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..

Something that is common to all people is that everyone is in need of food. However, people may differ about the choice of brand and the motives for the purchase. In the essay enables the reader to study if the purchasing behaviour may differ between the sexes, which also respond to the essays purpose. The purpose of this essay is to identify and describe any differences in buying motives of convenience goods between the sexes in a student population. In order to answer the purpose of the essay a study on ICA Maxi were conducted on 20 students from the University of Karlstad, ten women and ten men.

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.

Bakgrund:Handeln på aktiemarknaden har den senaste tiden genomgått en teknisk utveckling och blivit mer lättillgänglig för flera. Här verkar aktieägare med förhoppningen om att skapa en överavkastning på aktiemarknaden. I motsatt förhållande finns det studier som menar att det inte skulle finnas några möjligheter till överavkastning. Därmed blir det intressant att undersöka huruvida nyckeltal kan förklara avkastningen för dagens aktiebolag.Syfte:Syftet med studien är att undersöka hur väl nyckeltal förklarar den kortsiktiga avkastningen hos tillväxt- respektive värdebolag. Detta för att komma fram till om något nyckeltal är mer användbart för att förklara sambandet till den kortsiktiga avkastningen för tillväxt- eller värdebolag.Metod:Studien bygger på en kvantitativ metod där tre nyckeltal har analyserats med hjälp av enkel linjär regression.Resultat:Studiens resultat konstaterar att nyckeltalet, avkastning på totalt kapital, är mest användbart för att förklara sambandet till den kortsiktiga avkastningen hos tillväxt- och värdebolag.

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.

During spring 2012, six students at the Royal Institute of Technology in Stockholm carried out agroup project in the field of mechatronics as part of the thesis for the bachelor degree. The resultwas a robot with active balancing and the purpose of this report is to describe the development,manufacturing and problems that arose during the project. The finished robot has two wheelsmounted in line with each other, like a bicycle. Measurement data from an accelerometer and agyroscope are used together in a complementary filter for determining the angle from the verticalplane. For balancing, a PID controller was used to control the rotation of a reaction wheel, whenaccelerating causes a straightening torque.

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.

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.

Social phobia is a fear which limits a person's capabilities in daily situations. The fear can be so strong that a person can distance themselves from all social situations, for example education, marriage, sports activities etc. The purpose of this study is to discover whether there are any correlations between social fear and choice of educational program, between social fear and sex, and between social fear and Internet use. Questionnaires were administered to 80 upper secondary pupils. Each questionnaire answer was assigned a certain score, which was then coded in SPSS, the highest scores corresponding to highest degrees of shyness.

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.

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.

In a historical view, house prices have developed at the same rate as inflation. In the end of the 20th century the prices on the housing market started to differ from the inflation rate, and today the deviation is strong and the real price increase has been very strong.The financial crisis in 2008, which was a result of a subprime mortgage crisis on the American real estate market, has made several agents on the housing market in Sweden question today?s prices. Robert Schiller, an American economist who predicted the mortgage crisis in 2008, claimed during the Nobel Prize ceremony 2013, that Sweden shows signs of a financial bubble ? "I think that people here in Sweden have an illusion that increasing prices is a lasting trend, but that is more suggestive of a bubble".