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.

Syftet med denna uppsats är att berika den befintliga teorin om verksamhetsstyrning inom offentlig sektor med fokusering på överensstämmelsen mellan mål och resurser i den offentliga hierarkin. Undersökningen är av en fallstudiekaraktär där forskningsprocessen bestått av ett antal personintervjuer. Dessutom har vi samlat in en del sekundär data som var nödvändig för att slutföra studien. Vi har valt att utgå från teorier som behandlarverksamhetsstyrning med tillhörande komponenter Empirin består av insamlat material från intervjuer som ägde rum på Malmö Stadskontor, två stadsförvaltningar samt två grundskolor i respektive stadsförvaltning inom Malmö Stad. Våra slutsatser påpekar att det finns klara avvikelser mellan mål och resurser inom de studerade enheterna.

The goal with this essay is to investigate problems in processes of a government agency andthereby determine whether a Business Process Reengineering can create a more effectiveworkflow. The foundation of this essay lies in how customers perceive its business processesas reported from Internet forums. By adopting a qualitative approach, this is supplemented bythe statements and reports from the public business. The qualitative method that has been usedin this study is a content analysis of the threads from two major Internet forums that highlightthe problems associated with the examination of firearms licensing and the routine that exists.The method also gave us the opportunity to study the public business own view of theirprocesses. This was done by exploring their statements in media and their own reports aboutthis area.This essay is the result of a case-based study and during the course of the study we haveidentified five themes related to; time, management, communication, competence, andregulations.

The aim of this study is to investigate how Lunds Vokalensemble achieves its goals and in which way the goals influence the choir's work. The study also explores the choir's artistic process. Qualitative interviews and observations were used as a method. Four singers and the director participated to the interviews. The results show that the choir's artistic goals have quite an influence on many aspects of the choir's work, both in a musical and a social way.

We have chosen to focus on the meaning of long-term income support dependency regarding health, goal setting and motivation for the recipient of economical aid. We have chosen to use semi structurized interviews to achieve our goal of reaching the clients experience of long-term income support dependency. The study consists of interviews of six clients whose answers have been analyzed through appliance of Kielhofner´s Model of human occupation, Scheff´s Shame in self and society.   Our results show regarding, 1) the factor health that long-term income support dependency may elevate the risk of illness and less experienced options of possibilities to act. 2) regarding the factor goal setting, that goals may be inefficiently used during social work with long-term income support dependent clients and may result in a disorganized relationship between client and social worker in the sense of making the parties pull in opposite direction. 3) regarding the factor motivation, that long-term income support dependency and the living with the emotion of shame elevates the risk of maintaining a negative image of oneself that limits the willpower to assimilate new knowledge and/or skills.

Through this project -?Projekt Pedadoggen?- I have tested dog training as a pedagogical resource at Daily activities. The study was made together with a group of persons with intellectual and neuropsychiatric disabilities, whose daily activities consist of running a day-care centre for dogs. Each participator of the project trained a dog towards a specific goal. This goal was individually formulated by each participator from his or her specific interest.

This paper deals primarily with the developmental potential and use of court -based mediation in Swedish law, and its relation to court-based conciliation and the judicial procedure as means to end a conflict.  In Chapter 42, Section 17 of the Swedish Code of Judicial Procedure, a judge, before the parties have their main hearing, can act as a mediator between the parties to settle the dispute. The judge should, according to the law, always try to make the parties come to an agreement before the main hearing. This obligation can be fulfilled either through the use of court-based conciliation, or court based mediation. Mediation as such is rarely used in Sweden, and one of the goals of this essay is to try to provide a tentative answer to why that might be the case.  The second goal is to try to find a consistent, yet flexible notion, of the concept of ?jurisdiction?, and to provide an explanation for the relation between mediation as an alternative method for dispute resolution and the judicial procedure.                                                                                                                                            .

Traditionally, rolling mills use emulsions based on a mixture of oil and water for lubrication. Since two years ago SAPA has been using (instead of oil) a synthetic lubricant so called conditional emulsion for hot-rolling of aluminum. This lubricant is water based and homogenous at ambient temperature, but switches to a two-phase system at heating above the cloud point.This project aims to validate and if necessary modify an existing HPLC method for quantifying two out of three key components (A, B and C) in the conditional emulsion. Attempts to develop a method to quantify the pH adjusting components, X and Y were also made. These two methods are required to optimize the lubricant.Due to the complexity of the components, it has been difficult to present a method for quantification, and HPLC with ELS detection was chosen after a long series of trials.

Norske Skog Jämtland AB is like many other companies in a situation where it has to increase its purchases to provide its industries with raw material. To increase the available amount of raw materials, many companies employ purchasers to cover larger areas. This study aims to find out how to handle the increasing competition for timber suppliers. An important input for defining such a strategy is to examine how the suppliers view their relation to the company today. For a company it is extremely important to have a good relation with the suppliers to secure long term supplies.

This essay aims to investigate a rare method of marking up timber before hewing it. The method for marking up timber is by eyesight, where visual judgment and the use of a broad axe are the tools employed. The broad axe is driven through the bark and exposes the inner bark in a straight line. The method is described by a craftsperson dating back to the 1930s. There is a lack of information regarding the method.

Habitat mapping was conducted in the main stem of River Vindelälven in the autumn of 2009 along the salmon distribution area. The aim was to estimate the quantity of potential reproduction areas, including spawning and juvenile rearing habitats. The mapping included 61 km of various stream sections along the river length of 269 km. The total area of stream habitats was estimated to 647 ha of which 396 ha (61%) were considered as either potential or optimal juvenile nursery habitats. The area of these two habitat classes were used to estimate the smolt production in the river by using electro fishing densities of juveniles (0+ per 100 m2).

This paper was aimed to investigate how a sexual education website, UMO.se, with an explicit norm-critical approach to their work achieved its goal to be norm-critical and inclusive in terms of gender, gender identity and sexual orientation. The investigation was focused on a section of the website, "Ask UMO" where the website visitors could submit questions, which were answered by a midwife, a nurse, a counselor, a psychologist, a nutritionist or a doctor. The questions focused on examining how well the "Ask UMO" lived up to UMOs target norm criticism and if there was any differences between the different professions in how norm-critical and inclusive they were. This was examined by a discourse analysis inspired by Foucault and based on Judith Butler's theory of the heterosexual matrix. The study found that "Ask UMO" in 350 of the sections 425 questions reached UMOs goal to be the norm-critical and inclusive.

During some time there has been a debate whether or not logging contractors? profitability can be considered poor. The contractors? situation is important for maintaining long term relationships and continuity in the forest industry. A thorough analytic picture is however missing.

We examined why file sharing is such a widespread phenomenon and what drives the persons that using file sharing, and what consequences it has on their consuming and ownership. We reached our goal by interviewing ten people who download files, using a qualitative method. We present the internet community where sharing files, copyright and the IPRED law are important ingredients for how the new generation consumer?s patterns look like. Today you can travel all over the world with a push on a button in just a few seconds.

Research and Development-costs constitutes an important part in contemporary companies. R&D are treated differently depending on their definition and how the historic value is decided. The main goal for this essay is to bring clarity to how the definiton of the term R&D is decided in accounting as well as in tax law. Another goal is to decide how the historic value is calculated. It is also interesting to examine under which circumstances the costs can be activated in the balance sheet, and under which circumstances deduction for the R&D-costs may be allowed.