formation: knowledge-in-practice, reflection-in-practice, reflection on practice, reflection on knowledge-in-practice, and reflection on reflection-in-practice. Secondly, that no reflection particularly on the learning conditions in a multi-cultural pedagogical environment takes place.

This C-level thesis deals with Russian tourism in Sweden and explains what measures are being used in Sweden in order to attract Russian tourists. Since a high number of companies and organizations are actively involved in developing Russian tourism to Sweden, we have decided to focus primarily on the most active Swedish and Russian companies within the industry. Therefore several big and well-established companies, often located in the largest cities of Russia and Sweden i.e. Stockholm, Moscow and St Petersburg, have been the subject of our analysis.Chapter ?Bakgrund? presents numerous facts and information about the nature and scale of the Russian tourist market today and in the nearest future.

After being excluded from the Swedish Social Democrat party in 1917, the Revolutionary Socialists founded the Social Democrat Left Party. From this point onwards, the Social Democratic hegemony and dominant position within the Swedish workers movement and political landscape was challenged. This thesis aims to investigate the power struggles between these two parties, the Revolutionary Socialists and the Social Democrats, and their desire to influence control of the unions. Taking cues from earlier research calling for a more localized look at this struggle, this thesis turns to a case study of union matters of the the Factory Workers Union Local 84, at Västerviks Tändsticksfabrik, a match manufacturer and largest employer in the Swedish coastal town of Västervik from 1925 to 1930. Organizational material including meeting protocols, annual reports and member registration lists from the local political parties, cooperative union organizations (VFS) and Local 84 serve as secondary data sources.

Ofrivillig barnlöshet är ett stort problem i Sverige idag och av kvinnor i barnafödande ålder är ca 1 av 10 drabbade. De flesta som lider av infertilitet använder sig av medicinsk hjälp som förstahandsmetod. Misslyckas man med den medicinska hjälpen går vissa par vidare med adoption direkt medan andra ser detta som en sista utväg. Adoptionsprocessen, som den oftast beskrivs i media, är en arbetsam process och upplevelsen av väntan är central. Tidigare forskning kring adoption fokuserar mest på adoptivbarns upplevelse.

Boulognerskogen is a park in the central of Skövde that have had a health resort, paths for strolling, outdoor-bath, outdoor-sport areas and events. During the 1970:th there was a lack of interest for the park and very few visited it. By a motion from a resident in Skövde wich proposes that a city playground will be build in Boulognerskogen gave me an opportunity to investigate how the potential of the park can be used to create a funny and nice place to visit for children in company with adults. By a program that contains the main goals and design program for a city playground in Boulognerskogen, I wanted to present a proposal that could meet childrens needs to play and to use the conditions of the place to create places to play in, and where children in company with adults could be together. To reach this, I wanted to try different methods that could lead to a proposal that was well supported by children and adults, and wich was possible to use by the local authority in their further actions. The methods that I used was therefor an important part of the work. I have choosen to define the concept "city playground" as a greater playground situated in the center of the town that are suitable for outings and as a meetingplace, with a varation in playground attractions and promote children and adults to be together, aiming at younger children in the ages of 1-10 years in company with adults, but should also give space to activities of other groups.

The purpose of this paper is to describe and analyse the Chinese destination of Hainan, with background in a globalizing tourism destination development, for tourism from Finland and Sweden. The questions at issue are regarding what kind of an impact the status as a special economic zone have had upon Hainan, what kind of conditions there are for tourism on the island, in what form participants of the tourism industry want the development to proceed, what the prevailing trend is for distant destinations for Nordic markets and also regarding what kind of potential there is for organized tourism to Hainan from Finland and Sweden.As a foundation for the paper, I?ve composed a theoretical reference for knowledge of China, Hainan and the study of destinations. The sources of secondary kind are literature related to the subject. The primary sources are mainly interviews, field work done at Hainan has given a concrete and personal knowledge of the place.

AbstractThis essay has as its purpose to discuss the current legal regulation of the concept of humanitarian intervention. The inconsistencies in the debate over the legal status of this concept, and the legal uncertainty it brings to the acts of states and the lives of their nationals is a motivating factor for the writing of this essay. However, it has been clear from the outset that the concept of humanitarian intervention is intricately connected to political and moral ideas and values. Thus, the attitude taken towards this doctrine will be highly dependent on the perspectives of the state, government or single author representing it.Following this starting point, the aim of this essay is not to present a single answer as to whether humanitarian intervention is, or is not, legal, but to research, compare and analyze the different arguments put forward in this subject in international law today. Hopefully, this will provide the reader of this essay with some insight into the sources of international law of today and how the principles of state sovereignty, non-intervention, the prohibition of force and the protection of human rights relate to the concept of humanitarian intervention.A frank overview of the UN Charter does not support use of force except in the case of self-defence or without a Security Council mandate.