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.

Purpose: In order to curb the prevalence of undeclared work and to improve competi-tion within the building and construction business, reversed charge audit will from July 1, 2007 onwards be applied within the building sector. The new rules entail a consider-able amount of delimiting problems as regards both businesses and services.The aim of this essay is to study the rules as well as direct the light upon various consequen-tial delimiting problems. Furthermore, we will investigate what the effects are on the busi-nesses, as well as their view regarding this. Apart from this, we will also investigate who will benefit and who will be disfavourably affected, respectively, by the new lawMethod: The investigation has been conducted with a combination of qualitative and quantitative methods. Firstly, an opinion poll was carried out, directed towards Swedish construction companies, and this was then deepened using three interviews.Result & Conclusions: The essay demonstrates that the new rules have entailed more work to a varying degree for the companies.

The aim of this bachelor-thesis is to study how postgraduates approach open access during times of change within scholarly communication. Our theoretical framework is based upon Knorr Cetinas epistemic cultures and Cullen & Chawners theory that there is a paradigmatic conflict within scholarly communication due to the fact that open access has failed to reach the same level of prominence among researchers as it has within research libraries. We interviewed six postgraduates at Malmö högskola in order to find answers to our research questions. We identified a shared epistemic culture among the postgraduates, which can be explained by the fact that being postgraduates, they all share similar experiences and values. We chose to call this epistemic culture the horizontal epistemic culture.

AbstractWhy don't (some) regimes with formal democratic features undergo transition to democracy? Which are the internal dynamics of these regimes that can offer comprehension to this state of affairs? The main purpose of this thesis is to advance the above questions, and, on a lower level of abstraction, examine the case of Egypt. The Egyptian regime is characterized by, for instance, a multiparty-system, steps toward economic liberalization, and some level of persistent state opposition, and has been considered on the way to liberal democracy, but can still hardly be estimated as such.Thus, the thesis takes part in a theoretical framework on democratization, and further analyzes the case of Egypt on grounds of socioeconomic development, political culture, and class configuration. By this contextual approach, the thesis adduces that a low level of modernization, an incomplete democratic political culture, and a bourgeoisie supported by the state are impending significant factors. The thesis additionally remarks on the interconnection of the adopted theories, and discusses a potential need for new theoretical propositionsA secondary aim of the thesis also gives some insights into the concurrence of regime stability and the absence of democracy in, what often could be labelled, authoritarian regimes.

The strive for control over employees has developed throughout the years. This paper has its focus on how normative control can work as a powerful method to create and uphold a sought for behavior. Many companies have found an interest in a higher moral stance to get competitive advantages, and offer their customers and partners a more ethical product. This phenomenon has in Sweden resulted in a sphere of companies who has earned the R-licens. The R-licens is earned by companies if they fulfill ethical and cultural criteria.

In companies today, it is becoming more and more common for employees to work in a project based environment, as a result many companies have developed their own project models. Companies with a well developed product culture are striving to improve their existing models, and businesses relatively new in the marketplace are aiming to reach a high level of maturity as well as reach high levels of efficiency in the shortest time possible. As the number of mature and efficient companies with well developed project model increase, so does the level of competition in the market. Since a well developed project model often leads to a more efficient and accurate way of carrying out the project, which in turn leads to shorter delivery time towards the client. This is crucial as time is one of the most valuable parameters of competition in today?s business environment.

På senare år har sjukskrivningarna i Sverige ökat på grund av arbetsrelaterad stress, vilket tros bero på den ökade stressen i dagens samhälle. Forskning visar att arbetsrelaterad stress ofta drabbar individer som har kontakt med och ansvarar för människor. Det kan bero på att tidigare forskning inom well-being, välmående, främst har riktats mot läkarkåren. Eftersom revisorer, precis som läkare, anses vara en profession av många, finns det incitament att även studera revisorers well-being. Tidigare forskning har påvisat att organisationskulturen både kan ha en positiv och en negativ inverkan på en individs well-being, vilket medför att vi har valt att studera hur olika organisationskulturer inom revisionsbyråer påverkar revisorns wellbeing.Genom att i ett första skede genomföra pilotintervjuer med revisorsassistenter, har detta gett oss en god inblick i deras arbetssituation, vilket har bistått oss i utformandet av en enkät.

The Swedish government published their current proposition concerning cultural politics,Tid för kultur in 2009. Due to this proposition, culture is considered a basic human right we all deserve to be provided with. It contained goals and guidelines for how to enable culture to all citizens, to integrate and enrich the state, the county councils? and municipalities? work with diversity and multi culture in their culture-based institutes. However, there seems to be a lack of strategies in the issue of how to provide our nondependent elderly, suffering age related handicaps and diseases, with this proclaimed necessity.In recent years, there has been a lot of research proving the link between human wellbeing and a stimulating environment.

There is a clear difference between the way football players and leaders regard the role of the referee, compared to the way the refereeing body looks at it. The refereeing body regard themselves as fundamental for the existence of the sport, while the other mentioned parties merely see them as functional justice makers. This view places the referees outside the field of football. This establishes a football culture, which is conflicted when it comes to the role of the referees on the field. The conflict comes to its edge in youth football, where the referees are under severe pressure.

Mergers between companies has become more and more common in Sweden and in the rest of the world with the motive to increase the competitive strength in the current markets and has an important role within organisational development of companies. When organisations merger there is not only buildings and objects that are put together but also their individual organisational structures, people, values and cultures. This can be a difficult process and can affect many people in how they think conscious as well as unconscious, feel and react.The purpose of this thesis is to gain a deeper understanding of how employees are affected following a merger when changes in the organisational culture come up, and how these changes are expressed.This thesis is delimited to investigate only one company, Skruf Snus AB and only focus on their business and employees in the region of Stockholm. The thesis contains a qualitative investigation with semi structured interviews that has been carried out with eight employees at Skruf Snus AB. The thesis is partly based on a model of Schein which describes the different levels in organisational culture and partly on some theories about reactions to change in relation to the integration between the employees following a merger.The results of the investigation indicate that with a merger the whole organisational culture is affected and therefore also the employees.

The trends in trade have been changing in the last few years. To offer a good product with agood price is not enough today, it?s also required that businesses create a good relationshipwith their customers and then do their best in maintaining it. It is now even more brandscompeting in the market, which indicates how a good relationship between the parties can bean important competitive advantage and also a significant variable.The goal and purpose of the study is to investigate and analyze the factors that influence thatthe supplier, in the sporting goods industry, is seen as a good supplier on the basis of theretailer's point of view. Then we want, from different sized companies, analyze and study howthey work with the key properties in creating a good customer relationship and hencecustomer satisfaction.

Jonas, Buhr & David Nordin. (2011). Uppfattningar om futsal ? En studie om futsal och etablering avidrott (Opinions on futsal ? A study on futsal and establishing of sport) Bachelor Essay in Swedish.Umea: Umea university, Department of Education.AbstractThe study is based on an assignment from Vasterbotten Football Association that because of poorparticipation in futsal activities wants to find out what clubs, the coaches and players in Vasterbottenthink of futsal. The aim is to find out the opinions on futsal and what these opinions are based on.

The Swedish government published their current proposition concerning cultural politics,Tid för kultur in 2009. Due to this proposition, culture is considered a basic human right we all deserve to be provided with. It contained goals and guidelines for how to enable culture to all citizens, to integrate and enrich the state, the county councils? and municipalities? work with diversity and multi culture in their culture-based institutes. However, there seems to be a lack of strategies in the issue of how to provide our nondependent elderly, suffering age related handicaps and diseases, with this proclaimed necessity.In recent years, there has been a lot of research proving the link between human wellbeing and a stimulating environment.

Presently environmental and ethical matters are in the centre of attention and companies producing sustainability reports have become more common. It has also started to become more and more ordinary to assure these sustainability reports by an external part. However, the amount of assured sustainability reports differs a lot between different countries.There can be several reasons for why the companies chose to get the sustainability report assured. Previous studies state that the choice to produce sustainability reports can be re-lated to theories like the legitimacy theory, stakeholder theory and the agent theory. Other aspects that can affect the decision to construct a sustainability report can according to prior studies be different company characteristics and the national culture in the country in which the company is operating.

Being a successful global business player depends on firm?s ability to mobilize its resources worldwide. For this reason getting the right people with the right skills, at the right time, at the right place is crucial and makes expatriation one of the most important issues of today?s business world agenda. In terms of expatriation; national culture provides the context for the whole process.