Under de senaste åren har det skett en ökning i antalet företagsförvärv och i samband meddetta riktas fokus ofta på goodwillhanteringen och identifieringen av immateriella tillgångar.Det är ett intressant och aktuellt ämne och därför ämnar uppsatsen undersöka hur revisorerupplever företags inställning till redovisning av goodwill och varumärken. Utredningen skallundersöka om företag är villiga att redovisa varumärke eller om de hellre vill ha kvar det igoodwill, om revisorer måste tvinga företagen att separera de två posterna ifrån varandra ellerom företagen själva är villiga att utföra denna process. Därtill ämnar uppsatsen ta reda påvilken varumärkesvärderingsmetod som används. Det teoretiska ramverket presenterarprincipal-agentteorin utifrån ett redovisningsperspektiv, redovisning av goodwill och andraimmateriella tillgångar, de olika metoderna för varumärkesvärdering samt lämpligaredovisningsstandarder. För att ta reda på studiens syfte har en kvalitativ studie genomförtsdär tre revisorer med flera års erfarenhet inom området intervjuats.

AbstractDuring my university trip to South Africa I visit a black township called Lingehlile. There I examined the life situation and education for children and youth with mentally disabilities. I was interested in knowing more about what basic condition they have, period of school and what kind of support they get outside the school. The subjects that I have handled are a school for all, support for the person with mentally disabilities and their family, the opinion of the society, education and life after school. I got my result by two interviews.

Bakgrunden till detta examensarbete är ett behov av att införa vibrationsmätning i form av ett tillståndsbaserat underhåll vid AB Sandvik Coromants produktionsanläggning i Gimo. Underhållsarbetet på AB Sandvik Coromant i Gimo bedrivdes vid tidpunkten för studien som avhjälpande och förebyggande med olika fasta underhållsintervaller. Att införa tillståndsbaserat underhåll skulle kunna reducera kostnaderna, samt medföra en ökad uppföljning av varje maskin i form av hälsotillstånd. Målsättningen med examensarbetet var att utvärdera vibrationer som mätmetod. Arbetet har innefattat fyra, huvudsakliga moment.

The drug treatment staff attitude towards needle exchange is what investigates in this study. The aim of this study is to see what?s affecting the standpoints in the needle exchange issue and also to investigate if the needle exchange is compatible with Swedish drug policy. The study has a qualitative approach and it?s based on eight semi-structured interviews with drug treatment staff.

The physical environment is constructed of materials. The materiality of different places contributes to how places can be distinguished and the material can contribute to the construction of place identity. For architects with different orientations the material is one of the principal means by which they can express their idea. The material remains when the design process is finished and instead the material becomes a precondition for how people will perceive and deal with the place. The literature study of the essay examines how the concept of place and materiality is dealt with in different disciplines and how these descriptions are linked to the concept of place identity.

The Commission can investigate infringements of the competition rules on its own initiativeor after a complaint from a third party when it suspects the existence of a cartel under Article81 or abuse of dominant position under Article 82. The EC Commission has extensiveinvestigatory powers under Regulation 1/2003 Articles 18 and 20. The visits by theCommission are made unannounced and that?s why they are popularly known as ?dawnraids?. The surprise arrival is essential in the fact-finding process because the Commissionlooks for information, which the undertaking subject would rather not give to the Commissionand takes measures to hide.The Commissions powers during a ?dawn raid? have been subjected to criticism.

Today, student influence is an important part of the school?s activities and is anchored both in Lgr 11 and the school law. Student influence has gained a larger and more important role thru out the years. Previous research points out that teachers and management at school?s have had difficulties with interpretation and understanding the education plan (curriculum) and to know in which way and how much influence the student should have.

Problem: In society of today corporate competence is an important factor for survivor and development. IT is developing rapidly and can not be ignored by companies. Then need for people with IT-competence is conquent increasing. A survey of corporate IT-competence is therefore of interest for companies as well as for local authorities. To determine the IT competence within an organisation, this competence has to be measurable.

This study was performed to examine the performance of an equity based crowdfunding campaign, as well as seeking to describe the risks, complications and the opportunities that this kind of funding brings. The study was conducted by an empirical case study of a company that was about to initiate an equity based crowdfunding campaign.The conclusion is that the planning of an equity based crowdfunding campaign is time consuming and requires knowledge in many different areas. Therefore it is important to identify in which areas skills and resources already are available within the company, and where it must be obtained through a learning process.The report also highlights that equity based crowdfunding, because of legal restrictions surrounding the issue of unlisted shares, can not be marketed as other types of crowdfunding. This leads to the conclusion that those who invest in equity based crowdfunding do not necessarily belong to the crowd that crowdfunding is generally associated with. Arguments can be made that this crowdfunding model rather resemble traditional angel networks.A technical study was also made about the company's products.

This study was performed to examine the performance of an equity based crowdfunding campaign, as well as seeking to describe the risks, complications and the opportunities that this kind of funding brings. The study was conducted by an empirical case study of a company that was about to initiate an equity based crowdfunding campaign.The conclusion is that the planning of an equity based crowdfunding campaign is time consuming and requires knowledge in many different areas. Therefore it is important to identify in which areas skills and resources already are available within the company, and where it must be obtained through a learning process.The report also highlights that equity based crowdfunding, because of legal restrictions surrounding the issue of unlisted shares, can not be marketed as other types of crowdfunding. This leads to the conclusion that those who invest in equity based crowdfunding do not necessarily belong to the crowd that crowdfunding is generally associated with. Arguments can be made that this crowdfunding model rather resemble traditional angel networks.A technical study was also made about the company's products.

In tune with the cross-border trade the infringement of intellectual property rights has become a growing problem in Europe and the rest of the world. In June 2008 negotiations about a new international agreement was initiated between Europe, its member states and ten other countries, which will restrict infringements of intellectual property rights. The agreement is called ACTA, which stands for Anti-Counterfeiting Trade Agreement. On January 26, 2012 the European Union (EU) and twenty-two of its twenty-seven member states signed a letter of intent to the agreement and the EU?s internal processes of the agreement began.

This essay explores how artwork in the public space can be analysed, conceptualized and described by bringing attention to site. Through an analysis of artworks in the yearly art exhibition of Fittja Open 2011, the essay draws attention to site-specific art and structures of power. The principal aim is to present not only the exhibition of Fittja Open 2011 but also other artwork in the public sphere in Fittja, a suburb to Stockholm. From this point of departure other interests evolve that concerns the "image" of Fittja. The analysis, based on research in art history, architecture, ethnology and philosophy as well as qualitative interviews, also focuses on understanding the role of site and the relations between art practice, institutions and site.The result shows that there are problems with a ruptured interface between the artwork and site.

The goal of the society to increase the proportion of renewable energy has led to an increased demand of bioenergy e.g. forest biomass. However, there are concerns that removal of biomass will lead to decreased base cation concentrations in the soils and acidification of streams. In order to find in which types of landscape removal of branches and tops could have such negative effects, this study aims to analyse the relations between pH-sensitivity and landscape variables in the Bothnia Bay water district. GIS and digital geographical data were used to analyse the landscape in subcatchments.

The aim of the study was to improve understanding of how upper secondary school acknowledge and adjust support and guidance for gifted students regarding their future academic and professional career. The study examined school pricipals and career counselors approach to guidance work with gifted students and how the above mentioned professionals received information about gifted students. It was further examined what measures were applied to adjust the upper secondary school to the needs of gifted students. Qualitative interviews were conducted and the results showed that in cases where the informants were told it took place in conjunctions with seminars about the class, through grades or through a teacher or the students themselves who contacted the career counselor or principal at the upper secondary school.The giftedness was connected to the school curriculum and various course topics in the secondary programs. School principals viewed the career counselor as an important resource to provide motivational support, individualize and survey future plans.

During September 2010, Google decided to change their trade mark policy to allow keywords which is equal to an already own trademark to be offered to all who intend to link the word to their ad. They offered a service for this called Adwords. The update followed since The Court Of Justice (CoJ) stated that Google does not commit trade mark infringement by doing this. The question to answer is whether the proprietors of trademarks can do something to stop them from being used by competitors as keywords in Adwords. CoJ has stated that the advertisers are infringing the exclusive right of a trademark if the used keyword is identical to the trademark, the commercial focuses on products that is identical to the products which are registered on the trademark and if the commercial makes it difficult or impossible to an average internet user to decide whether the products originate from the proprietor, a company which has a financial connection to the proprietor or a third party.