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Bakgrund: Inkonsekvensen i hanteringen av internt upparbetade immateriella tillgångar har uppmärksammats av bland annat standardsättarna IASB, AASB, ASBJ samt organisationen RFR. RFR menar att mer fokus bör läggas på identifieringen och redovisningen av internt upparbetade immateriella tillgångar på grund av deras markanta ökning samt betydelse för företag och kunder. Syfte: Studien ska beskriva den kontext där internt upparbetade immateriella tillgångar förekommer, och därmed bidra till en förståelse över hur deras egenskaper och identifiering behandlas redovisningsmässigt, inom branschen konsumentvaror och -tjänster. Metod: Studien är gjord utifrån en kvalitativ ansats och är baserad på intervjuer med företag inom branschen konsumentvaror och -tjänster som har internt upparbetade immateriella tillgångar. Resultat: Branschen konsumentvaror och -tjänster använder sig av både formella och informella tumregler vid identifiering av internt upparbetade immateriella tillgångar på grund av den osäkerhet som råder vid bedömning. Existensen av tumregler påverkas av faktorerna nyckelpersoner, erfarenheter samt storleken på företaget och posten internt upparbetade immateriella tillgångar. Branschen anser att det finns svårigheter i de existerande regelverken men att standarden IAS 38 är tillräcklig överlag. / Background: The inconsistency, in the management of internally generated intangible assets, is addressed by the standard setters IASB, AASB, ASBJ and by the Swedish organization RFR. RFR argue that more attention should be placed on the identification and recognition of internally generated intangible assets, this due to their significant increase and impact on companies and customers. Aim: The study is describing the context in which internally generated intangible assets exist. Hence, contributing to an understanding of how their characteristics and identification are treated in accounting, in the consumer goods and service industry. Completion: The study has a qualitative approach and is based on interviews with companies with internally generated intangible assets in the consumer goods and service industry. Result: The consumer goods and service industry use formal and informal heuristics in order to identify internally generated intangible assets due to the uncertainty in the assessment. The existence of heuristics is affected by the following factors; key personnel, experience, company size and size of the internally generated intangible assets. The industry perceives difficulties in the existing regulations, but finds IAS 38 to be, overall, adequate.

Decision‐makers in organisations and businesses make numerous decisions every day, and these decisions are expected to be based on facts and carried out in a rational manner. However, most decisions are not based on precise information or careful analysis due to several reasons. People are, e.g., unable to behave rationally as a result of their experiences, socialisation, and additionally, because humans possess fairly limited capacities for processing information in an objective manner. In order to circumvent this human incapacity to handle decision situations in a rational manner, especially those involving risk and uncertainty, a widespread suggestion, at least in managerial decision making, is to take advantage of support in the form of decision support systems. One possibility involves decision analytical tools, but they are, almost without exception, not efficiently employed in organisations and businesses. It appears that one reason for this is the high demands the tools place on the decision‐maker in a variety of ways, e.g., by presupposing that reliable input data is obtainable by an exogenous process. Even though the reliability of current decision analytic tools is highly dependent on the quality of the input data, they rarely contain methods for eliciting data from the users. The problem focused on in this thesis is the unavailability and inefficiency of methods for eliciting decision information from the users. The aim is to identify problem areas regarding the elicitation of decision data in real decision making processes, and to propose elicitation methods that take people’s natural choice strategies and natural behaviour into account. In this effort, we have identified a conceptual gap between the decision‐makers, the decision models, and the decision analytical tools, consisting of seven gap components. The gap components are of three main categories (of which elicitation is one). In order to study elicitation problems, a number of empirical studies, involving more than 400 subjects in total, have been carried out in Sweden and Brazil. An iterative research approach has been adopted and a combination of quantitative and qualitative methods has been used. Findings made in this thesis include the fact that decision‐makers have serious problems in many decision situations due to not having access to accurate and relevant data in the first place, and secondly, not having the means for retrieving such data in a proper manner, i.e. lacking elicitation methods for this purpose. Employing traditional elicitation methods in this realm yield results that reveal an inertia gap, i.e. an intrinsic inertia in people’s natural behaviour to shift between differently framed prospects, and different groups of decisionmakers displaying different choice patterns. Since existing elicitation methods are unable to deal with the inertia, we propose a class of methods to take advantage of this natural behaviour, and also suggest a representation for the elicited information. An important element in the proposed class of methods is also that we must be able to fine‐tune methods and measuring instruments in order to fit into different types of decision situations, user groups, and choice behaviours.

Idag byggs fler bostäder än vad som gjorts under de senaste 60 åren. Det finns många utmaningar med den volym bostäder som behöver byggas. Många bostäder kommer byggas i exploateringsområden, detta ställer krav på infrastrukturinvesteringar exempelvis i form av nya skolor. Enligt prognoser kommer antalet grundskoleelever öka med 250 000 till år 2025. Detta innebär ett behov av 1000 nya skolor på tio år. Behovet av skolor är långsiktigt och lärmiljöer behöver planeras för att vara långsiktiga. Dagsljus och utblick har en stor inverkan på vår arbetsmiljö, prestation och är nödvändig för vår hälsa. Studier har visat att dagsljusbelysta skolmiljöer får elever att prestera bättre. Trots detta har vi sedan 50-talet halverat kravet på dagsljusnivåer i skolor från 2 % till 1,0 % dagsljusfaktor. Idag har vi samma dagsljuskrav för klassrum som för ett sovrum i en bostad. Syftet med examenarbetet är att problematisera moderna skolmiljöer sett ur dagsljusets betydelse för hälsa och prestation i relation till dagens myndighetskrav för tillgång av dagsljus. Vidare syftar arbetet till att ta fram goda exempel på dagsljuslösningar som kan nyttjas vid utformning av moderna skolmiljöer. För att bedöma moderna skolors dagsljustillgång har ett urval av fem skolor i Stockholmsområdet utgjort studieobjekt där tillgången på dagsljus undersökts mot myndighetskraven. Undersökning av studieobjekten har utförts genom 3D modellering i Rhinoceros 3D samt dagsljusfaktorsimuleringar i programmet Grasshopper och Honeybee. Studieobjekten har modellerats upp efter inhämtade bygglovsritningar och dagsljussimuleringarna har utförts med simuleringsmotorn Radiance. Resultatet från dagsljusfaktorsimuleringen visar att ingen av de undersökta skolornas fullt ut uppfyller myndighetskraven. Anledningen till varför skolornas undersökta rum inte uppfyller kraven varierar mellan eller utgör en kombination av; rumsdjup, fönsterstorlek, fönstersättning i fasad, avskärmningsvinklar, avskärmande byggnadsdelar och fast solavskärmning. Undersökningen visar att rum som hemvistytor och uppehållsrum ofta saknar fönster mot det fria och följaktligen underkänns. Dessa rum är vanligt förekommande vid nyttjande av progressiva pedagogiska inriktningar. Beroende på rummens tilltänkta användning kan de komma att klassas som vistelserum och behöver därför tillgång till dagsljus. Ur litteraturgenomgången förstås att en tidig integrering av dagsljusdesign i gestaltningsprocessen är nödvändigt för att säkerställa en god tillgång till dagsljus i lärmiljöer. Som del av examensarbetet har därför ett gestaltningsförslag tagits fram där en dagsljusdesign nyttjas. Iterativt under gestaltningsprocessen har dagsljustillgång simulerats för att motivera gjorda designval och säkerställa en god dagsljusnivå. För jämförande och platsspecifika resultat har klimatbaserade simuleringsmetoder använts. Det nyttjade mätvärdet Optimal Day-lit Area (ODA) simulerar användbarheten i det tillgängliga dagsljusets belysningsstyrka över ett år. Samtidigt tar ODA hänsyn till överbelyst golvyta som kan vara problematisk då obehagsbländning och överhettning kan uppstå. Det presenterade gestaltningsförslaget utgör ett konceptförslag i syfte att gestalta användningen av en integrerad dagsljusdesignprocess och dess resultat. / Currently more housing is being built than in the past 60 years. There are many challenges accompanied with the volume of housing that needs to be built. Many of the dwellings that are going to be built are placed in new densely planned urban areas, which imposes requirements for infrastructure investments, for example in the form of new schools. According to forecasts, the number of students in primary school will increase by 250,000 by the year 2025. This implies a need for approximately 1000 new schools in ten years. The need for new schools are long term and therefore the learning environments need to be designed to be long term. Daylight and view have a major impact on our work environment, performance and are necessary for our health. Studies have shown that daylight-lit school environments enhance the performance of the students. The building legislation regulates the required levels using the daylight factor metric. Since the 50’s the requirements of daylight levels in schools have been approximately halved from 2 % to 1,0 %. Today the daylight requirements are the same for classrooms as for bedrooms in dwellings. The purpose of this thesis is to examine modern school environments in relation to today's regulatory requirements for access to daylight. Furthermore, the work aims to produce good examples of daylight solutions that can be used when designing modern school environments against the regulatory requirements. To assess the daylight access in modern schools, a selection of three nursery schools and two primary schools in the vicinity of Stockholm were chosen. Case studies were conducted using the 3D modelling software, Rhinoceros 3D and the daylight factor was then simulated using the Grasshopper and Honeybee plug-ins. The schools were modelled according to the acquired drawings and daylight were performed using the simulation engine Radiance. The result from the daylight factor simulation show that none of the schools examined fully meet the requirements. The reasons why the examined schools do not meet the requirements vary between or constitute a combination of; room depth, window size, window façade, obstruction angles, obstructing components and shading devices. The study shows that rooms such as: common areas and study hall often lack windows towards the outside and therefore only gets borrowed light from other areas. These kinds of rooms are common when using progressive pedagogical approaches. Depending on the intended future use of the rooms, they may be classified in such a way that they need to fulfil the regulations regarding daylight. From the literature review it is understood that early integration of daylight design in the design process is necessary to ensure good accesses to daylight in learnings environments. As a part of the thesis project, a design proposal has been developed using a daylight design process. During the design process, the access to daylight has been iteratively simulated to motivate selected design choices and ensure a good daylight level.  For comparison and site-specific results, climate-based simulation methods have been used. The use of the Optimal Day-lit Area (ODA) metric measures the usefulness of the available daylight illumination intensity over a year. At the same time, ODA takes the eventual over lit areas that may cause overheating and glare into account. The presented design proposal demonstrates the use of an integrated daylight design process and its results.