An accounting issue that has received attention is the issue of identification of intangible assets in acquisitions. This is because the company's result can be different depending on how much the company chooses to identify intangible assets separated from goodwill. As the practice for identification of intangible assets lacks clarity, companies are able to account for this in different ways. In this study, the manner in which identification of intangible assets are managed by companies listed on Swedish multilateral trading facilities and the manner in which companies distribute the purchase sum on net tangible assets, intangible assets and goodwill in comparison with listed companies is examined. The study emanates from a systems approach and is descriptive.

Holmen Paper is one of Sweden?s leading manufacturer of paper, with two Swedish production facilities located in Norrköping and Hallstavik. The European continent constitutes the company?s largest customer base which makes the company?s distribution system an integral part of the business. Historically, much of the produced paper has been transported by vessels, as vessels allow large volumes of goods and deliveries to markets which are difficult to reach with other modes of transportation.

Real estate is defined as ground, which is divided into property. Ground means every part of the surface, which is situated within the country. There is no legal definition of property to be found. Property is usually explained as every unit, which legally should be registered in the register of landed properties. To constitute a property the property must permanently be suited for its purpose.

Fertility is of central interest in the dairy production but has during the last decades declined. Increased milk yield has resulted in high pressure on the metabolism of the dairy cows that are supposed to manage the transition from dry cows to lactating cows within a few weeks around the parturition. Much indicate that metabolism and fertility are closely linked, with insulin playing a substantial part. There are many studies suggesting that the main part of gestation loss can be found during the early embryo development, a period which can be studied in vitro. The aim of this study was to test the effect of insulin during maturation in vitro and to evaluate two different fluorescent stainings on oocytes and embryos; a nuclear stain and a staining of apoptotic cells through the terminal deoxynucleotidyl transferase dUTP nick end labeling (TUNEL)-method. Bovine cumulus-oocyte-complexes (n=991) were aspirated from abattoir-derived ovaries.

Stockholm is one of the fastest growing cities in the world. Its population is growing every day and the housing needs are becoming higher. Despite the growth and the need for more houses only a few new housing units are being built every year. Critics argue that if the building rate stays as it is today the development of the city will be very limited since there is no capacity for the city to embrace new incomers.The decision makers in the municipality of Stockholm are planning for large investments in housing units for the coming years up until 2030. There are plans of building approximately 140 000 new apartments to mend the ascending need for new houses.Farsta County is part of Stockholm and lies a few kilometers to the south of the city center.

BAKGRUND: År 2007 infördes MiFID-direktivet bland EU:s medlemsländer vars främsta mål var att öka konkurrensen på den europeiska aktiemarknaden. I samma veva avskaffandes börsmonopolet vilket lett till att det idag finns fler handelsplatser som erbjuder aktiehandel, så kallade multilateral trading facilities (MTF). Genom denna etablering har aktiemarknaderna genomgått en marknadsstrukturförändring, vilket kan ha lett till förändring av transaktionskostnader och möjliggjort uppkomst av eventuella oväntade effekter. Det här är något som idag fem år efter implementeringen av MiFID-direktivet diskuteras frekvent.SYFTE: Huvudsyftet med uppsatsen är att kartlägga och utifrån institutionell teori analysera hur införandet av multilateral trading facilities förändrat och påverkat transaktionskostnader på svenska marknadsplatser som bedriver handel med aktier. Ett delsyfte är också att beskriva institutionen multilateral trading facility och dess framväxt.GENOMFÖRANDE: Studien har genomförts med ett kvalitativt tillvägagångssätt genom intervjuer med berörda parter på aktiemarknaden i Sverige.

This report contains CFD-simulations of cable tray fires in nuclear power plant applications with the CFD-code SMAFS. Furthermore the report evaluates the use of CFD-codes within this kind of problems. The assessment of this report is that there is a tendency towards the good use of CFD-codes but before using it solely more research has to be done on the subject..

The purpose of this thesis has been to investigate how librarians perceive nurses as a user group and libraries? function for nurses. In order to achieve the study?s purpose six qualitative interviews with librarians working at medical libraries were conducted. The study has been performed with a phenomenographical methodological approach.

The purpose of the present qualitative study is to create knowledge about librarydigital services and their marketing to patrons with disabilities in Armenia, on theexample of the National Library of Armenia, as well as, to discover opinions of theNLA librarians and patrons with disabilities about the importance of library digitalservices to people with disabilities. Literature review and qualitative interviewing has been employed as methods to collect the empirical data. The results have been analyzed and discussed based on the library-marketing model of marketing research, marketing segmentation, marketing mix strategy and marketing evaluation suggested by Koontz & Gubbin (2010). It has been concluded, that 1) e-accessibility issomething new at the NLA and the NLA does not provide equally available knowledge, resources, services, facilities to patrons with disabilities, because of the following main challenges: lack of continuous funding and support from the state, lack of appropriate facilities and technologies, lack of qualified staff, and historicallyinherited library infrastructure impediments; 2) no library service marketing is conducted to patrons with disabilities at the NLA; 3) the opinions are that provisionwith such services is very important to people with disabilities, since they allow those people to gain access and use information in formats adopted to their various needs, and, of course, they become integrated into the modern society. The important role of a library as a non-discriminator and copyright protector in a developing country when delivering digital library services to patrons with disabilities has also been discovered..

Sulforafan är en isothiocyanat-förening som finns i stora mängder i olika kålväxter. Sulforafan har setts ha en kemopreventiv inverkan bland annat genom att inducera fas II-enzymer styrda av transkriptionsfaktorn nuclear factor E2-related factor-2 (Nrf2). Nrf2 är mycket viktig i cellers skydd mor oxidativ- och elektrofil stress och inducerar uttrycket av många olika gener, bland annat olika tranportproteiner. Breast cancer resistance protein (BCRP) är en av transportörerna som tros induceras av Nrf2. BCRP finns i stora mängder i lakterande juvervävnad men också i många andra vävnader där den transporterar läkemedel ut ur cellerna.

Title: Management control of facility efficiency in municipalities - A case study of Halmstad municipalityLevel: BachelorSeminar date: 2012-05-31Authors: Markus Nilsson & Sara MattssonAdvisor: Sven-Ola CarlssonKey words: Control management in municipality, facility efficiency, management by objectives, internal rents and incentivesBackground: The public sector owns and manages a large property portfolio and in the municipalities, the properties are always a big cost item. Because of the outside world changes and the public interest, the properties should be used as efficiently as possible.Purpose: The purpose of this paper is to describe how control management of facilities looks like a municipality. The paper also seeks to explain how employees work to make the facilities more efficient in a municipality.Methodology: The authors use a qualitative method with open interviews.Theoretical perspectives: The choice of theory was made with the field of management control and facility efficiency in mind. The theory therefore includes management by objectives, internal rents and reward systems, motivation and communication within organizations.Empirical foundation: The organization has undergone a reorganization 2010/2011. There are no clear incentives to reduce facility costs.

Title: Management control of facility efficiency in municipalities - A case study of Halmstad municipalityLevel: BachelorSeminar date: 2012-05-31Authors: Markus Nilsson & Sara MattssonAdvisor: Sven-Ola CarlssonKey words: Control management in municipality, facility efficiency, management by objectives, internal rents and incentivesBackground: The public sector owns and manages a large property portfolio and in the municipalities, the properties are always a big cost item. Because of the outside world changes and the public interest, the properties should be used as efficiently as possible.Purpose: The purpose of this paper is to describe how control management of facilities looks like a municipality. The paper also seeks to explain how employees work to make the facilities more efficient in a municipality.Methodology: The authors use a qualitative method with open interviews.Theoretical perspectives: The choice of theory was made with the field of management control and facility efficiency in mind. The theory therefore includes management by objectives, internal rents and reward systems, motivation and communication within organizations.Empirical foundation: The organization has undergone a reorganization 2010/2011. There are no clear incentives to reduce facility costs.

In today's society, consumers get in touch with hundreds of advertising messages a day from companies. It is up to the consumer to choose the messages they want to listen to and ignore the ones they want. Today, there is an advertising saturation and this has implications for both producers and consumer. Companies must be innovative and come with fresh ideas to get us consumers to pay attention to their particular message.  It is through the marketing that companies have an opportunity to spread their message.

Background and problem: In Croatia, the hotel industry has undergone difficult and unstable conditions since the 90s. Since 2001, however the results in the sector has improved due to increased investment in the renovation of facilities and construction of new hotels.Purpose: The study aims to examine hotel operations on the Makarska Riviera on the basis of tourist business perspective, and examine its quality, service and accessibility.Method: In this study we used a qualitative approach. The survey was conducted through structured interviews and a non-participant observation.Result and conclusions: Satisfied and fulfilled employees, in turn that the hotels will have satisfied customers and may have profitable operations. Many hotels aim at constantly working to improve profitability and customer satisfaction. When measuring customer satisfaction, many hotel owners felt that the service is good and that they have received a good response from their guests.

This paper discusses runic inscriptions from the middle ages on Gotland and how they portray social structure. It focuses on three themes: (1) fixed time and space, (2) women and the nuclear family and (3) profession and social status/structure. It also discusses changes brought on by a more structured and established Christianity, as well as differences between medieval rune stones on Gotland and their predecessors Viking Age rune stones in the Mälar Valley..