• No results found

Approaching the intangible benefits of a boundary object

N/A
N/A
Protected

Academic year: 2021

Share "Approaching the intangible benefits of a boundary object"

Copied!
82
0
0

Loading.... (view fulltext now)

Full text

(1)

                                !    "               "           #    $       "   %  & '  (          #    )   *  + '   & ,  &     #    $       "             ( )  - * , ( & ,   & ( ' ' (    

(2)

           / 1              .    2     1                 3  /         4           .  .     56      7                       5   /      .  / /     0    0      .  5 8 9            !    "              "          #    $       "   %  & '  (           #             :  + ;  < ( (   , ( '    =    "    #    $       "           #        6

(3)

)   *  + '   & ,  &     #    $       "               ( > )  - *

(4)
(5)

        /                                5 B              "   #           3             #               /                       #   5 % 3  /      #                        /                                       5                                 /                          /     /                         5 )    /                    #   .       /              4    3                       / /                       5 %                        )     /     "   /                                            /       )      /        #         /       /             " 5             #      #      "   /               #     .              5         /     /                #                           #                 "                   5    " @   #                                         5          /                      " /       A                                      )     /     ;  )< 5  )      /                                    5                        #              )    C D E F G H IJ IG H D K L M D K F N IOIHP   Q G L R OD S T D 5   /              "                                   U           3  /     "        / #   .                          "            / /       5 9   #                                          U                   

(6)

      /    "              5      3                     /    /     /   @ /               5 )                                              /    #                /     /    "                  #   .    #           /               5                /     /     /      /                                      5 V                                                           / 5 )    #   .                    "       "  4           5          A         #             "     /                "          5                     "         /         /   5                 /        @ #   /                         W X Y Z X [ \ ] W X ^ _ ` a bc d X W e W X d [ d bf c \ [ c ^ g b\ ] [ hb \ X ^ "                     5                 "       #       /          "                        3                                    5 - "                       /           /          "                    /  .    / /                5 !                      /                U             #                                 /             5 )     #  "                            #      .   #                /     i /   5                               #           /                             /                 5 j k l m n o p q r                             /     .   #   /     /      /             "       "  4 

(7)

  /                    1          5                .  .    3  /            /      /      2        /    .                          0  "    .       4     /             /       2             5 )            "       .        "    .         "            .      .     .       1   2    .              "      2  1     5 )      .  .                1      .        "                   1   0    /         .  / /            .       / 5        "      .     / 1 /   )     /  . 1       .  /     .      "      .  "      )                 .                   /   5 B     1 /       1    1       / 1     "       /   .   5 B   .  / 1                              .      .  / /     1            "          5 B   2    "     0  "  1  0   / 1       .  / 1     "    .       5           .      "    .            .          .                  /     .    .  .     /    ;  ) < 5  ) 1      /    .              4 1          1   2    /           .   5 B        "    .       .          ) 1  C D E F G H IC Q IG H D K L M D K F N IOIH D H   Q s G C Q F M 5 B     /    .                 0   "                      .        U    2        3        1                             .            .  / /   .      5 9    .      "   0                    U  2             .      3              .            2       .              /       /      "  .       5 * 1  .  / /                 .         "            /       0    .    "    .       5 )    /       . 

(8)

              2       /              "        .      "    .                 2    5 B    0          /      "     1    .     "               0    .   1     5 B     4                          .         / 1     "    .       5 ! 2   2      [ W hbc \ X c _ ` f ] c ^ [ W a f ` t X u d _ [ c g v c d \ w x c hbc \ \ f Z d bhh y z W X c { g [ hb d[ d b g \ a c e |  1   2     .           /    5 ! 2   2   .                    .     /  "    .           1    4  .       .     /        5 B     /        1    "   .  .     /     .       /   .    .           0      .    .    .     /     /      .    2  /    0  .     0   5    41     .       0             0  /    .          /              /    .                             /       0   . 2     / /  5 B     / 2 4       .          .           .               2   1    0       /         .     2                    5 }    /     1       1  0    1 .   41 /  2     2    /       .          .        .     1  /            2            .  / /   .        .       5 !   /       .     /  0  .   2       .   .     U   1        2 .         .  / 1            "   .       .   2    / 1     2                     1  /   0   1                /     2  5 %          .   1   4        .            /   .    0    .     "    .       /         /      2  5

(9)

  #   / "  #            .    #         .               /     5 !   /            .               /                # 5                   #       #      "                                     /  5 )    #      )    #           " /  /                        ) /       / " /   )          "  }       5     . "                          #         /      5 )               /              /        #      =  B      U    .      #    $       "         "   )     /      "   /      5 V                  /        .   #    /              #              /   hX d i\ u [ hh   /     €        /          5           /          "         "      #       "   /                 #       5        #              #   . ) #    .      .                        #          / "            5     .                          5 )  /   .     #         /          /  "     5     .   %  . -                / /      / "       /     5    /   =        "      /         #      /              /       #    )  /                      /             5 ‚     V            /  #           U    .     ) #        .      .       . .    =      )                            #    #      #                 5     #    / "           U                   5          /       / "      /     ) #    #  "  /    "          " / "    B           U / "      "   5  

(10)

9               / "     "         " 5

Karin Ahlin

(11)

ƒ „ … † ‡ ˆ ‰   /    5 = 5      5       5  5 ;     < 5 )         €               /                  /       /   /     " /    5 )                       B         5 B       .  Š     ƒ „ … † ‡ ‹ ‰      9 5       . .    5 ;    < 5    /              /              " 5    6 '  )     /     "   /  Œ         /             U ) Œ )      5        #    5 ƒ „ … † ‡  ‰      9 5       . .    5 ;    6 < 5 % 3      )     /        .       / =                      .   #    5 *       / "        /   Š         5 Œ  " . 4  .  )     5 ƒ „ … † ‡ Ž ‰      9 5   )        = 5 ;    6 < 5 )     /     /     /               " U    #               /    =        +  7 /            7    "                ) Š 7      6 5 =      €         5 ƒ „ … † ‡  ‰      9 5 ;    6 < 5       €    #            -        )     /    5 *       / "        /   Š         5 Œ  " . 4   .  )    5 !                           #              #                 5           / "                         #                             /   "       @               5

(12)

§ ’ ¨ k o ‘ © ª ” k n « ¨ ’ ¨ k o ¬ l ­ n ® ªo © “ ¯ ª© n ®  )                      /                  /       /   /     " /    =             #  Š                #          °                       °     /    °      /            =   " #                  =                          -    /               /              " =             #  Š     #        #  °                   .      #           °      /            )          #        "   =                         

(13)

Š      /                       .   #   °                   .             /  /   " °     /    °      /            )          #        "   =                          B )     /    /     /               " U    #              /    =         " =             #  Š              #                #  °           °                    3            °      /            °        "    3               °            %           #            -        )     /       #   .    /        =                         

(14)

³ ± ¬ ¬ ± ¸ ¹ ´ ± º ¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶· » » ± µ j ¸ ¼ ½ ¾ ¦ ¹ º ¦ ¬ ¦ ¸ ‘ ¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶» ¿ ¾ » ³ ‘ ¼ À § ± § ¦ ´ ³ ¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¿ » Á Â Ã Ä Å Æ Ç ÈÉ Ê Æ È Ä Å Æ Ä Ë Ì Ë Í Ç Î Ï Ð ÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÒ È Ó È Ô Æ Ä Õ Æ Ì É Ö Í Ô ÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑ Ò × Ó È Ô Æ Ä Õ Õ È Ø Ê Ç Í Ô ÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑ Ò × • ¶ » ¸ ‘ ´ ¼ ¹ Ù µ ‘ » ¼ ¸ ¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶ • Ú ¶ ¬ ¦ ‘ Û ¼ ¹ ¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶ Ü Ý ÑÞ ß à Í Ç Í Ô Í Ì Ç Ã à Í Ç á Ô Ë Ä Ô ÈÆ È Ä Å ÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑ â Ý ÑÝ ã Ê Ì Ö ÈÆ Ì Æ È× Í Ç Í Ô Í Ì Ç Ã à ä Í Æ à Ä å ÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑ æ Ý Ñç è Ä Ç é Ë Ç Ä Ã Í Ô Ô Ç Í Ô Í Ì Ç Ã à ê Ê Í Ô Æ È Ä Å Ä Å Í ÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑ Þ ë ì íî í ï ð ñ ò óô õ ö õ ÷ øô õ ùö ÷ íííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííí ï î Ý Ñú è Ä Ç é Ë Ç Ä Ã Í Ô Ô û Ç Í Ô Í Ì Ç Ã à ê Ê Í Ô Æ È Ä Å Æ ü Ä ÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑ Þ ý ì íþ í ï ÿ  ùò ö   ø ö   ö øù ò  ó óö ñ ÷ íííííííííííííííííííííííííííííííííííííííííííííííííííííííí ï  ì íþ íì ÿ     ñ  ó   ñ õ ö ø  ñ õ ø ö ù  ô ñ õ     ö ò ø íííííííííííííí ï ì íþ íî  ö ø  õ ííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííí ï  ì íþ íþ   ø ò  óóö ò øù ñ  ñ õ  ñ  ó ÷ ù÷ íííííííííííííííííííííííííííííííííííííííííííííííííííí ï  Ý Ñý  Ê ä ä Ì Ç Â Ä Õ ÈÅ Ã Ö Ê å Í å Ë Ì Ë Í Ç Ô ÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑ Ý ë  ¶ ´ ¦ ¾ ± ‘ ¦ ¹ ´ ¦ ³ ¦ ± ´ µ Û ¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶ Ú  ç ÑÞ  Í Å Í Õ ÈÆ ÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑ Ý  î í ï í ï ö ñ ö ùø     õ ù  ÷ íííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííí ì  î í ï íì ö ñ ö ùø   ñ   ö  ö ñ ø    ò ö ÷ ÷ íííííííííííííííííííííííííííííííííííííííííííííííííííí ì  î í ï íî    óô  ø ù ñ   ö ñ ö ù ø   ò ø  ÷ íííííííííííííííííííííííííííííííííííííííííííííííííííí î  î í ï íþ ö ñ ö ùø   õ ù ùø ó ùñ      øù ñ ííííííííííííííííííííííííííííííííííííííííííííííííííí î ï î í ï í ö ñ ö ùø ùñ ò      ù÷  ñ ø ÷ ô ò ò ö ÷ ÷ ííííííííííííííííííííííííííííííííííííííííííííí î ì ç ÑÝ Å Õ Ä Ç ä Ì Æ È Ä Å Á Ì Å Ì Ø Í ä Í Å Æ ÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑ ç Ý  ¶ ‘ Û ¦ ¼ ´ ¦ ‘ » µ ± ¾ ¾ ¦ ¸ ³ ¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶  

(15)

¶ ± ¸ ± ¾ ! ³ » ³ ¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶   ý ÑÞ Î Å Ì Ö Â Ô È Ô Ç Í Ô Í Ì Ç Ã à Ä Õ ê Ê Í Ô Æ È Ä Å Ä Å Í ÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑ ú ç ý ÑÝ Î Å Ì Ö Â Ô È Ô Ä Õ Ç Í Ô Í Ì Ç Ã à ê Ê Í Ô Æ È Ä Å Æ ü Ä ÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑ ú   íì í ï ó  "÷  ô ñ õ     ö ò ø íííííííííííííííííííííííííííííííííííííííííííííííííííííííííí    íì íì ö ø "÷  ô ñ õ     ö ò ø íííííííííííííííííííííííííííííííííííííííííííííííííííííííííííí  ì  íì íî # ô $ ø   ÷ ö õ  ô ñ õ     ö ò ø÷ ííííííííííííííííííííííííííííííííííííííííííííííííííí  î  íì íþ  ö ø  õ õ ù÷ ò ô ÷ ÷ ù ñ íííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííí  þ Ü ¶ µ ¼ ¸ µ ¾ Ù ³ » ¼ ¸ ¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶ Ü â ÑÞ  Ê ä ä Ì Ç Â Ä Õ Ç Í Ô Í Ì Ç Ã à ê Ê Í Ô Æ È Ä Å Ô Ì Å å Õ Ä Ê Å å Ì Å Ô ü Í Ç Ô ÑÑÑÑÑÑÑÑÑÑÑÑ ý â â Ñ Ý % Ä Å Æ Ç ÈÉ Ê Æ È Ä Å ÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑÑ ý æ íì í ï ò  õ ö  ùò ò  ñ ø ù ô øù ñ ííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííí   íì íì ô ÷ ùñ ö ÷ ÷   ùö ñ øö õ ò  ñ ø ù ô øù ñ ííííííííííííííííííííííííííííííííííííííííííííííííí   íì íî & ô  ø ö   ö ÷ ö   ò íííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííííí    ¶ ± § § ¦ ¸ ¹ » ¿ ¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶ Ü '  ¶ ´ ¦ À ¦ ´ ¦ ¸ µ ¦ ³ ¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶¶ Ü Ú     ( ] d ) f W i\ u f c d W b` ] d bf c d f e [ e X   U % 5555555555555555555555555555555555555553                               55555555555555555555555555555  6    6                     5555555555555555555555555555555555555555555555555555555555  &     )     /    555555555555555555555555555555555555555555555555555555555555555555555555555555555555  ,    '    /       " ; B          =     .  , , ( < 555555555555555555555 6 '    + -         / 9   #   5555555555555555555555555555555555555555555555555555555555555      ( -         /   /               " 5555555555555555555555555555555555555  '    &      /   "              5555555555555555555555555555555555555555  ( !      °   .                 A         555555555555555555555555555555555   !      °   .              A      #  55555555555555555555555555555555555555  '

(16)

!      V      #      "  4       555555555555555555555555555555555555555555  ,

!     '     @      "  4  5555555555555555555555555555555555555555555555555555555555 ' 

!     + -   @      "  4  55555555555555555555555555555555555555555555555555555555555555 ' 6

(17)

 , , ' < 5 B          /         /             /  .         ; -    .       < 5 )        "      /    #                            "   "   /            ; °      ,  & < 5 *  #   "      4       #       /        /                3      "          A     #                  /   @                 .   #   ;         , , ' < 5      #         /                          /    #            /      5        /       "        /    /                     .     5     /                   #                 / /       /        ;        -  .       , ,  < 5              .   #                         "             /           /                     5 %    "       U #                         U                 /                    ; °     B        + < 5 !    3  /           /       "                                                                /                           5 )            /          "  )   #           #          #       /   "                      ; -  "  4       , , 6 < 5    3  /    "  )         .       "        /      #        #          / /            " ; -  "     B         < 5 )                            /           "              "           5 V               /   #    .   #                 /     /          /     #            5    /                 /      /                    .  /    "              /    Œ     V  )     /   ; Œ V ) < ; °     B        + < 5     /           #    "             

(18)

     5 *  #         /                    #                                                           ; !   .     < 5    / 3                            / /                5                                   /         A        /       /    U  .  /    " ; °     B        + < 5                                  /      4      #        A                   / 5 !                               #  U         "    /                           " #          /   /    ; !    .     <                                        "                         "   /         / 5 V   #  "    .                             /                  "   /                       ; !   .    ( < 5                                         #           " #     "                /        A                 5 °                         /    U      /                V             #       A               3         /                    5 V           /     3      #       /           ; -  Š <              /     3      #                 ; -  - <  5       "                                  i         5 )                                 U                    /                     5 B                                                                    ; !      2 /    6 < 5      " #   . /  .                      " /       #               #   .   "   /            #   .                             5

(19)

/          "      /          /     ; -       < 5                                      ;   <                               #                  .      A    "                           @ #   .           /    ; B          =     .  , , ( < 5            #   .             /                             /                 i #   .               /         5 °                                 /                              V                       /   #       /                     #   #       # 5                                               /          /   /                               ; =            , & ' < 5           /                   #  "     /          /       /                     /     5 )    "              /       /       /                                / /       ;         , , ' < 5                              " /                                                    "             ; -       < 5 °  "                               /                     "              "          V                  /         #        /             /           "   .      3  /            #   A    " ; °        < 5 Š     #   .   .     .       /         /       #              /        5       3           #      U #                        #             /                     5    #                   #  "                       /    #      "                   /    5   #                  /     /           /          #      / 5                          /   

(20)

  " .   # #        3                                                          ; B          =     .  , , ( < 5      /                          "                                             /     5      /                      /            #           #                            /                "           /     5 )      "                  "   #   /      /  /    /     /                                            #             " /                            5 V                                 /                  /   /     /                   /    5                      A        3            #   / 0 1 2 34 2 5 6 7 82 7 39 85 9 : 3; <7 ; 7 9 7 = 38 > = 6 ? @ > 8 6 A 4 8 A 67 B 39 = ? 6@ 5 8 3? 9 5 9 B 2 ? C 5 6 7 82 7 D 5 == 7 4 87 B ; D 39 = ? 6@ 5 8 3? 9 @ 5 9 5 : 7 @ 7 9 8 E Š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Š    "  .             /                         / /       ;  Š <

(21)

    /    ; * "   2 /            6 < 5 *        %            ; *        %              6 <  3        /  Š    / /               "     / /                                  5 !      /             "       /           /     #           A       #             /     ;         B < 5 -            A        #       #    "        #                #       Š      Š      #           Œ           !                !      "    3 Š             3  )       #   /           -        3 - =           3 Š =     -     3 B =     Š      3 % =     B      3 ! =     % )         /                        .                 /          #              A            "                        5

(22)

/        5              /      #         5              #   /                  A                #    "  3  /                                 #                              )     U                           ; *           5    , < 5 )                  /                  5  "    ;  "     , , ( <    /     A               .     N O P Q RST Q T SU V W V X V Q W Y Z [ V T Z \ ] X Q W V ] V X S^ _ V ] T \ Z V R` W V X V Q W Y Z V W X P _ ] V W X T Q _ ] ` V \ ` RV Q _ ] T Z V X \ Y SQ R Q _ ] Y P RT P W Q R Y \ _ T V a T b Z SY Z T Z Vc RSU V S_ d e                                      /                             #          "          / ; ‚     /   9     , & , < 5 )  °     / ; °     /    + <          "        /  .   A                                                         #             / 5          #  /  .          /     #                              "                        /     5          3  /    "                         @  #    #      °     / ; °     /  , , ' <  /           #                         U                                               5 %                   /        /   °     / ; °     /  , , ' <     °     / ; °     /    + <             "     #              "   4    "         " 5    /       /                                            @    #       #  5                     @                                      3 #                /            

(23)

               )     /                        g                 ; °      ,  & < 5 )    )                              / "  .        )       /   5      .     / /          .   #     /               )    )                   /          /            /           "                   ;          =      , , & < 5 !   / / "       #   .      #                 /     /              )      /     )      /  d f \ X X d ) X bc ^ bg b ^ ] [ h \ i e X W \ e X u d bg X [ \ d ) X b W [ h [ W X c X \ \ [ c ^   4   "           #       /            #                 #    5                        "             /        /                    /     / "                   5                    /     / "        / "      /                4          )     /    Š             #    $        "         5 )      /   / "  .     #               /   .      /          / #       #           "                            ; ‚     /   9    , & , < 5 )              /        #   .      )               #                                     #    @  /    3  " ;   < 5   /                     /       /                    A               /        5 °         A                /     )                        /   ;  <         ;  <             ; 6 <                    "                 /     ;  "     , , ( < 5 %                  #                 /     "       #  "       5 V    / /    / /       A       /           A                     / #          "    /    5 !                   

(24)

              "    5        "                      /   "    i\ ;  "     , , ( <           5      /                           /                            /       /   /                /               /   3  "       /        5 V         "                "     /              #  5 !                   / 9       "    ; 9       "     , , , <           #           5      /                 "      " /       /    /                 ;     /                /         <  5                    /   /                                     ;               3         < 6 5                 #           #           #                  /     /         ;                <  5                                                         ;                           < ' 5             #                #                 /  #   .      /        ;                       < + 5 %                              /    @               ;            /               < ( 5 B                         /              /    @        ;                  < V             /                  /                   "                        /    g            5     -   .      ;     -   .         6 <       "   "                               "

(25)

       #                    4        / 5 )                                     #                " 5    k IK C H M K IG J IM OD       "                         /      /          /         #                /                   ;           -   Š < 5         "                                                       "    5    C D J L G S M K IG J I M OD  #               3                         /          /                            3          )     /           -   5                        3            /    "         /           /    5 )     )    3           /                             3                  /         5 l K IG J IM OD G s E N D K H m K D D               "      #                "     .           #   / "  #                   #   / "  #   3  /     5    k L s K H m M K IG J IM OD                                                         5 )    /                          #          /                         5   /     .  9       "    i\ ; 9      "     , , , <                           "                                                    "  4 5      /            .   #                   #                 /  #   .      /             M K I G J IM OD G s E N D K k In D 5 !   M K IG J IM OD C G s E N D K C Io F G S C D n D G / "        /                  /    @   /            #            "                  "      #                     5 !               / "  #      /  3          /                             "                 5       "                                  "                    "              5     4   "    /            /       /                       # 5

(26)

                    A                  " 5                            #                   A      5     A                      /  /                    /            /                       /     A                     5 !   /                               #        A           #                U             # 5             /                                                      A      5                                   / " 4     "     #          A         #           )                              #     A          " #    3  /   5           M F M D K q    #     )                 /      / /          .   #   5                #   #  /        #        5           IG M F M D K r   3  /      / /               /     /              "     #   #  #  "   /                                 5 V                A            "      #     / /         .   #      #   .       " 5 l F M D K s tC   "   A             "         A           #      / .   #                             #   .    5      " /                      /  /   "                            /         /     #   .    5 -            #                                    5 l F M D K u                                  )    3 5                                                         A         >     "  /        #          "            A       @        #         /     /     /             5      " @                   #      #   /        #    #        /    /     /        A    "     5    /       A             "      #                      #         A    " 5 !          

(27)

    "    /                 5                      "  /        A    "   /              #                 5 l F M D K v     / /                          /                      5    /                        "                                    5 =                      #                     #  "              3         .        i    #   /      5 ) #                       #     #             /       /     .                /            /         5

(28)

w y z{ | } ~  € } ‚ƒ } „ ~ … … † } } ~ … ~ ‡ } „ ˆ‰ | ~ … Š z  ‹  ‹ ~

(29)

        /     /       "     #             5        #            /               "                                  /     #              / "                    )     /    Š               4  5                                   /                     /     "    .              /           "          /       /                     5 °                / /                                 /             "                  /            #       #             5 V   /     3         "    #              # #   /                    5               #       /      "   /     / /   "      /      /        #           A                   #          5                   3                         "                 " 5 ‘ ’ “ ” k Ú ³ ª ¯ p © k q ª Œ ’ ª ª Œ k ” © ­ k ® ª © ’ ª k ª Œ k q © q ­ n ® q © q ª q n « ³ ª ¯ p l ¬ k ª Œ n p n ” n  l ± © Ž ¦ Ž ¨ © o ©­ ’ ” Ž ’ ª k o © ’ ” ¸ ¯ Ž “ k o n « © ® ª k o  © k m q       3            " =              /                            Š               /     /              #     /                

(30)

Ž ’ ª k o © ’ ” n « © ® ª k o  © k m q -       3            " )          /             "       / #          #  U     #      /      /              #     / #                  #  Š      3            " )          #      /                 /           /     .   #                /  /   "   /              #     /            U   /   /      /           "    %   B      3            " % 3  /                                     )     /      /              #     /       !   %          " -             "                                           /                                  #                   /  )  7                       

(31)

#               #         ; !      <                  #            A            A            "                / 5 )      "                                         /           "       -           "        /                              " 5                              #    4  3            5 À ©  ¯ o k Ú ½ n o  ¨ o n ­ k q q o k q k ’ o ­ Œ ‘ ¯ k q ª © n ® ª m n          /     /                                  /            /      /         #                             A       #  5       "                  /                           #           3    5   #                                         "  4    #               " U                "                     /         / /          #        "        / /       ; -  # .         , & , > Š         >     ‚             5     <               "  4                         .   #          3            /   ; Š         < 5 -        

(32)

           /                / /                      /                          .   #      5                    "             4  3             "  4  @       5    4 3                   "  /                "  4   5            #                            "       "       /         /   >       #        "                                           ; Š         < 5         "                                    #           /    A     "              U .      "   /      ; °         <     /   / /   "         /                     .    = % * } /    ’ Y “ W bf W bd X W bc ” X y d X W c a d d f ” W ] c ^ X W _ • ; B                5     < 5 )     /    A    " #                      "   .                /        .         /          /      .   #       5     3  /            /       = % * } /    U             /       /           / /    "               5        /      /       "  Œ       )     /       " 5   )       "     #                         /       /             /         "     #       5 Š  /    "                        #         /          3 /   "   '    /   "           #    #   .      5     #      "                 + 5     #   .  #             /                      "   /   /   "                " 5         "  4                      /    #      /                     /     5            /           "   / #                               3 " "     5        /            .   #               

(33)

           5                               "  4               -   Š 5              /  -         "     /    " #                                       /     5    -               /    "    #   .                                   /      " #                    5         "  4   -                  /                  3         /                          5              /                           /           A    " /      5    /             3                5  /                -            "  4                B 5    /      "    /                  A         /          "      #             ; Š    #      ( >      , < 5 )    ;       <       "         Y [ G D E M IK IJ F O IG – s IKP H m F H IG n D C H IT F H D C F J L G H D E M L K F KP M m D G L E D G L G R IH m IG IH C K D F O— OIk D J L G H D o H˜ D C M D J IF OOP R m D G H m D N L s G S F K ID C N D HR D D G M m D G L E D G L G F G S J L G H D o H F K D G L H J OD F K OP D n IS D G H _ w         "      /                      /              "                           ; °     /  , , ' > 9      "     , , , > *           5    , < 5         /         /     /                       #     /            .                #          /   "                  /               #      5 !                A         /      /       /      /   #                 -   5

(34)

             Š V = $      5         #          Y ` f ] c ^ [ W a f ` tX u d _ ™ Y ` f ] c ^ [ W a e W [ u d bu X _ [ c ^ Y ` f ] c ^ [ W a ^ b\ u f ] W \ X _ w                          6 5 ‘ ’ “ ” k  ³ k ’ o ­ Œ « n o ªŒ k n o k ª ©­ ’ ” ” k ® q ³ k ’ o ­ Œ m n o p Ù q k p l k ’ o q ¯ ¨ n ® q k ’ o ­ Œ k q ¸ ¯ Ž “ k o n « Œ © ª q À ¯ o ª Œ k o ¯ q ’  k -      "  4     (            "                  -      "          ,                  -      "           '                  !         /            #    U Y ` f ] c ^ [ W a f ` t X u d _ U      #                         5                      #   /   "  /        "       , , & U    6              #                               /      5      /            #                  /       .    5          /            " #      "                               " #                   #   . 5 % /                  A        /                    /          #    g               ; Š    #      ( < 5 )               #                 A        /              #  #    /      /               /         " 5   /                 /      /       /      / #                  #                                  /            

(35)

                  "                        -   5 )            #  #              /         5 ‘ ’ “ ” k  » ® « n o Ž ’ ® ª q » ® « n o Ž ’ ® ª ½ n o  © ®  o n ” k µ ’ q k  =   4 /            /       -    / /         #    B      /       Š    /       Š    /             B    /       Š    /   B   /           %    /              Š            ! =      Š        Š          5     }    / /             /         ‚    / /             )     /    -   )    / /             )     /    -   * Œ                -   9 =   4 /           " -   =   4 /           " -          #  #       "                                / 5 B                       /                "          /           "              "         #                         ; =        < 5               /                     ; =        > °     /    + < 5                  /                        #                                                   "          5                       "                 # A       #      /        ; =        < 5                  " /       /       /       #                          "  4   U  "       /         /     #  5                      "   

References

Related documents

When testing if country-level enforcement has an impact on the recognition of identifiable intangible assets in a business combination (hypothesis 2), the results from the

Alla fem intervjuade lärare har enhälligt uppgett att de använder humoristiska inslag i sin vardagliga verksamhet och att de är mycket öppna för att använda humor som

It charts out the relationship between the working process and the representational art work in lens-based media.. My research is an attempt to explore and go deeper into

The analysis was an iterative process where the two information elements of the thesis, the theoretical element (literature) and empirical element (interviews)

While program and project teams will be involved in projects which deliver business change, the ones that are responsible for managing and realizing benefits, are

Actors with different work experience and expertise are therefore shown to overcome their differences by communicating and sharing knowledge via the object (Star and

This Bachelor thesis deals with the definition of Intangible Assets in the context of financial reporting. The purpose is to integrate intangible assets into the balance sheet.

For instance, the estimated number of LEED certified buildings in Stockholm in 2015 was 48, which is an increase in 20% since 2009 (Sweden Green Building Council, 2015). Figure