The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

Stratego is a boardgame not very different from chess, that contains hidden information. Because of this, existing programs play at beginner level. The purpose of this thesis is to adjust a minimax algorithm so that it passes the demands of Stratego, and then build a Stratego agent around it. Tests with existing minimax algorithms leads to the development p-e-minimax. This algorithm uses two different values in its nodes to simulate the different information available to the agent and its opponent.

This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

The purpose of this masters thesis is to examine the fanzine, a form of amateur publication, in Sweden, both in the traditional paper form and the more recent electronic form. It deals with what is distinctive about the fanzine as a publication and also as a social and cultural product. It also looks upon how the fanzine uses the Internet and the new possibilities it brings. The people behind 18 fanzines, 10 electronic and 8 in paper, have answered a questionnaire about how they produce, publish, distribute and promote their fanzines, what they think about the fanzine as a mode of expression, and how they use the Internet. The masters thesis uses theories within cultural studies as a theoretical approach to the fanzine.

The aim of this thesis is to assess the strategic importance of Central Asia as a whole and interests of great powers in the region in particular within the theoretical framework chosen. The work shows Central Asia as an area of the New Great Game, analogue of the original Great Game which was played out between the British Empire and Tsarist Russia in XIX century. The parallels between the original Great Game and the New Great Game are drawn in order to understand the scope and the true intentions of the players of the latter one. Also, the security issues in the contemporary Central Asia are explored and analyzed to provide with the background for future predictions. Furthermore, the indirect purpose of the thesis is to examine whether the international system has changed from that of two centuries ago by comparing the structure of the international systems at the time of two Games.

The purpose of this study is to highlight how a ring road and an external retail establishment may affect the city commerce. Umeå is the study object with interesting undergoing changes including a new external retail area south of the city and a new transport route that will lead the through traffic around the city.The study is based on a review of previous studies and a qualitative method. Four interviews were conducted with people who have a connection to commerce and/or municipal planning and where considered able to contribute with rich and relevant information. The result shows that the commerce in Umeå will be significantly strengthened in the context of a new external commercial establishment when the city?s overall attractiveness increases.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

This thesis analyses the cost accounting system KPP and its use within the Swedish health care. KPP is designed to calculate and assign health care costs to individual patients. This would facilitate evaluations and comparisons of the costs for certain diagnosis, patient groups or clinics with a different mix of diagnosis. The study investigates the following questions: 1. Does the KPP-model theoretically work as a cost accounting tool for health care purposes? 2.

The purpose of this examination is to identify how notions of Swedishness is created artistically, and from where these notions come. My method is to make a study on exhibition catalogues on the theme Swedishness/Nordism, with focus on the contemporary Swedish artist Peter Johansson. With a retrospect of his childhood in Dalecarlia, he investigates a Swedish iconography with it?s roots in national romanticism, which for more than one hundred years has been preserved and exploited of the tourist industry to market Sweden. It?s this monotonous iconography that Johansson deconstructs to make it appear like something else ? namely an iconography based on ethnic purity, which pushes away the foreign and protects the own.

It becomes increasingly more important that, as a new buisness, both to be seen and heard in an increasingly harder competition situation where the range of similar products and services increase. It requires a well planned and well thought visual profile to succesfully stand out on the market. To give a good impression, this profile should be both distinct and aesthetically appealing. In the making of a new profile it requires creativity to succesfully think in new directions and to separate from the competition.This practical report presents the production process for a designsolution to the new website Röstförmedlingen (Voice agency), a commission from the production and commercial bureau Bartos media. The task in this project was to create a graphic profile and a lofi-prototype that would represent Röstförmedlingen as a buissness.

This thesis examines how techniques from place marketing, developed to market places, can be used in the process of designing a visual identity for an institution. The thesis is a case study of the development of a new visual identity for the public art institution Malmö konsthall. The essay presents Malmö Konsthall, defines the term visual identity and describes the main principles in place branding. I then define target audiences and key values, discuss the application of place marketing principle and go through the design process of the new visual identity. The process showed that theories about flagship buildings, signature design and signature districts have the biggest influence on the design.

This study aims at examining the prospects for a policy transfer of a Swedish municipal environmental policy (that of Växjö) to the French urban commune Blois, for which an ambition of becoming a leading eco-city in France, was declared by the mayor in 2008.In the analysis, emphasis is laid on mechanisms to institutionalize the main environmental policy principles, such as political and institutional structures and processes. Other prospects for an institutionalization of a new environmental policy that are to be investigated are economic structures as well as visions of the different decision-makers concerned. Research methods used in the study are qualitative interviews, document studies and a questionnaire.The findings of the analysis show that today?s prospects for an environmental policy in Blois close to that of Växjö, are clearly limited. The limitations can partly be found in economic structures but these seem to be rather related to a lack of priority amongst actors.

?Det är dålig uppfostran? är ett examensarbete skrivet av Jenny Spik och Alexander Villafuerte. Studien undersöker utifrån ett föräldraperspektiv hur föräldrarnas tillvaro påverkats utav en ADHD-diagnos på deras barn. Syftet med studien är att försöka hitta en förståelse kring hur detta påverkar familjelivet men framförallt föräldrarna. Med teorier om stigmatisering, avvikande och normaliseringsprinciper som verktyg har författarna till studien försökt att analysera data.Semistrukturerade intervjuer har använts vid insamling av data för denna studie.

This study puts emphasis on an international discourse describing how cities frequently compete against each other, and also describing factors that cities should enhance to make themselves more competitive. The discourse in this study has therefore been used to seek understanding how three different municipalities Borlänge, Karlstad and Malmö strive for growth by applying central factors from the discourse on the municipalities strategic documents. What the study shows is that the central factors from the discourse strongly imprints the strategic documents, but the presence of the factors varies between the municipalities and also to what meaning that lies behind the strategic goals..

Världen blir allt mer globaliserad och den internationella handeln ökar i betydelse. Detta ökar behovet av en fungerande internationell lagstiftning. Ett sätt att kontrollera hur väl den internationella lagstiftningen fungerar och vad olika länder gör för att följa dem är att välja ett par länder och göra en komparativ studie. I denna uppsats kommer länderna USA och Kina att tjäna som studieobjekt. Frågeställningen som behandlas i uppsatsen är vilken roll ILO (International Labor Organisation) spelar och hur dess framtid ser ut.