I denna uppsats har vi undersökt hur man kan värdera en Internet-community. Vi har genomfört intervjuer med tre fallföretag, Glife, Lunarstorm samt Stallet.se. Utfrån dessa intervjuer samt den analys vi gjort har vi utformat en möjlig värderingsmodell för Internet-communities..

In the United States, see recommendations for cardiac safety of sports arenas but also to health and fitness facilities. However, this does not exist in Sweden today. Objective: The purpose of this study is to identify the health- and fitness facilities today are equipped with respect to cardiac safety and specifically relating to preparedness for cardiac arrest. Method: Quantitative data are collected and compiled with the help of a questionnaire. The questionnaire contained 19 questions in total.

Gavlegårdarna is in the state of an invisible dissatisfaction situation from the students on the University of Gävle.This paper shows how the students feel about their housing situation in Gavlegårdarnas student apartments. It is a basis of change that hopefully will open up Gavlegårdarnas eyes and minds for changes.In this paper we come up with solutions for Gavlegårdarna to create a more satisfying student-housing situation, for the students on Högskolan i Gävle who are situated in Gavlegårdarnas student apartments..

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.

Ever since Thomas More?s book Utopia was published in 1516, theutopian idea has not lost its topicality and has been strongly rootedin literature, art, film and architecture. Utopia can be seen as a statein which utopia allows a space for wishes, dreams and a desire forsomething better. In my degree project I have chosen to explore thehistorical utopian ideas to create a content that treats utopia on asubjective level. With visual communication as a starting point I havetried to fixate this state in a book.

Syftet med uppsatsen är att studera huruvida start-up hightech bolag tillämpar klassisk förvärvsteori och att undersöka ifall och hur fusions- och förvärvsprocessen skiljer sig mellan dessa bolag och vad teorin visar på..

With the Culture Survey 2009, the Cultural policy in Sweden has got a new direction. The new direction emphasises the importance of broadening the non-public funding for the cultural sector. The new direction opens up new phenomenon to establish themselves in Sweden. Crowdfunding is such a phenomenon. Crowdfunding is an online-method "by which the individual becomes financiers of projects and activities they have passion for" (Jakten pa? medborgarfinansiering, 11).

Vi har valt att undersöka hur svenska börsföretag i dag redovisar och hanterar sin valutaexponering, särskilt med avseende på information om årliga nettoflöden i utländsk valuta, andel kurssäkring av utländsk valuta samt löptid på kurssäkring, och på vilket sätt rapporteringen kan belysa intressenters totala riskbedömning av ett företag..

Swedish family companies are facing a tremendous change in the form of generation changes because of the large part of owners that are about to retire. If all 45 000 to 50 000 family companies ceases to exist, Sweden looses a significant part of business trade.There are numbers of different methods for an older generation of owners to transfer their companies to a younger generation such as inheritance, gift, will, internal stock transfer, division?s etc., where inheritance is the most complex area. That an owner of a company dies without any plan for the future of the company is not preferable because the rules of legal successions occur. The law system regarding inheritance is usually not a good method since the surviving wife, who has the primary right to the inheritance, may not be interested in the company.

en small case studie av event med olika karaktär föregås av en kartläggning av begreppet event. vidare identifieras kritiska faktorer för framgång och huruvida den arbetsprocess i vilken eventen växer fram överensstämmer på de olika eventen. vilka likheter respektive skillnader kan identifieras..

This study takes place within a publicly owned art producing organization and dwells on the problems of a change process that the organization was involved in. Both leaders and staff were disappointed by the way the change process had developed. The management team explained the outcome by referring to the uniqueness of working with artists who constantly put their own personal objectives before the benefit of the whole. The aim of this study is to find a complementary explanation to the one the management team provided us with; an explanation that can help in the understanding of the dynamics of a change process. Can perhaps theories on information, communication and change processes give an alternative explanation to why the change process faltered? To investigate this, we have used a qualitative single case study.

Uppsatsen syftar till att ge en bild av hur små ägarledda företag ser på sin revisor och revisionen som utförs. Problemformuleringen har besvarats genom nio personliga intervjuer. Vi har kommit fram till att små företag har en dålig bild av vad revisorns arbete innebär. De är medvetna om att de måste revideras och tycker att det är en trygghet att bli reviderade, men de vet inte vem revisionen och revisionsberättelsen är till för..

Vårt syfte är att kartlägga och utvärdera de konsekvenser som förändringen i Förmånsrättslagen förväntas få på bankers kreditgivning; väntade strukturella förändringar vad gäller dess kreditbedömning, kreditformer samt kunder..

Syfte: Vårt syfte är att studera styrningen samt relationen av human-, struktur- och kundkapital. Analysera denna relation mellan tjänsteproducerande och varuproducerande företag. Samt att diskutera kapitalen i relation till redovisningen..

The purpose of this essay is to state a fundamental model which can describe the sounds of the city, emphasizing on its rhythm. The essay is based on a theoretical study that deals with essential elements to describe a soundscape. The theories presented are founded on R. Murray Schafer's theses about soundscapes, Bert De Coensels theses about rhythmical sound patterns and Ambjörn Hugardts view on rhythm. The model that is presented stresses the importance of a multidisciplinary perspective when one attempts to understand and describe a soundscape.