Today, there are a number of different models and methods used to estimate the equity value of a company. A common tool for valuating stock prices is the usage of different multiples. This is a method used to determine the value of a company, by examining and comparing the financial ratios of relevant peer groups. The disadvantage with this method is that it does not take all the important aspects, such as risk, investments and capital structure, into consideration. However, this study investigates if the key value, called discounted cash flow (DCF), can be integrated with the valuation of the multiples.

IN THIS THESIS WE EXAMINE LEAN IN HEALTHCARE, IN PARTICULAR WE LOOK AT THE PERCEIVED CHANGES BY THE PEOPLE WORKING IN THE PROCESS AS WELL AS THE ONES WORKING WITH MORE ADMINISTRATIVE TASKS. WE ALSO ASK OURSELVES IF THESE CHANGES ARE SUSTAINABLE. OUR STUDY IS DONE ON THREE CLINICS (LOCATED IN SÖDERTÄLJE, LANDSKRONA AND MALMÖ). THE STUDY IS PERFORMED THROUGH DEEP-INTERVIEWS WITH A FEW KEY PEOPLE IN THE DIFFERENT CLINICS. FURTHER A SURVEY IS SUBMITTED TO EACH OF THE THREE CLINICS TO GET A BROADER INSIGHT OF THE PERSONNEL'S VIEW ON THE CHANGES.

The purpose of this thesis is to investigate the status of Swedish real estate companies in terms of financial health and risk of financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the deceleration in the economy and in the real estate sector have forced the real estate companies to make large write downs, in line with the relatively new accounting rules, IFRS. Write downs are likely to reoccur during the following periods and real estate companies will therefore probably be forced to continue to show negative results.

This report documents the development of a software system for automaticscheduling called Hazel. This system is comprised of a server where an automaticscheduler has been implemented, as well as a web and mobile applicationthat allows users to interact with the system. The scheduler hasbeen developed with the functional programming language Haskell and usesa SAT-solver.Manual scheduling has long been the bane of managers everywhere, asmatching the needs of the employer with those of the employee is often adifficult and time-consuming task. There already exists several automaticschedulers that attempt to solve this problem. The issue with said schedulersis that thay tend to be expensive, or developed to only fulfill the needsof a particular organisation.

SammanfattningDatum: 18 januari 2013Nivå: Kandidatuppsats i företagsekonomi, 15 hpInstitution: Akademin för hållbar samhälls- och teknikutvecklingFörfattare: Simon Brodahl Pontus Eliasson David WahlbergTitel: Jag är organisationenHandledare: Johan GrinbergsNyckelord:Delaktighet, engagemang, delaktighet i beslutsfattande frågor, psykologiskt ägandeskap, anställdas välbefinnande och kunskapsspridning.Frågeställning:- Finns det ett gemensamt synsätt på delaktighet och engagemang inom ABB Motors & Generators?- Vad kan göras för att öka delaktigheten och engagemanget inom produktionsdelen och vad kommer detta leda till?- Vad bör ABB: Motors & Generators ha i åtanke vid applicerandet av delaktighet inom produktionsdelen i framtiden?Syfte: Syftet är att utifrån teoretiska referenspunkter analysera ABB:s verksamhet ur ett engagemangs- och delaktighetsperspektiv som ligger till grund för en analytisk diskussion vilken utmynnar i förbättringsförslag.Metod: Den teoretiska referensramen är konstruerad med hjälp av vetenskapliga artiklar och litteratur som behandlar ämnet engagemang och delaktighet. Det empiriska materialet består av en kvalitativ studie bestående av tre djupintervjuer.Slutsats: ABB Motors & Generators innehar ett tankesätt som behövs för att främja ökad delaktighet och engagemang hos de anställda. För att öka medarbetarnas engagemang till organisationen, krävs det att kommunikationen är bra mellan de olika funktionerna. Det är även viktigt att produktionsdelen känner förtroende för ledningen samtidigt som ledningen ger medarbetarna bekräftelse.

Media has in the last year been dominated by news about the current financial crisis around the world. For the banking system in Sweden the crisis began to show in the beginning of 2008 and there where a lot of speculations about how serious the crisis would be and it?s consequences. In several aspects, the banks' situation in the current crisis, are linked to the banking crisis in the 1990s. Although these crises have had different break-out reasons, there are several parallels between these crises to be drawn.

Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

Mental illness is today the leading cause of long-term sick leave and insomnia, anxiety, depression and burnout are among the most common conditions. The aim of the study was to investigate the stability of these conditions and how this is influenced by gender and age, as well as the extent to which these states are risk factors for each other. The participants were a random sample (n = 2336) from the general population in the age of 18-79 years. The results showed that stable illness was more common among women than men, and that stable illness decreased with aging. The stability itself was not affected by gender or age. Relations between the conditions were bidirectional and they constitute major risk factors for each other (odds ratios, OK = 2.37 to 6.46). The largest risk factor for a condition is, however, previous occurrence of the same problem. Previous burnout was found to be a significantly larger risk factor for future burnout than previous insomnia for future insomnia (OK = 9.63 and 5.74, respectively). The results suggest that insomnia, anxiety, depression and burnout, despite their differences, are similar regarding symptoms and underlying causes. The importance of early interventions to prevent comorbid conditions which are more complicated and more difficult to treat is emphasized..

Managing credit risk might be the single most important business area for any commercial bank. The assessment of "good" and "bad" corporate clients is a important task for a creditor. A bad debtor is a corporate client with hardships in meeting the continous claims (interest payments) that a creditor requires. One way of evaluating or separating a "bad" client from a "good" client is to assess the propensity for the client to file for bankruptcy. This thesis examines 226 firms in the Swedsh market in the quest of predicting corporate bankruptcy.

Social media has recently expanded dramatically, as more people are using different media such as blogs, Facebook and Twitter, to express their opinions. This increases the possibilities to spread information and an unclear legal regulation in this area can create adverse consequences. Freedom of expression is a constitutional right, which forms an important cornerstone of a democratic society. Public employees? freedom of communication means that they can submit information to the media, without fear of reprisals from the authorities.

To make it easier for forestry planning the forest owners needs data which describe characteristics of the forest. Such data you usually get from some type of inventory. A relatively new technology which probably is getting more important in the future, is laser scanning because of lower costs. But because the laser technology is relatively new you need to compare it with conventional inventory technologies to get better understanding of the possibilities the laser technology gives. This work intends to estimate field measured characteristics of the forest from laser data with help of regression analysis and then see which of the field measured properties that best could be estimated and which laser variables that gave the best results. This study shows that heights has the best estimates, but biomass, diameter and volume also gives good estimates.

MPC is the company Exova Metech?s operating system that contains all the information needed for the company's objectives and guidelines to permeate the company. How changes in the MPC should be communicated with the company's employees can be seen as problematic. Routines that have been changed in practice, the process owners do not always update in the MPC, it leads to that the employees can not ensure that duties are performed properly. It is therefore important that management takes its responsibility by providing updated information.

The study was conducted on 72nd company at Livgardet in order to find out what motivators makes the soldiers stay. The material in the essay is based on an interview with soldiers from the 72nd company. The motivators are then categorized in the model Employee Motivation: A Powerful New Model. The model is based on human drives and I used as a tool for the analysis to identify lack of motivation in a working place. The study shows that the key motivators that make soldiers stay is: the opportunity to go on a peacekeeping mission and comrade/esprit de corps, the soldiers state that they will quit without these two essential motivators.

Audit is a common concept in Sweden. This occurs in many contexts and situations and may intend a wide spectrum of areas. It might consider environment audit, amateur audit, internal auditing, external audit etc. In the business community external audit and the associated external auditor is possibly, from the general public's side, the most recognized. The external audits purposes in big features are checking limited companies economic accounting along with the board and CEO: s management.

Companies have in the past decades changed fromtraditional manufacturing organizations into serviceorganizations. For these service organizationsinformation and competence have become animportant resource. The traditional view oninformation is that an employee use and search forinformation to reduce uncertainty for their decisionmaking. Even though information is strategicallyimportant for organizations, information is not valuedin any way. Hence, this thesis aims to valueinformation in terms of the utility it brings to theorganization.The conclusion is that four factors are important whenvaluing information in terms of utility.