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 May 2004 eight former communist countries (EU-8) with close historical trade ties to Russia joined the European Union. According to integration theory, we expect that Russia ? a so called third country ? in some cases may suffer from trade diversion due to this. This thesis focuses on the possible effects on Russian trade resulting from the 2004 eastern enlargement of the European Union. It aims to find out whether any evidence of trade diversion can be found.

Our thesis focus on how retirees perceive Tv4s news casts of economy news where we focused on five different aspects: What is the relationship between the news cast and the viewer and how does the viewer express their understanding of the news cast and the way it is constructed? What are the viewers attitude towards the news content and how do they find the news cast useful for them personally?We choosed retirees as our target group due to their vulnerable economic position in today?s society and TV as an important medium for them due to the digital divide. The study was performed with twelve qualitative interviews and one group interview where six retirees took part.We discovered a big interest for economic news in the target group. The majority had a sympathetic view of the news cast they saw but they also expressed skepticism toward the economy segment and/or news castings. The majority expressed a lack of trust for the journalists and the experts brought in to share observations and make announcements, and the financial business overall.

The purpose with this study is to investigate funds that are environmentally friendly. Environment issues has become a large subject that affects all aspects in today?s society.  It is a global issue which has affected the awareness of environmentally friendly products and its benefits for the environment.How has this awareness affected the financial market?  In this study the authors have looked at six environmentally sound funds and six energy funds to answer the question if it´s better to have your money in traditional energy or in renewable energy.This study is made in an quantitative way, the data has been gathered from the internet database Morningstar. The energy funds have had its biggest assets in companies dealing with oil, and the environmentally sound funds have had its biggest assets in renewable energy. Bye looking at the different funds rate of return and relating that to risk managing theories of Sharpe and Treynor, the authors compared the two types of funds.During the period that was looked at during this study ( third quarter of 2007 until third quarter 2010) the energy funds outperformed the environmentally sound funds in every aspect. .

The increasing health problems in our society have been lifted to the surface and debated for quite some time now. Even though the statistics of bad health somewhat have dropped, the problems still remain. Many companies are wrestling with this and are suffering from huge financial losses due to the costs of people frequently calling in sick for work. This has resulted in an increasingly high expansion of different types of preventive measures in order to avert health problems. But far from all companies reach these goals and it is there for of high value to study how important resources can be used in a more efficient way.The purpose of this study is to achieve a deeper understanding for Health promotive services in companies and to understand which influential factors are crucial in the process of reaching successful strategic Health promotions.

Sandvik Group is a global engineering corporation within materials technology and produces, among other things, band sawsteel. In order to develop custom relations, custom benefits and the supply chain Sandvik wants to become more acquainted with its customers. Improved feedback means that Sandvik will be able to develop its products in a customized direction. This thesis is a tool for educating and developing sales staff. As a support a calculation tool that can be used as a sales aid has been developed.

The purpose of this study was to examine how young managers (26-32 years old) in municipal old-age care organizations, in Skåne and Blekinge, experience their professional roles as managers in relation to their age. One of the questions asked in this study was whether managers experienced that their age affected their managerial position, and in that case, how? In order to investigate this, a qualitative method was used, including interviews and observations. Seven interviews with young managers were conducted. My approach in the working process was influenced by Grounded theory as defined by Glaser and Strauss (1968).

This thesis will address a problem concerning availability of information systems at an enterprise within the financial sector and its external suppliers, so called trusted third party. The information system resides on the internal network of the enterprise and must be available to both employees of the enterprise and the trusted third party simultaneously. This contradicts the company policy which disallows third parties access to the internal network. The HAVECA-model introduced in this thesis provides a framework of methods, each solving a sub problem identified in the model. The identified methods are hardening, verification, control and assurance, together supplying a method for continuously securing the internal network against a trusted third party.

AbstractThe organization of the health care system in Sweden has been subjected to investigations and discussions in order to make it more effective. The aim is to create a better public health care and to economize on the financial resources. In the year of 2003 an amendment of the Swedish law made it easier for municipalities and county councils to make own solutions and agree about how health service should be organized in the best way. This resulted in a number of test projects. In this paper I will focus on one of these test projects which took place in Borlänge and was based on collaboration between the municipality and the county council in Dalecarlia.

The aim of our study is to deepen our understanding of how both social workers and clients describe how user influence within substance abuse care for adults can work. What difficul-ties do they describe meeting, with regards to possibilities to influence the care? To achieve our purpose we had a qualitative approach for this study. It?s based on open thematic inter-views with 3 clients who have substance abuse problems, and with 3 social workers, working at Social Services in Stockholm.

The break up of the family unit leads to new living arrangements and significant changes for children. This can be an extremely upsetting experience for a child, especially if the child is old enough to understand what is happening. New living arrangements can effect a childs fundamental sense of security as well as having consequences later on in life. The object of this research paper was to examine how a group of seven people (children from split families who are now adults), interpreted and described their childhood in relation to the living arrangements they grew up with after the breakdown of the family unit. The main question areas we have examined are: How have the interviewee's living arrangements during childhood affected their understanding of themselves today? In what way has the adult's present day lifestyle been influenced by the split up of the family that they grew up with - using their own words? How do the children from split families describe and interpret concepts such as family and marriage, based on their own experiences? Our research was conducted with the help of seven people from split families who are now adults and who experienced different types of split family arrangements as a child ? permanent residence with mother/father or alternate living with both parents.

Eastern Europeans in Gotland is an essay with the purpose to find out how persons born in Eastern Europeans countries have adapted and integrated on Gotland. European community and notions about other groups of immigrants on Gotland have been relevant questions besides. The results of the essay show that the conditions for adaptation and integration are very different between the periods of time and for the individuals, depending on how they arrived to Sweden. The migrant workers quickly adapted to the labour market and had good premises to be in a position of financial independence. The demands of skills were low in the 60?s, but as a result of this, many of them didn?t learn the Swedish language very well and during the crisis in the 90?s they were no longer that attractive on the labour market.

The aim of this paper has been to investigate how accounting firms govern their organizations with regards to the complexity in the service that they offer. The service includes the general accounting tasks which through standardization can be cost efficient, the advisory services that entail flexibility, and the relationship with the customer which needs to be taken into consideration when delivering the financial reports. These three components are important but require different approaches when it comes to governing the organization. The conducted case study has shown that the accounting firms govern their organizations bureaucratically and mainly through behaviour and accounting controls. The advisory services demanded by customers are standardized, not analytical, and therefore do not require the firms to take flexibility into consideration.

Ever since Internet revolutionized the world, e-stores and e-commerce has grown into becoming a natural part of consumer's everyday life. Much thanks to it's facilitative and time saving characteristics. Online, consumers are provided with a huge assortment and the opportunity to shop any time they like. Yet, the absolute greatness of e-stores is the possibility to push prices below the physical store price, which seems to be most appreciated to a large extent by consumers worldwide. The fact that e-store sales in Sweden grew 14% last year verifies this.As more players step into the virtual world of e-commerce the competition gets tougher.

Feline infectious peritonitis (FIP) is a disease that can affect cats and is caused by a feline coronavirus (FCoV). FCoV is spread via the feacal-oral route and many cats are carriers of the virus. Despite that, very few of the carrier cats develop FIP. The explanation of this phenomenon is that the virus has to mutate to be able to cause FIP and in the majority of the carrier cats this mutation never occurs. FIP is very hard to diagnose because the symptoms are diffuse and a completely accurate diagnosis can almost exclusively be established during a postmortem necropsy.