Background: The difference between the market value and the book value of the companies has dramatically increased. One explanation is that the inflow of capital on the market has increased. Another explanation is that companies have a larger share of intellectual capital. The question is how this has influenced the company-valuator's use of valuation-models? Purpose: The purpose of this study is to find out what relevance the substance valuation model has, the DCF-model has, and also discover new valuation-models, among company-valuators.

The study examines conceptions of identity among girls with foreign background. The aim was to study how identity is understood by the girls based on ethnicity, images of the origin, the value of gender and the meaning of the family. The theoretical approach was post-colonial theory based on Stuart Hall in combination with gender theory by Yvonne Hirdman. The study was conducted using qualitative individual interviews of open character with six girls. They were aged 17-18 years old and were born in Sweden or had lived here since the age of six.

The aim of this master thesis is to investigate how parents? in multilingual families perceive language learning and reading for young children, and how their practice of this can be understood in relation to their language situation and cultural background.This study focuses on the interaction between parents? and young children in the light of the literacy practice. Important concepts such as early childhood literacy and family literacy have been used to study language, culture and literacy practice as phenomena that interact. The theoretical framework is a sociocultural perspective. Through qualitative interviews with seven parents?, it was found that multilingual families have a strong ambition for their children to learn all the languages spoken in the family.

Background: Each year approximately 30 000 people suffer from stroke in Sweden, often with substantial mental and physical consequences. Those who suffered from stroke handled the situation by mourning what they had lost and by accepting their changed body and life situation. For those who provide care for people who has suffered a stroke help and support was required. The caring science perspective was based upon caring and suffering. Aim: The purpose of this study was to describe family caregivers? experiences of caring for persons who had suffered a stroke.

Our paper is a study about youth and their self-images. During our practical training period we found that the problems young people had always were connected with their self-image. We therefore wanted to find out what youth believe influence their self-image. The purpose of our study was to examine young people and their self-images in a perspective of the ecological systems model. Essential issues have been what self-images young people have, what they consider influence their self-image most, how they think they can resist influence from the environment and how they would like to be influenced by the environment if they could decide themselves.

Foreign invested SMEs have recently become increasingly interested in China. The enterprises are in this report categorized as second wave companies since they follow the footsteps of previous pioneers, of which mostly were larger companies. The ambitions of the SMEs are either to sell products on the ever expanding Chinese market or to utilize the potential of low cost production for global markets. The existing literature is fragmented and solely based on the experience of larger companies. We believe that SMEs are facing new and different challenges, and thus a new generic theoretical frame work is desirable.

Syftet med denna studie är att ta reda på huruvida det föreligger en skillnad i företagsprestation mellan familjeföretag och icke-familjeföretag. För att göra detta har en kvantitativ metod tillämpats. Undersökningsåren är 2003-2011 och företagen som har undersökts har varit små och medelstora företag på den svenska marknaden. Slutsatsen är att det inte föreligger någon prestationsskillnad mellan familjeföretag och icke-familjeföretag..

In light of the coming workforce shortage in Sweden the competition for human capital will be intensified on the market where employers compete in order to attract skilled labor. The competition will be most noticeable in the knowledge-intense industries, where the employees are seen as the companies? most valuable asset. The purpose of this paper is to examine how small knowledge-intensive companies can improve their position in the labor market by using the HR-model People Capability Maturity Model in order to affect their companies' Employer Brand. We take the basis of the theoretical framework in which we examine and identify the key dimensions of the Employer Brand concept and present the People Capability Maturity Model more closely.

This thesis analyses the cost accounting system KPP and its use within the Swedish health care. KPP is designed to calculate and assign health care costs to individual patients. This would facilitate evaluations and comparisons of the costs for certain diagnosis, patient groups or clinics with a different mix of diagnosis. The study investigates the following questions: 1. Does the KPP-model theoretically work as a cost accounting tool for health care purposes? 2.

New family stuctures are constantly emerging in society. Are these changes mirrored in foster care practice? The aim of this study was to explore to what extent homosexual families are represented when a child is given a foster home. The nuclear family has throughout history been assured a stable position both in society as well as in the foster care practice. During the last ten years a homosexual relationship has been legaly accepted through different amendents and it has also been more integrated and accepted in society.

Syftet med studien var att bland högskoleanställda undersöka skillnader i Work-Life Balance och arbetstillfredsställelse beroende på deltagarnas kön samt beroende på om deltagarna hade barn under 18 år eller ej. Studien syftade även till att undersöka skillnader i arbetstillfredsställelse beroende på deltagarnas ålder. I studien ingick manliga och kvinnliga högskoleanställda som arbetade minst 80 % och som undervisade och/eller forskade inom den aktuella tjänsten. Studien genomfördes som en web-enkätundersökning på två högskolor i Sverige. Totalt besvarade 125 deltagare på enkäten som utgick ifrån två olika mätinstrument; Netemeyers, Boless och McMurrians (1996) skala som användes för att mäta Work-Life Balance uppdelat på Family-Work Conflict samt Work-Family Conflict och Minnesota Job Satisfaction Questionnaire (MSQ) som mätte inre och yttre arbetstillfredsställelse.

Aim: The analysis model was introduced after several audit-scandals in order to enhance the confidence in the auditors? independence. Our purpose with this essay is to find out if the auditors experience that the stakeholders? confidence in their review of the financial information has increased as a result of the analysis model. We also strive to describe the function of the analysis model in order to give the reader a deeper understanding in this subject.Method: The scientific approch we have used in this essay is a qualitative survey method, in order to find out the auditors opinion and attitude regarding the analysis model and whether the stakeholders? confidence in the financial information has increased as a result of its introduction.

Construction and maintenance of forest truck roads are a necessary element of industrial forestry. Payment for contracting services in this context can be done according to a number of payment models. This study will focus on the methods and consequences associated with a change of Holmen Skog?s payment model from per hour to per metric ton for ballast hauling. The aim of this study is to improve the economic efficiency of Holmen Skog?s ballast hauling in construction and maintenance of forest truck roads. This is done by formulating and evaluating a proposal for a payment model based on crowns per ton.

In the pulp industry, digesters are used to disolve lignin in wood chips. The concentration of lignin is measured and is called the Kappa number. In this thesis, the question of whether an online Kappa sensor, taking samples from the mid-phase of the digester, is useful or not is analyzed. For the samples to be useful, there has to be a relationship between the measured Kappa at the mid- phase and the measured Kappa in the blowpipe at the bottom of the digester. An ARX model of the lower part of the digester has been estimated.

The purpose of this essay was to study how youths think about their youth and future. Our intention was to study in which order of priority today's high school students in Helsingborg ranked family life, education, career and vagabonding. We also investigated what the term adolescence meant to them.Our main questions were how our respondents looked upon their youth and their future. In which way did they give priority to family life, education, career and vagabonding and why did they give these priorities? Which meaning did the respondents lay in the term adolescence?The study was based on interviews with seven young people, studying at a communal high school in Helsingborg.