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.

The aim of this thesis is to study how librarians in Swedish libraries perceive the task of mediating fiction. What are the librarians private relationships to fiction and how do they perceive the position of fiction in contemporary society? What views have they developed of the borrowers approach to fiction and how do they perceive the borrowers increasing influence in the library? How do librarians prioritise and which principles form the basis for their purchase of fiction? How do they categorise fiction in the library and how much do economic and political factors influence the decision making process for the purchase of fiction? Finally, how do they define their roles as mediators of fiction and which strategies do they adopt to communicate which literature the library has to offer? The material used in this study was acquired using a qualitative interview technique in which six librarians with experience of literature mediation partook..

Background: When firms grow through acquisitions it is commonly debated whether the two entities ought to be better off as standalone companies rather than as a merged company. This thesis aims at discussing this issue of M&As advantages and disadvantages in terms of source of synergies from the perspective of resource allocation. Purpose: The purpose of this thesis is to describe and analyze to what extent pre-M&A differences (against similarities) in resource allocation and corporate culture between the acquiring and target firm have an impact on the post-M&A performance. Theoretical framework: Efficient market hypothesis, resource based view, strategic fit. Methodology: A longitudinal study is conducted on the EU market during 1992 to 2002 based on balance sheet and income statement data.

The results from 13 interviews and one opinion poll answered by resident physicians were interpreted as stories about identity as primary material for this thesis. The resident physicians stress the importance of considering whether their work primarily concerns curing people from diseases or if the process of working with sick people also includes how to handle the pressure of work, either by adapting to it or changing it, and the search for balance between work and private life. Residents separate themselves from older physicians by saying that younger physicians accentuate empathy to a greater extent while older physicians emphasise a high work load. Identity seems to effect how the residents perceive and relate to their work, themselves as residents and different types of patients..

The purpose of this study is to perform an in-depth analysis of what effects a privatization of a service organization has on the management control system within the organization. The paper studies a service organization which provides service for the county council in Östergötland, Sweden. The result is based on interviews with several people, both within the acquiring private company and also within the county council in Östergötland, and analyzed using Samuelson?s (2005) framework from his study ?Organizational, Governance and Control ?. The major finding in the thesis is that the factors that have had the largest impact on the changes in management control are the new owner demands and the degree of operationalization of the overall goal..

Syfte: Syftet med vårt examensarbete är att försöka identifiera och analysera hur revisorer definierar revisionskvalité och hur de förvissar sig om att de genomför revision med hög kvalitéMetod: För att nå fram till ett resultat har en abduktiv ansats med en kvantitativ metod använts för denna explorativa studieTeoretiskt perspektiv: Studien utgår ifrån befintlig teori och vetenskapliga studier men även resultatet av våra pilotintervjuer som använts för att urskilja faktorer som kan förklara vårt syfte. Teorier som använts är professionsteori, institutionell teori och byråkulturell teoriEmpiri: Det empiriska materialet grundar sig på en enkätundersökning som vänder sig till Sveriges revisorer i FARs medlemsregister. Det empiriska materialet har analyserats av statistiska testerResultat: Analysen påvisade att de faktorer som har den största positiva påverkan på revisionskvalité är expertis tillsammans med revisorns kompetens.

This study addresses the issue of mergers between consulting firms. Previous research has shown that there are specific factors that determine the outcome of a merger and that success is more likely if companies are more similar. The purpose of the study is therefore to define relevant factors and understand when resemblance matter and under what conditions disparity may cause problems. Furthermore, the aim of the study is to find a pattern of which factors are more important in a successful merger. The problem of the study is addressed through a qualitative research approach and is conducted on six different mergers.

The purpose of Älvdalens besparingsskog is to develop the district and most of all the forestry in Älvdalen. It's owned by about 2 300 private forest owners who's landed properties are located in Älvdalen. Every year the besparingsskogen gives out a lot of its profit in form different types of subsidies for agriculture and forestry. The owners can apply for subsidies for several of the costs that occur in forestry. During the period 2000-2003 the owners are offered forest management plans and pcSKOG-gård at no cost for their private forest properties. The purpose of this master's thesis was to find out if the activity in the forestry changed when the forest owners got new forest management plans and the computer program pcSKOG-gård.

Konkurrensen blir allt hårdare på den globaliserande marknaden. Fler företag inser därav vikten av att ha ett starkt varumärke. Ett sätt att uppnå detta är att skapa starka associationer kopplade till varumärket. Associationerna kan förmedlas och uppfattas via olika attribut som kan länkas med ett varumärke. Attribut kan exempelvis bestå av egenskaper, attityder och fördelar.

Background: A company?s choice of capital structure is influenced by the access to internal and external capital but also by the opportunities and threats that the management perceives in the environment and the management?s attitude towards risk. How an individual perceives and interpret the environment depends on the cognitive structures, which are shaped by personality, background and earlier experiences. Accordingly cognitive structures can be expected to influence the choice of capital structure. Purpose: Out of a cognitive perspective we intend to study the relationship between the way a company views it?s environment and what capital structure it chooses to have, in order to contribute to an increased understanding about what lies behind a company?s capital structure policy.

The purpose of the study has been to recognise good development and the factors behind this development. We have chosen an aid-project co-financed first by the Swedish government and later by the government of Great Britain for our study. One of the conditions for good development, according to our chosen theory Another development, is peoples participation. To study good development and peoples participation we conducted a Minor Field Study (MFS) in Rajasthan in the north-west of India in June-August 2001. We had a hermeneutic approach and consequently accomplished interviews and participant observations in the Lok Jumbish project in Rajasthan.

I denna uppsats har filmljudet i krigsfilmerna Apocalypse Now och Saving Private Ryan undersökts. Detta har gjorts för att försöka bidra med ökad förståelse för filmljudets användningsområde och funktioner, främst för filmerna i fråga, men även för krigsfilm rent generellt. Filmljud i denna kontext omfattar allt det ljud som finns i film, men utesluter dock all ickediegetisk musik. Båda filmerna har undersökts genom en audio-visuell analys. En sådan analys görs genom att detaljgranska båda filmernas ljud- och bildinnehåll var för sig, för att slutligen undersöka samma filmsekvens som helhet då ljudet och bilden satts ihop igen.

Since 1 January 2010 it is a requirement to use the European standards, Eurocodes, in Sweden when constructing bridges. One chapter that has caused an extra amount of problems for the engineers is the one about fatigue analysis, which resulted in us doing this thesis.To do this we had to read all of the Eurocodes that direct, or indirect deals with fatigue and calculating of such. We have read the background documents for the Eurocodes and master?s thesis in the subject. We also studied the calculations of bridges constructed by different construction firms.We have chosen to limit the thesis to discuss only road bridges made of concrete due to the lack of method for verification of concrete in the national appendix.

This master thesis has three purposes. The first purpose is to give a theoretical background of how to divide up forest estates and to study how the legal system for these matters works. A literature study has been carried out to give the background and a theoretical model has been made for analysing the law cases. The first purpose also partly touched the decision process in dividing up forest estates from point of view of the law of land parcelling (FBL), point of view. The second purpose is to examine effects of a change of production requirements in 3 cap.7 § FBL as regards dividing up forest estates of private forest owners.

The purpose of this paper was, on the basis of the association?s annual reports, to describe appropriate key performance indicators for non-profit associations. The purpose was furthermore to study how the associations show their goal-attainment. The research was delimited to contain the second category of non profit associations, which include sports associations. The authors choose three non profit associations, which according to the law, shall draw up annual reports. The three ice hockey associations HV71, MODO Hockey and Frölunda Hockey Club, were thereafter chosen on the basis of those delimits.