Investeringar i varumärken är vitalt för värdeskapande och skapar stabilitet och identitet i företag. I många situationer är den ekonomiska effekten uppbenbar. Immateriella tillgångar är behäftade med problem rörande identifiering, värdering och presentation av internt upparbetade varumärken i balansräkningen. Svårigheten förknippas i första hand med brist på tillräckligt vägledande redovisningsstandarder. När det gäller förvärvade varumärken är vägledningen för värdering och presentation otillräcklig.Syftet med studien har varit att undersöka hur värdering av varumärken genomförs i praktiken.

Companies need to receive feedback in order to understand how they should adjust to shifting demands in the market. This study focuses on the Mystery Shopping process and the information it provides. Through qualitative interviews information was gathered which identifies Mystery Shopping as an approach where companies actively seek information withthe help of anonymous ?shoppers?. This method is compared to other research methods in order to identify the characteristics of Mystery Shopping.

This master essay is about teenagers, alcohol and the preventing measures taken by the Swedish government. Consequences of the rising consumption of alcohol among adolescents and how to prevent dangerous alcohol consumption in the future is one of the most prioritized issues in the Swedish society today. Today there is no prevention that clearly shows any effect on teenager?s alcohol consumption and the education about the dangerous effect of alcohol is clearly not the same in schools around Sweden. To gain knowledge about how teenagers view their own consumption of alcohol we have used the Grounded Theory.

Inledning: Begreppet kreativitet används inom restaurangbranschen och av massmedia som positiv egenskap hos kockar. Forskningen visar att kreativa maträtter och produkter utvecklas när kockar kommunicerar med personer från andra discipliner. Unga kockar tränas traditionsenligt att bli skickliga hantverkare för att repetera mästerkockarnas maträtter. I kocktävlingen Årets Kock uppmuntras kockar till kreativitet, maträtterna som de tävlande kockarna skapar bedöms av tidigare vinnare och mästerkockar som vill bli både överraskade och samtidigt känna igen sig.Syfte: Syftet är att belysa vad begreppet kreativitet står för inom gastronomi och matlagning, med särskild inriktning mot vad kreativitet står för som det kommer till uttryck vid bedömningen av maträtterna i kocktävlingen Årets Kock.Metod och material: Flera metoder har använts för att öka förståelsen för eventet och kocktävlingen Årets Kock. Tävlingsledningen har intervjuats och matbilderna från åren 2007 - 2012 på de vinnande maträtterna har analyserats.

Arbetet handlar om huruvida man kan få till ett meningsfullt lärande genom att använda sig av metoden PBL, problembaserat lärande, i grundskolan. Jag gör en kort presentation av lärande under 1900-talet för att därefter koncentrera mig på tre pedagoger, Marton, Säljö och Dewey. Utifrån dessa tre pedagogers syn på lärande undersöker jag PBL. Jag beskriver hur metoden PBL fungerar och hur den är uppbyggd. Mycket i PBL överensstämmer med vad Marton, Säljö och Dewey anser vara ett lärande som ger bra resultat.

Today more effective computer programs are in use, regarding design of geotechnicalconstructions. There is a risk that the theoretical background of the computerprograms, its limitations and the signification of the choice of soil parameter isforgotten when the computer programs become more user-friendly.This Master thesis deals with simulation and analysis regarding three computerprograms, FEM-design, with the addition Raft, Plaxis and BE-slab. Comparisons aremade for settlement and maximum moment in a concrete-plate. FEM-design is a threedimensional FEM-program, foremost created for design engineers. Plaxis is a twodimensional FEM-program, intended for geotechnical engineers while BE-Slab is aBoundary elements program in two dimensions that is mainly used by designengineers.

Today more effective computer programs are in use, regarding design of geotechnicalconstructions. There is a risk that the theoretical background of the computerprograms, its limitations and the signification of the choice of soil parameter isforgotten when the computer programs become more user-friendly.This Master thesis deals with simulation and analysis regarding three computerprograms, FEM-design, with the addition Raft, Plaxis and BE-slab. Comparisons aremade for settlement and maximum moment in a concrete-plate. FEM-design is a threedimensional FEM-program, foremost created for design engineers. Plaxis is a twodimensional FEM-program, intended for geotechnical engineers while BE-Slab is aBoundary elements program in two dimensions that is mainly used by designengineers.

Today more effective computer programs are in use, regarding design of geotechnicalconstructions. There is a risk that the theoretical background of the computerprograms, its limitations and the signification of the choice of soil parameter isforgotten when the computer programs become more user-friendly.This Master thesis deals with simulation and analysis regarding three computerprograms, FEM-design, with the addition Raft, Plaxis and BE-slab. Comparisons aremade for settlement and maximum moment in a concrete-plate. FEM-design is a threedimensional FEM-program, foremost created for design engineers. Plaxis is a twodimensional FEM-program, intended for geotechnical engineers while BE-Slab is aBoundary elements program in two dimensions that is mainly used by designengineers.

The purpose of this study was to gain deeper knowledge about the special needs of guidance significance as an aid to students based on teachers' views and perceptions.Eight teachers from three different municipalities, active in primary school and middle school have been interviewed since all have participated in and have experience with special needs tutoring. Their responses were compiled and answered the three research questions: What experiences have teachers of special education counseling? How do teachers the guidance they received from a special teacher? What effect has the special educational guidance given for the inclusive education? The result shows that the special educational tutorial helps teachers gain a deeper understanding of students in need of special support and guidance to the mission vary in scope and content. The special educational tutorial that is aimed directly at the teachers seem to have a positive effect on inclusion and a critical/dilemma perspective while the consultative guidance primarily directed towards the adaptation of educational material and allows students to walk out of the classroom to receive special education promotes exclusion and ability grouping and a compensatory perspectives. From a sociocultural perspective pointing results of the study that teachers with special education tutoring experience to students in an inclusive education contribute to each other's learning,creating meaningful for everyone involved..

The purpose of this paper is to fill the gaps in current research on trade shows. The business-to-consumer aspect has been greatly ignored by academic theorists. We are aiming to make an exploratory study into during-show promotion practices. We will also create a continuation of the Hansen (1999) framework. In order to analyze "during-show promotion" two business-to-consumer trade shows; the ITB in Berlin and EuroHorse in Göteborg were visited.

Swedish healthcare are in need of radical changes to meet the requirements from both the government and the patients to create organisational working methods that better support the patients through their healthcare processes. Digitalization of patient data has been going on for decades in order to increase participation and understanding among patients in their care processes. However, availability of information does not ensure understanding. Therefore, resources should be devoted to create conditions to enable participation. The purpose of this study is to explore how visualization of patient data in the patient?s journal can affect the consultation in the encounter between the doctor and the patient.

The biogas plant Kungsängens gård, owned by Uppsala Vatten och Avfall AB, produces biogas and biomanure from organic household waste, food processing waste and slaughterhouse waste. In year 2012, 4.4 million Nm3 of biogas were produced from 25 200 tons of waste. Before digestion all substrate is sanitized by one hour?s pasteurization at 70°C in order to kill pathogens. Another method, integrated thermophilic sanitation (ITS), is of interest in order to decrease the energy demand.

Companies need to receive feedback in order to understand how they should adjust to shifting demands in the market. This study focuses on the Mystery Shopping process and the information it provides. Through qualitative interviews information was gathered which identifies Mystery Shopping as an approach where companies actively seek information withthe help of anonymous ?shoppers?. This method is compared to other research methods in order to identify the characteristics of Mystery Shopping.

The purpose of this study is to examine the importance of a working laboratory in mathematics education, how it influences students? learning and the confidence the teacher has in the laboratory component. Focus has been placed upon the advantages and disadvantages that could follow in the working method.The method used in this essay is qualitative in order to answer all the questions that arise along the way, and in order to use this method in interviews. The interviews that has taken place has been with five class teachers that are currently teaching at a elementary school between the years of 1-5. The purpose of this study has been answered by using its literature and the qualitative method with the class teachers.The results of the research show that teachers express gratitude towards the method in use for mathematics studies.

This paper presents the results of a study of dyscalculia. It is a retrospective archival study implemented with a deductive approach. On the basis of established research and theory 18 analytical categories were formulated, before a deductive thematic analysis of empirical material, consisting of journal data of 17 students investigated for dyscalculia, 14 girls (82.4%) and 3 boys (17.6%).The purpose of this study was to investigate the relationship between the concepts formulated in research on dyscalculia and actual mathematical difficulties as those found in practice of students at school.All pupils had early and long-term difficulties with mathematics, while not showing any difficulties in other subjects. Most have had an unsatisfactory learning environment. All had normal intelligence but difficulty with certain cognitive, self-regulatory and linguistic features.