Background: Accounting of intangible assets have increased during the last years which have created a debate about if trademarks should be accounted as assets with the uncertainty of the value in mind. Valuation and accounting of trademarks are of interest for accountants and investors. These should be able toget information about the assets that are of importance for the company. A solid brand can be of great value for a company, which should be accounted for. Purpose: The purpose of this master is to examine the function of the brand in the different companies in the study and map the definitions that the different companies have of brands.

This study aims at using discourse analysis to analyze SFI students attitudes to religion and religiosity in an SFI-context. The questions are: How is the discourse constructed and maintained by religion and religiosity of SFI students in an SFI context? How do SFI participants experience that their religion has affected their time at SFI?Using a case study approach, interviews were conducted with a group of SFI students. The results show that the religious discourse in SFI is influenced by the SFI-context and affected based on the current education discourse that exists there. Furthermore, the discourse is designed and maintained by the participants private religious beliefs and the religion of the majority of the group, One canhere speak of a strong social unit forming a plausibility structure The power structure that emerges is that the majority has the power to define the significance of religion and place within the SFI context. In the SFI-context the participants view is that religion is something private that should not be expressed in the school environment.

Background: Female representation on boards is an ongoing debate. The European Parliament voted in November 2013 in favour of a proposal that it should be at least 40 percent women on company boards by 2020. Jens Spendrup, president of the Confederation of Swedish Enterprise, was interviewed on Swedish Radio in February 2014 and stated that there are not enough qualified women to recruit to the company boards. The listed companies in Sweden only have 22 percent of women in their company boards and given Jens Spendrup?s statement should they have difficulty reaching up to 40 percent by 2020.

The main aim of this bachelor thesis is to describe through a quantitative study the extent of support received by foster families, their opinion of the support and any areas that might need improvement. The foster families receive foster care support through a private agency. We concentrated on the following areas of support; education, health, contact with the children?s biological relatives and behavioral difficulties. These four areas have, in previous research, shown to be problematic for foster children.

This thesis aims to study brand change, which can be of interest since a brand during its lifetime can be expected to meet a lifecycle consisting of five phases; innovation, introduction, growth, maturity and recession. In order to avoid the recession phase and the sales decline that follows there is a need for a change of the brand.In order to study brand change, theoretical framework is compared to two real world cases that have gone through an active change.The conceptions of positioning, repositioning and revitalization are clarified. Positioning deals with how brands are located in customer?s minds as well as on the real market. Repositioning implies a change of the current position and is also often a move towards a new market segment.

Conditions for Swedish forestry are expected to change in the future due to the climate. Among other things, increased production is expected in a warmer climate, mainly because of a longer growing season. With the changing climate risk of damage by such as insects, fungi and storms are expected to increase. Hence, it is of highest importance for private forest owners to spread these risks in the way they cultivate their forest. In this study a qualitative method was used to examine ten private forest owners with forest properties within Kronoberg county, Sweden in their attitudes and actions to prepare in terms of climate change and if they have been affected by the climate change debate in their forest decisions.

Nature conservation on certified small private forest owners- a comparison between the two certification systems FSC and PEFC in southern Sweden Today two different certification systems are used in Sweden to certify forest, FSC (Forest Stewardship Council) and PEFC (Pan European Forest Certification). During the last years certification of forests in general and different certification systems have frequently been debated. FSC is a globally widespread system and about 10 million ha out of 23 million ha Swedish forest is FSC-certified. The FSC-standard is mainly used by major forest companies and to some extent also by smaller private forest owners. PEFC is a European system and about 2 million ha Swedish forests is PEFC-certified today.

What is a bribe? Sweden has a strict legal provision in how to handle crimes of corruption in comparison to the rest of the world. In spite of the strict law companies seem to have problems understanding the differences between what is legal and what is illegal. Bribery and corruption are not only counter-acted within the law but are also a frowned upon socially and morally. The common thought is that to accept a bribe is more corrupt than to offer one.

The aim of this thesis is to investigate how a valuation model of a Private Equity firm is interpreted into a management control system within the company's different organizational levels. A case study was developed based on the infra-net company Eltel. The management control systems developed by Malmi and Brown (2008)(1) was used to characterize the control systems at each organizational level. The building blocks of this system are planning, cybernetic, reward/compensation, administrative and culture. Miller and O'Learys (2007)(2) theory of mediating instruments and technology roadmaps was applied to analyze the mediating process of the valuation model.

The Smart Grids development is driven by forces concerning safe electrictransmission done in an energy efficient way. Vattenfall Eldistribution AB has a visionto transform their electricity network into Smart Grids. To invest in Smart Grids theyhave a need to show their customers what advantages they will get from thedevelopment. This led to the formulation of this dissertation project where the aim isto identify products and services related to Smart Grids that will increase thecustomer satisfaction for Vattenfall Eldistributions private customers.The project started with a mapping of existing products and services on the Swedishelectricity market. From the mapping several development possibilities for VattenfallEldistribution were identified.

The purpose of this thesis is to describe how an entrepreneur and leader, transmits a vision through communication. Furthermore what kind of feedback the leader finds that he/she acquire. We want to study how entrepreneurship and leadership appears at a private preschool and how the entrepreneur and leader use it to communicate his/her vision.This thesis is based on qualitative method using one in-depth interview with CEO at Helianthus AB, documents and one observation at a parental meeting. The theories of which this study is based on consist of entrepreneurship, transformational and transactional leadership, vision and communication. The theories used in this thesis regard entrepreneurship, transformational and transactional leadership, vision and communication.Our study strengthened the assumption that our respondent is an entrepreneur and leader according to chosen theories.

The difference between the public sector and the private sector in Sweden was once very small. These sectors have been united as well for the people, the organizations as for the finances. During the 1960´s and 1970´s the public sector in Sweden was expanding and after the 1980´s the people started talking more about an expanding private sector instead. The year of 2007 Hökarängen Hemtjänst Ekonomisk Förening submitted a tender to Äldreförvaltningen about a purchase of the home- help service in Hökarängen and they accept there tender.Exposing public organization for competition can be a good way to make sure that most value for the money is created and that it generates the most cost- effective organizations. The motivation factor is used to describewhat makes people perform more than what is expected of them.The purpose of this study is to describe and explain similarities and differences in working- motivation between those how are members of Hökarängen Hemtjänst Ekonomisk Förening and those how are not.

In 2007 the Swedish government appointed a commission of inquiry with the task to submit a proposal of reduction in the requirement of a minimum legal capital for private limited liability companies. The commission of inquiry?s main proposal involved a reduction to SEK 50,000 compared to the prevailing SEK 100,000. Following a complementary proposal from the Justice Department suggesting a reduction to SEK 1, this paper aims at providing an understanding of the function and purpose of a minimum legal capital and the consequences that follows from an abolition of the statutory capital requirement. The thesis concludes that the legal capital?s main purpose is that of a standard contract internalizing the shareholder?s risk in business.

Background: From the beginning of the 60´s until the beginning of the 80´s the swedish local government has expand enourmously. The expansion didn´t lead to any discussions about how the local government should be controlled or organized. The local government should instead be organized and controlled as administrations. Lately it has became more usual to have these discussions about how local government should be controlled and organized. Nowadys it´s not unusual that local governments imitate private companies.

The purpose of this paper is to analyze the project Knitting House using art and architectural theories to question the forms of the project as well as the town planning in the area of Husby, a suburb to Stockholm. In order to stress the architectural issues in the area of Husby, the thesis examines the aim and intention of the project Knitting House. The project explores the standardized architectural form that was used and built under the Miljonprogrammet, through the years of 1960-1970 in the neighborhoods of Järvafältet. The thesis will also investigate some of the problems that arise when attempting to discuss knitting as a method used to perform Knitting House. This paper explores the relationships between public and private spaces, the areas in between them and how they interact. The claim made throughout the thesis is that Knitting House can function as a political catalyst by presenting a combined perspective of art, architecture and politics to address the social and ethnic segregation in suburbs like Husby. .