The aim of this thesis is to investigate how a valuation of a company preceding an acquisition can be affected by the fact that a strong brand is attached to the target company. Techniques to value a company and theories of brands are well developed, but the link between them is partially missing even though the needs to value brands have increased. A case study of five Swedish acquisitions is conducted to identify possible complicating and simplifying factors and how these are handled in the context of a valuation of an acquired company with a strong brand. Important findings are that a decreased volatility of future earnings can lead to more accurate prognoses and valuations due to the existence of a strong brand. A strong brand can, on the other hand, also make the valuation of the target company more difficult due to the fact that it is a subjective asset which increases the overall risk of the company.

Nearly half of the worlds population is individuals under the age of eighteen. The UN Convention on the Rights of the Child state in its first article that a child is ?every human being below the age of 18 years?. Our aim and purpose with this essay is to problemize this broad definition. Our hypothesis is that the definition brought by the UN Convention on the Rights of the Child is too wide and therefore brings difficulties when children of different ages beneath eighteen should and shall be treated the same.

The purpose of this study was to show how the Hybrid Larch (Larix eurolepis x) are used by large herbivores in terms of grazing and fraying. More specifically I studied how impact on the seedlings was affected by forest stand area, tree height and stem density (stems/ha).The survey was done in Jönköpings county in southern Sweden. About 50 % of all stems that are measured are damaged by grazing and 5,8 % was damaged from fraying. The conclusion of the study is that the biggest influencing factor is the height of the seedlings. The size of the stands and number off seedlings per hectare have almost no impact on the injuries on the seedlings. Fraying are common on trees smaller than 3 meters, and doesn?t occur on trees above that height.

Stränder och strandnära områden utgör i många avseenden en värdefull miljö som i Sverige skyddas tack vare vår strandskyddslagstiftning. Strandskyddslagstiftningen är en naturvårdsföreskrift som syftar till att trygga allmänhetens tillgång till stränder och bevara goda livsvillkor för växt- och djurlivet. Skyddet är generellt, dvs gäller alla stränder i Sverige och innebär bl a ett förbud mot uppförande av ny bebyggelse. Fastighetsbildning inom strandskyddat område utgör en åtgärd där hänsyn måste tas till strandskyddsbestämmelserna. Åtgärden kräver en bedömning där förrättningslantmätaren, efter vederbörligt samråd med kommunen eller länsstyrelsen, avgör om strandskyddets syfte motverkas eller inte.

This degree project is an investigation of solar cells and their ability to deliver electric power as well as reducing the need for cooling. The main object of interest is a BASE-X shelter. The shelter is purchased by the Swedish Defence Materiel Administration, FMV to be used for command and camp in the new force called Nordic Battlegroup, NBG. The demand on the equipment is firstly that it should have a small weight to be easy to transport and handle and secondly to be easy to bring up fast. Therefore the choice of solar cell technology fell on thin film cells.

The aim of the following paper has been to test the democratic peace theory through applying it on the conflict between Russia and Georgia in 2008.  This to either falsify the theory or come to the conclusion that the states? democracy was not satisfactory in regards to the definition of liberal democracy. The questions asked are: Was Russia and Georgia democratic states? Is democracy a protection from war? And which aspects of the liberal democratic theory, if any, were not satisfactory in either of the countries? The results show that the democratic peace theory is valid in this case and that neither one of the states were democratic.

A common goal in practical forest management is to maximize the yield, measured in economical terms. When a forest stand is thinned a so called inoptimality loss can arise due to non-optimal decisions. This means that the selected management schedule results in a lower net present value than the optimal one which lowers the profitability for the forest owner. Holmen Skog uses the term tract which means an aggregation of stands made before a management action. A tract should be delineated in different tract parts in connection with pre-thinning planning if there is different bearing capacity within the tract, different thinning grades should be used or if the tract contains a weaker part that should not be thinned.

This study is about Swedish football supporters located on the cheering section of the arena. These supporters are often being described as hooligans and as a threat to Swedish football. The aim of this study were therefor to provide further knowledge about the supporters on the cheering section and their culture. Questions about supporter behaviour and supporters own opinion on their effect at Swedish football and supporter culture were examined. The data was collected thru a web-based survey of Swedish football supporters.

The purpose of this thesis is to achieve an increased understanding of factors and considerations of importance to larger companies? purchases of tax consultancy services. Based on a qualitative case study, the thesis more specifically analyzes purchasing companies? perception of quality in tax consultancy services, how the companies organize their purchases of such services and the relationship between purchasing companies and tax consultants. The study suggests that tax consultancy services constitute a heterogeneous group of services which are normally purchased by people in charge of either accounting or tax matters in the purchasing company.

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.

This thesis aimed to, with the help of a case study, investigate and discuss state responsibility towards climate refugees. The state of Tuvalu was selected because of their vulnerability as a low-lying island state. This was fulfilled by on-site study how the state Tuvalu acted to climate threats, determine if the future migrants from Tuvalu can be counted as climate refugees and find out if they are by that definition included by the UN Refugee Convention. The result indicated that the state of Tuvalu is adapting to climate threats, that in the future the population can be seen as climate refugees, if they are forced from their homes due to climate change, and that they, despite that definition, can not be included by the UN Refugee Convention. The study also indicates a need for greater international protection of climate refugees by, for example, an expansion of the UN Refugee Convention so that these vulnerable people do not fall into oblivion due to a question of definition..

This qualitative study is aimed to find out how teachers at one preschool relate to influence and boundaries. This has been carried out through qualitative interviews whose contents have been analyzed and processed. The theoretical framework of the study is the philosophy of John Dewey derived from Pragmatism, where thought and action is seen as one where the child needs to try and experiment to learn. We are two authors who stand for this study in which we both were present at all times for the interviews.The interviews revealed that teachers believe that influence is important for children's self-esteem, to become a good citizen of the community and to learn that certain things are expected. It also emerged that influence combined with boundaries is seen as very important.It appeared that the teachers look at influence in preschool in three different ways - influence here and now, influence in the future and influence for the children self-esteem.

The business mission of Norra Skogsägarna is to achieve a profitable forestry for the private forest owners. With this as a background it is of interest for the forest owner association to know how forest owners think about voluntary retentions, the methods of increasing production and quality and if there are differences between those who have chosen to certify their forest and those who haven?t. This kind of knowledge is of importance, to in an effectively and adjusted way, help the forest owners achieve a profitable forestry. The objective of this master thesis is to increase knowledge about private forest owners? opinions of the methods of increasing production and quality and to what extent these methods are used.

The lake Spexhultasjön is a moderate humic mesotrophic lake that is not acidified. The fish fauna was investigated by using a standard method for sampling freshwater fish with multi mesh gill nets. The fish fauna was diverse with perch, pike, tench, common whitefish, and roach. Perch and roach dominated. There were few pikes.

In 2010 Swedish political parties used commercials broadcasted on TV for the first time in order to gain votes in a general election. In connection with the election the parties were criticized for not succeeding to formulate a story to the voters that conveyed how they wanted to change Sweden. In this paper I use central concepts from rhetoric, storytelling, postmodernism and psychology to formulate three demands each on the narrator, the story and its reception. Using the resulting image of what distinguishes a good narrator, a good story and a good reception as a starting point, I investigate to what extent the critique was justified. My findings indicate that the degree to which the commercials fulfill these demands vary greatly.