This thesis is about university spin-offs and the competition in high technology industries. In the light of efforts to increase the competitiveness of the European Union, an effective transfer of cutting edge technology from universities to the industry plays an important role. University spin-offs, start-ups founded to exploit academic inventions, are likely to face considerable market entry barriers. This is among other reasons due to high capital requirements for further technology development and lack of complementary resources. With a combination of relevant literature and empirical investigation, commercialisation of technologies within spin-offs is investigated and analysed.

By using univariate analysis, tobit and logit regressions, this thesis investigates determinants of asset writedowns. After controlling for variables indicating reductions in asset values, the results show that changes in senior management are significant in explaining the writedown decision and magnitude, which is in line with previous research. The explanatory power of changes in senior management has not increased with the transition to IFRS in 2005. No evidence is found supporting the hypothesis that the explanatory power of management incentives is higher for more discretionary types of asset writedowns..

In this essay I plan to mainly write about the Christian church. However, I will shortly mention other parishes.In the first part I will in the first chapter write how the church saw earlier on HBLT (Homo-, Bisexual, Lesbians and Transgender) people. In the second chapter how the situation is today and finally in the third chapter I will try to see how the situation is in the future in both in a positive and negative aspect.In the second part I will write about Troy Perry, the founder of M.C.C. Metropolitan Community Churches). In the first chapter I will write shortly about when he was growing up, in the second about his vocation to become a minister and in the third chapter about his founding of M.C.C.In the third and last part I will in the first chapter write about the first years, in the second chapter about how it is today and in the third and last chapter what the elders in the church sees how the future will look like.My main question is to see if M.C.C.

Sweden is one of five nations in the world manufacturing fighter aircrafts. Highly advanced technology is needed in order to develop a fighter aircraft. When developing advanced technology, new applications, other than those initially intended occur, spin-off. Some of Sweden?s largest companies are spin-offs from the fighter aircraft industry.

To be a part of the future we have to make a profit, one way to improve the profit margin is by reducing the fixed costs. This paper discusses the financial results of equipment cooperatives in crop production. Through a case study of three farms in Södermanland, we have an example of how it can look today and how it could look tomorrow. The three farms are crop-producing farms with slightly different orientation. Jursta Gård, 155 hectares, and Djursnäs Säteri, 215 hectares, have grains crop and oilseed crops as the main crops, and Nibble Gård, 340 hectares, mostly have pasturelands and some grain crops.

Syftet med studien är att med utgångspunkt från tidigare forskning och teorier undersöka moderbolagets aktiekursutveckling i samband med nyhet om spin-off. Studiens fokus ligger på hur reaktionen ser ut på kort sikt. För att undersöka detta genomförs en eventstudie där fem olika tidsperioder runt nyhetens tillkännagivande studeras. Det framtagna resultatet kommer sedan att återkopplas till relevanta teorier rörande ämnet samt jämföras med tidigare utförd forskning. Sammanfattningsvis konstateras det att en överkastning uppstår under den studerade perioden [1998-01-01 - 2008-05-01].

The purpose with this final assignment is to find out how the old and the new regulations about Goodwill affect the Swedish companies, how their results and value of Goodwill changed since the regulation from IFRS took place. We will attempt to find out if the companies are better of with a yearly write-off or an impairment test every year to see if a write-down is necessary..

The school is a place of work where teachers, with different tools, are supposed to teach their students for the future. In the study the teachers? opinions will be lifted when it comes to use of computers as a tool to teach the students how to read and write. The interpretation is that the use of computers is reflecting the development of society and the intention is to find out if computers will be used in a didactic purpose in teaching. We focused on getting knowledge about which different opinions there are among teachers in grade 1-3 when it comes to the use of computers as a tool in teaching how to read and write.

In the discourse of teaching it?s often mentioned that the pupil?s previous knowledge and experience plays an important part in the process of learning. For the teachers it?s in general crucial to be familiar with their pupils abilities and skills, talents and shortcomings in order to successfully teach them. Knowledge and an understanding of their pupils, also helps the teacher to organize and customize a successful teaching for each individual.

In this report we make an attempt to analyze where Swedish Twitter users believe the line is drawn between the private and public. Our goal is to find out what the factors are that determine what they decide to write on Twitter and what not. A survey was sent out and spread amongst Swedish Twitter users during one week to provide us with the data to answer our question formulation. The results do not draw an exact line between the private and the public but it nevertheless provides us with an idea of what users think is inappropriate to write about on Twitter. Through the study we found out that our respondents believe that it is inappropriate to write private information about others than them self.

In this essay I have chosen to write about graves, settlements and historical, important central places during the late Iron Age and the introduction of Christianity in the east of Blekinge. The reason why I have chosen to write about this is because the area has many ancient monuments and not much have been written about the area. The main question is who where the people who lived there and why did they choose to settle there..

I have used a discourse analysis as a method and queertheori for the theoretical. In this paper I have analyzed how different wedding magazines write about partnerships, gender-neutral marriage and wedding between homosexuals. I have for some time been interested in the beliefs wedding magazines have about homosexuality and how newspapers maintain heteronormativity implicitly and explicitly. Bridal magazines are anxious to have the marriage as a design and standard when they write about partnership. When they write about the two different forms of marriage, they glorify the religious marriage and pay no attention to civil marriage.

The purpose of this thesis is to find out if people have changed the way in which they write since the introduction of the internet. Men and women have been writing books, articles, letters, diaries and different types of literature for centuries. To give the reader some background about the weblog as a literary media, this thesis has a whole chapter on half-public literature that includes the history of letters and diaries. The weblog is a unique way for anyone to be whoever they want, whether it be a man or woman, old or young. The reader has no possible way of knowing if the script is true or not.

This report describes a comparative study about reading- and writing development in ?A-towns school? in The Gambia and in ?Villaskolan? in Sweden.The purpose of this study is to compare two teachers in Sweden with two teachers and two volunteers from the school in Gambia, with focus on their thoughts and methods on teaching reading and writing at each school and in their social context. The aim is also to observe and describe how classroom environment at both schools can encourage students to read and write.The theoretical base of this study is rooted in a sociocultural perspective but I have also chosen to illuminate behaviorism and cognitivism. The study is qualitative and the main research methods are interviews and observations of the classrooms.My conclusions are, even though considerable differences in approach and conditions, teachers in both schools work hard and show dedication towards their students.Another finding is that teachers use different techniques and working methods to achieve the same goal -to teach their students to read and write based on what is required of them in their cultural and social context. The different ways of teaching have been caused by the existence of different perceived needs based on culture and tradition.One conclusion is also that read and write requirements for students in the Gambia and Sweden are different from each other.

In this study I have compared two different development methods of reading and writing. I have done this by interviewing five first grade teachers in elementary schools and it is based on qualitative research interviews. The aim of the study was to immerse myself in which methods these five teachers describe that they have used. They got to describe how they work and how they have tought the students to read and write. I have investigated if the teachers think that the computer is a good tool. The investigation also shows if the teachers believe that the students´ writing skills deteriorate if they can use the keyboard instead. I came to the conclusion that four of the teachers used Arne Trageton´s method (2005) which means that the students learn how to write by using to computer.