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.

In this essay, we attempt to study and analyze the work towards equality between men and women at the university of Örebro, Sweden. By using discourse analysis we have the ambition to test organizational theory with a gender perspective as the explanatory model for the schools successful work. We also have the ambition to develop our theory and ad an organizational theme focusing on actors..

The aim of this M.A.-thesis in social work is to problematize the assimilatoric concept of integration and its discourses in a postcolonial perspective in relation to social work in Denmark.As a support theory I use symbolic interactionism. By using these theories I show how the concept of integration and its discourses, when its aim is assimilatoric, can be understood and problematized with concepts as binary oppositions and hegemony.It is shown that the construction of the discoursive other is a useful term as an instrument of interpretation of power in general. The relevance to social work in relation to the social workers double powered positions, professional and cultural power to define 'the other', in social work with ethnic minorities is shown in relation to the post colonial perspective with support of symbolic interactionism. The white western world hegemony and the social workers power positions in relation to the clients fits to the theoretic frame chosen in the thesis.A second aim in this thesis is to point to new ways for social work and to the necessity to reflect over a globalized world characterized by international migration, ethnic relations and diversity..

According to statistics two thirds of Swedish criminals relapse into crimes within three years (Brå, 2007). Researchers suggest a relationship between attitudes toward crime and delinquent behaviour (Andrews & Bonta, 2003), but whether these attitudes are implicit or explicit remains unclear. Therefore, the aim of this study was to measure both constructs. Using SC-IAT (Karpinski & Steinman, 2006) and constructs from the Theory of planned behavior (Ajzen, 1985), criminals (N = 51) in three different prisons in southern Sweden were tested. Analysis yielded mixed results.

The purpose of this study was to look for tendencies that social media can contribute to exposing users to a stronger perception of opinion polarization, and further to see if the daily presence of social networking sites can put normative pressure on the users. The study was made using a survey with participants from Umea? University during the time frame of november-december 2014. The theoretical framework behind the study was mainly drawn from The Spiral Of Silence by Elisabeth Noelle-Neumann and was further supplemented with more current research, studying the effects from The Spiral Of Silence in the modern and more fragmented media landscape that exists now then when her theory was written. Further theoretical tools for analysis of the results came from Michel Foucault and his discussions in Discipline and punish, specifically his views on how surveillance can be discontinous in practice, but still permanent in it?s effects.The results of this study indicates that social media users tend to isolate themselves from uncomfortable opinions, and do not follow or read opinions they do not already agree with.

There are three main purposes for this thesis; the first is to distinguish the possible violations that can occur in time of natural disasters. The second is to analyze if there is a correlation between political systems and how the effected country handles the aftermath of a natural disaster. The third purpose is to determine the role of the global community and what responsibility lies with them. The issue is often that the aid becomes the main object for discussion and analysis, but the focus rarely shifts to the effected State. Therefore the focus in this essay is the political system and how they cope with the human rights violations that can occur in a time of natural disaster.

Even though battles have been fought in built-up areas for a long time, there have not been any specific theories connected to it. As the world becomes increasingly urbanized, the problem of not having any complete theories with which to analyze military operations in urban terrain becomes bigger. This essay aims to contribute to the field of military theory by investigating if Robert Leonhard?s theory of combined arms can be used in analyzing such operations and to be able to explaining the outcome of them. The main question posed in this essay is; to what extent can Leonhard?s theory explain the outcome of military operations in urban terrain? The method used to answer this question is a comparative method formed as a case study of two military operations in urban terrain, Operation Vigilant Resolve and Operation Phantom Fury, which both took place in Fallujah during the Iraq war 2004. The intention is to test Leonhard?s theory in both cases by assigning the theory several indicators, which are tested in each case. The result shows that the indicators appeared almost equally in both cases, even though one of the operations was said to be a success and the other a failure.

Background: In our case study we have been studying a company that during the last seven years have tried to implement the control system Balanced Scorecard. They have during this period made three attempts. According to Kaplan and Norton, the creators of Balanced Scorecard, it should take about 16 weeks to implement a Balanced Scorecard. Purpose: Our purpose is to investigate which factors that influence the possibility to implement Balanced Scorecard. Method: We have conducted a case study where we have studied implementation at three levels in a company.

The aim of this study is to examine the religious landscape of Brazil, and based on the theory of secularization by Pippa Norris and Ronald Inglehart to explain why Brazilians are religious and not secular. The study is a secondary analysis that uses existing statistics to examine different units of analysis of Brazil?s religious landscape, economics and equality, etc. Based on their theory I find that Brazil is still religious due to the lack of security in the country. Brazil is insecure in terms of measures of socioeconomic equality, stable politics without corruption, and physical safety of the citizens in Brazil.

Tidigare forskning har visat att hundägare är mer fysiskt aktiva än de som inte äger hund. Deras motivation att vara mer fysiskt aktiv bygger på den sociala interaktionen med hund eller träningskompisar som hundträning/rastning medför. Med hjälp av Self-Determination Theory (SDT) undersöktes vad som motiverar just hundspannsförare att träna själv och hunden. Åtta personer som ägde hund och körde hundspann intervjuades. Frågorna kretsade kring tiden före och efter det att de ägde hund.

To understand the glass electrode needs knowledge from more than one level. The construction ofthe glass electrode is one part, an other is the composition and structure of glass. The Nernstequation have an important role, but also the sources of errors in the analysis and the calibration ofthe glass electrode. Focus for this article is how the glass electrode really works and how Gibbs freeenergy made the potential dependent of the concentration of H+and gives the logarithm to thefunction. Nikolskii's ion exchange theory starts to explain the question about how the potentialcreates and Baucke's dissociation mechanism made it more explicit.

Studies have shown that air pollution, as well as bark fissure depth and sun exposure of a tree can have an effect on lichen growth as well as abundance of lichen species. The aim of this study was to find out the relative importance of these factors. 211 oaks in south eastern Sweden were surveyed for presence of 17 lichen species, as well as the total number of lichen species. Half of the trees were situated in urban areas and half in the countryside. For each tree the bark fissure depth was measured and the sun exposure of the trunk was estimated.

The purpose of this literature study was to describe how patients experience their quality of life while undergoing a pacemaker implantation. Searches were carried out in the databases Academic Search Elite, Ebsco Host, Pub Med, Pub Med Central, Science Direct and manually. Keywords used were quality of life, treatment outcomes, emotions, pacing and life. This resulted in nineteen peer rewieved articles that were selected for the study results. The results showed that patients undergoing a pacemaker implantation experienced an improvement in their physical health with increased functional status, more energy and strength.

This master thesis concerns the relation between law and the theory of the conceptual metaphor which has developed within cognitive linguistics. Although its main focus is abstract thinking, it also covers a wide range of aspects within cognitive linguistics, such as the prototype theory and radial categories. In order to address this relation, three questions will be dealt with. Firstly, does the theory of the conceptual metaphor have relevance to interpretation of legal rules and contracts? Secondly, can the same theory explain why a legal rule or a contractual term has been interpreted outside of its most given area of application? Thirdly, when an interpretation is not predictable from a legal viewpoint, can such an explanation answer to that fact? Answering the first question will require a descriptive analysis of the conceptual metaphor and cognitive linguistics.

Epiphany is a significant feature for a certain kind of short stories. In this essay Anna Westberg studies its importance for her short story writings in comparison to Alice Munro, one of the short story most prominent authors. The analysis is supported by a brief overview of the history of the short story and its development..