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.

The aim of this study was to investigate how a workplace should be formed to promote health according to the employees. The study was made in IKEA handla hemma in Älmhult, Sweden. The aim of the study was to find out why people experience health at their workplace environment, from a salutogenetic point of view. The study is based on 12 strategically selected interviews and where analysed according to Grounded Theory. This resulted in a model where the core category was ?The prevailing spirit of the organisation? and the five main categories was ?That the organisation creates favourable conditions to promote health?, ?That there is a god atmosphere amongst the colleagues and the bosses?, ?The personal point of view about health?, ?The relationship to goals and responsibility? and ?The personal point of view about their surroundings?.

One of the most distinguishing features of contemporary globalisation is production fragmentation, a splitting up of the manufacturing of a good into several different stages. Production fragmentation creates new opportunities through vertical specialization; a country incapable of mastering the entire production process may specialize in the manufacturing of one separate part. The aim of this thesis is to examine to what extent international integration affects a country?s ability to engage in vertical specialization in an industry characterized by production fragmentation. The analysis focuses on the european integration process over the last decade, where countries in eastern Europe with relatively low labour costs have been integrated with more capital abundant western economies.

This paper aims to describe the variation and develop a method to control the production for the product Metropol Kaktus from the snuff developer Fiedler & Lundgren. We are going to use the requirements from the product specifications as limits of the expected quality when we present methods to control the process. One method attempts to control during the process and the other attempts to maximize the number of products with strived quality before the process starts. Metropol Kaktus is a product produced with high quality, the mean weight is 20,023 gram and this is very close to the weight, 20 gram, which is reported in the product specifications. The variation in weight variable is less than what is reported in the specifications and the minimum weight is over the limit set by Livsmedelsverket.

How do we match our education with the needs of the construction line of business and the requirementsof the Swedish National Agency for education? Is there something that we have to change?In this study I have asked our former students about their opinion of our education and I have also asked them to give me their view on what a good teacher is like. I have been able to benefit a lot from their answers in my efforts to be that good teacher. This survey took place at Facebook.The answers showed that we carry on a piece of solid workmanship. But you can always improve, try harder.

This Masters thesis is analysing four Swedish novels written by first time authors published between 1993-2002. The purpose is to make the fictitious main characters illustrate what conditions and obstacles there can be for the individual of today to create a self-identity. Anthony Giddens ideas about the self in the late modern society are used as a theoretical framework. In the core of Giddens theory is the concept of reflexitivity which means that the self must be constructed in a continuous fashion because the overall conditions in society are subject to constant change. The questions posed in this study are dependable on Giddens in general and the concept of reflexivity in particular.

This is a qualitative study about Art transformation and commodification in the digital age. The study applies a rhetoric analysis with the aim to understand how art sellers, gallery owners and entrepreneurs take part in this transformation process through their websites? presentation texts ?about us?. The analysis is related to communication theories but it is also inspired by other theories such as Gramsci?s hegemony theory and Bourdieu?s cultural critical theory.

The main focus for this essay is to describe the relationship between human and nature through a material investigation that takes its shape through sculpture. With the help of a fairytale-like story the reader can share the creation of the sculpture and how my thoughts flow through the process that will result in an exam project. Rooted in earlier projects I discuss the crash between civilization and the wilderness as well as talking about the likeness of the creative process and child play. I also discuss the body's place in the forest and the loneliness that we humans created that has cut us off from the rest of the creatures and plants in the forest. My aim is that in the final piece I will create a fiction place where these can be joined together again.

Detta är en studie om lärande- och skapandeprocesser. Mer specifikt innefattar studien en observation av hur jag arrangerar 3 låtar för olika instrument under en tidsbestämd period. De frågor som behandlas är vilka tekniker jag använder, vilka problem som uppstår och hur det fungerar att arrangera på tid. Slutsatsen av hela observationen har visat att det är en bredd av faktorer som samspelar i kompositionsprocessen. Det har visat sig att jag applicerar intuition, diskursivt tänkande, musikteoretisk teknik och erfarenhet i arrangeringen av musik.

The purpose with this bachelor thesis is to identify risks and insufficiencies concerning the production at WilloMaskin AB. The project is limited to only 4 machines, where theories as ?OEE? (overall equipment efficacy) should be illuminated and analyzed. The theory of ?Single Minute Exchange of Die? is also presented.The method used in this project is mostly based on qualitative studies but also quantitative studies are presented.

The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.

In cooperate with Asko Cylinda we have developed a new heat system too short the process time and reduce the energy consume in a dishwasher and still have it too be a class AAA. The environment and quality is important for the company too still be the number one on the market, If they want too keep that position the product developed of new innovations will be very important. The systems we have developed are more effective and reduce energy up too 25 %. The process time is reduced too less than two hours, from the today two and half-hour. The solutions are too heat up the rinse water and the dishwater at the same time, with a new heating system and it make are solutions unique and effective. Its good for the dish and the environment.

Libraries all over the world struggle against the threat of decreased funding and a lack of governmental interest. In countries with an under-developed library sector the interest from the government is often minimal or non-existent. Since the 80´s Sida, the Swedish International Development Cooperation Agency has contributed to the library development in Central America through the Royal Library of Sweden. Nicaragua was the first country to be counterpart in the project. For a period of eight weeks I have completed a field study in Nicaragua and visited the National Library Rubén Darío and public libraries in the country.

During spring 2001 we have been involved with our bachelor thesis at Doberman Digital Agency, an Internet related webdesign company. We have focused our work on the registration process via digital medias such as the Internet. During our workprocess we have been conducting a number of studies and analyses of workrelated materials. Ethnographical methods such as structured interviews and participant observations were primarily used in our work. We also widely used brainstorming in our designprocess.

Due to the globalization and the changes in the market, companies have now realized the importance of a strong brand. This has led to the phenomena outsourcing. The relation between the branding consultant and his or her client has changed. Earlier the consultants worked as a single unit and were given a task to independently accomplish the assignment. Today there has to be co-operation between the two parties.