Business valuation is something that is carried out on a daily basis and relevant to both small and large businesses. Valuations are often long and complex processes that may be difficult to understand, even for those who have received an education in the field. In this thesis, we try to create a better understanding of how this process works.   Since we are aware of many aspects of the theory behind business valuation, but very little insight into the practical activities, we have chosen a deductive approach, i.e. to go from theory to empirical data.   The conclusion is that the methods presented in the theory is largely used in practice, and that the process of valuation mighty seldom differ between valuations. For the seller to be able to charge a higher value for their companies, it is important to have knowledge of, and review the value-creating factors in the company.

The aim of this study is to investigate wether the participatory democracy is a threat or a complement to the representative democracy. To achieve my purpose I will focus on two different lokal councils, the civil council in Hovsjö and the youth council in Västra Skogås, which have been objects of the urban policy in 1998. The theoretical framework on which this study is based consists of the participation democratic theory, representative democratic theory and implementation theory. By problemizing these theoretical frameworks in comparison with eachother I will mapp how these two lokal councils were implemented. The research question is: In what way was the civil council and the youth council a complement or threat to the representative democracy? In which way was it difficult to implement them?The method used for this purpose is a qualitative comparative case study.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

This work is about cryptography in general but also how the encryption works, and what's needed for encryption to work. I will also take up a little around the history around the encryption..

Uppsatsen tar sin utgångspunkt i den förväntade konflikten mellan stat och kommun i tillhandahållandet av välfärdstjänster. För att möjliggöra en omfördelnings- och stabiliseringspolitik använder sig vissa länder, såsom Sverige, av utjämningssystem. En alltför omfattande utjämning riskerar emellertid att ske på bekostnad av möjligheten att anpassa kompensationen efter faktiska kostnader. Uppsatsen återknyter till frågeställningen om kompensationen från staten är tillräcklig. I fokus står de kostnader kommuner har för tilhandahållandet av välfärdstjänster för invandrare, vilket sker mot bakgrund av att tidigare studier visar på otillräcklig kompensation.

The purpose of this article is to describe the discourse in which public-private partnership (PPP) resides, within the Swedish parliament, in the field of infrastructure. I have chosen to look at the latest three years deliberation where PPP appears in parliament bills.This case study is based upon discourse as a qualitative method. Five indicator signs which is history, comparison, geographic location, vision of growth potential and solution controls the context of PPPThe result of the analysis was that a clear discourse was unravelled. A first rather surprising conclusion shows that it is possible to disconnect the discourse from PPP. PPP is not important by itself, the result shows that it only play the part of possible solution to the problems related to the discourse and does not have any value in its own.This result lead the conclusion that PPP is no more than a tool for politicians to get as much out of their infrastructural aims as possible, as rational vote-maximizing actors.

Uppsatsen syftar till att ta reda på om undervisningen i historia och bild blir bättre med ämnesintegration.

The purpose of this master?s thesis is to examine how some university students, who are using the libraries extensively, use and experience the public and the university library and what they expect from the two different library types. I also compare their expectations with the different tasks and aims of the two library types. To answer this I have interviewed seven students at the department of history of literature at Göteborg University. I have also studied some literature and research related to this subject, for example user studies about students and libraries and the information behaviour of distance students.

Today, we can see that social navigation is embedded in different kinds of websites, but there is still little support for social navigation in the web browser. Our main concern has been how we construct a tool that fills this hole in the web browser. By letting the theory, the prototype and the focus group serve as input/output to each other we could create a better overview of how the different pieces were intertwined. This has been a crucial mental model for us to obtain since it has helped us to understand how we could realize the theory through our prototype and thereby come to the conclusion of what aspects of the theory that we should put forward to further development. After constructing the prototype we thought that it would support social navigation, but realized after analyzing the discussion of the focus group that we are not there yet.

How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax rate on all incomes with an allowance exempt from tax, is consistent with the demands of justice. In order to achieve this I construct a two level argument using normative method. The first part consists in the justification of a specific ethical theory which is derived from to notion of human dignity.

This essay discusses the development of swords in the southern region of Sweden, Skåne. It attempts to locate the areas in Europe where the swords were first made and, in doing so, trace the communication routes by which people traveled. The essay deals with aperiod of a few hundred years, from the late eighth century to sometime around 1300. In that sense, it is therefore also a time study tracing the cultural changes and developments in Skåne during the era of Christianization. Does the development of swords follow the overall changes in society, from an isolated pagan district to a Catholic European community, or not? In answering this question, eight swords were selected and put under closer observation.

This bachelor thesis consists of an analysis of museum environment. In the research, case studies have been done at the, Stockholm based museums, Swedish museum of Natural history?s exhibition Natur i Sverige (Nature in Sweden) and the Nordiska museet?s (Nordic history) exhibition Modemakt (Power of fashion) and learning environment Lekstugan (playhouse). The purpose of the research was to study how cultural heritage is used and developed within the museum pedagogy aimed at children. The research is based on a multimodal approach with focus on learning resources.The research examines the museums focus on children and youngsters, what the goals for this focus looks like on respective museum and how the focus is visible in the actual museums.

Fortfarande idag sätter ordet JV skräck i många utländska investerare på grund av GPAC och andra misslyckade JV i Kina . Kina tänker inte göra omvärlden några gratistjänster, utan vill dra nytta av de fördelar man har av den stora billiga arbetskraften. Kineserna är väl medvetna om sin potential och kommer inte att ingå JV som inte passar dem. Motiven för kineserna att ingå JV med utländska företag är i grund och botten bara steg i utvecklingen av bilindustrin. När de väl fått den kunskap de behöver för att kunna gå vidare själva kommer de nog inte att visa någon välvilja mot sina gamla partners.

Caso Skanska is an incident that occurred in Argentina and regarded corruption and bribes to government officials. This study investigates how this incident could occur and how it can be explained. The theoretical framework used is the dynamic interaction model, stakeholder theory, embeddedness theory, the political perspective and corruption theory. The method used is qualitative and it consists of data gathered through semi-structured interviews in Sweden and Argentina as well as other sources of written information of relevance for the study. The authors conclude that Caso Skanska could occur due to the lack of strong institutions as well as transparency.

This paper aims at shedding light on the effects of a broken psychological contract in terms of job satisfaction. In a qualitative field study, the author researches seven newly recruites employees about their expectations when starting their jobs at the rapidly growing, Swedish company Klarna. Using Herzbergs two-factor model of hygiene and motivation factors as well as modern motivation theory, i.e. self-determination theory, the study answers questions as to what makes a candidate choose a company and what factors motivates as well as demotivates the recruit at the job, in the onboarding phase. The result is an attempt to describe what makes a recruitment process successful..