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.

It is important to understand the process of appraisal of a business in order to establish its value. The purpose of our thesis is to establish which methods and models are used when evaluating a business and investigate the factors that may affect the value and price tag of a business. We have used a qualitative approach by conducting both indepth interviews and a survey as well as reading literature within the field. The main conslusion in our findings is that the common practice of discounted cash flow is widely used when bestowing a monetary value for a business, and in order to raise the value a well established customer relationship was the single most important factor. As far as lowering the value, the answers were of such a wide spread that a single factor could not be attributed.

This study is an attempt to shed light on the importance of fiction as a bridge between different cultures and traditions. The objective of this essay is threefold. First it explores the potentiality of fiction as a communication channel between different cultures, societies and social groups. Secondly, it studies the availability of foreign fiction in Swedish language. And thirdly it tries to approach and analyze the structures and mechanisms behind that availability.

Aphasia is a disease that brings on disability. The purpose of the study is to describe the daily life when afflicted with aphasia and gain a deeper understanding of persons with aphasia in working ages. The study was made with a qualitative approach with a combination of data sources; literature, internet lectures, live lectures, interviews with personnel in medical and educational services and three persons with aphasia. More research in aphasiology is welcome. This may be aimed at developing knowledge about the importance of communication, of active participation in the social environment, and the achievement of improved attitudes towards people with disabilities. The study should give rehabilitation actors and close relations knowledge and support in their action when they meet people with aphasia..

The aim of this study is to analyze how intercommunication between offenders are presented with artefacts during the planning and implementation of a robbery in a cash depot in Stockholm. The methodological approach is based on empiricism from police investigation protocols, which leads this study to a case study. The ambition is to analyze the empirical material from a sociocultural perspective. The results shows that the offenders use artefacts to plan the crime with artefacts within an internal intercommunication between the offenders. After the planning artefacts such as a helicopter, explosive material, telephones, saws and ladders have been used in an intercommunication to implement the robbery which leads to an analysis that hierarchy depends on the role of the artefacts, only when technical artefacts are included in the term of hierarchy..

This is a qualitative and hermeneutic study where I describe, analyze and interpret four Swedish teachers' perceptions of the importance of writing as a way of acquiring knowledge. The purpose is to highlight attitudes to writing and their impact on the teaching practice. The theoretical background discusses the autonomic aspects of scripture and pedagogical positions concerning writing instruction. Results show that the teachers teaching positions can be traced back to their approach to writing. However, in this study, it is difficult to tell exactly what these consequences are because the approaches of the teachers? are similar.

The aim of this essay is to problematize the role of living support in a group home and to examine staff reflections about the users' opportunities for and possibly limits to self determination and, in addition to this, how they work towards supporting this right. The study is conducted through seven semi-structured qualitative interviews. The theoretical points of departure are theories of empowerment and paternalism. We have analysed the study results from the vantage point of these theories. The results are consistent with earlier research showing lack of guidance for supporters and also a lack of common approach towards users..

This paper explores the theoretical and practical uses and limitations of battle-field archaeology. The author aims to paint a big picture of the subject of exca-vating, understanding and theorising about historical battlefields done every day by archaeologists. Its approach places much weight on a quantity of examples rather than exploring specific excavations in every detail, in an effort to give the reader an understanding about how battlefield archaeology works. It stresses the need for battlefield archaeology as a way of obtaining and securing impor-tant archaeological and historical information before it is lost to science. The author tries to evaluate the subject in a critical and pragmatic fashion in order to establish a clear understanding about the facts of battlefield archaeology..

The purpose of this study was to examine the use of manipulative materials in mathematics education with the main focus on grades 4 to 6. With the use of a phenomenological approach all the aspects of this phenomenon was examined. Qualitative interviews, participant observations and comparative content analysis of textbooks has been conducted to investigate the use of manipulative materials in mathematics education. The results indicates that the teachers that were interviewed possesses good knowledge of this teaching method. However these teachers struggled to find time to put this method into practice and there was not enough teachers to attend these classes.

Gothenburg municipality has a lot of natural water. This paper enhances the function and importance of water in the city. It also deals with the problems of sewage water and flooding. Gothenburg has reached an advanced stage of water planning. By developing a Waterplan, the municipality highlight that water has an important position in the urban planning.

The middle ages is a time in our history that is often used as a frame when portraying fantasy on tv. HBOs immensely popular series Game of Thrones could easily be counted as one of these. But to what extent does the creators of the series approach the history of our world while creating their own? The aim of this essay is to analyse a number of characters from the tv- series out of gender- and their place in the social structure and then compare the findings with the image of the middle ages that is given in academic research. By analysing the two released seasons of Game of Thrones the study has shown that there are many similarities between the fictional world and the actual world but that it also differs through choices made by the creators of the series. .

Package design constitutes an important marketing and differentiation tool in an increasingly competitive food market, particularly in the category of daily consumer goods where the turnover rate is high and the purchases are based on self-service (Hine, 1997; Spethmann, 1994; Underwood, 1999). Media fragmentation undermines the traditional marketing tools and the demands for packaging are bigger than ever. A package must not only sell a product, but also tell, through design, how the product is used and express the values that the trademark owner wishes to convey to the end customer (Underwood, 1998). The understanding of the role of packaging as a marketing tool has increased, but the initiators inside the packaging industry in Sweden still think that the Swedish packaging industry is developing slowly. They often describe Swedish packages as homogeneous and unimaginative.

Equal treatment in school is an on-going debate in the Swedish society. At the same time teachers around the country struggles to make ends meet because of a heavy workload. Voices have been raised that teachers no longer have the time to actually be teachers since they get piled up with paper work and other administrative tasks. However, schools are bound by law to take action against harassments and discrimination of any kind. There is also an overall policy in the Swedish national curriculum that every school must embrace diversity and actively teach students about solidarity and respect.

This essay is a narrative analyze of the computer game Halo. The purpose of the essay is to see what function the narrative elements have in a computer game of the action genre. The analyze is done with a neo-formalistic approach according to the theory of David Bordwell and Kristin Thompson. The choice of game was based on it's positive reviews mentioning the story. The essay tries to give a picture of research in the field and researchers views on narratives and computer games.

The purpouse with this litterature review is to investigate how women diagnosed with fibromyalgia handle their disease and what it implicates for a partner. The questions are: How do women suffering from fibromyalgia experience and deal with their daily life? What does it mean to live with a person diagnosed with fibromyalgia? In order to answer these question, scientific articles were reviewed and then analyzed with an inductive approach. The analysis generated three themes concerning women's experiences and dealing with fibromyalgia: losses/adjustment, changed relationships, lack of knowledge and three themes describing partners' experiences: increased responsibility/new tasks, changed relationships and lack of knowledge..