Since Sweden joined the European Union all Swedish fruit and vegetables are classified according to EU Quality standards. One important function is the product description and how it can facilitate the trade; for example in better comparing prices and also to guarantee the quality of the product. This quality standards or product descriptions are written as words of an Act and obligatory for all countries that has joined the EU. It?s often a demand from the customers to be certificated according to some of many certificating systems. One example is the common worldwide GLOBAL GAP-certification system created by the organisation EUREP which represents the leading European retail traders.

Title: The appraiser?s choice of valuation method ? factors that influences the choice of company valuation methodsSeminar date: 04/06/07Course: Master thesis in Business Administration, 10 Swedish credits.Authors: Anne Benedicks and Veronica ÖbergAdvisor: Eron OxingProfession of category: Financial analysts, auditors and company lawyers.Key words: Company valuation, valuation methods, cash flow analysis, comparative valuation, the net asset value method.The Main Issue: What is of decisive importance when choosing a special company valuation method?Purpose: The purpose of this paper is to identify, analyse and evaluate the most common methods of valuation for financial analysts, auditors and company lawyers and those factors that influences the choice of method.Method: A multiple survey has been implemented for the actual profession categories. Primary data was collected through semi-structured interviews and a questionnaire survey.Theoretical: The theoretical frame of reference is based upon the paper?s dependent variable, i.e. the role of the appraiser.

In today?s Sweden there is great belief in entrepreneurship and the benefits it can bring to the country. The Swedish government has taken note of this growing enthusiasm and realized the contribution it can make to facilitate national growth. Successful efforts have been made in Sweden to support entrepreneurship and innovation, which has resulted in a relative ease for individuals to start their own businesses.The number of companies started today is higher than ever and there are signs of a common faith in growth among new entrepreneurs. Unfortunately only a small fraction of these new businesses succeed in growing big.

This paper is about sensemaking. By using sensemaking we have derived bankruptcy factors from business leaders? own statements about their bankruptcies. The focus in this paper is to ensure how business leaders create meaning about the bankruptcies, which is also our research question.To make the study feasible, we used a method that corresponds well to the purpose of our work. The collection of data started with collecting a number of newspaper articles with direct quotes from business leaders.

The financial sector is an important part of the infrastructure. As a consequence of deregulations on the financial market, several new actors have entered the market. This has made it even more important for banks to identify the factors that are decisive when customers chose a bank. The purpose of this thesis was to clarify which factors that are decisive to students choice of bank. A survey was performed among students at Luleå University of Technology.

Today there is an even higher demand on IT-projects success rate compared to a few years ago. IT-projects must be handled more efficiently and result in a more profitable investment. In order to make the handling of IT-projects more efficient and create profitability the developers must have a broad understanding of the IT-projects characteristics and which factors that affect the result of the projects. Changes within IT-projects are often carried out through the development of a system. Since this change is more common when it comes to IT-projects it is important to handle risk and change within these kinds of projects in order to prevent and avoid uncontrolled changes.

Some children develop externalizing and internalizing behavior problems at an early age. Previous research has often treated these children as a homogeneous group, the purpose of this study is to show that this group of children is in fact heterogeneous. Data from theSOFIAstudy was used and preschool pedagogues were informants. The sample contained 2121 boys and girls between 3-5 years. Groups of children with the behavior problems and the risk factors AD/HD symptoms, fearlessness and callous-unemotional traits were created.

This study puts emphasis on an international discourse describing how cities frequently compete against each other, and also describing factors that cities should enhance to make themselves more competitive. The discourse in this study has therefore been used to seek understanding how three different municipalities Borlänge, Karlstad and Malmö strive for growth by applying central factors from the discourse on the municipalities strategic documents. What the study shows is that the central factors from the discourse strongly imprints the strategic documents, but the presence of the factors varies between the municipalities and also to what meaning that lies behind the strategic goals..

Gastric ulcer is a common disease among pigs in the whole world where an intensiveproduction occurs. It is mainly the upper region, the nonglandular region of the stomach thatis affected. Gastric ulceration is a disease with several risk factors. The factor that seems tohave the largest impact on the development of gastric ulceration is a small particle size of thefeed. The reported prevalence of gastric ulceration differs from 5 to 100 % and it is a largeherd-to-herd variation.

Viral marketing is a marketing tool that is becoming more common in the marketing industry. As people spend more time on the internet via their smartphones, tablets and computers marketers try to find new ways to reach out and connect with consumers. Succeeding with a viral spread is not easy; it's several factors that are important. Viral marketing encourages consumers to recommend and talk about product-related information with each other. So, what should a viral campaign or message contain in order to create this interest among us consumers? There are few empirical studies done in this subject which makes this kind of uncharted territory.

Canine otitis externa is a common reason for a visit to the vet. Predisposing factors often complicate treatment and may result in a chronic disease progression. All otic preparation for topical use in Fass Vet contain antibiotics, corticosteroids and a fungicide. Sixty cerumen samples from dogs with external otitis, sent to the Department of Bacteriology at SVA, were categorised according to their profile of isolated microorganisms. Staphylococcus intermedius alone or together with Malassezia pachydermatis were the most common organisms found. Fifteen percent of the samples contained M.

Banks have been some of the biggest operators on the market of business customers financing. When the Swedish Förmånsrättslagen was changed 2004 the banks became more restrictive to allow traditional bank loans. The change made it more difficult for customers to get their loans granted. For that reason customers had to find other forms of financing. Factoring is an alternative that means companies can mortage/sell their claim on customers to finance companies.

The purpose of this study was to examine psychosomaticsymptomsissuesamongst children and adolescents between the ages of 0-18 years and to clarify the underlying factors.Method: Literature study based on 10 scientific articles.Results: Psychosomatic issues amongst children and adolescents, due to stress, were common in Europe and Scandinavia. The symptoms varied between gender and age. The underlying factors were mainly school environmental issues, home conditions, socio-economic situations and disputes with teachers and peers. The symptoms varied from headache, gastro intestinal problems and insomnia to eating disorders, depression and pounding heart.               Conclusion: The future of children?s psychosomatic health depends on interventions on all levels of society since they are affected by everything from school environment and home conditions to unemployment and recession..

Gastric ulcer is a common disease among pigs in the whole world where an intensiveproduction occurs. It is mainly the upper region, the nonglandular region of the stomach thatis affected. Gastric ulceration is a disease with several risk factors. The factor that seems tohave the largest impact on the development of gastric ulceration is a small particle size of thefeed. The reported prevalence of gastric ulceration differs from 5 to 100 % and it is a largeherd-to-herd variation.

This paper seeks to clarify the attitudes and positions of five Swedish Christiannewspapers in relation to the Suffrage reform (1907-11) and the Courtyardcrisis (1914). Furthermore I try to investigate the reasons behind their attitudesand positions. The five newspapers examined are: Göteborgs Stifts-Tidning,Församlingsbladet, Vår Lösen, Svenska Morgonbladet and Wecko-Posten.The results of my research show both convergence and divergence. Commonfor the newspapers is their criticism of the political agitation on the basisof ethics and that they all, except for Göteborgs Stifts-Tidning, recognizedemocratic principles. Divergence is evident, for example, in the reactions tothe consequences of the Courtyard crisis.I have distinguished three main factors that may help to explain the attitudesand positions of the newspapers?: nationalism versus internationalism,confessionalism and polarized political positions, and have found that the conceptof a ?Christian press? can be defended as well as put into question.