It is important to understand the process of appraisal of a business in order to establish its value. The purpose of our thesis is to establish which methods and models are used when evaluating a business and investigate the factors that may affect the value and price tag of a business. We have used a qualitative approach by conducting both indepth interviews and a survey as well as reading literature within the field. The main conslusion in our findings is that the common practice of discounted cash flow is widely used when bestowing a monetary value for a business, and in order to raise the value a well established customer relationship was the single most important factor. As far as lowering the value, the answers were of such a wide spread that a single factor could not be attributed.

The intrest and development of bioenergy and energy from renewable sources in Sweden has increased rapidly over the last few years. There are a whole lot of alternatives for those who would like to venture and invest in renewable energy production. Production of renewable energy opens up many opportunities for forestry and farming to venture a new branch of production, on basis of the primary production. Several of the new energy sources grows on farmland or in the forest. The opportunities exist in the primary products, as well as in refining and reselling, in the value chain of energy. The starting-point is the Farmer as an energyproducer. This master thesis studies the nature of farmer-own firms, who has invested in production of renewable energy.

High housing- and construction costs is a fact in Sweden today. Prices on building materials more rapidly than producer price index for industrial goods. Prices tend to rise during market boom but does not adapt during diminishing demand. The effects of fading demand can rather be deduced through discounts and quotations. During 1992-1998 when the Swedish construction sector found it self in severe crisis the prices of construction materials kept rising more rapidly than PPI for industrial merchandise.

The main reason for this project is my interest of our environment. What are our two largest grocerychains doing to maintain our environment? The aim of the project is to show the consumer which similarities and differences there are between ICA and Coop. My questions are: What are ICA and Coop doing to satisfy the demands to preserve our environment, are they going further than they have to? What do they think is important? Environment, price, consumer friendly? Answers: ICA and Coop are working to keep up with the demands, but are they doing more than they have to? The branch is a close world; it's hard to get impartial information. They are turning towards different consumer groups. ICA and Coop has different ways to interest consumers, ICA points out the importance of the meals, while Coop points at the environment. New questions has risen during my work: How far will their own brandnames go? Will ICA, Coop and others have their own farms, producers and suppliers? How can the consumer be protected? The competition will decrease with an increase of their own brandnames..

The goal of this paper is to provide a model for a sustainable electricity system to an island, in the Pacific Ocean near the equator.The method which has been used is to model supply and demand of electricity in the computer program Stella, through the creation of a dynamic system that balances them against each other. The result from the model will then be used to calculate the electricity price per kWh for the island.The result of the work is that electricity from solar energy is comparable with electricity produced from oil, if the oil pays for all its external costs, and the potential for pumped hydro storage plants is located. It also requires that consumers of electricity can be their own producers to avoid the expenditure of tax and reducing the cost of distribution. But since oil is a finite resource and has had a rising cost in recent years, while solar energy has had a declining cost, perhaps this will be a more competitive solution in the future.

Although previous research conclude that mergers and acquisitions do not always lead to improved profitability or increased shareholder return, the number and size of M&A?s is steadily increasing. In this thesis we examine why an acquirer pays a price higher than the market value. Can accounting data explain the size of the premium? 618 European transactions between 1997 and 2008 are examined and relationships between the targets? accounting data and the premium is analysed through statistical regressions.

This examination work is the final work in our education to become a Bachelor of Science inMechanical Engineering by the University of Lund.The main purpose with this work has been to develop a new effective material handling system for TPPM AB in Lund since the existing system starts to become out of date. The future system that is going to be installed shall have the capacity to support all machines with unit-, semi- and finished goods during full production. The work has also included studying the possibilities to change the material flow in a positive way between the storage and the production when one is using existing buildings.During our work we have been used a simulation program called AutoMod, performing company visits, interviews and reviewed internal and external information to create a picture of what the best conclusion can be. During the work we have contacted five suppliers to receive system solutions and quotatioris. The suppliers, which have been contacted, are Swisslog, Moving, Rocia, Christensen & Hansen and ABB.

The aim of this study was to examine retiared individuals view of oral health and dental care. A questionnaire was sent to three different retirement organizations and answared by 106 participants. Our studie showed that irrespective of education or health status, the majority considered oral health and dental care was important and will become so in the future. Most elderly individuals can consider getting help with their oral health with oral health care in the future. This studie showed that the elderly are concerned about their appearance.

Every tenth year a financial crisis tend to interfere with an economy. Price bubbles with an accompanying market plunge are therefore not a new phenomenon. Such market disruptions have been causing problems for centuries, as history has a tendency to repeat itself. The intention with this study is to learn more about the bubble phenomenon and increase the knowledge in this area in order to, if possible, prevent such a thing from happening again. The purpose of the essay is to identify factors that significantly affected the development of the so called IT-bubble in Sweden and Finland during the years of 1995-2000.

SummaryA complete graphic profile program along with marketing material has been produced for seven photographers.The material has been produced in consideration to sell their pictures outside of Scandinaviaand Brazil as first priority. The criterion for the profile is to give a message of quality and ofScandinavia. Through research and interviews facts about typical scandinavian design have beenfound. Since the pictures will be exported abroad, a selling packaging solution has been developed. Theparts that are included in the marketing material are: a brochure, display solution, a website and printingexamples.

Risk-free profit sounds appealing. The opportunity to arbitrage exists. Investments in underpriced IPO:s can generate profit, but for whom?Previous studies have shown that underpricing is a common phenomenon. This study intends to investigate whether underpricing and the arbitrage opportunity exists on Aktietorget which is a smaller venue.

With the elevated oil prices of today it is necessary to look for other heating alternatives. If the oil price continues to develop in the same way it has done the last years it will soon be impossible for many producing garden companies to survive. The purpose of this diploma work is to compare three different fuel options in order to find the most economic one considering the conditions of Katrinebergs Handelsträdgård AB. In relation to oil it is profitable to change to any of the three alternatives: wood chips, wood pellets and grain. The most profitable option is to change to wood chips. This alternative has a payoff time less than three years and after that the annual saving compared to the oil is relatively high. The annual cost is 65 % of the cost of the oil alternative.

The purpose with the report is to show that it is possible to design a class-D amplifier, using a programmable FPGA mounted on a developing card from Xess and a H-bridge. The FPGA was programmed in VHDL which is the language the software from Xilinx use to implement a logical function into the FPGA The logical function corresponds to a modeling of the music signal and the modeling can be described as a comparator which compare the music signal with a triangle wave and as a out signal produce a pulse width modulated (PWM) signal. The report is also a review and evaluating of two different modulating technologies, AD- modeling and BD-modeling. A detailed part about how the H-bridge was designed and how it works. The result of this project is a working audio amplifier to a significant lower price than the products in todays market..

The purpose with this thesis is to analyse different factors that can explain district heating prices for energy companies in Sweden. We are further interested in examining if the prices is affected by the use of industrial waste heat in their production and the company?s ownership structure. The method applied is a multiple regression analysis using a panel data set of 50 companies over 5 years (2008-2012). The data used is yearly data obtained from the Swedish district heating association.

AbstractBuilding Information Model/Modeling/Management (BIM) is a tool that allows for efficient working methods. BIM saves time and money while providing the potential for visualization. This method of working is based on a 3D-model, and then a fourth and fifth dimension are connected. 5D modeling means that a spreadsheet creates cost estimates based on the 3D model. This provides opportunities to carry out calculations in the early stages of the projects. Calculations are currently performed manually and do not contribute to the development that the construction industry requires.