<p>I denna uppsats utreds varumärkesrättens tillämpning på domännamnstvister i USA och Norden. Frågan om denna tillämpning är enhetlig med den traditio-nella varumärkesrätten, och om denna traditionella rätt är tillräcklig eller lämp-lig för att hantera domännamnstvister, belyses.</p><p>Det grundläggande syftet inom både nordisk och amerikansk varumärkesrätt är skyddandet av konsumenter genom förhindrandet av användning av förväx-lingsbart varumärke, och skyddandet av det upparbetade värdet i välkända va-rumärken. Trots rättsenhetlighet inom dessa två läror har USA också utvecklat en lära om initial intresseförväxling, vilket inte finner någon motsvarighet i Norden. Denna lära fokuserar på risken för en förväxling före köpet som skingras innan detta genomförs.</p><p>Domännamn finnes vara lätta att registrera och ha en särskiljande funktion lik-nande varumärkens. Detta har lett till ett antal domännamnstvister i främst USA, men även Danmark har haft flertalet dylika tvister. I Norge och Sverige har domstolarna endast behandlat ett fåtal domännamnstvister.</p><p>Kollisioner mellan domännamnsregistrerare och varumärkesinnehavare uppstår på grund av dessa båda företeelsers likhet i särskiljnings- och identifierings-funktion. Antalet tvister ökar då både varumärken och domännamn har en stor och ökande vikt i dagens samhälle både ekonomiskt och ideellt.</p><p>I rättspraxis kring domännamnstvister har ofta varumärkesinnehavare tillmätts ett långtgående skydd vilket bör ses som en utvidgning av deras rätt jämfört med praxis i verkliga världen. Domstolarna har ibland bortsett från väsentliga krav uppställda i lagtexten samt från hur Internets flyktiga natur påverkar lämp-ligheten i tillämpningen av vissa läror. För att få en mer korrekt och lämplig praxis bör viss ny lagstiftning skapas, men viktigast är en korrekt tillämpning av traditionell varumärkesrätt.</p> / <p>In this paper it is investigated if the trade mark laws application on domain name disputes in the U.S. and Nordic correspond with the traditional trade mark law. The question if this doctrine is enough and suitable for domain name disputes are also illuminated.</p><p>The fundamental purpose within both Nordic and American trade mark law is the protection of consumers by the prevention of use of confusing trade marks, and the protection of the worked up value in famous trade marks. De-spite a large unity in these two doctrines the U.S. has also developed an initial interest confusion doctrine which has no correspondence in the Nordic. This doctrine focuses on the risk of a pre-sale confusion dispelled before the pur-chase is conceived.</p><p>Domain names are easy to register and has a distinctive function similar to trade marks function. This fact has led to an amount of domain name disputes in foremost the U.S., but Denmark has also faced several disputes of that kind. In Norway and Sweden the courts have been faced with only a few domain name disputes.</p><p>Collisions between domain name registrars and trade mark holders come up due to these both phenomenons’ similarity in distinction and identification function. The amount of disputes concerning domain names are increasing be-cause both trade marks and domain names play an important and increasing role in today’s society both economically and idealistically.</p><p>In the domain name case law the trade mark holder often has apportioned an extensive protection which should be considered as an expansion compared with their rights in the real world. The courts have occasionally disregarded es-sential requirements in the trade mark acts and how the volatile nature of Internet influences the appropriateness in the application of some doctrines. For a more correct and adequate praxis some new legislation need to be founded, but most important is to applicate the trade mark law correct.</p>

The purpose of this thesis is to analyze the variation in the maximal discrimination of the interaction between cognate and a non-cognate codon and anti-codon (also called the d-value). The variation was analyzed with a multiple regression model with the d-value as the dependent variable and with the codon position and the different mRNA and tRNA bases as independent variables. The result of the analysis not only confirmed earlier studies that the maximal accuracy was highest in the second codon position and lowest in the third codon position but we also found significant relationships and interaction effects.

In order to boost the exit value, it is not uncommon that issuers report earnings in excess of cash flow generated by its operations at the initial public offering (IPO). The discretionary activity of performing earnings management can mislead investors about the intrinsic value of the newly public firm. Within this study, I examine how earnings management will affect the stock market reaction upon the lockup expiration date, the IPO adjustable offering size, and how the backing of private equity or venture capital (PEVC) affects earnings management tendencies within IPO firms. Using a unique, hand-collected dataset of 56 Swedish newly public firms from 2007 - 2014, I show that IPO firms (i) manage their earnings at the full fiscal year prior to the IPO and that earnings management will result in a negative stock market reaction upon the lockup expiration date. More importantly, I show that (ii) high adjustable offerings do not affect this relationship indicating that earnings management has no impact on the adjustable part of the offering size within IPOs. I also find that (iii) IPO firms backed by PEVC firms are more eager to manipulate their earnings, and (iv) highly reputable PEVC firms do not mitigate the manipulation of earnings within IPO firms. The results taken together suggest that studying the stock market reaction on the lockup expiration date is important for manipulative IPO firm detection, and that a participation in IPOs backed by PEVC firms must be done with caution.

The objective of this thesis is to investigate the initial allocation of pollution permits in a dynamic tradeable market. Tradeable pollution permit markets are an increasingly common method of environmental regulation and it is apparent that future schemes may have a number of repeated compliance periods. It is important to consider how and to what extent the dynamic allocation of pollution permits determines the market efficiency at the equilibrium. This objective is developed in three parts. First, Part I introduces the topic and sets out the current relationships that exist between the initial allocation of permits and market efficiency and finds strong links between the two. It is shown that markets with imperfect competition, transaction costs or multiple periods can result in links between the initial allocation and market efficiency. In Part II, a generalised model is created to investigate the optimality of dynamic permit allocations and finds the dynamic use of grandfathering (free allocation based on emissions information) permits is, in general, sub-optimal. It is argued that alternative dynamic mechanisms should be considered, such as auctions and other relative performance mechanisms. Part II is concluded by an investigation into the link between market efficiency, dynamic initial allocations and firms' lobbying over a permit allocation. Firms have the ability to determine their permit allocation by their choice of emissions and lobbying activity. It is shown that in some circumstances, lobbying activity may alter market efficiency and may result in reductions in social welfare. In Part III, an alternative dynamic allocation mechanism is considered, namely a rank-ordered contest, which can optimally allocate permits and simultaneously accomplish a predetermined secondary policy objective. The thesis concludes with a discussion of the policy implications and future work associated with this research.

Syfte: Genom att i praktiken se hur företag identifierar immateriella tillgångar syftar den här studien att ur ett intressentperspektiv diskutera relevansen, tillförlitligheten och jämförbarheten av det initiala värdet av goodwill.Metod: Studien baseras på en kvalitativ fenomenografisk metodansats. Djupintervjuer och telefonintervjuer har används för att samla in det empiriska materialet. Empirin har därefter behandlats med en abduktionsansats för att möjliggöra en diskussion genom att pendla mellan det empiriska materialet och tänkbara teorier.Analys: Utifrån legitimitet- och intressentteorin kan skillnaderna i redovisningen förklaras av: 1) Företagsledares tolkning av det sociala kontraktet. 2) IFRS. 3) Revisorns roll. 4) Intressenternas makt, legitimitet och brådska. 5) Börsnoterat kontra icke börsnoterat.Slutsats: Studien finner att IFRS 3 inte ökar relevansen, tillförlitligheten och jämförbarheten av informationen förvärvaren ger om det förvärvade bolaget. För att IFRS 3 ska uppnå syftet med relevans, tillförlitlighet och jämförbarhet, bör de införas en tydlig vägledning hur företagen ska identifiera och värdera immateriella tillgångar efter ett rörelseförvärv. Vidare forskning krävs för att fastställa vilka egenskaper identifierbara tillgångar och goodwill besitter. / This thesis is written in Swedish.Purpose: The purpose of this thesis is through practice see how companies identifies intangible assets and by using a stakeholder perspective discuss the relevance, reliability and comparability of the initial value of goodwill.Methodology: This thesis is based on a qualitative phenomenography methodology. The empirical material have been gathered through in-depth interviews and telephone interviews. An abductive approach where applied on the empirical data and selective theories to enhance the discussion.Analysis: By applying the legitimacy and stakeholder theory the de facto difference in the accounting of the initial value of goodwill can be explained by: 1) Managers interpretation of the social contract. 2) IFRS. 3) The role of the accountant. 4) Power, legitimacy and urgency of the stakeholder. 6) Publicly listed company vs. unlisted company.Findings: This thesis finds that IFRS 3 do not increase the relevance, reliability and comparability of the information the acquirer discloses of the acquired company. If IFRS 3 is to fulfill its purpose of relevance, reliability and comparability, IASB needs to introduce a guidance how companies should identify and appraise intangible assets after acquisitions. Further research is needed on what properties intangible assets have and how goodwill should properly be classified.

South Africa is one of the world's foremost mining nations and mining and its associated industries continue to form the cornerstone of the country's economy. However, the mining industry has, by its very nature, the potential to endanger human health and safety, as well as the physical environment. Consequently, mining will always contend with major environmental challenges and remain under constant public pressure to demonstrate its commitment to responsible environmental management. The key to effective environmental management is the use of a systematic approach to plan, control and improve environmental efforts. An Environmental Management System (EMS) employs such an approach and allows organisations to address environmental concerns in an orderly and consistent manner. Such a system allows organisations to anticipate and meet their environmental objectives and to ensure ongoing compliance with national and/or international requirements. An organisation with no existing EMS should, initially, establish its current position with regard to the environment by means of an initial review process. The aim should be to consider all environmental aspects of the organisation as a basis for establishing the EMS. Although a few gold mines in South Africa have implemented an EMS, the question of which significant environmental aspects need to be managed in such a system at a deep level gold mine shaft, remains largely unanswered. This study endeavoured to provide answers to this question and develop a generic model for the initial review process of a deep level gold mine shaft. The development of such a model should facilitate the development and implementation of an EMS at such shafts, thereby contributing to reduce the environmental impact of gold mines. The research consisted of a literature review of national and international literature on the topic and a comparative empirical study, which evaluated the mining operations of two deep level gold mine shafts. Data collection and analysis was done according to the IS0 14015 guideline on the environmental assessment of sites and organisations. Other techniques used included business process analysis, the use of modified Leopoldt matrices and risk analysis to determine the significance of the environmental impacts and aspects. This study contributed to a generic model for the initial environmental review process that precedes the development of an EMS at deep level gold mine shafts through: developing a generic sub-model that can be used to determine the scope of any deep level gold mine shaft; identifying some of the significant environmental impacts and aspects of deep level gold mine shafts, as well as identifying some generic business activities that are potentially destructive and carry a high risk of causing significant negative environmental impacts. / Thesis (M. Environmental Management)--North-West University, Potchefstroom Campus, 2004.

名古屋大学博士学位論文 学位の種類 : 博士(医学)(課程) 学位授与年月日:平成25年3月30日 川上ちひろ氏の博士論文として提出された

Darbe analizuojamas mokymo(si) griežti smuiku specifiškumas pradiniame etape. Tyrimo tikslas: atskleisti mokymo(si) griežti smuiku pradinio etapo ypatumus meno mokyklose. Tyrimo uždaviniai: apžvelgti psichologinius – pedagoginius vaikų raidos ypatumus bei gabumus, jų reikšmę muzikinio ugdymo procesui; išanalizuoti laikysenos bei rankų nustatymo specifiką, mokanti(s) griežti smuiku; apibūdinti pedagogo vaidmenį mokymo procese; ištirti mokytojų požiūrį į mokymo(si) griežti smuiku pradinio etapo ypatumus bei svarbą. Tyrimo metodai: teorinė metodinės, pedagoginės ir psichologinės literatūros analizė; anketinė apklausa raštu (anketa mokytojams); aprašomoji statistinė duomenų analizė. Mokymas(is) griežti smuiku laikomas sudėtingu tiek mokytojui, tiek mokiniui. Pradinis mokymo(si) etapas yra labai svarbus ir atsakingas periodas, turintis įtakos visam tolimesniam jaunojo smuikininko vystymuisi. Būtina atsižvelgti į vaiko amžių, gabumus, nes kiekvienai amžiaus grupei būdingos savos galimybių ribos, suvokimo, elgesio ir pan. ypatybės. Viena svarbiausių užduočių yra mokinio muzikinių gabumų (tame tarpe ir muzikinės klausos bei ritmo pojūčio) vystymas. Sunkiausias darbas pradiniame mokymo(si) etape yra rankų nustatymas, todėl pedagogas privalo gerai apgalvoti metodiką, atsižvelgti į vaiko individualius fiziologinius ypatumus, nesistengti skubinti vystymo(si) proceso. Muzikanto ugdymas ir mokymas – sudėtinga veikla, apimanti du artimai susijusius dalykus: pedagogo požiūrio į meną, žinių... [toliau žr. visą tekstą] / The work analyses of teaching (learning) to play the violin at early stage. The purpose of the research: to disclose peculiarities of teaching (learning) to play the violin at the initial stage. The goal of the research: to review the psychological – pedagogical specialties of children development, its importance to musical education process; to analyse the particularity of posture and measurement by the arm while teaching (learning) to play the violin; to describe teacher’s role in the teaching process; to survey teacher’s attitude to the initial phase peculiarity and importance of teaching (learning) to play the violin. The methods of the research: the theoretical analysis of methodical, pedagogical and psychological literature; written questionnaire (a questionnaire for teachers); descriptive statistical analysis of data. Teaching (learning) to play the violin is said to be difficult for both teacher and student. The primary teaching (learning) phase is very important and responsible period, which affects the whole future development of the young violinist. It is essential to take the child’s age, abilities into account, because each age group has its own typical limit of potentiality, perception, behaviour, and other features. One of the most important exercises is the development of the student’s musical talent (also his/her ear for music and sense of rhythm). The hardest work in the initial teaching (learning) stage is the hand-setting, that is why the teacher must... [to full text]

For a uniquely defined subset of phase space, solutions of non-linear, coupled reaction-diffusion equations may converge to heterogeneous steady states, organic in appearance. Hence, many theoretical models for pattern formation, as in the theory of morphogenesis, include the mechanics of reaction-diffusion equations. The standard method of simulation for such pattern formation models does not facilitate reproducibility of results, or the verification of convergence to a solution of the problem via the method of mesh refinement. In this thesis we explore a new methodology circumventing the aforementioned issues, which is independent of the choice of programming language. While the new method allows more control over solutions, the user is required to make more choices, which may or may not have a determining effect on the nature of resulting patterns. In an attempt to quantify the extent of the possible effects, we study heterogeneous steady states for two well known reaction-diffusion models, the Gierer-Meinhardt model and the Schnakenberg model. / Alexander Graham Bell Canada Graduate Scholarship provides financial support to high calibre scholars who are engaged in master's or doctoral programs in the natural sciences or engineering. / Natural Sciences and Engineering Research Council of Canada

This dissertation explores methods for finding irreducible infeasible subsystems (IISs) of systems of inequalities with binary decision variables and for solving probabilistically constrained stochastic integer programs (SIP-C). Finding IISs for binary systems is useful in decomposition methods for SIP-C. SIP-C has many important applications including modeling of strategic decision-making problems in wildfire initial response planning. New theoretical results and two new algorithms to find IISs for systems of inequalities with binary variables are developed. The first algorithm uses the new theory and the method of the alternative polyhedron within a branch-and-bound (BAB) approach. The second algorithm applies the new theory and the method of the alternative polyhedron to a system in which zero/one box constraints are appended. Decomposition schemes using IISs for binary systems can be used to solve SIP-C. SIP-C is challenging to solve due to the generally non-convex feasible region. In addition, very weak lower (upper) bounds on the objective function are obtained from the linear programming (LP) relaxation of the deterministic equivalent problem (DEP) to SIP-C. This work develops a branch-and-cut (BAC) method based on IIS inequalities to solve SIP-C with random technology matrix and random righthand- side vector. Computational results show that the LP relaxation of the DEP to SIP-C can be strengthened by the IIS inequalities. SIP-C modeling can be applied to wildfire initial response planning. A new methodology for wildfire initial response that includes a fire behavior simulation model, a wildfire risk model, and SIP-C is developed and tested. The new method- ology assumes a known standard response needed to contain a fire of given size. Likewise, this methodology is used to evaluate deployment decisions in terms of the number of firefighting resources positioned at each base, the expected number of escaped and contained fires, as well as the wildfire risk associated with fires not receiving a standard response. A study based on the Texas district 12 (TX12) that is one of the Texas A&M Forest Service (TFS) fire planning units in east Texas demonstrates the effectiveness of the new methodology towards making strategic deployment decisions for wildfire initial response planning.