Bakgrund: Om tio till tolv år väntas 40 % av Sveriges 500 000 familje- och ägarledda bolag att säljas enligt en uppskattning gjord av PwC år 2012. Många små och medelstora onoterade bolag kommer därför inom den närmaste tiden att behöva värderas inför försäljning. De modeller som används vid företagsvärderingar är i dagsläget inte  anpassade för mindre onoterade bolag och dess företagsspecifika risker varför författarna valde att utföra studien.Syfte: Syftet med studien är att ta fram en praktiskt användbar modell för att skatta ett mindre onoterat bolags avkastningskrav. Modellen ska ta hänsyn till de företagsspecifika risker som är kopplade till mindre onoterade bolag.Metod: Studien bygger på en kvalitativ undersökning där intervjuer med personer som dagligen arbetar med värdering av eller rådgivning för alternativt arbetar inom mindre bolag. Utifrån data insamlad från studiens intervjuer samt teorier kring ämnet har en praktiskt funktionell modell utformats för att stödja företagsvärderares arbete i praktiken.Slutsats: BRACE-modellen (Business Risk Adjusted Cost of Equity) består av två huvudkomponenter, en CAPM-premie som mäter marknadsrisken samt en företagsspecifik riskpremie.

Abstract Tutor - Anders Richtnér History - Theories suggest that Lean Product Development strategies dramatically increase a company's performance through enabling faster T-T-M, Quality and Costs of Product Development. Purpose - The purpose of this paper is therefore to investigate whether the implementation of LPD actually affect corporate performance measurements T-T-M, Quality and Cost, in a positive way. Methodology - This Bachelor thesis is an exploratory investigation of the concept of Lean Product Development within a global IT- company, performed through four case studies, interviews and complementing corporate performance data. Findings - With empirical data and subsequent analyzes in mind, we note the following; it is clear that the project that produced the best results, in terms of T-T-M, Quality and Cost, also was the one furthest in the process of implementing Lean Product Development..

Swedish schools have during the last few years started to providing pupils in high school with tablet-computers. By doing interviews I examine how pupils in high school use tablet-computers in different ways and how that affect their studies. From a sociocultural perspective and with the concept of artefacts I analyze how suitable tablet-computers are for studies on this level of education. My results show that the tablet-computers are used as the pupils primary study tool. They are available to all pupils and can be used in most parts of their studies and this creates new opportonities in how to interact with collective knowledge and with other people.

This thesis was written by order of Rud Pedersen Public Affairs Company, a PR- consultancy firm located in Gothenburg. The assignment was to investigate social media in Pr- activities. The thesis is formed by three main categories:? What is social media?? Who are using social media?? How can you use social media in public relations?The information which is being presented in this thesis is based on academic reports, interviews and research on social media blogs and lectures. It is a qualitative approach since the purpose is to get a deeper understanding for the subject in question.

Blogpics ? young girls views on photography online Young people create new forms of social interaction on the internet, and in Sweden, especially young girls, have become very active bloggers. Girls write, publish pictures and build networks with, mostly, other girls.  This new phenonomen has been described in Swedish media partly as a problem, where adults are worried that the information the young girls publish about themselves is too personal, and can be used for the wrong purposes. It has also been suggested that the content of young girls blogs has little value, beeing mostly narcissitic, superficial and obsessed with fashion and shopping. The purpose of this paper has been to investigate how young girls reflect upon their photographic communication on the internet.  The idea has been to ask the girls themselves about their own experiences, to get a more complete picture of them as internet users, to investigate their communication strategies and solutions when it comes to net integrity  and to talk about how they create gender and identity online..

A large number of farms within the agricultural sector will shortly be facing a point of time where the farm will be transferred to the next generation. The grantor can choose between totally 8 different strategies to transfer the farm, of which purchase, gift and a mixed form of these are the most common. During 2007 almost 10 000 transfers of agricultural estates occurred in Sweden and the expectation for the coming years is that about 15 000 estates will be transferred each year. By the time a transfer is about to materialize there are usually several stakeholders that in one way or another is trying to influence the outcome of the transfer. The choice of transfer method affects the conditions and possibilities for compensating the siblings.

A pilot-study was used to investigate, types of assistance, assessed needs, outcomes and effects of special-needs assistance given to a subsample of compulsory school pupils in an effort to develop an evaluation strategy for identifying educational impacts of specific special-needs inputs.  Preliminary results indicate a tendency for postive outcomes for most pupils in the pilot group (n = 11) but also that many pupils have residual difficulties.  Pupils with residual difficulties mostly required special education asssitance with Maths, English or Swedish.  More pupils also needed support with behavioral difficulties.  More research and an expanding knowledge base is required in order to effectively evaluate outcomes of teacher support.  Schools need help in devising different methods of assistance and particularly for pupils with behavioral difficulties..

Mikroföretag skiljer sig från små och stora företag. Ägaren är en central del i mikroföretag och oftast även den enda beslutsfattaren. Detta innebär att ägaren som person inverkar på de beslut som tas i företaget. I beteendeteori diskuteras objektivitet och rationalitet vid beslutsfattande. Där betonas det att individer har mycket svårt att bortse helt ifrån sig själva.

This is a descriptive paper based on a questionnaire- and literature study regarding how dogs are trained, what type and frequency of injuries that occur as well as how the dogs are best prepared for work. Using the results from the questionnaire, an overview is given on how members of Working dog clubs train their dogs and what kind of injuries that occur most frequently. The average age among the dogs included in the study was only about three years. This could indicate that older dogs are not trained in the same extent as young dogs. The results show that only a third of the dog owners warmed up their dogs before training.

Non-profit organizations gain increasing attention in society but their legitimacy often decrease by scandals in separate organizations. Doctors without borders (MSF) constitutes an exception and has managed to retain their legitimacy. The aim of this study was to examine how MSF built and retained its legitimacy towards institutional actors in their environment, when the branch in general is suffering from a crisis of confidence. In a case study, this was done by identifying the institutional pressures on MSF and examining which strategies MSF uses to handle the pressures. The study was conducted through qualitative interviews with employees at MSF and actors in their environment.

Being a successful global business player depends on firm?s ability to mobilize its resources worldwide. For this reason getting the right people with the right skills, at the right time, at the right place is crucial and makes expatriation one of the most important issues of today?s business world agenda. In terms of expatriation; national culture provides the context for the whole process.

Goal: To describe which evaluation method is used by Swedish retailers to assess a potential retail location and to describe to what extent the retail brand effects this strategic decision. Design: Analysis of ten interviews with companies within five retail sectors in Sweden. Main study: Indication of what methods are used to evaluate a location and how a company's retail brand affects the decision. Results: Retailers use a mix of theoretical methods to evaluate the location attributes and possible profit. Most common among mixtures was an application of the analog method, residual method or the checklist method in combination with a financial assessment.

The purpose of this thesis was to figure out the feelings that librarians felt towards the e-books at the library. And if it affects their work at the library, especially from a financial point of view. The reason I decided to do this study is because the subject of e-books has become bigger in the last couple of years, and that I got the feeling that the librarians didn?t like them that much. So I did six interviews with six different librarians from different libraries to see if they felt the same thing or if they are in fact positive towards them.The results I received from my study were that the librarians are positive to the e-book.

The aim for this study was to find out what strategies women use to not react against inequality and sexist prejudice. In the study I used a critical realistic approach through, primary, the social ontology presented by Margaret S. Archer. The study focus on both the women?s construction of femininity and their construction of masculinity and what directions it constitutes for the women?s social orientation.

The purpose of the study is to contribute to the field of social access in children's free play in the pre-school class, by looking at how children are included and excluded and how power structures arises in the free time. In order to capture the events that occur among the children, observations were chosen as research method.The results show that the children wanted to play with each other, and that the most common way to facilitate play was to ask "Can I join?". There were also other strategies being practiced regularly. It was also common to exclude other children from playing, and this was especially when the children wanted to protect their ongoing game, or that someone was not allowed to join because he or she ruined it for the others.