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 structural rationalization of rural firms in Sweden has led to many new creative ways of developing companies. The agriculture sector is characterized by the need of capital in form of buildings, labor and inventory. The rationalization process has led to free capacity in rural firms when new technology make buildings and inventory not longer necessary for the production process. To get a better cost coverage this free capacity can be used to start-up new business areas that help the rural firm to growth.The study aims to identify factors that motives entrepreneurs in rural firms to develop new business areas. The purpose is also to analyze driving forces that lies behind development of rural firms and the forces that support or not support development in rural firms.The study is built upon five cases that all can be categorized as firms with different size and orientation.

Avsikten med uppsatsen är att utvärdera och analysera implementeringen av en ny teknologi, vilken befinner sig i en nätverksdriven marknad. Studien ämnar se till de överväganden företag står inför vid implementering av Anototeknologi, förändringar som implementeringen medför samt de för- och nackdelar som uppleves. För att nå syftet med denna undersökning används kvalitativa intervjuer uppdelade i två fall med två slutkunder till företaget Anoto. Teorierna som används och ställs mot empirin är disruptiv, plattforms teori, nätverkseffekter, switching cost & TCO. Uppsatsens empiriska material består av kvalitativ data erhållen från intervjuer med två Anotopartner: Penboosts Solutions AB och Catrel AB, två slutkunder: Würth Svenska AB och Hemtjänsten i Sundbyberg, tre användare av Anotopennan: två Würthsäljare och en hemtjänstarbetare, samt sekundärdata erhållen från de undersökta företagens hemsidor och annat informationsmaterial.

Today?s electrical grid companies understand that better knowledge of and information about their grid can help realize a smart grid network. One way to gain better knowledge and information about the low voltage network is to install measuring equipment on the substation transformer´s secondary low voltage side that measures the low voltage network losses for that specific substation. By doing so, grid companies can, due to the calculation of the low voltage network losses, identify and address issues such as illegal power dissipation, unmeasured power outtakes, and unsatisfied technical documentation for the substations low voltage network.During 2012, Mälarenergi Elnät AB had a total electrical network loss (both medium and low voltage network losses included) of three to four percent of their total distributed electrical volume. Converting this energy volume into a monetary figure this accounts for a loss of around 30 million Swedish crowns.

The long-term external financing of a corporation is satisfied through the bond market where issues of index-linked bonds, which are discussed in this thesis, is one alternative. (Finnerty&Emery 2001) An index- linked bond is a debt instrument where the investor is guaranteed the principal and premium amount in real terms. As the bonds cash flows are indexed to the inflation this implies that the issuer of an index-linked bond assumes an inflation risk. Purpose: The purpose of this thesis is to describe and examine corporate motives for choosing index-linked bonds as way of financing their business. Realization: Primary data was collected through interviews with corporate issuers of non-swapped index-linked bonds.

This thesis describes possibilities for Metso Paper to lower their costs of spray pipes for their pulp wash press TRPE, with maintained good functionality and quality.Information that can be used by competitors has been censored in this version of the essay.To find solutions, alternative suppliers have been contacted and asked to quote. There has also been a new spray pipe designed. The manufacturing costs of the new design have been calculated.The thesis also contains a concept generation of an alternative product to the spray pipes in installations where a high pressure washer is used.To be able to ask other manufacturers of spray pipes to quote, a demand specification based on the currently used spray pipe was made. This was then sent to two alternative suppliers.An investigation of earlier used spray pipes, and the currently used, shows that the nozzles are a big part of the total costs of the spray pipes. To attempt to reduce the nozzles high cost an concept generation was made to find the best solution for a new design.There was a request that it should be possible to change the internal brushes in the spray pipe without cutting and welding.

This is an essay concerning the differences between boys? and girls? way of learning and how this difference influences the teaching in the technology subject. The method is divided in two. The first part is based on a survey over literature about teaching girls and boys in the technology subject. The second part is based on interviews with three male teachers in the same subject.

To make wave power more competitive on the market Uppsala University leads projects that examine how to accomplish better efficiency in the production. One of these projects is described in this report and examines whether it is possible to make the production of dovetails more efficient by using an industry robot of type ABB IRB6000 S3 M91. This project is using an already presented working method, from a previous project, which involves that the robot picks up the dovetail and moves against fixed cutting machines where the dovetail will be drilled, threaded and milled. Drilling and threading are the sub operations that will be examined in this project where experiments are made with the presented working method and with equipment from Uppsala University.Experiments show whether it is possible to drill the holes in the dovetail within specifications by using the specific robot and the presented working method. The threading operation is examined theoretically if it is possible to accomplish by using the same working method.

Phytoremediation is a technique using the ability of plants to absorb pollutants in their biomass from contaminated soils and remediate it. The plants are then harvested and the soil gets purified. This method is more environmental-friendly than the normally used methods for soil remediation. Glasriket in Småland is an area with large amount of pollutants including arsenic, cadmium and lead. This area must be cleaned from these metals because of the high threat to the environment ant the health of people who live here.

Ethanol fuel is a biofuel, which been widely reported in the public debate and on the fuel market the last years. Ethanol is sold as both E85 and as a five percent admixture of all petrol sold in Sweden. Research studies on ethanol fuel often focus on environmental issues surrounding the production and utilization of ethanol as a fuel, and omits the private and business aspects of the subject. The purpose of this study is to illustrate the economics of ethanol as a fuel. How the Swedish market for ethanol is and how it evolved over time and what the future prospects are.

Länsförsäkringar in Värmland, Sweden, had during the year 2003 a total level of 6.1 percent of people on the sick-list, which was higher than average in the business (4,5%) and for salaried employees in the private sector (3,3%). The average age of those put on sick-list was 47 years, whish is four years higher than the average for the whole LF-group. The cost for the total amount of people being on sick-list at LF-company (6,1%) was estimated to 1 500 kkr, according to a calculation model coming from Försäkringskassan. For every percent the sick level could be reduced, the company would save 239 kkr. To map out the state of health of each and every collaborator in LF, the company offered all employees to make a health profile at the company's health service, Clarahälsan AB.

This thesis describes possibilities for Metso Paper to lower their costs of spray pipes for their pulp wash press TRPE, with maintained good functionality and quality.Information that can be used by competitors has been censored in this version of the essay.To find solutions, alternative suppliers have been contacted and asked to quote. There has also been a new spray pipe designed. The manufacturing costs of the new design have been calculated.The thesis also contains a concept generation of an alternative product to the spray pipes in installations where a high pressure washer is used.To be able to ask other manufacturers of spray pipes to quote, a demand specification based on the currently used spray pipe was made. This was then sent to two alternative suppliers.An investigation of earlier used spray pipes, and the currently used, shows that the nozzles are a big part of the total costs of the spray pipes. To attempt to reduce the nozzles high cost an concept generation was made to find the best solution for a new design.There was a request that it should be possible to change the internal brushes in the spray pipe without cutting and welding.

The purpose of the study was based on scientific literature to describe the quality of life of persons who have undergone a total hip replacement. The method was a descriptive literature review. The results showed that pain was the most obvious change after surgery. Mild pain before surgery was strongly associated with mild pain after surgery. But despite less pain were experienced early, it took 1 year to achieve the full benefits of improved physical function.

I genomsnitt utsätts vi för 3000 reklambudskap under en dag, men bara cirka 14 % av de okonventionella kampanjerna har någon effekt. Vi har blivit för medvetna om hur reklam påverkar oss och för kritiska mot media för att köpa dessa budskap. Jay Conrad Levinsons grundade för cirka 30 år sedan begreppet gerilla marknadsföring. Den här kreativa marknadsföringsmetoden var till en början tänkt för de företag som hade begränsade resurser. Metoden kan vara väldigt kostnadseffektiv och används idag flitigt bland både stora som små företag.

What is the?self? and to become ?one-self?? To resolve this questions possibility I´ve been using the philosopher Søren Kierkegaard metaphysic paradoxes. This essay about the ?self? shows the reader the difference between describing a transcendent and immanent phenomenon and if it´s possible to become or to not become ourselves. The process is a key of the ?self? which Kierkegaard explains the ?self? in and for it-self.