Purpose:The purpose of this study is to describe and explain the international music company reports of its intangible assets to examine whether similar methods can be applied to the Swedish market.Method:The study was based on a qualitative and abductive research approach. Collected data is mainly from secondary sources in the form of auditor approved consolidated financial statements.Conclusion:The Swedish music companies activate their intangible assets only partially or not at all, despite the fact that assets in the form of music catalogs, rights, contracts and advances are those that generate revenue for the companies. The study has resulted in a description of how the companies are doing on an international level with the IASB and FASB's regulation. With this report, we have found flaws in the way the Swedish companies prepare their accounts according to the current regulations. In the analysis, these shortcomings are highlighted and to what extent these international standards can be applied in the Swedish companies to take a step towards a more accurate picture and a harmonized and comparable accounting..

In the rate of changes condition of the market in shape of increasing competitiveness situation, local as global, this leads to that logistics has to be developed in the same rate. Logistics has been developed from the military and after the war, logistics was figurative to the companies transport- and store problems. After this, logistics had been divided up into four different time phases (the seventies to the 21:th century). All these time phases have together develop the spectacle and focus of the logistics today. Afterward further developing of the logistics approach to Supply Chain Management (SCM) and afterward SCM, Demand Chain Management (DCM) was developed in aim to secure that the right products were manufactured on the basis of the end customers real requirement and wishes.This paper is taking the aim and problem formulation as a starting point.

Ett mönster är uppbyggt av ett motiv som upprepas. Denna upprepning kan fortsätta i all oändlighet. Hållbar antyder långsiktighet. Mönstrets övergripande egenskap är oändlighet. Hur kan denna egenskap hos mönstret nyttjas inom mönsterdesign för att främja hållbar utveckling? Det här kandidatarbetet undersöker mönsterdesignens möjlighet att verka för hållbar utveckling genom att se till begreppet mönster ur ett bredare perspektiv, samt i relation till design för hållbar utveckling.

As scholars argue, there has been a rapid diffusion of civic integration policies in Western Europe the last decade. In the light of the debate about the extent of civic integration policies, recent studies have shown that the diffusion is limited to certain countries. Despite a flurry of literature based on civic integration policies, attention drawn to the implication of these policies has been quite inferior. This paper tries to examine what civic integration policies means in relation to immigration. Are civic integration policies used as an informal tool for the purpose of limiting certain groups of immigrants? I argue in this paper that the conditional factor in the civic integration policies creates a barrier for affected immigrants and their possibilities to gain long term residence.

Umeå Energi are working towards a goal, that in the year of 2018, they will be completely climate neutral. As a part of this, one target is to reduce their grid losses by 4 % of the 2012 level, which corresponds to an overall reduction of the grid losses of just over 1.7 GWh. In many residential areas, the distribution grid is designed and rated for electric heating as the heating in the houses. As many of the houses later has been converted to other types of heating, their electricity use has decreased and the total power output from many of the secondary substations has decreased significantly. Because of this, many of these stations today are well oversized, which in turn means that the energy losses in these stations are unnecessarily high.In this degree project, 25 secondary substations have been studied, all located in residential areas in and around central Umeå.

This study investigates the succession process in family businesses and aims to enhance the understanding of the process as a whole, as well as how family businesses strategically plan for succession. The research is based on a case study of a family corporate group undergoing a transition from the fourth to the fifth generation. A qualitative research approach was employed, involving interviews with individuals from both the fourth and fifth generations, as well as external stakeholders who have influenced the process. The results show that the planning and implementation of succession are complex and that there is a certain lack of existing theory. Empirical evidence indicates that contracts and documentation are crucial for advancing the process. Inclusion of external parties is also important, not only for their expertise but also to provide an objective perspective.

Business Intelligence (BI) is a competitive concept for enterprises to consider. The concept is based on the idea of using business data in order to effectively analyze activities within an enterprise in order to enhance decision processes in the organization.The purpose with this study is to help Akademibokhandeln AB to analyze what BI-requirements they may have, and to create a recommendation on what sort of BI-tool that would fit the enterprise's needs.The requirements analysis was conducted with the help of internal personnel. Four different tools on the BI-market have been examined, analyzed and compared: IBM Cognos 8 (IBM Cognos), Microstrategy 9 (MCST), Qlikview 9 (Qlikview), and SAP Business Objects BI (SAP BO). These tools have been compared with the help of two models (BRI and BCI) that is based on the BI-requirements analysis, with the cost aspect taken into consideration in the BCI-model.Using the BRI-model, the comparison results in a technical evaluation. Here, IBM Cognos gets the highest result just ahead of MCST and SAP BO.

Sweden has for years been struggling with high youth unemployment. The problem is also a hot topic of discussion among experts and politicians, often leading to different proposals to solve the problem. The government chose in 2006 to do something about youth unemployment by lowering payroll taxes for employees up to 25 years. But many experts and studies show that the effects failed to materialize.This study will try to find out if the government subsidies have given any effect on the youth unenployment either by new jobs created or by movement in the labor force. I will use a regression model with an dependent, "difference in difference" variable where the change in the number of employed young people are compared to the change in the number of employed in the subsequent age group.The results show that subsidies are not given any positive effect on the youth employment rate in relation to the subsequent age group..

Term: Spring term 2007Study objects: Reitan Servicehandel AB, Vi-butikerna, ICA Sverige ABPurpose: The purpose of this study is to analyse how procurement is used as a strategy to achieve better competitive strength, within the retail food industry.Theoretical: The theoretical chapter illustrates different procurement organisations, multiple and single sourcing, brand equity, consumer behaviour and involvement, Efficient Consumer Response including supply chain and category management and finally Demand Chain Management.Method: For the case studies, three food retail companies have been interviewed: Reitan Servicehandel AB, Vi-butikerna and ICA AB. To illustrate how consumer behaviour influences retail food market, several secondary consumer research studies have been analysed.Conclusions: The results indicate that the procurement organisation can achieve a better competitive strength by a centralised organisation, which make it possible to improve conditions of terms when ordering higher purchase volumes. The sourcing strategies can improve a company?s power within the supply chain. All companies within the study had a very good knowledge about consumer behaviour.

Uppdragsgivare för detta examensarbete är Skanska Sverige AB Region Stora Projekt, som arbetar med stora bro- och anläggningsprojekt. Störst behov ligger i att få ökad kunskap om de Allmännai projekten. Arbetet med anbudskalkyler innebär att förutse projektkostnader och kostnaderna Allmänna kostnader utgör en betydande del av projektets totalkostnad och är svårkalkylerade. Generellt uttryckt utgör denna post de byggkostnader som används gemensamt i projektet. Nyckeltal komprimerar information i syfte att göra den mer lättillgänglig för användaren.Syftet med denna rapport är att få fram nyckeltal tänkta att i första hand användas till att kvalitetssäkra kommande anbudsarbeten.Det material och data som rapporten baseras på är intern information om referensprojekten och slutrapporter.För två av resurserna kan nyckeltal presenteras, samma gäller för en tredje baserat på att referensprojekten har liknande utförande.

Background: Today small business firms represent a considerable part of swedish economy, and the number of small firms has steadily increased the last ten years in relation to the total employment. The fact that there are firms willing to grow, it ought to be interesting observing their motives of growth, and what kind of strategies that can be identifiable in these firms. Purpose: To examine the motives of growth in small business firms, and to study which growth strategies the firms use when expanding their business. Realization: The study is accomplished through telephone interviews with six small business firms in the province of Jönköping. The firms contain between 10-49 employees.

The aim with this master's thesis is to describe the work process with the graduation film Player, by a composers perspective and given conditions. It provides a detailed insight into how the work was done from the script stage to the end result, scene by scene reflecting about both the musical performance and the collaboration between the director and me as a composer. The work was done during the spring term of 2012 at the Royal College of Music in Stockholm and Stockholm Academy of Dramatic Arts..

Free play is a term that often common in educational activities. The definition of the term is difficult, but it is about the children themselves decides the scope, content and process in their play. On an after-school, this may mean that it is the children are given the opportunity to freely choose their own activity in the leisure constraints. Free play can be an alternative to other, more controlled activities where adults control framework. The purpose of this study is to investigate the variations in how some children perceive and experience the phenomenon of free play in the after-school and how the children perceive the teacher´s role in the free game.

This thesis aims to spread some light over the phenomena of gender construction in the upper secondary school. The background of this thesis is the gender gap in education. Girls are more successful in school and receive better grades than boys. The explanation that is given for this is that pupils are limited by far to rigid gender roles (DEJA 2010). The question is how these gender roles ? and specifically masculinity ? are constructed.

Despite the fast growing development of IP-telephony services, only a small number of people in Sweden use them. Of the total amount of fixed telephony subscriptions, maximally five percent are based on IP-technology. Through an exploratory study, the main purpose with this thesis is to identify factors that influence the use of IP-telephony on the consumer market, and the factors? internal relationships. The thesis also has two sub-purposes: firstly, chart the supply of IP-telephony services and secondly, discuss what IP-telephony services that are requested by today?s customers in the future.