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 purpose of my study is to investigate teacher?s perceptions of their mission in the preschool class, and how they work to promote children?s written language development. What methods and working methods they use to awaken curiosity and motivate children to read and write. I am using the qualitative research method to get answers to my questions. I have made four qualitative interviews with four teachers in preschool classes from different schools.My questions are:What conceptions does teachers have about their mission in a preschool class?What different methods and approaches does teachers use to stimulate and wake children?s curiosity for reading and writing development?The theoretical basis for my study is the socio-cultural perspective, where learning occurs in interaction.

Syftet med det här examensprojektet var att undersöka och diskutera hur fanidentiteten konstrueras och uttrycks av medlemmarna av fan communityn prince.org. Syftet med kortfilmsfilmmanuset var att sätta mig i kontext till hur fans framställs i film och TV och ge en mer mänsklig och underhållande bild av analysen. Det teoretiska perspektiv som arbetet utgått från är Cultural Studies där mediepubliken ses som aktiv med förmågan att vara kritisk. För att samla in data användes netnografi som metod, det vill säga etnografiska studier på Internet. Förutom observationer utfördes även intervjuer med sju medlemmar av prince.org. För att hitta en bra struktur för filmmanuset kombinerades Thurlows (2008) åtta punkter med Raskins (1998) fem parametrar. Resultaten av studien visar att fanidentiteten är komplex och att det inte går att ge ett enhetligt svar på frågan vad ett fan är. Även om en del akademiker starkt framhäver fandoms positiva sidor är det ändå problematiskt då även det kan vara stereotyperande och utesluta de fans som inte passar in.

Our interest about interdisciplinary teaching has grown during our time at Högskolan Dalarna and especially during the subject physical education. It became clear that people learn in different ways. The theoretical education in school benefits the visual and auditory strong learners but the kinesthetic strong learners find it more difficult to absorb the information. We argue that integrating subjects is a good way to mix theory and practice and thus gives more students an opportunity to learn the content of the subject. The intention of this examination paper is to investigate the relationship between the attitudes of the teachers regarding interdisciplinary teaching, the practical restrains, possibilities and the presence of interdisciplinary teaching at three different schools.

Aim: The aim of the study was to investigate attitude and practice to prescribe physical activity accordingly FaR® rules among personal at the specialized department of the University Hospital. Methods: A quantitative cross-sectional study was used to answer the purpose. The data were collected using specially designed questionnaire. That contained 11 questions related to interest and complications to use FaR® as a treatment method. A total of 38 individuals participated in the study.

 English abstract  The culture of hotel and restaurant work.Dangerous for apprentices and students?The study is based on a survey targeting 50 teachers at chef schools with good geographic distribution of 9 schools. Teachers answer questions on bullying and sexual harassment in the hotel and restaurant sector, and students practice shock in the meeting with the industry. Students face a hard and tough environment where it is expected that it will suffer a great deal of harassment and degrading treatment as part of a tradition. There seems to be a general but erroneous belief that the professional climate has improved.

The present thesis deals with Qur'anic Studies among Turkish immigrants inSweden. The aim is to investigate the significance of Qur'anic Studies forMuslims in a country like Sweden. This thesis also highlights the role ofthe Turkish state in encouraging and funding Qur'anic Studies in Sweden.I have carried out a case study on a Mosque outside Stockholm, where anImam, sent by the Turkish government, is in charge of the Qur'anic Studies.It is found that Qur'anic Studies is important for Muslims in Sweden in theirefforts to preserve their religious identity. The results also indicate thatQur'anic Studies also has an ideological dimension insofar as it is a meansfor Islamic governments, groups and individuals to further the interests of political Islam..

The aim of this study has been to, through a couple of chosen theories, examine in what way Japan as a nation can be said to have dealt with its dark past - concerning their crimes of war just before and during World War II. To do so, I have placed two chosen war crimes, namely the Nanjing Massacre and the matter of the Comfort Women, in the context of remembrance and commemorating of war, through different kinds of aspects. Those aspects are: the textbook conflict, official apologies, ruthless/unnecessary comments, and visits and commemorations at the Yasukuni shrine.I have found during this study that the nation of Japan has not been able to generate a broadly accepted dominant cultural memory of the war. Henceforth a couple of rival cultural memories are competing and becoming an issue of national division rather than national unity. I have come to the knowledge that there are both domestic and international political factors at play, resulting in this division..

I detta arbete har jag undersökt vikten av intuitivt hantverksarbete och vidare hur det kan ta sig uttryck i en industriell process. Är resultatet alltid förutbestämt och oföränderligt i en industriell produktion, eller kan jag föra in risk som en faktor för att skapa unika objekt?.

Drawing on earlier research, and using observations as the method, this study presents a design of a nature playscape for children. Applying outdoor pedagogy to the fundamental structure of a specific location, the study proposes a design of a playscape, over a more obvious design, for instance one based around a quiz walk.The theoretical framework is Gibson?s theory of affordance, and the goal has been to create a "play flow". The study concludes that spatial rhetorics can be an important tool when teaching children about nature..

This thesis investigates the former apple orchard ?pplehagen with a focus on its origin, history, and remaining fruit trees. Historical aerial photographs, historical maps, an interview with a former owner, together with a field investigation has served as the methods of this survey. The investigation shows that ?pplehagen probably was established between 1882 and the 1930?s as a rational orchard in the spirit of the time aiming to produce fruit both for household and for sale.

The purpose of this master thesis is to examine how librarians/cultural workers act in projects in order to stimulate and promote reading among children and youth in sparsely populated regions in the county of Jämtland during a period of three years, and if/how these projects differ. The examination is based upon the progress of these projects in four of eight communities. Four librarians and two cultural workers have been interviewed in order to get their view of the proceedings of the projects. The results indicate that the four communities all made up plans for three years but in different ways. They mainly collaborated with the school but also with the board of children's health and the preparatory school.

Title: Investor or Maecenas? ? A study on the usage of venture capital within the Swedish film industry.Author: Tobias MagnussonSupervisors: Ahmad Ahmadi, Clas GunnarssonPurpose: The purpose with this thesis is to complement the research on procurement of capital within the Swedish film industry.Methodology: The primarily research method that have been used to gather material is qualitative interviews, that has been performed with four individuals that are active in the Swedish film industry.Theory: In order to create an adequate theoretical base, theories regarding investments and cultural entrepreneurship are presented.Empirics: In this chapter the results of the interviews are presented, sorted in several subcategories. The material is thereafter analyzed and discussed in the following chapter, with the theoretical base in mind.Conclusion: The usage of venture capital within the Swedish film industry is relatively low today. Non-monetary values are the primary reason to invest in the Swedish film industry today. A significant risk diversification, together with knowledge dispersion needs to be made in order to make the Swedish film industry more attractive to investors.

The aim of the study is to examine how different factors,such as views on how knowledge is produced and howlearning takes place, effect the way an academic librarymanages space. This is done by looking into how a specificlibrary, namely Library & Learning Resources (LLR) at theUniversity of Borås, by re-planning the building?s structure,design and functions, can support the students? differentstudying habits. The analysis is performed by using a theoreticalperspective built by a model first created by thearchitect Daniel Koch. The model is designed to look uponhow space produces meaning and knowledge.

The purpose of this Master's thesis is to contribute to a betterunderstanding of children's free time reading book practices by studyingpupils in the school library and their processes of finding and borrowingbooks for themselves to read silently in the classroom, so called free timereading books. The study also includes observations of the staff's role,particularly the school librarian's in supporting pupil's book selection.The empirical material consists of field notes from an etnographic studywhere pupils in 4th grade (aged 10-11) and staff were observed duringthree school library visits. The theoretical framework is inspired byLennart Björneborn's concepts of information practices in libraries:serendipity, integrative library interface, mediation flow and affordancespaces.The study shows that pupils' search for free time reading books in theschool library is relatively routine-based at the same time as it isspontaneous. The process is an interplay with factors such as time,display and interaction in the integrative library interface. In the presenceof adults, finding books becomes an imposed task for the pupils.