The purpose of this master thesis is to map and analyze the appropriate valuation approaches used for Intellectual Property rights and develope a model for valuing patents. This project has been executed on behalf of Electrolux?s Group Intellectual Property and is intended to be used for managerial purposes.Project limitations include patents that doesent concern technology oriented products and services, real option methods, financial forecasts, decisions concerning patents taken by the R&D division, patent applications in general and taking into account unexpected future management decisions regarding patents.Electrolux?s Intellextual Property team applies, manages and protects the groups Intellectual Property rights including patents, designs and trademarks. With an increased globalization and the rise of emerging markets, incentives have increased further to protect and safeguard the group?s innovations.Mainly there are three different valuations approaches for valuing intellectual property rights, these include the income based approach, cost base approach and market based approach.

Viral marketing is a marketing tool that is becoming more common in the marketing industry. As people spend more time on the internet via their smartphones, tablets and computers marketers try to find new ways to reach out and connect with consumers. Succeeding with a viral spread is not easy; it's several factors that are important. Viral marketing encourages consumers to recommend and talk about product-related information with each other. So, what should a viral campaign or message contain in order to create this interest among us consumers? There are few empirical studies done in this subject which makes this kind of uncharted territory.

The aim of this study was to reach a deeper understanding of the process that occurs within the social services after receiving a notification according to Chapter 14, section 1, The Social Services Act. More specifically the focus of this study was to illustrate how social secretaries reason about children?s participation in the process, as well as to examine whether the legislative change, Chapter 11, section 1 a, The Social Services Act, has affected the process in any way. The study?s results reflect interviews with five social secretaries who are active in four different municipalities in southern Sweden.

Due to the increasing international operations for the Swedish Armed Forces these new types of opponents needs new tools to cope with these commitments. A couple of years ago the Swedish Armed Forces had no non-lethal weapons, but today the Swedish soldier has a number of tools to choose from.The purpose of this paper is for the reader to get a presentation of which non-lethal weapons are used today by the Swedish Armed Forces and a sample of what non-lethal weapons are out on the market today. My main question is which non-lethal weapons do the Swedish Armed Forces? miss in their non-lethal capabilities set.I have collected information from a wide selections of sources like reports from the Swedish Defence Research Agency, the Swedish Armed Forces? own regulations and the Internet. The information is then processed and divided into five chapters: The development of non-lethal weapons, description of technologies, non-lethal weapons in the Swedish Armed Forces, Non-lethal weapons on the market and Results.This paper is limited to handheld, portable and man to man non-lethal weapons, all non-lethal weapons in the Swedish Armed Forces or on the international market are not covered.My conclusion is that the Swedish Armed Forces should acquire three 40 mm projectiles, one 12-gauge projectile and one TASER®..

Our purpose with this study was to look at the pawnbrokers role in the Swedish welfare state from the customers perspective. Our purpose was also to see how the customers used the loan. We wondered why people used the pawnbroker's and how the pawnbroker's could be understood as a providing alternative related to the three spheres state, market and family? Above looking at previous science we also did three interviews with people who worked at a pawnshop, a budgetadvisor and a smaller investigation with customers of a pawnshop.We came to the conclusion that the customer needed the money from the loan to buy food in many cases, according to the investigation we did with the customers. According to the employees the customers needed the money for different things, such as paying the bills or unexpected expenses.

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

The background to this paper is the events that have taken place in the Swedish area of responsibility in Afghanistan where Swedish troops have been ambushed by the insurgents. Although the troops primarily where riding in Toyota Land Cruisers they had no casualties. I think that the Swedish force needs other vehicles that can be armed and are armoured.When I compared three different types of armoured vehicles, I found that PTGB 6 is the vehicle of choice, according to the special needs that a Swedish EOD-squad, their task and their equipment have. .

This bachelor thesis discusses three Swedish landscape architects and their plan drawings and illustrations. The landscape architects are from the 18th century, the 19th century respectively the 20th century. The three persons are: Fredrik Magnus Piper, Knut Forsberg and Gunnar Martinsson. The landscape architects are brought up in chronological order in a chapter each where the person?s life, educations and work are described.

In September 2014 the ECJ issued its decision in C-7/13 the Skandia case. The case con- cerned service transactions made between a main establishment in a third country and its Swedish branch. The branch was a member of a VAT group in Sweden. The ECJ estab- lished that the membership resulted in that the VAT group was considered as one taxable person which meant that the services was considered provided to the group itself and not the separate member. Therefore the transactions were deemed taxable.

The purpose of this dissertation has been to get a deeper understanding of how, when and why the English teachers of year 6-9 at a particular multilingual school use Swedish when they teach English in a multilingual classroom. Data were collected through notes taken during observations of two teachers during one lesson each. After observing the teachers I conducted one interview with them each. Swedish was used mostly when grammar was explained and when work was done with vocabulary. If Swedish dominated during a lesson or not, depended on what was being done during the lesson. The main reason given why the teachers used Swedish in teaching English was that they were not trained to teach English in a multilingual classroom where Swedish is not the first language of all the pupils. The teachers felt it was difficult to speak English during a whole lesson when they were teaching a group of pupils who had a low level of English..

Den rådande lagstiftningen kring marknadsföring av tobaksprodukter skapar problematik för Swedish Match och försvårar dess mediekommunikation. Syftet med denna uppsats är att undersöka Swedish Match marknadsföringsstrategi för produktkategorin snus, genom en modell som omfattar Porters fem konkurrenskrafter, olika alternativa kommunikationskanaler samt Carrolls CSR-pyramid. Det metodologiska tillvägagångssättet var kvalitativt och innefattade personliga intervjuer som sedan analyserades och triangulerades. Undersökningens resultat visade bland annat att de fem konkurrenskrafterna har olika betydelse för Swedish Match marknadsföringsstrategi och att en aktiv konkurrens driver företaget till innovativa lösningar och utveckling. Dessutom framkom vilka kommunikationskanaler som finns tillgängliga för Swedish Match, samt att CSR är en del i företagets interna marknadsföring..

Prostitution has for a long time been an understudied field in economics. Due in part to a lack of quantitative and empirical material, itself largely a result of the illegality or semi-illegality of the activity in most countries, the factors that explain the prevalence of, and pricing in, prostitution have remained largely undiscussed. In the last 20 year, this have begun to change: new theories ? notably by Edlund & Korn (2002), Rao et al (2003) and Della Giusta et al (2009) ? have been formulated and the rise of internet based escort sites have made large scale quantitative studies possible. This thesis examines if, and in what way, court documents can help expand the understanding of the economics of prostitution in Sweden.

 Introduction and research question: In the global media field, global expansion has become more common and is a way for media companies to reach out to a broader audience. Both advantages and disadvantages come with a global expansion and there are several cultural differences that have to be considered. This thesis will deal with the cultural differences and discuss how a Swedish media company efficiently goes about establishing in Vietnam. This leads us to this thesis' research question: How does a Swedish media company succeed in Vietnam? Purpose: This thesis' purpose is to find out what media companies do to successfully acclimate to the Vietnamese culture and the important aspects of the cultural differences to consider.Delimitation: In order to present a thesis with greater depth and acquire a deeper understanding, the study is limited to examine Swedish media companies and what intercultural aspects are important to consider when establishing in Vietnam. Method: The research we have done is based on interviews, which we thought could give us the accurate information and a good base to stand on.

The purpose of this study was to look into how learners of Swedish as a second language and some teachers of the subject think and reason about the choice between Swedish or Swedish as a Second Language and literature in Swedish at upper secondary schools. Similar studies have earlier been carried out at upper secondary schools in areas dominated by immigrants while the present study has been accomplished in a small municipality with comparatively few immigrants. The study is based upon qualitative interviews which have been analysed through the socio-cultural theory regarding those artifacts, communication and that mediating second learners of Swedish and their teachers and schools are using in their choices between Swedish or Swedish as a Second Language as well as selection of literature in literature teaching.  The study also shows how learners of Swedish as a second language perceive the choice between the two options of Swedish courses at advanced upper secondary school and how their teachers look upon their choice and the information given. Furthermore we will also get to know the learners of Swedish as a second language and their teachers? view on teaching Swedish literature at advanced upper secondary B-level in Swedish.

This bachelor thesis covers fire protection methods of structural steel and the aim is to develop an information tool designed for inexperienced structural engineers. The information tool covers basic fire protection methods and the general way to produce a fire resistance for structural steel. The layout of this information tool is a simple folder that contains information about the most important steps when producing fire protection for a steel structure.The thesis starts with a general overview of the fire protection needed in buildings to fulfill national legislative and regulatory requirements. To get an understanding of how steel components behave during the influence of fire, a brief overview is presented of the material properties of steel. This chapter also contains a review of previous research in the area.