Background: Associated with the change in the regulations in 2009 concerning how goodwill should be handled in the acquisitions, brand valuation is increasingly recognized. Goodwill will now be identified and the brand will therefore be separated to be individually evaluated. The valuation has a problem with a number of factors that will influence the choice of method, to obtain a reliable value Aim: The purpose of this study is to examine the method used for brand valuation associated with the acquisition situations. In addition, it aims to gain a better understanding of brand valuation and its problems.Method: The study has a qualitative basis, where three key people of brand valuation have been interviewed. These work as valuation specialists at various accounting firms, this to get answers that could be compared.

 AbstractThis study is performed by studying seven livestock businesses in the agricultural sector. The focus of the essay has been put on the structures that limit and enable the lives of the farmers in this study. One of these major structures that affect everyday life is the gender structure and to this day the housewife role exists where the women are responsible for the home, family and domestic pets while the men are responsible for the production, machinery and the heavier tasks on the farm. This is grounded in the history and the development that agriculture has gone through, but also in the strong patriarchal power structure that exists in this industry. In this essay I also show how the life form analysis of Liselotte Jakobsen and the independent life form can not be fully applied to the farmer as he is not completely independent in his work.

Sustainable development has become more and more important over the past years. The term Corporate Social Responsibility (CSR) is closely connected to sustainable development and focuses on organizations responsibility towards the society and the environment in which it exists. Companies within the mining industry were among the first to initiate CSR-work due to the fact that they have a great impact at the local community, both socially and environmentally. Today they are still in the forefront of the development of CSR-questions in general, and community involvement and development in particular. Earlier studies made on this area have focused on the strategic level of community involvement and development.

Human Resource Management (HRM) has an increasingly strategic role in today?s organizations as the supply of managers is an integral part of the strategic work. In order to retain competence and knowledge, firms are usually designed so that the employees can develop their careers within the firm. Company X is a company in the financial sector and is an example of such firm. However, at Company X: Department Y, very few employees apply for the management positions when they are announced.

Introduction: The current research shows that cannabis use is increasing, while alcohol use is decreasing in many countries. The reason for the increase is considered to be the increased availability and that adolescents attitudes towards cannabis has become more liberal. Aim: This qualitative study aimed to examine adolescents attitudes and knowledge about cannabis. Methods: Data has been collected from focus group interviews with adolescents aged 15-18 years, in a west Swedish municipality. Participants were recruited through visits to secondary and upper secondary schools.

Values, where an organization describes the attitude its members should have towards their work, are being used to a larger extent than before. The neoinstitutional theory describes organizations? attempts to create legitimacy through activities that are not really connected to their core activities. On the basis of the aforementioned theory this study examines to what extent employees and store managers at Clas Ohlson use and relate to the values of the organization in their everyday work. The study covers these individuals awareness of the impact of values in their work as well as the way they relate to values.

The purpose of this essay is to examine how young members of Free Churches relate to issues connected with lifestyle and identity, based on the changed conditions for the self in late modernity. More specifically, I want to examine how they deal with the increased degree of detraditionalisation and institutional individualization in late modernity.My research-question is:How do young members of Free Churches relate to issues connected with lifestyle and identity, with the increased degree of personal freedom and institutional individualization in late modernity as a starting point?The empiric part of the essay is carried out by qualitative in-depth interviews with five young members of Free Churches. These semi-structured interviews are focused on a number of different areas of the changed conditions for the self in late modernity.My theoretical perspective has been constructed from the theories of Anthony Giddens, Zygmunt Bauman, Ulrich Beck and Elisabeth Beck-Gernsheim. From these theories a focus on certain relevant areas of the condition of the self in late modernity, has developed.

Cultivable land is a limited resource and agriculture contributes to some of the most serious environmental problems facing the planet like, global warming, eutrophication and loss of biodiversity. The specialized, industrial agriculture with monoculture and extensive input of external energy, commercial fertilizer, and chemical pesticides are all essentially unsustainable. An adaptation to other methods of production is necessary to preserve the environment for future generations. The aim of this study is to describe the factors that distinguish sustainable from unsustainable agriculture. The results will be used to examine if and how the European Union (EU) works in order to create a more sustainable agricultural industry and to analyze the preconditions for such development.

Sustainability reporting in Sweden is a voluntary disclosure action for non-governmental companies. Since 2009 all state-owned companies must however publish a sustainability report according to GRI guidelines and with independent assurance statement. Three different sustainability reporting methods are primarily used: (1) Separate Sustainability Report, (2) Sustainability Report included in the Directors? Report, and (3) Sustainability Report forming part of the Printed Annual Report. The aim of this paper is to explore why some companies choose to publish a sustainability report and identify the motivational factors behind this decision, as well as attain an understanding for companies? choice of reporting method.

AbstractThe purpose of this essay is to investigate if elementary school pupils? attitudes towards mathematics, from a teacher?s perspective, have changed since 2001-2002. I also intend to investigate if the whys and wherefores among the pupils attitude are the same and what influences pupils? attitude to mathematics. The reason why I chose to deepen myself into elementary school pupils? attitude to mathematics, and things that relate, is that I find it very interesting.

This paper describes a study examining four different GARCH models AR(1)-GARCH(1,1), AR(1)-EGARCH(1,1), AR(1)-APGARCH(1,1) and AR(1)-GJR-GARCH(1,1), and their ability to predict future volatility and thereby providing more reliable estimates for Value-at-Risk. The study is based on daily observations for the return of the OMX Stockholm 30 Index, during the time period 31st December 1996 to 29th December 2006. The coefficients for these GARCH models have been estimated using a five-year rolling estimation window, with one-year lags, for five different in-sample-periods. These five in-sample-periods, and the coefficients given by them, have been used to generate five out-of-sample predictions for the volatility in each year. Using these volatility predictions, the daily Value-at-Risk has been calculated for confidence intervals of 90 percent, 95 percent, and 99 percent, respectively, during the time period between 1st January 2001 and 29th December 2006.

ABSTRACTBackground: Endometriosis is a chronic disease where the tissue, that the uterus contains,also can be found outside the uterus.The objective of the study was to investigate young women?s experience of endometriosisand how they experience the care.Method: Fourteen young adults were asked to participate and eight of them did participate.They were all in the range of age 14-20 and they all had had contact with a unit forendometriosis in Sweden. Semai-structured interview was chosen as the data collectionmethod. An interview guide was used during the interviews. For the analysis aphenomenological method with focus upon experiences was used.Results: The result showed that the young adults? experiences in the daily living containedpain, alienation, tiredness and side effects.

The aim of our study was to investigate how much self-determination persons with intellectual disabilities living in group-homes have when it comes to recreational activities. We studied what the recreational activities looked like, if there was any self-determination concerning recreational activities and which factors influenced self-determination for persons with intellectual disabilities. We used qualitative interviews with persons with intellectual disabilities, next of kin and personnel at group-homes. The result has been analyzed from earlier research, central concepts as self-determination and recreational activities and the theory of empowerment. The most important results that emerged in our study were; that recreational activities for persons with intellectual disabilities varied substantially, that there is a large number of to recreational activities available and no one seemed directly displeased with their recreational activities.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

The main aim of this master thesis was to see the process of an interactive online reference service from idea to final product. The reference service we have studied is developed and used by the Library of the National Institute for Working Life in Stockholm, Sweden and goes by the name phibi. Our goal was to review the whole realization process from the reasons why a service like this was created, how the service was introduced and implemented inside the organisation and finally what the result and consequences were for both the library staff and for the users of the service. Phibi is designed to be a tool that fosters communication between the library staff and the remote users where the users get the opportunity to be helped with their questions by the library staff although they are not physically present in the library. To understand the process we conducted a case study with 11 interviews of the library staff, the superior and the initiator to phibi.