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..

There are intense discussions within the European Union regarding the introduction of a European Public Prosecutor (EPP). The proposed EPP will have jurisdiction in the entire union, and will work under a unified set of rules of procedure. These procedural rules will differ from the Swedish rules of criminal procedure, especially regarding the handling of illegal evidence. The thesis describes the European legal history, especially regarding criminal procedure. The thesis also describes what the purposes and principals are in Swedish criminal procedural law, and the purposes and principals in the proposed European criminal procedural law.

Why is the e-revolution of the Swedish film distribution lingering? In attempting to answer that question, this qualitative study depicts the distribution market of Swedish film and its actors. Thirteen interviews with representatives of the industry have been conducted in search of an understanding of the current situation. Two important conclusions are made. One is that the strong interdependency between the actors of film distribution is inhibiting the acting space of those who seek change.

In this study I examine the debates, intentions and ideas concerning the physical and created schoolroom as they appeared in the journal Lärarnas Tidning - Svensk Skoltidning (Teachers Journal ? Swedish School journal) during the period 1962-1974. The built and created school building and its environment has been a relatively neglected topic in Swedish pedagogical research.When the Swedish comprehensive system transformed during the sixties, with new curricula and a common nine year school, many school professionals realised the need for a new and pedagogically adjusted schoolhouse.The early seventies marked a decline after a ten year period with an extensive building program affecting large parts of Sweden, and where schoolhouses had been an important part. The debate concerning the new Swedish school building was sometimes inspired and refreshing, but resistance and bitterness was also expressed. In part, this should be seen against the backdrop of the introduction of a new educational system, using new and sometimes untested pedagogical ideas, together with the fast transformation of the Swedish society.The research method is an exploratory textual analysis focused on five different issues: ideas concerning community centres and integration, participatory and democratic issues about the built environment, the school building as a pedagogical tool, aesthetic considerations, and the working environment.

It is the aim of this paper to examine, and analyze at a discursive level, the Swedish Democrats' interpretation of the term 'human rights', as this is presented in the material available on the party's official website. The goal is then to investigate in what manner the party portrays its political ambitions in relation to 'human rights'. The theoretical foundation for this analysis is discourse theory as it is presented in the works of Ernesto Laclau and Chantal Mouffe.Furthermore, the aim is also to examine whether the Swedish Democrats? interpretation of 'human rights' is compatible with the established understanding of the term, such as this is presented in the international UN treaties on human rights. This will be done by thoroughly examining and comparing certain aspects of the Swedish Democrats' political ambitions, such as they have been portrayed in the analytical section of the paper, with relevant sections of the UN treaties..

This paper describes the Swedish reconnaissance squads in the engineer battalions, their equipment, tasks and organization. An analysis is made to compare the present weapons and fire power of the reconnaissance squad with an extended weapon alternative. The analysis focuses on the abilities effect, protection and movement in different situations typical of a reconnaissance squad.The facts that are presented in this paper are mostly founded on the new field manual FältarbR Dyktjänst 2007, which regulates much of the reconnaissance activities. The aim of this paper is the making of a contribution in the developing progress of the new field manual and the reconnaissance squads in Swedish engineer battalions.The result of the analysis shows that the extended weapon alternative would be an asset..

This thesis has two aims: The main purpose is to describe and illustrate how a large Ltd. company can use voluntary redundancy as a tool for restructuring. The additional purpose is to challenge the concept of voluntary redundancy trough outlining alternative ways of reaching the intended achievements of the voluntary redundancy programme. The theoretical framework that has been used primarily contains knowledge assets theories. The chosen theories are intellectual capital and knowledge management theory to approach and analyse the empirical findings.

The aim of this thesis is to examine the existence and prevalence of earnings management in Swedish companies. Theoretical frameworks often suggest that there are strong incentives to practice earnings management. The research area of earnings management has, to date, mainly focused on detecting earnings management. However, to our knowledge, no such studies have been conducted on Swedish companies. This thesis provides evidence of the existence and prevalence of earnings management in Swedish companies.

Central labour market actors have come to an agreement ? Sweden is going to need labour migration. In spite of the agreement the actors disagree upon how the labour migration should be designed. This essay examines how the union organisation, LO presents labour migration in their rapports during the years 2000-2006. This is done through Laclau and Mouffes discourse theory and a merge with postcolonial theory.

Narratives about UFO:s and extraterrestrials can be regarded as part of an everyday religiosity, yet the issue has been poorly studied outside an American context, within the discipline of Religious Studies. In this paper, I therefore seek knowledge about the further development of these narratives within the Swedish UFO-movement from the 1960?s until today. Influenced by social anthropologist Claude Lévi-Strauss´ discussion about mythems as the smallest components of a myth, I argue that the stories which emerge within the Swedish context differ from the American ones. This difference consists of both loss of certain mythemes and the addition of others to this mythic complex.

Feline asthma is a condition very similar to the respiratory disease affecting humans. It is causing, among other things, a constriction of the bronchial airways, an increase of mucus production and damage to, or erosion of, the epithelial membrane. The symptoms occur intermittently and do, in most cases, evolve during a long period of time. The aim of this essay was to investigate whether there are any nursing routines for feline patients with asthma in animal clinics and animal hospitals in Sweden, and if so, to compare similarities and differences. A literary study of research material also led to a suggestion of how to form a nursing routine for this type of patient.

The purpose of my study was to find out about the newly arrived students? views and perceptions of the Swedish high school, how this vision and perception looked like before they moved here, and if it has changed. I also wanted to find out how they perceived the meeting with the Swedish school, and if they believed that this meeting should or could be improved. In this study, I used a qualitative research method, the phenomenological method, in which I have used qualitative research interviews to collect the empirical data and detect patterns in my research. The theory I used is cultural encounters, and with it, I try to understand how people with different cultural backgrounds create interactions to work together in communities.

This analysis is about the fourth basic competence and how you can define it, what it includes and if it is possible to find it in the new curriculum for the Swedish high school; Gymnasiereformen -07. The analysis was focused on the following subjects; Mathematics, Social science and Swedish. The aim with this analysis has been to create a summary in the field of information literacy and to define the fourth basic competence. The analysis were focused on and delimited by the following conceptions; information literacy, digital competence and the information search process. The sources of information has primarily been taken from the field of information literacy and statements from professionals in the fields of information literacy and education.

 The 1st of July 2006 Sweden made a change of authorities in the system concerning the reception of separated asylum seeking children. Prior to the change, the Swedish Board of Migration was held completely responsible for the reception of these children, who arrives in Sweden without their parents or any other relatives to care for them. Since the alteration of the law (1994:137) the responsibility for the housing of these children now lies within the Swedish municipalities, while the Board of Migration still handles their legal commissions. The change was intended to fundamentally improve the conditions under which these children were taken care of. However the implementation took a severe wrong turn when the municipalities weren't prepared for their new responsibilities and the immediate result was alarming. This qualitative study is based upon interviews with the people responsible for the reception of the separated asylum seeking children in the municipalities of Kronobergs County, as well as one of the two people in charge of the new system at the Swedish Board of Migration.

Saab är ett varumärke som delas av två olika företag, försvars- och säkerhetskoncernen SaabAB och personbilstillverkaren Saab Automobile, idag ägt av NEVS, National Electric VehicleSweden AB. Här finns en potentiell problematik då två separata företag delar sammavarumärkesnamn och kan ha olika strategier för hur varumärkesarbetet bör fortgå. Syftet meduppsatsen är att beskriva hur varumärket Saab uppfattas idag vilket har undersökts genomfokusgrupper och en enkätstudie. Studien utgår från konsumenters associationer och resultatetvisar att Svenskt Tradition utgör en viktig del av varumärkesbilden. Överlag har Saab en bred,homogen och positiv varumärkesbild där varumärket Saab representerar båda de bolag somdelar varumärkesnamnet.