I ett samhälle där upphovsrätten och immaterialrätten blir allt mer uppmärksammad är det viktigt för företag att vara medvetna om sitt innehav av licenser för mjukvaror. I detta arbete kommer företags medvetenhet om deras licenshanteringssituation att undersökas. I den här rapporten kommer problemställningen att undersökas med hjälp av intervjuer med företag. Dessa intervjuer kommer att ske via telefon och per e-post. Ett liknande arbete har tidigare inte gjorts och därför känns det relevant samt intressant att göra denna undersökning.Arbetet resulterade i intervjusvar från 11 företag.

Freedom of establishment statutes that restriction of citizens within the EU can not occur. A citizen should be free to establish themselves in a Member State and not be hindered if they choose to leave the State. "Citizens" also includes legal persons such as companies. Legislations in Member States which prevents the freedom of establishment shall be prohibited. When a company chooses to merge across borders and thus cease to be a Swedish company, the Swedish rules for exit taxation applies.

The aim of this thesis is to examine the occurrence of Cosmetic Earnings Management (CEM) among Swedish companies. CEM refers to the small upward rounding of reported net income to reach cognitive reference points. Important cognitive reference points are multiples of ten (N*10^x) of reported net income and rounding towards these has been documented in other markets around the world over the last 20 years. The occurrence of CEM on the Swedish market is studied using digital analysis, frequency testing and Benford's law. Firstly, reported net income of publicly traded companies between 1996 and 2010 is examined.

Hand raising is a common method in schools and a way for students to engage in the classrooms turn-allocation (Andersson & Haglund 2006, p 35), but not all benefit from it. According to Dylan Wiliam (2011) hand raising divides the students by putting the students that participate in hand raising at an advantage versus the students that do not. This study aims to examine hand raising as a phenomenon and the students and teachers thoughts about hand raising. The main research questions were:How do the students perceive hand raising?How do the teachers reflect upon hand raising?How is hand raising usedas a tool by the students?The main reference to this study has been senior lecture Fritjof Sahlströms (1999) thesis Up the Hill Backwards.

System based models of plants rely on descriptions and assigned functions of genes, and currently 50% of the genes in Arabidopsis thaliana has either no assigned function or a function based on homology only. Mitogen activated protein kinases (MAPK's) are key players in cell signalling and are conserved among eukaryotes, though their targets are highly diverse. A recent study has described a small Arabidopsis protein (80), without homology to any described protein, as a phosphorylation target of the MAPK's MPK3/6. Further work established ?-glucan phosphorylase (PHS) as interacting with 80 and described a delayed senescence phenotype for 80 knock-out plants.

Background: Companies with a high level of research, such as biotech companies, rarely generates any profit in the begining. Mostly their history is short and their pipelines usually consists of one or a few products only. Significant for the line of business is also a future very uncertain, where relevant objects of comparison are few. Altogether the facts above makes valuation of Biotech companies difficult. Swedish Biotech companies, compared to their american competitors, seem to be of relatively low value.

Northeast Stockholm is a region developing fast. There is already a great need for new transport solutions for the people commuting to the city, since long queues slow down car traffic and the local railway, Roslagsbanan, needs to be upgraded to attract more travelers. The competitive advantage of rail?traffic over the car when it comes to greenhouse gases and air pollutants is another reason to develop Roslagsbanan.This report investigates the differences between car and train to create a basis for a proposed expansion of Roslagsbanan. Once the proposal is presented, costs, emissions reductions and public benefits are analyzed.

This thesis deals with information provision to the knowledge intense biotechnology businesses of Ideon Science Park in Lund, Sweden. Previous research concerning the information needs of Science Park companies has been conducted from the information provider s perspective. Instead, we apply a user perspective to find out what information needs these companies have, and how they prefer to acquire information. Central terms are: information, -needs, -acquisition, -consciousness, -strategy, small and medium sized enterprises, scientists and engineers, information (resources) management, networks, tacit knowledge, knowledge transfer and innovative milieux. The companies need scientific and business information; the latter is easily obtained within Ideon.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

Graphic profiles are a part of companies? brand expressions. The graphical values reflect the brand values the business wants to convey. They consist of different graphic elements such as logo, company sign, colour schemes, templates, rules, fonts, pictograms, formats and references to how different graphic elements should look, for example, business cards, signs and materials for websites. This thesis aims to examine why firms choose to replace their graphic profiles by studying their underlying motivations.

Syfte: Riskkapital har vart av stor betydelse för högteknologiska nyföretagande dock har antalet riskkapitalbolag minskat väldigt mycket sedan IT-bubblan sprack år 2000. Huvudsyftet i uppsatsen var därför att undersöka hur IT- och kommunikationsbranschen hanterar den minskade riskkapitalmarknaden. Delsyftet i uppsatsen undersöker vilken betydelse riskkapitalbolagen har på nystartade företag inom IT- och kommunikationsbranschen. Forskningsfrågorna i uppsatsen handlar om hur nyföretagande hanterar finansieringen, hur de väljer samt söker finansiering och hur de påverkas av konkurrenter och deras riskkapitalfinansieringar.Metod: Studien bygger på metodtriangulering med insamling av kvalitativ data genom tolv intervjuer och kvantitativ data genom årsredovisningar. Resultat & slutsats: Av de tolv studerade företagen har fem företag fått riskkapital. Företagen har valt olika finansieringskällor och kontrollaversionen har haft betydelse vid valet att endast använda intern finansiering.

In healthy dogs, heart rate fluctuates during the day. Heart rate variability (HRV) reflects the autonomic nervous system´s regulation of the cardiovascular unit. Heart rate variability shows the balance between the sympathetic and parasympathetic nervous system, also called sympathovagal balance. Heart rate variability can be measured by time domain - and frequency domain analysis. In a time domain analysis you study the beat-to-beat-interval (RR-interval) in an electrocardiogram (ECG), while a frequency domain analysis can be used to determine the size of the variability.

The purpose of this thesis is to examine the quality notions used by the library personnel responsible for the video game department at Malmo City Library. Furthermore, the thesis aims to assess how these notions of quality relate to properties of the actual collection of video games. The empirical results are based on interviews with the responsible library personnel. The result is then analyzed by an interpretation of Carl Gustav Johannsen?s library adapted, theory-based, model of quality definitions.

Bakgrund: Inom forskningen studeras styrkeförhållandet i lårets muskler och anges ofta som flexor/extensor kvot (F/E-kvot). Ett sätt att mäta denna kvot är att använda isokinetiska styrketest.  Forskningen är inte överens om ett optimalt styrkeförhållande i denna muskulatur eller om för stor styrkeskillnad kan ge upphov till skada. Om en optimal kvot kan fastställas är det intressant i ett förebyggande och rehabiliterande syfte.  Syfte: Att beskriva och jämföra F/E-kvoten hos en grupp manliga fotbollsspelare med en grupp fysiskt aktiva män mellan 16 och 25 år. Metod: Mätning av maximal isokinetisk styrka i knäledens flexor och extensormuskler genomfördes med Genesis Single. Resultat: Studien fann en F/E-kvot hos fotbollsspelarna på 78,2 % på höger ben och 77 % på vänster ben.

Abstract: The purpose of this study is to examine whether companies listed at Nasdaq OMX Stockholm (Stockholmsbörsen) sanctioned by the legal unit Nasdaq OMX Disciplinary Committee (Disciplinnämnden), could be distinguished from the remaining companies that have not been sanctioned. As Stockholmsbörsen is the most influential unit when trading shares in Sweden, listed companies need to behave in legal aspects. Actions and decisions that affect investors do also influence the listed companies and their performance. Some companies might be tempted to manipulate financial statements and public information to retain stakeholders; other miss to report properly without being fraudulent. To control this, the legal unit Disciplinnämden is introduced.