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.

The purpose of this thesis was to examine the municipal guidelines regarding the construction of the prerequisite "other living expenses", and how the construction of the prerequisite was constructed in relation to the legislation. The sample of the thesis was the municipalities in Stockholm?s county. The empirical result was compiled with the hermeneutical method, and analyzed through a legal perspective and three different theoretical perspectives, as well as compared with previous studies. The theoretical perspectives were legal pluralism, bureaucracy, legitimacy and rule of law.

Kroniskt obstruktiv lungsjukdom (KOL) leder till ökat energibehov, relaterat till ökat andningsarbete och brister i näringsintag är vanligt hos patienter med KOL. Näringsmässigt stöd för patienter med KOL, som lider av nutritionsproblem, är en viktig del av omvårdnaden vid KOL.Syftet var att beskriva och jämföra nutritionsstatus, lungfunktion och boendesituation hos patienter med KOL inom primärvård.Studien har en beskrivande och komparativ design och genomfördes som en tvärsnittsstudie. Urval och datainsamling baserades på en tidigare studie och studiegruppen innehöll 81 deltagare. För att bedöma nutritionsstatus användes bedömningsinstrumentet Mini Nutritional Assessment (MNA).Resultatet visade att de inkluderade patienterna med KOL, som var ensamboende, bedömdes ha sämre nutritionsstatus än de icke ensamboende. Jämförelsen mellan lungfunktion och nutritionsstatus visade inget signifikant samband.

In this paper I study how the repeal of the Swedish wealth tax (1 of January 2007) has affected people´s labour supply behaviour. This particular issue is relevant because it may help us understand some of the effects of the earnings tax changes that have taken place in Sweden. Accoring to standard economic theory a repealed wealth tax is similar to an income effect for the persons who previously paid the tax. That means that they theoretically will want to consume more leisure, that is decrease their labour supply. The method I am using to test this hypothesis is a difference-in-difference approach where the treatment group consists of persons who previously paid the tax and the control group of comparable persons who did not pay the tax.

Previous studies have shown that there is a relationship between voluntary disclosure and analysts' forecast accuracy. However, there has been no research conducted specifically on bridges. Bridges contain information on how components such as price, volume, foreign exchange rates and acquisitions have impacted the financial performance between two periods. The main purpose of this thesis is to investigate the usage of bridges in quarterly financial information of companies listed on Nasdaq Stockholm. We provide a descriptive mapping of bridges and find that 30 out of 268 companies are presenting bridges as a part of their voluntary disclosures, with large firms being the most frequent users.

According to the current regulations described in IAS 27 - Consolidated and Separate Financial Statements, an investment company is required to consolidate all entities that it controls. However, this thesis outlines the creation of a new system, where those entities are instead measured at fair value, taking changes in fair value into account in the income statement. By recalculating the consolidated accounts for five major investment companies in accordance with the new system, this investigation concludes that the new system would provide investors with more relevant but less reliable accounting information. In addition, the historical financial performance of Investor, Industrivärden, Ratos, Kinnevik, and Lundbergföretagen, is evaluated using their recalculated consolidated financial statements. The evaluation indicates that the overall volatility in the companies' consolidated financial statements would have been higher during the time period 2005-2009, in comparison to official reports..

Introduction: Balance between the essential nutritive substances is important for aperson to maintain health. The surgical patient can be stricken with conditions, whichhave a negative impact on this balance and can lead to malnutrition. Working as a nurseit is important to identify patients that are malnourished or is in the risk zone ofmalnourishment since 30 % of all patients in hospitals are malnourished.Aim: The aim of this study was to examine the compliance to the guidelines fornutritional assessment and parenteral nutrition on a surgical ward. Also whether thenutritional treatment/-support was reported to the next caregivers if the patient wasmalnourished or was in the risk zone of malnourishment at the time of discharge.Method: 80 patients enrolled on the ward in the beginning of year 2011 were included.Audit of patient records was made according to the hospital guidelines for nutrition andparenteral nutrition and followed a study specific protocol.Results: The examination of the case records showed that the guidelines for nutritionwere partly complied with. Nutritional treatment/-support was reported to the nextcaregivers when needed.

ABSTRACTStatistics show that breastfeeding prevalence for Sweden has fallen since the mid 90´s. Studies show that breastfeeding offers health benefits to both mother and child and that the mothers' belief and confidence in their ability to breastfeed is a key factor to having a positive breastfeeding outcome. In 2010, Amningshjälpen in collaboration with Sensus studieförbund, started a nursing course, for mothers-to-be, who wished to breastfeed their babies and its aim was to prepare them for a successful and enjoyable experience.Objective: To examine whether a preparatory breastfeeding course can affect mothers' confidence in their ability to breastfeed and if that ability can affect the breastfeeding outcome when the child reaches four months. A further aim is to investigate the experience of  perceived problems surrounding breastfeeding and what affect these might have on the mothers' confidence in breastfeeding when the child reaches four months.Design/Methods: A quantitative approach with prospective experimental design was used to evaluate the study. The questionnaire Breastfeeding Self-Efficacy Scale Short Form (BSES-SF) was used three times to measure women's trust in lactation.

The principle of proportionality is considered one of the most important contemporary legal principles on which it intends to protect individual citizens against disproportionate action by the authorities. This aroused our interest prior to this study. The essay reveals how such behavior might look like and how courts have chosen to adjudicate in cases where the individual has been discriminated against or subjected to unreasonable demands in public procurement. That section of the law that were current throughout all court cases are Public Procurement Act (2007:1097) LOU. That which we have seen in every court case is that the applicant has not received a proper fair chance when the requirements of the contract often been asked in a way that either exclude the smaller applicant company or rule out various potential applicants parties due to excessive and sometimes unnecessary requirements.

Insikten om vikten av att använda vetenskapligt beprövade bedömningsinstrument inom arbetsterapi ökar. Många instrument för bedömning av arbetsförmåga uppvisar en brist på vetenskapliga kvaliteter såsom validitet och reliabilitet. Detta medför ett behov av att vetenskapligt testa de instrument som idag används samt vid utvecklingen av nya instrument använda sig av systematisk vetenskaplig metodik. Syftet med denna studie var att utföra en initial prövning av innehållsvaliditet och användbarhet för bedömningsinstrumentet Assessment of Work Characteristics (AWC-1). Stipulativa definitioner av innehållsvaliditet och användbarhet användes för att avgränsa studien.

Organic material used for biogas production can also undergo other treatments. The emissions and impact from the different treatments are evaluated in this environmental assessment, with a focus on energy and climate. The materials included in the study are organic household waste, slaughterhouse waste and liquid manure. Other than biogas production, the possible treatments for organic household waste and slaughterhouse waste are incineration and composting, and for liquid manure storing and spreading. The analysis is based on data and information from current and relevant literature, and relates to the conditions in the Swedish energy system.

The Go Down Arts Centre is a proposal for a new building to an existing organisation in Nairobi, Kenya. The proposal relates to the scale of the city by making a statement on a future urban path, and by welcoming the city in to the building. The proposal houses both activities affiliated to Go Down, such as studios and rehersal rooms, as well as opportunities for the visitor to meet and interact with the culture produced at Go Down, both in formal and informal settings. The building is closed to its surroundings, apart from a grand entrance towards the urban path. There, the city passes through the building to an inner courtyard, where the communication to all the rooms and activities takes place.

Syftet med denna studie är att jämföra hur förekomsten av resultatmanipulering ser ut i företag med olika ägarstrukturer noterade på de svenska börslistorna under åren 2005-2008. Vi har valt att definiera tre grupper av företag: familjeägda företag, företag ägda av investmentbolag och övriga företag. För att identifiera skillnader i resultatmanipulering väljer vi att jämföra medelvärden på godtyckliga periodiseringar hos de olika företagsgrupperna genom ett oberoende t-test, sedan utförs regressioner för att försöka förklara potentiella skillnader. Studiens resultat visar i likhet med tidigare forskning att förekomsten av resultatmanipulering är lägre i familjeföretag i jämförelse med övriga företag. Vårt resultat tyder även på att det inte existerar någon signifikant skillnad mellan företag ägda av investmentbolag och övriga företag vad gäller förekomsten av resultatmanipulering..

Studien är en källstudie vars syfte är att undersöka huruvida SARA B-SAFER fungerar som riskbedömningsinstrument och om brottsutvecklingen för våld mot kvinnor i nära relationer har ökat eller minskat under tidsperioden, åren 2000-2012. Urvalet för studien är Kalmar polismyndighet och Södertörn polismästardistrikt. Underlaget för studien är tidigare forskning från hur Polisen har arbetat med SARA B-SAFER och offentlig statistik på antalet anmälda brott från Brottsförebyggande rådet (BRÅ). Resultaten i studien visar på en ökning av antalet anmälda brott för våld mot kvinnor i nära relationer, samtidigt som anmälningarna ligger på en förhållandevis jämn nivå. Vidare indikerar studien på att det finns en komplexitet kring SARA B-SAFER som riskbedömnings-instrument, då det finns indikationer på att instrumentet har en prediktiv validitet.

AbstractThe aim: The aim of the study was to describe what women are most satisfied with in maternity care and if women´s childbirth experiences can be described by means of the QPP-I, who contains 32 statements related to maternity care. Design: The study is part of a national cross-sectional study which lasted for two weeks in Sweden in 2007. This paper analyzes one of the two questions with open answers, which reads: "What was the best with maternity care??. Results: The results showed that out of a total of 735 responses 717 could be placed in the existing instrument QPP-I.