In latter years there has been a discussion about the increasing importance of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ?Internet-bubble? is a recent event that drew much attention to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for handling intangible assets. A specific intangible asset that has caused much debate is research and development (R&D), since it is commonly not allowed to be realized as an asset, which could cause implications concerning analysis and valuation.

The purpose of this study has been to examine how the image of the gambler is described by studying a report published by Folkhälsoinstituet [FHI] and a number of chosen articles from the Swedish Evening Press. Discourse theory has been used both as theory, together with social constructionism, and as a research method. The main conclusions of the study are that three different discourses can be identified: the normal gambler, the professional gambler and the problem gambler. The image of the problem gambler is described as a deviant and problematic minority characterized by loss of control, irrational thoughts and dissociative behaviour. The construction of the problem gambler fills three possible purposes for the state: As a solvable problem to handle criticism against negative consequences of gambling, as an argument to avoid competition on the market and as an individual characterized by loss of control in order to legitimize and make the construction of the normal gambler possible..

The study examines the meaning of having a dog in the workplace of personnel who work with therapy. The purpose was to examine the personnel?s view of dogs in their work envi-ronment. The study uses two theories. One is ?psychosocial work environment? and the other theory used is ?symbolic interactionism?.

Within the field of cinema studies, the question of visual representation is a fundamental pillar. An immense volume of theoretical work has been written on the subject, with various academic approaches such as feministic, postcolonial and gay/lesbian. Yet there is a large social group that seems to have been overlooked within the representational discourse: the elderly. This group of people appears to be a blind spot on the multicultural retina, too often neglected within the area of cultural studies. But as the baby boomer generation, who has always redefined the different stages of life (youth, adulthood, middle age), is entering old age, things are slowly changing.

This study is about state officials who handle applications for sickness benefits and about municipal officials who handle applications for financial assistance. The purpose of this study is to explore the differences between the two professional roles regarding their conception about their exercise of authority, in terms of flexibility, individual adjustment, empathy and legal security.The study has a qualitative approach and is based on structured interviews with two state officials and two municipal officials. The questions that this study aims to answer are:- Is there a difference between state officials and municipal officials regarding their experience and use of flexibility? - Is there a difference between state officials and municipal officials regarding their perceptions of legal security, individual adjustment and empathy in their exercise of authority? - What kind of bureaucracy can you find in the two organizations?The results show that the state officials in this study have very limited flexibility due to legislation which makes their exercise of authority neither empathic nor individual. The municipal officials in this study state in their turn that the law entails broad flexibility and the opportunity for them to be empathic and to make individual decisions.

The acoustics in a control room is a complicated phenomenon. Early reflections, reverberation time and area in the room are some of the problems. This report is about the reflection on the mixing console in a control room. The control room being built, these reflections are difficult to take into consideration since the mixing console is one of the very last items you place in the room. This report will explain three main measurements that were done in order to get the answer to the following question: Does the mixing console interfere the frequency curve at listening position? Three measurements were done and the difference between the measurements was that the microphone and the loudspeakers were placed in different places in the control room.

This essay is about the massive Iranian aid to Hezbollah and the Saudi Arabian, likewise, towards the Taliban. The main view is that the two countries aid respective aid to Hezbollah and the Taliban is/were not a gesture of goodwill but rather an economic method of getting influence and controlling the receiver. This view that is based on a theory called; economic statecraft. The economic statecraft theory is used in this paper to investigate why Iran?s influence towards Hezbollah has been successful while the Saudis ambitions with the Taliban have failed.

 AbstractDate:                                  2009-06-03Level:                                 Master thesis in Business Administration, 15 pointsAuthors:                            Branka Milencovici            Deniz SolmazTutor:                                Ulla PetterssonTitle:                                  The Swedish code of Corporate Governance - How the code administers in larger stock firms.Problem:                           The Swedish code follows the value of "comply or explain" when firms depart one or several rules, the reasons should be explained in the corporate report. The code does not include reasons for differences, it's up to the management themselves to take action. Is it possible to see if the code has been administered? Do differences prevent? Which are the most common? Is there any motivation?  Purpose:                           The main purpose with this essay is to study how Swedish firms administer the rules of the code in their corporate reports.Method:                            The method for this study is a deductive and qualitative approach. First we studied theory to understand the subject.

Abstract The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet.The study includes four fictitious groups of companies based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation.Relevant key numbers have been calculated according to both perspectives and then compared. A total of three semi structured interviews have been carried out two with representatives for the real groups of companies and one with a chartered accountant.

Earlier research has shown the difficulty of defining insulting behaviour in the workplace. It has been noted that the individual and subjective definition is connected to the specific situation in which the potentially insulting incidence occurred. In this study we designed a quantitative questionnaire in order to hopefully elucidate the comprehension of insulting behaviour and furthermore enable a more in-depth investigation on how important the contextual meaning is. This study examined 140 (n=140) working adult?s attitudes towards insulting behaviour in the workplace and the importance of the contextual variables.

The aim of this study was from the beginning to examine why a woman who has made an abortion comes back for another one. Why does the risk taking continue, despite the fact that abortion is perceived as emotionally hard? How can this be understood? This study consists of a literature review and semi-structured interviews. I wanted to interview women who had made a decision to have a repeated abortion, but it was difficult to get that kind of interviews. I then decided to interview the staff who meets women searching for an abortion to have their attitudes and experiences of women coming back for another abortion.

Since the breakdown of the Soviet Union, more than fifteen revolutionary yearshave passed. Estonia and Latvia have undergone a change from communist statesto members of the European Union. As in so many other post-communist statescorruption has been a problem. However, Estonia has since the independence hada lower degree of corruption than the neighbour country Latvia. The main purposeof this thesis is to explain why so.

The aim with this study was to examine professional peoples' view on the reason why females, under the age of 18 years old, self-harm and the professionals view on their treatment. The study is qualitative and based on eight interviews with professional personnel who work with young females with self-harm behavior in the region of Skåne. To be able to analyze our qualitative interviews we used two theories; the attachment theory and trauma theory. The results of this study show that there are many different functions with the self-harm behavior and that the cause of the behavior can be different among the females. Most of the young females seem to self-harm to reduce anxiety but some also do it to punish themselves, to feel alive or to belong to a group of friends.

The purpose of this essay is to investigate and analyze how widely and intensive genderequality issues are considered within Swedish companies. Qualitative interviews werearranged with personnel managers within each company, and complemented with aquestionnaire amongst the employees. The collected information was analysed on the basis ofgender theory, organization and change theory, theory of equal opportunities and historicalstatistics. The outcome of the analysis indicates that companies find gender equality of highinterest, and important to address within the daily work. However the analysis also shows thateven though the companies find gender equality important it is only adopted within few areas,and not across all departments.

AbstractAll headmasters want to lead teachers so that the students will achieve their own goals as well as the goals of the education. The salutogenic leadership is a way to lead in the right direction. This type of leadership depends on Antonovski?s (2005) theory of Sense of coherence. The theory of Sense of coherence is built on the concepts of comprehensibility, manageability and meaningfulness.