Background: Businesses are traditionally valued with the so called Discounted Cash Flow-model. When valuing newly-started businesses, surrounded by high uncertainty, and whose capital mostly consists of unrealized business opportunities, the Discounted Cash Flow-model needs to be complemented if the total value of the business is to be captured. A valuation with the help of real options is capable of valuing these unrealized opportunities, which often exist in newly-started businesses. The unrealized opportunities are to be found in the business plan of the business, why this needs to be valued to capture the total value of a newly-started business. Purpose: To demonstrate what the use of real options can result in when valuing businesses.

Title: The appraiser?s choice of valuation method ? factors that influences the choice of company valuation methodsSeminar date: 04/06/07Course: Master thesis in Business Administration, 10 Swedish credits.Authors: Anne Benedicks and Veronica ÖbergAdvisor: Eron OxingProfession of category: Financial analysts, auditors and company lawyers.Key words: Company valuation, valuation methods, cash flow analysis, comparative valuation, the net asset value method.The Main Issue: What is of decisive importance when choosing a special company valuation method?Purpose: The purpose of this paper is to identify, analyse and evaluate the most common methods of valuation for financial analysts, auditors and company lawyers and those factors that influences the choice of method.Method: A multiple survey has been implemented for the actual profession categories. Primary data was collected through semi-structured interviews and a questionnaire survey.Theoretical: The theoretical frame of reference is based upon the paper?s dependent variable, i.e. the role of the appraiser.

At Forsmark nuclear power plant a new course called "education in everyday safety" has been started in an attempt to improve the safety culture. The goal is to spread the of expectations and approach the maintenance management has set, to all employees working at the plants. During the course, theory is mixed with practical tasks to reach a common view how work should be done to achieve safety for the plant and the people that work there.The practical tasks are done inside "maintenance simulators". They are built inside 20 ft containers which contains two dummy pipe systems. On the pipe systems some valves, a flow meter and a pump has been installed.

Drawing on earlier research, and using observations as the method, this study presents a design of a nature playscape for children. Applying outdoor pedagogy to the fundamental structure of a specific location, the study proposes a design of a playscape, over a more obvious design, for instance one based around a quiz walk.The theoretical framework is Gibson?s theory of affordance, and the goal has been to create a "play flow". The study concludes that spatial rhetorics can be an important tool when teaching children about nature..

Self-driving cars are soon to become a reality to the commercial market. A self-driving car does not have a human operator, which enables some interesting characteristics. The main benefits are considered to be:The number of accidents and traffic jams should be reduced.Enhanced comfort.Energy usage could be decreased while capacity could be increased.This study concerns the causes for improved energy efficiency. The reason for improved energy efficiency is mainly because of the variation in terms of acceleration, braking and distance holding are reduced. The vehicles are more intelligent and can work together as a unity.

Denna kvalitativa motivationsstudie utfördes på åtta svenska toppsäljare och utgick i från Vallerands hierarkiska modell om inre och yttre motivation (1997) och även från Czikszentmihalyis teori om flow (1990). Syftet med studien var att ta reda på vilka motivationsfaktorer som förenar toppsäljare. Toppsäljarna intervjuades enskilt genom en semistrukturerad intervjuguide. En tematisk analys utfördes på utskrifterna från intervjuerna och analysen undersöktes utifrån tre huvudkategorier: inre motivation, yttre motivation, och flow. Resultatet visade att toppsäljarna hade en stark inre drivkraft att utvecklas, att nå egna mål och uppnå positiva känslotillstånd av själva utförandet.

Today every organization is committed to some kind of environmental scanning in order to get necessary knowledge of the world around them. The acquisition, organization and storage of information in combination with a strategic use, is today an important factor for a successful organisation in any sector of our society.In this Master thesis I have studied how an organisation such as The Confederation of Swedish Enterprise (Svenskt Näringsliv) handles its information resources. I have also looked at the Flow of information within the organization. The Confederation of Swedish Enterprise is Sweden?s largest business federation representing 50 member organizations and 55 000 member companies.

The aim of this Master?s thesis is to investigate the meaning the reading group of the public library has to a number of users. To fulfill the aim the following three questions have been formulated: 1) What do a number of users expect from the reading group of the public library? 2) Which approach/attitude or approaches/attitudes do a number of users have to reading and to talking about reading? 3) How do a number of users experience the ongoing reading group?The research is founded on qualitative interviews with five users that take part in three different reading groups in public libraries. The theories that are used is the theory of three so called strategies - the pragmatic, the traditionalistic, the emancipatory ? and the theory of flow.

Self-driving cars are soon to become a reality to the commercial market. A self-driving car does not have a human operator, which enables some interesting characteristics. The main benefits are considered to be:The number of accidents and traffic jams should be reduced.Enhanced comfort.Energy usage could be decreased while capacity could be increased.This study concerns the causes for improved energy efficiency. The reason for improved energy efficiency is mainly because of the variation in terms of acceleration, braking and distance holding are reduced. The vehicles are more intelligent and can work together as a unity.

Severe floods caused by heavy autumn rains in year 2000 raised the question whether measures to reduce the damage from high water levels, in the area surrounding lake Glafsfjorden and along the river Byälven down to lake Vänern, are possible. One option is to reduce flow resistance along the river and thereby lower the maximum water level a given inflow would cause. Good knowledge of hydraulic and hydrological conditions is necessary in order to estimate the effect of such flow-reducing measures. In order to quantify such effect a 1-dimensional hydraulic flow model has been set up for the river Byälven using the software package MIKE 11. The model is more detailed, especially concerning topography and bathymetry, than earlier models used for studies of the river.

In Halland, agriculture is the major source of eutrophication of water. In the study, synoptic sampling were performed in the three watercourses Nyrebäcken, Skintan and Vinån all located in the county of Halland. Sampling occurred during the period February to May on three occasions with different flow rates: high, low and base flow. Samples were taken in the mainstream and tributaries with intention to show how big the impact of eutrophication it is in the water and  to assess the impact of the tributariesThe results show that all watercourses are affected by eutrophication. Nyrebäcken has the highest concentrations of nitrogen and phosphorus in the mainstream, then Skintan and last Vinån.

This is a qualitative study with a reflexive approach. The aim of this masters thesis is to describe how the internal information is managed in Borås Theatre and Borås Public Library related to the internal Flow of information within the organisations according to descriptions of different units, staff and work tasks. Ten qualitative semi-structured interviews with employees at the Theatre and the Library have been conducted. The organisations have been studied separately. The interviews are presented according to six categories presented in the theory chapter as a result of the study.

An often encountered problem when implementing a mass flow regulator in a rolling mill is the one with measurement of speed. The most widely used solution is to fit a pulse counter to a wheel that is in contact with the strip. Common problems with this design are for instance scratch marks on the strip and problems with the flatness measuring system.  One way of circumventing the aforementioned problems would be a non-contact measuring system. The market of today only offers systems based on the Doppler principle.This report evaluates three different systems for non-contact speed measurement. Important areas in the evaluation have been the ability to operate under normal rolling conditions, integration in existing control system and how well the sensor can be fitted to the rolling mill.

An often encountered problem when implementing a mass flow regulator in a rolling mill is the one with measurement of speed. The most widely used solution is to fit a pulse counter to a wheel that is in contact with the strip. Common problems with this design are for instance scratch marks on the strip and problems with the flatness measuring system.  One way of circumventing the aforementioned problems would be a non-contact measuring system. The market of today only offers systems based on the Doppler principle.This report evaluates three different systems for non-contact speed measurement. Important areas in the evaluation have been the ability to operate under normal rolling conditions, integration in existing control system and how well the sensor can be fitted to the rolling mill.

The  change that has occurred during the past few decades concerning the development of electronic records, information technology and the constantly increasing quantity of information, have confronted the archival discipline with new challenges. In the digital world, the concept of ?record? has changed from representing something lasting and physical to something much more abstract and transient. The way to approach archival description has also changed, from focusing on the static preservation of archival records, to documenting the transactions of organisations, and to clarify operational processes. The discussion about the general purpose of the archival discipline, and its place in a changing world, has led to a new approach to archival description.