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.

The content of the following report is the summarized result of three students thesis at Blekinge Institute of Technology in co-operation with Water Jet Sweden AB. This report will give the reader a description of principles how to measure the abrasive mass flow in a waterjet cutting system. The work began with a visit to Water Jet Sweden AB to get a closer look at the problem. When the analysis of the problem was done the criteria were defined in the form of demands and desires. The main task of the criteria was to guide the search for the solution.

The freedom of establishment is a fundamental right on the internal market which enables companies to take up and pursue activity in other member states, ?host states?, in a non discriminatory way. In situations where a company wishes to use the right to establish in a host state, complications will be discovered since the member states are applying different principles for deciding the nationality of a company. Since the Treaty of the Function of the European Union recognize both principles, and both of the legal areas company law and European international private law lack harmonization regarding companies wishing to perform such a transaction, the situation today brings the possibility that such a company could be covered by the legal system of several member states, or maybe no legal system at all.The Court of Justice of the European Union has through case law contributed to make the scope of the freedom of establishment a little bit clearer but there are still difficulties regarding situations when a company wishes to transfer its seat to another member state with a change of nationality. Today?s measures, for example the SE-company, is not enough to satisfy the companies wishing to transfer their seat to another member state.

Background: The interest in shares has increased over the years, despite several stock market crashes. One reason for this is the emergence of stock trading online,which makes it easier for individuals to trade in shares. However, there has been much criticism towards financial analyst with the lack of fundamental basis to support their recommendations.Objective: The purpose of this study is to examine the share valuation models swedish financial analysts today applies and consider appropriate. A comparison will also be carried out in previous studies, to see if the application of the modelsand their suitability has changed.Method: The study used a qualitative approach with deductive approach. Semistructured interviews were conducted and the basis for the study's primary data.The theories and previous studies obtained through secondary data.Results: Our results demonstrate that no single model applied, is appropriate.

AbstractManagement is a field that started getting attention in the beginning of the 20th century by Frederick Taylor. His publication is called the Principles of Scientific Management and is based on the principles of using scientific methods to find the best way of conducting each operation within a production facility. Many of Taylor?s principles may appear obsolete today but the matter of an effective material flow is still highly current. Efficiency is the relationship between the input into an operation and its result.

IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.

Writing has been the most important tool in knowledge organization KO. In our modern society we can use our speech as a technical tool to seek information. Can we apply speech as a tool to organize information? The aim of this masters thesis is to problemize speech aspects in the field of knowledge organization KO. The investigation has two main parts and I use a hermeneutic approach.

The content of the following report is the summarized result of three students thesis at Blekinge Institute of Technology in co-operation with Water Jet Sweden AB. This report will give the reader a description of principles how to measure the abrasive mass flow in a waterjet cutting system. The work began with a visit to Water Jet Sweden AB to get a closer look at the problem. When the analysis of the problem was done the criteria were defined in the form of demands and desires. The main task of the criteria was to guide the search for the solution. The work proceeded with an extensive search for abrasive flow meters along with obtaining information about flow measurement in general. When the search for abrasive flow meters resulted in nothing all the efforts were concentrated on finding a principle of measurement that could cope with the criteria.

Recently, the IASB and the FASB initiated a joint project to determine which companies that could be defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. Based on academic theory, the fact that the IASB and the FASB published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is considered to have a rules-based approach.

Non-profit organizations gain increasing attention in society but their legitimacy often decrease by scandals in separate organizations. Doctors without borders (MSF) constitutes an exception and has managed to retain their legitimacy. The aim of this study was to examine how MSF built and retained its legitimacy towards institutional actors in their environment, when the branch in general is suffering from a crisis of confidence. In a case study, this was done by identifying the institutional pressures on MSF and examining which strategies MSF uses to handle the pressures. The study was conducted through qualitative interviews with employees at MSF and actors in their environment.

More than 90 % of all business activity in the world market consists of small and midsized companies today. Recent studies have shown that there has been an increase in small companies? certification to ISO's management standards. Smaller organizations tend to have more limited amounts of resources at their disposal than larger ones. This can result in difficulties during the implementation process of ISO 9001.

This paper accounts for the work with a website for a company whose real name will not be disclosed in the text of this paper. Instead, they have been assigned the fictitious name Larmbolaget, which can be translated as ?The Alarm Company?.During our work with Larmbolaget?s website, we consulted a selection of accessibility guidelines from the Web Content Accessibility Guidelines (WCAG) 2.0, developed by a working group within the World Wide Web Consortium, as well as a number of design principles and heuristics outlined in this paper. We also conducted several usability tests on users from our intended target group. All the measures taken were an effort to ensure that Larmbolaget?s website be as accessible and usable as possible.Our conclusion is that the resulting website does comply with the accessibility guidelines and design principles described in this paper, and thus we consider it to be accessible and usable to a wide range of users, including those with disabilities..

This study aims to evaluate the value relevance of Piotroski?s (2000) nine fundamental signals. In order to do this, the signals are tested on the OMX Nordic Exchange Stockholm between the years 2003 and 2009. The hypotheses of the study are whether the signals are value relevant and if the value relevance has changed. To test this, a Chi-square test and a regression are used.

During my studies to become a guitar builder at Carl Malmsten CTD, I have found an interest in the construction of the classical guitar. I am fascinated by the simplicity of its construction. A simplicity that becomes more complex when you start to study it in detail.In my final thesis I will not try to explain this complexity. The subject is to investigate two different principles regarding its construction. I would like to find out if the sayings concerning one of the principles will yield a guitar with greater ability to produce volume and projection.At a close distance the difference between the guitar?s volumes is not to speak of, but a significant difference can be seen regarding one of the guitars ability to project its sound.

The aim of this thesis is to describe and compare the cataloguing rules for sound recordings: the rules used by a specialised archive and common libraries respectively. We will put the rules in relation to purposes (the objectives of a bibliographic system) and principles (directives that guide the construction of a bibliographic language). The first question to be answered is in which way the set of rules used by a specialised archive differ from the one used by common libraries. The second question examines if and how the differences can be derived from purposes and principles. The sets of rules studied are KRS (chapter 6) and the Swedish version of the IASA Cataloguing Rules (1999), worked out by the National Archive of Sound and Moving Images (SLBA).