Utvecklingen går mot att företags andel immateriella tillgångar av de totala tillgångarna ökar och därmed dess betydelse. Immateriella tillgångar saknar fysisk substans och uppfattas som svårbedömda vid värdering. Frågan hur dessa svårbedömda tillgångar ska värderas och om de överhuvudtaget ska aktiveras i balansräkningen har diskuterats livligt de senaste åren. Vissa anser att immateriella tillgångar bör redovisas i balansräkningen för att ge en rättvisande bild av företaget och att modeller bör utvecklas vidare för att möjliggöra en aktivering av tillgångarna. Andra anser att en aktivering kan vara ofördelaktigt för företaget, exempelvis har det i ett experiment framkommit att redovisning av immateriella tillgångar ses som en svaghet.Skivbolag bygger sin verksamhet till stor del på immateriella tillgångar.

3In the last couple of decades there has not happened much inthe ?farriery?- department. The work procedure, methods andfarrier´s tools have stayed the same over time, which have ledto a huge workload that is wearing the active participants out.So think if you were able to ease the working process of horseshoeingfor a farrier. The farriery is still first and foremost aprofession based on handicraft that has to relay on the farrier´sgood memory, sight and sense. The workplaces for a farrieris most of the time at the hiring horse owner`s stables, whichmakes it harder for the farrier´s to have influence over theirworking situation.

On subsequent days, the 18th and 19th of December 2012, large groups of young people gathered to protest in the centre of Gothenburg. The gatherings mainly occurred outside two high schools: Plusgymnasiet and Framtidsgymnasiet. The reason behind the gathering has often been explained by the young people?s reaction to an Instagram account, on which offensive pictures and comments of and about young boys and girls had been published. As a reaction to the protest, police force including helicopters and mounted police, was sent to the streets.

Purpose/Aim: The purpose of this thesis is to define and analyse how Swedish record companies work with digital musical content distributors. A more narrow aim is to show how the record companies and with the digital musical content distributors iTunes Music Store and Spotify create incentives for consumer?s to use legal digital music channels through the Internet. To further circle the core of the problem following questions have been asked: How does the record companies provide iTunes Music Store and Spotify with digital content and what is done by the record companies to retain control over the material? How do the record companies view digital musical sales and what incentives are given to consumers to buy music digitally? Finally, What position of power do iTunes Music Store and Spotify have on the digital content arena?Material/Method: The data collected for this thesis is retrieved through personal interviews with representatives from three of the four major record companies Universal Music, Warner Music and EMI and their Swedish branches.Main results: The consumer?s access to digital content through iTunes Music Store and Spotify is of the utmost importance and is a prerequisite.

The purpose of the thesis is to examine the relation between art, politics and ideology in contemporary art, focusing on the drawings depicting Mohammed the prophet as a dog, made by the Swedish artist Lars Vilks. His work is contextual in accordance with current art practice, thus letting everything related to the artwork become part of it, a circumstance the thesis tries to grasp in the widest respect possible. The drawings were published and spread throughout Swedish media, where they were later defended and criticized by a number of writers. Many debaters argued that the art work represents Western freedom of speech, and that to criticize them is to criticize fundamental democratic rights. This discourse tended to disqualify all arguments that questioned why such force was put into defending and spreading offensive pictures.

The aim of the essay is to explore how so called ?safe spaces? are built, and the part that creativity can play in this construction. The essay also explores the duality of idea-based social work that at the same time strives to support vulnerable groups and strives to make social and political changes. The essay has its empirical base in the RFSL Ungdom project ?Tusen bilder, tusen ord? (A thousand pictures, a thousand words).

The aim of this study was to enlighten social workers experiences of social networks direct influence in Swedish social services, and in which ways those influences are manifested. Some of the issues that are being explored in this study are: The separation of the private sphere and professional duties; boundaries and dual relationships that occurs inside social networks; the use of social networks as a control-instrument in authority exercise towards clients; and social networks arising impact on social work. The empirical material was collected with nine qualitative interviews with social workers stationed at different social service departments in a Swedish municipality. Also one qualitative e-survey was sent out to, and answered by four social workers with a managerial position in the same municipality.The results reveal that several informants have experienced different problematic situations involving clients within the social networks. This study shows that the informants are very restrictive with what information (text and pictures) they publish on their facebook-profiles, because of their position of authority and the awareness of the possibility of always being watched.

The main purpose of this work was to examine the information behavior of nonfiction publishing Company editors. Three problem areas were presented and expressed in the following questions:- What is the information need of the editor in every day work?- Which sources of information do the editors use when they are looking for information and how do they make use of them?- Are there any factors that have an influence on the information behavior of the editors and in what way do the factors effect the information behavior of the editors in their everyday work? And finally, do the editors experience any factors as barriers to information behavior?Six editors, all with academical background, all employed in different publishing companies were interviewed. The result of this study have been analysed within a theoretical framework influenced by the work of Tom Wilson, Lars Höglund and Olle Persson and Block and Lagberg. The result shows that the editors had various regular needs of information in their every day work.

A fauna passage is a way for animals to cross roads separated from the traffic. In Sweden, there are an unknown number of passages with different functions and appearances. These passages would, with the question ?Which fauna passages can be found in Sweden, and how well do they work?? as a base, be compiled in a comparable way. This would be done with a number of questions asked to the different regions of Vägverket.

New Age has often been described as a religion pertaining to women and studies has shown that women do indeed constitute the vast majority. A reversal of hierarchy between feminine and masculine attributes and values, common in a modern western society, has also been shown to occur.This study looks at how the feminine is visible in written text and pictures depicting people, more specifically in the periodical magazine Free that has a circulation of circa 25,000. The main bulk of the magazine is advertisements, and one reoccurring part is the article Frimodigt where several of the magazine?s advertisers take part in a short interview. Twelve of these interviews have been analyzed, along with depictions of 518 people from three issues.The theoretical framework that has been applied to the outcome of my analysis has been social constructivism, with particular emphasis on the paper Doing gender by the professors of sociology Candace West and Don Zimmerman.My findings indicate that the feminine, indeed, is thought of as very positive and sometimes contrasted with the masculine.

Three main questions give the fundamental structure for this master thesis: 1) In what way is the notion of law being perceived in the following theologians respectively; David P. Scaer, Dietrich Bonhoeffer and Wolfhart Pannenberg? 2) In what way is the notion of law being perceived in the encyclical Veritatis Splendor? 3) Which similarities and divergences can be found in the respective expositions of the notion of law?For the purpose of comparison, I have employed four questions of analysis. These are: A) What is ?the law?? B) Is the law being effected, or is it working, in the world and if so - in what ways and for what purposes is it meant to serve? C) Does human beings have any capacities to understand and/or live in accordance to the law? D) Does the Gospel, perceived as the earthly life, actions, death and resurrection of Jesus Christ, effect any alteration with respect to the purpose, range, function or interpretation of the law?In order to better understand Roman-Catholic concepts of law, the treatise on law of Thomas Aquinas Summa Theologica is briefly presented.

This master?s thesis investigates publishing of Swedish literary classics on the web. The purpose is to find out who is publishing and why, and what practice of publishing is used. The purpose is also to find out what importance the publishers attach to textual quality and proofreading. For these questions the ?Guidelines for editors of scholarly editions? by MLA is used.

Newspapers have undergone big changes with the progress of Internet and the newspapers establishment on the Internet. This adjustment to the Internet has resulted in differences between the content in newspapers and Web news sites. A quantitative content analysis and questions to Web authorities have been used in this study to describe what these differences are. During three days, three different newspapers were analysed and the conclusion was that many of the articles that were published in the newspapers also could be found in the newspapers Web versions. At the same time a lot of the articles on the Web news sites were not published in the newspapers.

The purpose of this study was to examine how teachers in primary schools experience the situation of teaching newly arrived immigrant pupils in their regular classes and also how they plan their teaching for these pupils. The empirical study did intend to answer the following two questions; how do teachers experience the situation of teaching newly arrived immigrant pupils in their regular classes? How is teaching of newly arrived immigrant pupils in regular classes being formed? A qualitative method was used in the form of interviews with five primary school teachers from two different schools. The overall perspective I have assumed in this study is the sociocultural perspective, but I have also taken up a second language perspective and an intercultural perspective. All the teachers in the study have described their experiences of teaching newly arrived immigrant pupils in terms of difficult, tough and demanding at the beginning, but nowadays somewhat easier.

This thesis highlights starting points underlying the notions of two feminist utopians, Christine de Pizan and Charlotte Perkins Gilman. In approaching their texts, it focuses on the notions central to understand their writings. These would be historical, social, and cultural contexts. Defining concepts as utopian in its varying forms and feminism has been of significance. A feministic approach grounded in Simone de Beauvoirs philosophical phenomenology in the study of feministic utopia's visibility, has contributed to the understanding of the power structures to which women are tethered. In order to understand the way women are presented, it has become obvious that The Book of the City of Ladies and Herland are literary works that are related not only by their authors? background and personality but by the society in which they lived. Through their engagement in the contemporary intellectual debate on all social planes, both authors contributed to shifting the focus of their own contemporary notions of a woman to the notion of a woman equal to men. Woman, in Christine de Pizans utopia, is given specific properties and through themes of issues given meaning. She is not free in the sense that Simone de Beauvoir says.  She has a broader repertoire than was historically assigned, but her freedom is not arbitrary, contingent, and temporary and judged by her actions.