Immateriella tillgångar har blivit allt viktigare i en globaliserad värld med stora företag som investerar och agerar i olika länder. En viktig immateriell tillgång är varumärken. För att kunna värdera ett varumärkes värde finns det flera finansiella metoder. En ny standard, ISO 10668 Requirements for monetary brand valuation, utgavs av ISO (International Organization for Standardization) 1 september 2010. Syftet med denna standard är att på ett tillförlitligt sätt kunna värdera varumärken under sin uppbyggnad, vid eventuella tvister samt vid ett företagsförvärv.

Skogsfastighetsmarknaden var tidigare reglerad så att priserna på fastigheterna inte alltid kunnats anse som marknadsvärden. När marknaden sedan avreglerades under början av 1990-talet steg fastighetspriserna kraftigt. Utvecklingen var intressant då den faktor som tidigare varit den starkast prispåverkande faktorn, virket och värdet av detta, inte alltid följde samma utveckling som fastighetspriserna vilket lett till ett gap.Detta gap har i forskningen kommit att kallats den icke-monetära nyttan, en del som inte genererade några pengar likt skogen. Tidigare forskning har fastställt att denna nytta kan bestå av äganderätt-, affektions-, natur- och rekreationsvärden samt att dessa nyttor varierar kraftigt mellan olika köpare, och hur de värderar dem. Hur en värderare då ska fastställa ett marknadsvärde när en sådan stor del av värdet utgörs av en kraftigt varierande faktor är väldigt intressant.Denna studie har därför utrett hur värderare tar hänsyn till dessa icke-monetära nyttor i sin bedömning av marknadsvärde på skogsfastigheter.

Detta är en teoretisk uppsats som jämför ett antal olika relevanta teoretikers problematisering av begreppen IMF conditionality, nationellt ägandeskap och statssuveränitet samt dessa teoretikers syn på relationen mellan dessa. Jag har analyserat innehållet i ett antal olika litterära källor och jag refererar till ett flertal antal teoretiker. De ekonomiska lån som IMF ger till stater är villkorade med åtaganden som mottagarlandet måste uppfylla. Dessa villkor hänvisas ofta till som IMF conditioanlity. Statssuveränitet och nationellt ägandeskap definieras som en stats kontroll av sin egen inhemska politik, i denna uppsats begränsad till att gälla den ekonomiska politiken.

The purpose of this study was to analyze and develop a workflow for assessing and representing the value of ecosystems to professionals involved in municipal planning. A thorough literature review was conducted and supplemented by interviews and observations. Frameworks for ecosystem service assessments were analyzed and combined with methods in urban planning in order to assess social and ecological conditions. A workflow was set up and methods were evaluated by applying them to a case study in the area Åstråket in Uppsala. Experience from the case study was compiled in order to improve the workflow.Complex assessments were identified and simplified for the method to be useful for practitioners.

Today?s electrical grid companies understand that better knowledge of and information about their grid can help realize a smart grid network. One way to gain better knowledge and information about the low voltage network is to install measuring equipment on the substation transformer´s secondary low voltage side that measures the low voltage network losses for that specific substation. By doing so, grid companies can, due to the calculation of the low voltage network losses, identify and address issues such as illegal power dissipation, unmeasured power outtakes, and unsatisfied technical documentation for the substations low voltage network.During 2012, Mälarenergi Elnät AB had a total electrical network loss (both medium and low voltage network losses included) of three to four percent of their total distributed electrical volume. Converting this energy volume into a monetary figure this accounts for a loss of around 30 million Swedish crowns.

During the last decades, brand equity has been a priority topic for both practitioners and academics. In accordance with the structural changes in the economic settings caused by the so-called "new economy", corporations being confronted with a shift on perceived business value structure from tangible assets to intangibles. On the other hand firms increasingly are adopting more responsible behaviour towards their societies. In this context, one critical question is to understand how corporate conduct may affect brand equity. The purpose of this study was to find how brand equity (BE) measurement methods embrace corporate responsibility (CR), based on a literature review.

AbstractTitle: The Moment Of Truth; A study of service quality assuranceAuthors: Fanni Helminen and Linda ElsborgLevel: Bachelor Thesis in Business Administration, C-level.Advisor: Lars- Johan Åge and Jens Eklinder FrickDate: 2014- JunePurpose: Quality assurance has become a vital concept and an important tool to ensure that employees are able to deliver high service quality. The purpose of this study will be to elucidate how service companies can apply the use of sevenfundamental features supporting service quality in their quality assurance; recruitment and selection; training, teamwork; empowerment; performance appraisals and rewards; communication, and culture (of the organization). Furthermore, we will illustrate how the type of business entity, organizational structure and organizational resources afflicts the seven features.Method: Method: We will, from a hermeneutic point of view, apply and qualitative deductive research method. Data have been collected through a case study. The data have been transcribed and the analytical method has been selected based on the conducting purpose.

Kenya is considered to be a developing country. This means that basic needs such as nutrition are not met for an extended period of time (www, Sida 1, 2012). Approximately half of the population is living under the poverty line (www, CIA 1, 2012). Agriculture is the largest sector in the country, employing 75% of the population. These are thereby directly dependent on the sufficiency of outputs received.

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.

Beef cattle wintering outdoors should be provided a shelter, e.g. a type of barn or corresponding. This type of production requires appropriate soil types and secured animal welfare. For example, a clean and dry resting place needs to be provided to the animals. To receive an exemption for buildings the farmer has to have something equivalent that provides an adequate shelter.

John B. Taylor, professor i nationalekonomi vid Stanford University, presenterade år 1993 en penningpolitisk regel som syftade till att vara ett hjälpmedel för centralbanker vid räntebeslut. Taylor-regeln är mycket enkel i sitt uförande och baseras på att styrräntan bör sättas efter två variabler: BNP-gapet och inflationsavvikelsen. Denna styrränteregel fick genomslag inom den vetenskapliga världen men spreds även till makroekonomisk praktik och medförde stora förändringar för penningpolitiken.Flera empriska studier har publicerats sedan Taylor-regeln tillkom och det råder det delade meningar om hur väl Taylor-regeln presterar för olika typer av ekonomier och hur användbar den är idag. Det har även uppkomit nya teorier angående trögheten i effekterna av styrränteförändringar och vid vilken tidpunkt dessa får en inverkan på inflationstakten.Syftet med denna uppsats är att jämföra hur väl den ursprungliga Taylor-modellen och en tidslaggad modell förklarar centralbankernas historiska styrräntesättning i fem länder med inflationsmål under tidsperioden 2000-2013.

The mouse (Mus musculus) is the most commonly used mammal in biomedical research and can easily be restrained by both hand and by a device. Restraining animals causes stress that not only decreases the animal?s wellbeing, but may also influence the research results. The first aim of this study was to train mice to voluntarily stand still using positive reinforcement training. Another benefit of teaching a mouse to stand still is that you can avoid anaesthesia for some procedures.

Certification systems, that assess companies? work with social and environmental issues, have emerged in an increasing number of industries. Today, there are environmental certifications for the food industry, the forestry, the fisheries sector and several more. In apparel industry, certification for sustainable working conditions has been of major impact. The property sector is no exception from other industries.