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.

The aim of this thesis is a comparative study of Djuna Barnes' 1928 book Ladies Almanack and turn of the century sexological texts focusing on Havelock Ellis' studies of 'sexual inversion in women'. The study is based on queer theory concepts from Judith Butler and Fanny Ambjörnson as well as Michel Foucault's studies of the history of sexuality. After a presentation of the theoretical concepts and a short introduction of earlier research on Barnes' works my reading and conclusions are presented in five chapters focusing on different theoretical and thematic aspects of the studied texts. A recapitulation and discussion ends the thesis.In short, my conclusions are that Ladies Almanack contrary to earlier research can be read as a queer text, and a form of counter-discourse to the general one regarding lesbianism in the early 1900's. The text also reveals itself as a pointed critique and a satire of Havelock Ellis' writings on 'sexual inversion in women'.

The European Union provide 27 % of total volume raw milk produced in the world. This number is steadily decreasing due to that the world milk production increase is more rapid than EU production growth. The growing middle-class change the demand for food, a higher standard of living increase the demand of milk products as well as other various animal products. Since 1984 the EU milk quota has limited the supply from EU, but the quota will expire April 1st 2015. The European Milk Board expect that the removal of quotas will make the farm gate price decline.

This thesis analyses ideas of gender in the Swedish radical right. The aim of the study is to see if there are any differences or similarities in the way gender is being formulated by a populist radical right party as the Sweden Democrats (Sverigedemokraterna), the extreme right party, Party of the Swedes (Svenskarnas Parti) and the extreme right movement Swedish Resistance Movement (Svenska Motståndsrörelsen). Ideas of gender are presented in the theory chapter which is used later on in the analysis to compare with the radical right organisations of Sweden. To fulfil the aim we have performed a comparative ideological analysis between the three organisations and the base for our analysis is texts from each organisation?s webpage.

Background: 2007 there was 42 000 fall related accidents in Sweden and they are expected to increase the next few years. Fall among elders results in both increasing economically costs and suffering, but they can be prevented. For example has physical exercise shown an increasing effect on the risk for falls. Aim: The aim of this literature review was to investigate what influence Tai Chi has on the risk for falling among elder. Method: A literature review was conducted where eleven scientific articles were analysed with inspiration of the content analysis.

With this thesis I have examined the views of religion among six comparative religion teacherstudents, with the perspecitve of their life stories. I have also examined what stance they want to take due to their personal beliefs in their forthcoming teaching. To achive this I have used in-depth interviews among the six soon examined teacher students, and within the interviews I have had a particularly focus on turning points of the students? life stories. Later on I have used their turning points in an analysis with the hypothesis of ?Rites des Passage? and ?Structure and Anti-Structure?.In my survey I have found a significant relationship between the students? life stories - inparticularly their backgrounds and tourning points - and their views of religion.

The purpose of this essay is to investigate adult students information seeking. We draw a distinction between traditional timetabled studies, flexitime studies and external studies. For many adult students flexitime studies and external studies involve a new kind of studying. The new types of studies entail that adult students must apply themselves to more information seeking. In our study we investigate how the students proceed when seeking information.

Background: We have identified the combination of Knowledge Management and Human Resource Management as interesting because of this constellation has been mentioned scarcely in previous studies. There also seem to be some interesting correlations with personnel turnover.Aim: The aim of this study is to describe and understand the theoretically best combination of Human Resource Management and Knowledge Management, by creating a model. The model is also going to be tested empirically through consulting firms, to see if they meet the ideal combination. With this model we also want to describe in what way the different combinations of strategies will affect the personnel turnover.Definitions: A huge part of this study concerns the theoretical area Human Resource Management, which we have entitled HRM. Similarly, Knowledge Management has been entitled KM.Completion: The study is designed both as a literature review and as a comparative case study in which empirical data has been collected through qualitative interviews with four Swedish management consulting firms.Results: The best combinations of KM and HRM are according to this study that strategies should consist of a thoroughgoing personalization or codification.

Master thesis for Mechanical engineering, at the University of Lund. Incorporated in project Pondora.The purpose of this master thesis is to compare the existing one way packaging system with a proposed return crate system not yet available in Sweden. The comparison is focused on packaging handling in the grocery store.The purpose is also to investigate how operating return crate systems in Norway and Finland function, identify, the problems they have encountered and survey economic and technical aspects. The knowledge we hereby have acquired was subjectively evaluated in the thesis.The Swedish survey has a focus on meat and bread. The surveys in Finland and Norway contain all the products utilizing the studied return crate systems.We have surveyed how the handling of transport packages for meat & provision and bread is done in the store.

In this comparative study, intelligibility (as measured by SWINT; SwedishIntelligibility Assessment) and self-rated communicative ability (as measuredby SOK; a self-report questionnaire concerning communication) were investigatedin 29 young adults with repaired cleft lip and palate (CLP) and in 50 age-matchedcontrols. The purpose of the study was to investigate if the outcome of these measuresdiffered between groups and/or with regard to sex, and also to identify possiblecorrelations between SOK and SWINT. Results show that young adults withrepaired CLP had a more positive attitude towards their communicative ability thancontrols, as did men with repaired CLP compared to male controls. Intelligibilitydid not differ between the two groups. A correlation between degree of intelligibilityand self-rated communicative ability was found in young adults with repairedCLP.

Tyr ? A historical and comparative study of configurations and formations connected to the Old Norse god Tyr. Klas af Edholm This thesis has two aims. One is a discussion of the history of the study of Old Norse religion and related aspects, centered on how general tendencies within the area of research have affected the interpretations of the god *T?waz/Tyr.

This paper is a Master thesis for the Master?s program in International and European Relations in the Department of Management and Economics at Linköping University. As the title indicates, the aim of this thesis is to make a comparative analysis of the conflict resolution initiatives that were employed in the Sierra Leonean and Liberian conflicts. The research questions are: ? What were the root causes and trajectories of the Sierra Leonean and Liberian conflicts? ? What were the conflict resolution initiatives employed in resolving both conflicts? ? Why did the Lome Peace Accord succeed in the case of Sierra Leone whilst the Abuja Peace Accord failed in bringing peace to Liberia? In order to answer the afore-mentioned questions and fulfil the aim of this paper, a qualitative research method has been chosen.

Denna uppsats tar sitt avstamp i de nya svenska kursplanerna för religionskunskap som trädde i kraft år 2011. Här fick kristendomen behålla sin särställning gentemot de andra världsreligionerna trots att skolverkets förslag såg annorlunda ut. Blickar man utanför Sveriges gränser kan man se att trots att landet delar en stor del av sin utveckling med Finland och Norge finns det stora skillnader i religionsundervisningen. Uppsatsens syftar således till att jämföra de tre ländernas kursplaner i religionskunskap för grundskolan och gymnasiet med fokus på kristendomens ställning och det pluralistiska samhället. Här blir frågan om ländernas religiösa situationer (i denna uppsats går detta under benämningen religiösa kartor) central.

Mot bakgrund av problemet varför säkerhetspolitiska ambitioner inte alltid kan omsättas i militäreffekt eller förmåga är syftet att förklara varför Sverige trots större resurser och tydliga politiskaprioriteringar verkar ha sämre förmåga än Finland att genomföra fredsfrämjande insatser.Insatsförmåga definieras som förmåga att på ett flexibelt sätt genomföra olika verksamheter ellerlösa olika uppgifter. Svenska och finska förband i Kosovo jämförs med hjälp av sju kriterier, ochförmågan hos förbanden antas delvis spegla nationell insatsförmåga. De viktigaste slutsatserna äratt de undersökta förbanden har likvärdig förmåga, men att den svenska kontingenten haft högrepersonalkostnader samt högre kostnader för hyror, varor och tjänster. Vidare anges att de svenskametoderna för rekrytering och utbildning är något mer komplicerade och därmed merkostnadsdrivande än motsvarande finska. Slutligen framhålls svårigheterna med att dralångtgående slutsatser enbart grundade på jämförelser av personalstyrka och kostnad..

This essay is about gender equality in a Swedish upper secondary school. The aim is twofold: to obtain knowledge about feminism, gender equality, boys´ and girls´ situations in schools and gender equality work there; and to find out if government management documents for schools work effectively when it comes to promoting gender equality in schools. There are four research questions: How do teachers interpret what´s said in management documents for schools? What strategies do teachers use to promote gender equality? What opportunities and obstacles do teachers see for promoting gender equality at the specific school? And, finally, do the management documents for the school work effectively when it comes to promoting gender equality?The study has a socialist feminist perspective, which sees gender differences as a result of a mix of biological, historical and social factors. Important theoretical standpoints include gender socialization as an explanation for how girls and boys become women and men.The results of the study points out that teachers interpret management documents differently, and that they find the documents hard to understand.