Datum: 2010-06-03Kurs: Kandidatuppsats i FöretagsekonomiLärosäte: Mälardalens högskola, VästeråsInstitution: Akademin för hållbar samhälls- och teknikutvecklingTitel: Företagsvärdering med Fundamental analysFörfattare: Sebastian Järvinen och Slavisa StupicHandledare: Riitta LehtisaloExaminator: Cecilia LindhFrågeställningar: Vilka värderingsmetoder och modeller är mest lämpliga för en värdering av Eolus Vind AB?Är Eolus aktie över- eller undervärderad?Vilken påverkan har avvikelser gentemot prognos i värderingen av Eolus?Syfte: Syftet med studien är att utföra en företagsvärdering av Eolus för att fastställa om dess aktie är över- eller undervärderad samt behandla osäkerheten kring en värdering.Metod: I studien har en deduktiv metod tillämpats då vi valt att utgå från redan befintlig teori. Vidare har kvalitativa och kvantitativa metoder tillämpats för att få en djupare förståelse för hur värderingsmetoderna och modellerna används i praktiken som sedan ligger till grund för värderingen av Eolus.Slutsats: Lämpligaste metoden för en värdering av Eolus är en så kallad DCF analys, där en fundamental analys ligger till grund för de prognostiserade antaganden. Det innebär att bolaget, marknaden och dess bransch studeras för att sedan ligga till grund för de prognoser och antaganden som krävs i en DCF analys. En multipelvärdering är att föredra då den anses göra DCF analysen komplett.

Abstract Title: A messy story ? a case study of Secorocs process flow of DTH-pipes Presentation date: 2010-06-02 Course: Bachelor thesis in businessAuthor: Kristoffer ForsmanAdvisor: Kjell GustafssonKeywords: Management control, process control, lean production, process flow analysisPurpose: The purpose of this bachelor thesis is to develop an overview of the process flow for a specific product, and with the help of this mapping based on a lean production philosophy show possible improvement proposals and how these can lead to a more efficient process flow.Methodology: I have used a case study of Secorocs DTH-pipes and my primary data are gathered through interviews and observations. I have used theoretical framework to establish a process flow analysis. This is to obtain data on process activities and whether they are creating value or not. This leads to a current mapping of the situation in Secoroc on DTH-pipes and then analyzed and suggestions for improvement are developed.Conclusions: That by using the above mentioned mapping of process flow of DTH-pipes, problem areas could be illustrated.

År 2011 startade SDC, skogsnäringens IT-företag, arbetet med att övergå från en funktionsorganisation till en processorganisation. Detta har medfört förändringar i ledarskapet då tidigare avdelningschefer har ersatts med process- och resursägare. Syftet med denna undersökning har varit att identifiera förbättringsförslag för samarbetet mellan process- och resursägare vid SDC. Studien har en kvalitativ ansats då samarbetet mellan process- och resursägare har studerats. En kvalitativ ansats har valts då målet är att uppfatta informanternas upplevelser kring samarbetet mellan process- och resursägare så nära verkligheten som möjligt.

Denna studie behandlar begreppen process och produkt. Syftet är att genom ett hermeneutiskt perspektiv undersöka några bildlärares syn på begreppen process och produkt i bildundervisningen på högstadiet. Tidigare har fokus legat på elevers färdiga produkt men idag är bedömningen i bildämnet mer fokuserad på elevers process (Skolverket, 2012:3). Undersökningen genomfördes genom  kavlitativa intervjuer. Intervjufrågorna är förankrade i Lindströms (2002:4-5) process- och produktkriterier.

Kreditderivat är ett finansiellt instrument som upplevt en explosiv utveckling på stora finansiella marknader som exempelvis de i USA och England. Dock har denna massiva utveckling, relativt sett, uteblivit på den svenska finansmarknaden. Denna kandidatuppsats syftar till att undersöka vilka faktorer som påverkar användandet av kreditderivat i Sverige. Både positiva och negativa faktorer avhandlas på ett objektivt sätt med relevanta källor av olika slag. Fokus ligger på grundformen av kreditderivat, Credit Default Swaps.

?I uppsatsen utreds Adjudication Bond, vilket i Sverige är en ny typ av bankgaranti. För attbedöma denna görs en jämförelse med hur bankgarantier som rättsligt institut förhåller sigtill svensk rätt. Bankgarantier används både i Sverige och internationellt. De utgör säkerhetför ett underliggande avtals riktiga fullgörelse.

This essay analyzes the production process in connection with the original play Utopia 2012, which premiered at Backa Theatre, Gothenburg, Sweden on 27 October 2012.The aim of the essay is to seek a deeper understanding of this particular production process. No universal process plan was employed when creating Utopia 2012. Therefore, taking into account artistic, technical and administrative aspects of the work, a chronological process map has also been constructed in connection with this essay, in order to clarify each step of the theatrical working process.The theoretical approach is hermeneutic, and the material is based on interviews with key individuals with different professions and functions within the working process in order to gain multifaceted perspectives and results. The interviews took place at Backa Theatre with the exception of those held by telephone with the project?s two producers, both of whom by that time no longer worked at Backa Theatre.The findings of the essay mostly indicate that, with the significant exception of director Mattias Andersson?s artistic vision, no fixed process map nor explicitly articulated common goals were employed in this particular theatre production.

The aim of this diploma work was to obtain a review of the appeal process in Sweden under the Planning and Building Act and the possibilities of appeal in the planning and building permit process. The work was intended to identify potential problems surrounding the appeal process and possible efficiency measures. The goal was to form a report that provides a satisfactory overview of the appeal process in theory and practical application as well as provide relevant concrete proposals on how the appeal process can be streamlined.Background and facts surrounding the work were taken from different types of literature and through several interviews with representatives in government, industry and politicians.The main problems related to the appeal process are in the long processing times and the high number of appeals. There is a great interest to streamline the appeals process and the government is going to launch studies in which possible future actions will be investigated.It is possible to appeal for up to two instances before you need a so called ?leave to appeal? in order for your complaint to be passed on to the next instance.

This paper is concerned with surveying the possibilities of implementing a futures market based on the valuation of non-commercial real estate in Sweden. We base our survey on a theoretical speculation of how such a market would operate and what instrument would best suit the marketplace. After reaching our solution we survey key experts to receive their feedback on our suggested solution. Their feedback includes, who are potential operators on this market and their motives, possible effects of such a market on the real estate market and other aspects of society..

In a global context the traditional democratic process is facing new challenges. Scholars are talking about a transition from government to governance, where local and regional networks as well as international collaboration are an important part in how regional policy is produced and implemented. In this paper the processes in regional projects funded by the European Union are considered, and related to the traditional democratic process. The study has been fulfilled through informant interviews with representatives from four EU-projects. The interviews are supplemented by a qualitative text analysis of current statutes.

On the first of January 2012, a new public authority was formed in Värmland, due to a new legislation on public transport. The first task for the new public authority was to produce a plan for the development of public transport. In order to do so, it had to execute an extensive consultation process about the long-term goals of public transport. The purpose of the thesis is to investigate how a public authority can use a consultation process as a means to clarify accountability and produce unified goals. To answer that, I have done a case study about how the new regional public authority in Värmland for public transport has acted in the process of writing a plan for the development of public transport.

There are various value-influencing factors that have various effects on the value of a cooperative flat for buyers. What generates value is individual and different from buyer to buyer, but also between buyers and real-estate agents. Consequently, the real-estate agents who perform valuations can make incorrect estimates of a residential value. Therefore, it is important to examine which factors are important for buyers to prevent incorrect valuations. To find out which these factors are and which of them that are the most important for potential buyers, previous research has been done in larger cities in both Sweden and other countries.

It is important that companies knows how to handle a complaint when they receive one from a customer. This information could the company take care of and use when they develop new services. Furthermore a good complain handling leads to satisfied and loyal customers which increases the revenue for the company. We have examined how SAS handle their internal information process and if this process affects the information and in that case how. The study is performed with a qualitative method, based on deep interviews.

This thesis has aimed to study steering process and institutionalization in the context of educational policy work. This has been conducted by using empirical material from the political decision-making process that preceded the implementation of a new national program on how principals should be educated and certified. By using an aggregated theoretical point of view containing new institutionalism and traditional Swedish curriculum theory, the process was analyzed from different perspectives. The results depict a process that contained several actors who tried to shape the principal education program differently. From the theoretical perspectives, the decision-making process could be understood as an act of both self-interest as well as trust in their own beliefs and cultural values.

Sweden is facing a shift in generation where the people born in the 1940s are starting to retire which results in consequences. Before the year of 2013 more than 180 000 companies will have to change owner. A study indicates that the majority of all Swedes in the age of 18-70 can consider becoming company owners.Only ten percent of the companies for sale will reach the company broker and another 15 percent will be mediated by legal experts and accountants. This means that 75 percent of the companies for sale will not be available for the public market. As a potential buyer this is a problem.