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.

The banking industry is a fundamental part of the economy in Sweden. Despite its importance, the competition and the concentration level within the Swedish banking sector is relatively unexplored. This paper aims to examine the development of the concentration level in the Swedish banking sector during a period of ten years, 2003 to 2013. The examined banks in the study are the four largest banks in Sweden; Handelsbanken, Nordea, SEB and Swedbank, and four selected niche banks, ICA banken, Ikano Bank, Länförsäkringar Bank and Skandiabanken. In order to examine the development in percentage change, there are six selected variables; loans, deposits and borrowings (both public and households), net interest income and return on equity, which are observed during a period of ten years.

With increasing wine consumption and a growing assortment at available to Swedish consumers, there is an interest in understanding the decision making process of Swedish wine consumers. In this thesis the expert phenomenon is studied with respect to wine through wine critic reliability: grading objectivity, understanding the process of wine criticism and possible critic influence on consumer behavior. Two studies were performed; a qualitative in-depth session of interviews with industry connoisseurs and a quantitative analysis of 589 online wine reviews. Our results indicate that wine reviews are highly subjective and defy prediction through analysis of external variables. Critics are likely to judge differently based on what information they have at hand, suggesting that expectations affect grading.

Med hjälp av tre semistrukturerade intervjuer gjorda år 2010 undersöktes Uppsala kommuns möjligheter att planera sin skolverksamhet utifrån offentlig och privat bestämmanderätt, effektivisering och konkurrensanpassning, samt jämlikhet och segregation. Uppsala kommun arbetar utifrån en hög tilltro till den konkurrensutsatta marknadens positiva inverkan på skolan och prioriterar individens rätt att välja. Valfriheten försvårar kommunens planering, men anses ha en positiv inverkan på den kommunala skolans effektivitet och kvalitet. Kommunen har möjlighet att påverka segregation genom att underlätta elevernas rörlighet samt utveckla instrument för informationsspridning och kvalitetsjämförelser..

Studiens syfte är att skapa en socialkonstruktionistisk och symbolisk interaktionistisk förståelse för samt beskriva den bildkommunikativa metoden MSP. Studiens syfte är också att föra på tal möjligheten att använda bildskapande som instrument inom socialpsykologin. Studiens vetenskapsteoretiska perspektiv är Socialkonstruktionism och synen på varandet och människan är existentialistisk och det analyspraktiska teoretiska perspektivet är Symbolisk interaktionism. Teorier som används rör Självets socialisation och uppbyggnad, samt språket och bildskapande. Studien bygger på kvalitativa semistrukturerade djupintervjuer med fyra respondenter.

The purpose of this study was to investigate the association between physical activity and perceived stress, energy and musculoskeletal disorders among office-workers and warehouse-workers and also to see if there were any differences depending on work-place and gender. The method that was used to collect data was three different validated questionnaires that measured stress and energy (the Stress-Energy questionnaire), musculoskeletal disorders (intensity and localization of pain, a Pain Drawing questionnaire with a VAS-scale) and physical activity (IPAQ ? the short version). Eighty-eight workers participated in the study. Forty-seven of them were office-workers and forty-one were warehouse-workers.

The purpose of the study is to observe how the participants of the study interacted musically through verbal, non-verbal and musically resonant expressions. Verbal communication was expressed in discussion of the music's tempo and to clarify for ensemble participants from where they we?re going to play and sing. Non-verbal communication could be used to gesticulate an instrument or a melody. For example, the movement of a hand could symbolize notes on a musical stave to indicate the notes placements.

The aim of this essay is to study the development of democracy in the Halland province, with focus on participating measures. First and foremost to test earlier research about the causes of the development of democracy, which says that the work takes place with obvious variation between the municipalities and that it is caused by economic resources and experienced problems in the democracy. The purpose is also to conduct a general discussion about the conditions and effects of the development.Thus the method can be characterised as theory consuming because I as far as possible assume the method that has been used in earlier research. Still, my study is limited to the six municipalities of the Halland province and is therefore a study of few cases. One person in each municipality has been interviewed in order to collect a list of all the measures that have been carried out.

I takt med Försvarsmaktens ökade engagemang internationellt och det faktum att alla insatsförband inom Försvarsmakten ska kunna verka på alla konfliktnivåer och i en urban miljö kommer nya krav och behov på bekämpningsförmågan att uppstå avseende precisionsbekämpning.Med hjälp av ett GIS kopplat till EOI:et vid en insats i en urban miljö kan en rad vinster erhållas för att stödja artilleriet vad avser precisionsbekämpning. Exempel på sådana områden är: målverifiering, justering av målkoordinater, lägesuppfattning avseende målets närmiljö, redovisning och presentation av verkansområde inför en insats för dimensionering av verkan..

This retrospective study aimed to examine differences at age fivebetween twenty-six internationally adopted and twenty-six Swedish-bornchildren with cleft lip and palate regarding age of surgery, speech andintervention. Correlation between age of surgery and speechvariables andgender differences was examined. Blind assessment of audio recordedsentence repetition or naming of words was performed by two speechpathologists. Soft palate was closed significantly later for the study groupthan the control group. Age at closure of hard palate did not differ.

Syftet med detta examensarbete är att undersöka om dagens krisplaner i skolan innehåller de saker som teoretiker tycker är viktiga för människor när de har drabbats av en kris. För att uppfylla detta syfte samlades 47 krisplaner, vårt mål var 50 för att kunna göra en mer generell undersökning, från hela Sverige in och granskades med målet att undersöka huruvida de innehöll de aspekter som teoretikerna ansåg viktiga och om de baserat på detta kunde anses vara bra eller dåliga. Efter vår studie har vi sett en tendens på hur krisplanerna är utformade enligt de frågor vi ställde till dem. Denna tendens visar tyvärr på att krisplanerna i Sverige är undermåliga när det gäller såväl efterarbete som bemötande i kris..

This paper is a morphological structure-analysis of icelandic tales to determine their common and distinguishable components in relation to one another and to the russian folktale with Vladimir Propp?s book Morphology of the Folktale (1968) as theoretical basis. The paper looks at the Poetic Edda and Njals saga and the functions of the actions for each other and for the story as a whole. Although the icelandic tales shows great similarities with the russian folktale in general, it also shows deviations. The functions have sometimes appeared on inverted positions, and in a full third of the stories the evil has won over the good in a crucial struggle, but has in 90 % of these stories still been punished before the end.

We have performed a historical research, trying to establish the auditing conditions, in terms of adjustments over time. Our purpose with this essay was to demonstrate the facts behind the independence of the auditor, and hopefully give the reader some new information.Our questions at issue were: What in the debate, regarding the independence of the auditor, in concern of the scandals, is most relevant each decade?Witch aftermath has influenced the regulation regarding the independence of the auditor?What we thought was the best way to answer this question was to study a large amount of journals according to the current decade, since 1930 and forward. The journals presented different persons opinions regarding the scandals, and we used them as an instrument to analyse the regulations and after-effects of the scandals.Our conclusion is that in purpose to make the auditor independent, the debate among competent and well-informed people in the line of business has, through the decades, frequently recurred to strive towards a more homogenous auditing..

In 1994 the EU directive of packaging waste was adopted. The result was that all EU member states developed different systems to manage packaging waste and recycling. This paper examines the various systems and the factors that affect the level of recycling. This is done by a cross-sectional study between countries. The results of my study suggest that take-back system generates less recycling than other systems, the mandatory deposit system can affect the recycling in a positive way.

Syftet med denna uppsats a?r fra?mst att dokumentera min instudering av Carl Philipp Emanuel Bachs Sonat i e-moll fo?r traversflo?jt och basso continuo (H.551), som jag har spelat pa? blockflo?jt. Bach skrev sonaten under upplysningstiden och den a?r ett fint exempel pa? den nya stil som bro?t fram mellan barocken och klassismen, Empfindsamer Stil, med snabba karakta?rsva?xlingar och ka?nslobyten. Jag har reflekte- rat o?ver ma?nga aspekter av musikskapandet, fra?mst tempo, artikulation och dynamik.