Business valuation is something that has been more general and discussion around this subject is very common. The discussions often revolve the various principles and procedures that a business appraiser can apply when a valuation of a business should be done. When there are different evaluation methods there are also resulting in an assumption that there are not so easy to create a complete objective business value. The individual evaluator choice of method will determine the result of the business value. The global world for each business has been more uncertain and turbulent/changeable which have tended to exacerbate the work for the evaluator to determine a business value.

Participation is central to the concept of democracy. The role of the civic participation varies with different types of democracy, but a fundamental requirement is that the participation is free and equal. In spite of this, there are significant differences between possibilities to democratic participation in Sweden today.This essay seeks to understand how disability, historically and still today, is constructed as a social deviation from normality, and is constructed to Otherness.One way to regard freedom and equality is to examine the personal autonomy, the legth to wich a person decides her/his roles and activities in abcence of external limitations. Personal autonomy is theoretically central in deliberative and strong democracy, but should reasonobly be a demand for the fundamental definition of democracy.The explanation to why the lack of personal autonomy is accepted, is that the construction of Otherness results in that the persons are categorized and are given simplified characteristics, and are thereby not accepted as equivalent people.In the inteviews conducted, seven politicians contribute both whiteness, pathological discourses regarding disability and ideas of normality through discussing democracy, participation and disability. Simultaniously, they express interest and an awareness on the majority's power and symbolic violence on the minority..

The purpose of this thesis is to investigate the price effect on the initial day of trading of IPOs and the price effect on the announcement day of SEOs on Stockholm Stock Exchange. A second purpose it to conduct studies on which factors influencing the price effects and if these factors can be explained by the same fundamental ideas. Theories regarding capital structure and the pricing of IPOs and SEOs are covered. The capital structure theories involve; Miller and Modigliani's cost of captial theory, Static Tradeoff Model and the Pecking Order. The Efficient Market Hypothesis is presented and previous theories are investigated.

The purpose of this study was to examine two relatively similar product industries, of which one is successful in its commercialization and the other one is not successful. The two industries observed in this paper are both Swedish industries, and both of them produce slow moving consumer goods for the luxury consumer. The successful industry is represented by the Swedish fashion industry, more precisely The Swedish Fashion Wonder (TSFW) - a term describing the success of a specific coalition of fashion designers from Sweden. The unsuccessful industry is represented by the luxury watch industry in Sweden (LWIS). The method used to examine the two industries' inequalities is based on a qualitative study, consisting of in-depth interviews with industry expertise from both of the industries.

Regionalisation has become an increasingly important phenomenon in a globalized world. As models of regional integration, the European Union (EU) and the Association of Southeast Asian Nations (ASEAN) are two prominent examples. This thesis seeks to explore through a comparative analysis, the different mechanisms and institutions for handling breaches against fundamental values within the two regional organizations. Inter-linked with the issue of the legal-institutional framework is that of what values the mechanisms are designed to protect. The method used for the analysis is first and foremost that of public international and European law, but the thesis also attempts to give a broader picture of the issues presented.

This Master's Thesis studies the attitude that library employees have regarding a sex and gender-neutral treatmentof their clients. The analysis is based upon replies to a questionnaire which was submitted though channels directedat library employees, like BIBLIST and BiblFeed. The respondent?s replies contained a number of welldevelopedcomments making the resultant analysis both quantitative and qualitative in nature.In performing the analysis a theoretical framework combining Hirdman?s gender system with symbolic interactionismhas been used together with literature about gender roles.The questionnaire showed that gender neutrality is a complex concept that can be interpreted in many differentways and is therefore easily misunderstood. It is obvious that sex is an important category when respondents aredealing with their clients, but also that sex and gender are problematic concepts which respondents find difficultto know exactly how to relate to.

This thesis concerns partial discharges in stator windings and the possibility of analyzing data using statistical methods. Partial discharges, or PD, are a physical phenomenon in which discharges occur locally due to large electric fields. PD can occur in or adjacent to the insulation of stator windings and causes breakdown of the insulating materials. PD measurement can provide an idea of how widespread the PD activity is. A technique to measure and analyze PD that has become very popular over the last few decades is phase resolved PD patterns.

Cyberterrorism kan ses som ett relativt nytt, komplicerat och diffust hot som uppenbarat sig till följd av en snabb IT-utveckling. För Försvarsmakten kan detta hot innebära en ny utmaning eftersom doktrinen som skall fungera som vägledning i verksamheten börjar bli inaktuell. De grundläggande förmågorna, som är en viktig del av doktrinen, ses som tankemässiga hjälpmedel för att Försvarsmakten skall kunna analysera, samordna och beskriva verksamheten. Syftet med denna uppsats är att utreda hur pass användbara de grundläggande förmågorna är som tankemässiga hjälpmedel när Försvarsmakten ställs mot ett hot som cyberterrorism. Detta görs genom en analys utifrån ett scenario där Försvarsmaktens ledningssystem utsätts för en cyberattack med ett efterföljande resonemang om tillämpningen av förmågorna.

I denna studie undersöks huruvida man som investerare kan erhålla riskjusterad överavkastning på den svenska aktiemarknaden genom att utnyttja ett mått som baseras på graden av periodiseringars storlek. Detta då tidigare forskning visar på att marknaden ofta feltolkar periodiseringars inverkan på bolags resultatrapport, vilket i sin tur leder till att investerare felvärderar bolagen. Genom att utforma aktieportföljer med en ettårig investeringsperiod och i form av en köpportfölj innehållande bolag med en låg grad av periodiseringar, en blankportfölj innehållande bolag med hög grad periodiseringar och en hedgeportfölj som kombinerar de två portföljerna, testas huruvida det går att erhålla riskjusterad överavkastning genom användandet av modellen Jensens alfa. Resultatet tyder på att strategin är framgångsrik beträffande identifiering av förväntat köpstarka aktier, men att den däremot misslyckas med att särskilja svaga aktier..

There is a lot of research made on second language (L2) learning (Jesney, 2004). However the relationship between foreign accent, intelligibility and acoustics within pronunciation tutoring is quite an unresearched area (Thorén, 2008). The aim of the study was to analyze how a course in Swedish pronunciation affected foreign accent, intelligibility and acoustics among L2-learners of Swedish. A total of 41 people participated in the study: 16 L2-learners, 4 native Swedish speakers consisting a control group and 21 perceptual assessors with Swedish as native language. The L2-learners foreign accent and intelligibility were rated by the listeners before and after a course in Swedish pronunciation on an eight-point Likert-scale.

The knowledge of value-enhancing factors in condominiums is very important for real estate agents when valuing condominiums, but it is also of interest to the owner for an upcoming renovation and sale. Previous research has sorted out the most fundamental factors affecting value of condominiums such as location size, age and condition.The purpose of this paper is by consumer?s actual preferences regarding various attributes identify the most value-adding factors in condominiums. Thereby we want to add and nuance previous research.This has been done through a quantitative method in which possible buyers have ranked how various attributes affect their willingness to pay. The results were analyzed and the median of the various attributes have been recognized.The result shows in accordance with previous research that the location is the primary value-adding factor.

In order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting policies they use. Only under certain circumstances changes in accounting policies are allowed, and when there is a change in accounting policies, it is important that the change is reported in a way that assures that the financial reports still achieve comparability. The purpose of this thesis is to establish which rules and recommendations about changes in accounting policies that exist in Swedish and German law and what their meaning is. Further, the purpose is to compare these rules and recommendations and discuss their differences and similarities, advantages and disadvantages. Since publicly traded European companies will be obliged to prepare their consolidated accounts in conformity with International Accounting Standards (IAS) from 2005, I also describe the content of IAS 8 which deals with changes in accounting policies, and discuss what the consequences of this transition might be for Swedish and German publicly traded companies considering changes in accounting policies.

The main purpose of this Master?s thesis is to investigate how the transfer from academic studies into professional life is experienced in retrospect by professional librarians. The aim is also to examine in which context the studies in library- and information science in Sweden has been formed. To attain the purpose of the thesis four main questions is being asked: In which context has LIS-studies from the period 1993-2007 been formed? Which competence does the professional librarian consider to be the most fundamental in professional life? Does the professional librarian experience that the knowledge attained from LIS-studies is sufficient for the actual tasks? Which are the differences between tasks at different types of libraries? The study is performed through a questionnaire survey in which 94 professional librarians express their experiences of their LIS-studies in retrospect.

This Master's Thesis studies the attitude that library employees have regarding a sex and gender-neutral treatmentof their clients. The analysis is based upon replies to a questionnaire which was submitted though channels directedat library employees, like BIBLIST and BiblFeed. The respondent?s replies contained a number of welldevelopedcomments making the resultant analysis both quantitative and qualitative in nature.In performing the analysis a theoretical framework combining Hirdman?s gender system with symbolic interactionismhas been used together with literature about gender roles.The questionnaire showed that gender neutrality is a complex concept that can be interpreted in many differentways and is therefore easily misunderstood. It is obvious that sex is an important category when respondents aredealing with their clients, but also that sex and gender are problematic concepts which respondents find difficultto know exactly how to relate to.

Viktiga aspekter av kommunikationen styrs från höger hjärnhalva, däribland emotionell prosodi. Forskningen inom detta område har dock hittills varit ganska begränsad. En aspekt, som inte undersökts än, är jämförelse av deltagarens egen och lyssnares skattning av röstens uttrycksfullhet. Syftet med studien vara att undersöka förmågan att uttrycka emotionell prosodi efter stroke i höger hemisfär. Deltagare var tre patienter med stroke i höger hemisfär samt tre kontrollpersoner utan neurologisk sjukdom/skada eller problem med tal eller röst. Sammansättningen i grupperna av deltagare med stroke respektive kontrollpersoner var likvärdig avseende kön, ålder, dialektområde och utbildningsnivå.