Business valuation is something that is carried out on a daily basis and relevant to both small and large businesses. Valuations are often long and complex processes that may be difficult to understand, even for those who have received an education in the field. In this thesis, we try to create a better understanding of how this process works.   Since we are aware of many aspects of the theory behind business valuation, but very little insight into the practical activities, we have chosen a deductive approach, i.e. to go from theory to empirical data.   The conclusion is that the methods presented in the theory is largely used in practice, and that the process of valuation mighty seldom differ between valuations. For the seller to be able to charge a higher value for their companies, it is important to have knowledge of, and review the value-creating factors in the company.

Bakgrund: Daglig rökning och låg fysisk aktivitet på fritiden är betydligt högre bland individer med psykisk ohälsa. Syfte: Att undersöka dessa samband i ett köns- och socioekonomiskt perspektiv, samt eventuellt finna bakomliggande orsaker. Metod: Använder data från en tvärsnittsstudie (Folkhälsoenkät, Skåne 2000) med en representativ population (n = 11 304) i åldern 18-65. Huvudvariabler är självrapporterad daglig rökning och låg fysisk aktivitet, samt psykisk ohälsa som bedöms via General Health Questionnaire-12. Analyser gjordes med logistisk regression för att få oddskvoter och kontrollera för möjliga confounders. Resultat: Samband finns mellan psykisk ohälsa och daglig rökning, respektive låg fysisk aktivitet bland båda könen, och bland socioekonomiska grupper. Kvinnor har signifikant lägre oddskvoter gällande båda sambanden. Individer med psykisk ohälsa har fler ofördelaktiga levnadsvanor än de med ej psykisk ohälsa, oavsett socioekonomisk status.

Those who have invested in apartments, i.e. tenant-ownership, within the city centre of Stockholm have gained a higher than expected return on investment due to a buoyant real estate market. During the latest twelve-month period, the prices have risen more than 20 per cent in the city of Stockholm, resulting in an increased wealth together with a higher debt burden among investors. The aim of this thesis is to investigate which factors determine the prices from a micro perspective, and to what extent. An attempt is particularly made to estimate the degree of capitalization of the monthly fees; a factor which has turned out to be important according to other studies; but also to construct pricing models in order to set target prices for apartments.

There is an old saying, that after Epaminondas nothing was ever the same again. In this thesis I will focus on three questions: "Epaminondas the man." Who was he? "Epaminondas the general." How did he change the technique of warfare that made it possible to beat the Spartans? "Epaminondas, founder of cities and wall-builder." How did he build the walls around the cities he initiated, that made them resist enemy attacks for many years to come?While seeking the answers to yhese questions I will make a contextual analysis to get the historical background to all the phenomina involved..

Hommage till slit och släp is a tribute and a resarchabout patterns relation to clothes. The primary goalof the project was to examine how a pattern couldchange the apperance of a garment and how thegarment?s construction and material would impactthe pattern. The formative survey was about thesparsely populated areas in the north of Sweden andhow theese areas have been treated by the swedishgovernment. The issue worked as an inspiration andmethod which I used in the patternresearch.

The purpose of this thesis is to highlight the work with line extensions by companies in the media industry. To obtain this purpose a case study was performed to learn about Norrbottens Media?s actions regarding their new launch of the magazine Extra. Information was gathered through an interview and media observations and was analyzed and compared to previous studies on the subject. Results of this case study show that the main reasons for the company?s line extension were new trends on the market and that the company had unexploited recourses to make use of.

The purpose of this study is to analyze how homosexuality is portrayed in young- adult novels. I use books published in Sweden from 1977- 2003. Three of the books have female main characters and the other three have male main characters. My purpose is therefore to compare the different results between the sexes.I will examine and discuss the homosexuality in the novels with focus on the homosexual identity of the young characters and how it is formed. I relate the results to a queer discussion about identity.

This study investigates in what respects Celtic mythology influenced J. R. R. Tolkien when writing the sagas incorporated in the mythopoeic compilation of The Silmarillion. Through narrative and comparative analysis, stories from the Irish prose collection Lebor Gabála Érenn, as well as the Welsh medieval manuscript Mabinogion, are collated to the tales of The Silmarillion in order to illuminate possible influences.

The main focal point of this study is about public libraries and its possible roles in today's society. Going from having had a clear educational orientation, public libraries has with time amassed several other roles, which all need to relate to the swedish law regarding libraries and other governing documents, as well as business plans. This thesis focus on a qualitative investigation, which was conducted through in-depth interviews with librarians and other staff at a public library in Stockholm, named bibliotek Plattan, to ascertain the prevailing opinions within this facility about the role of libraries and librarians. The choice of examine this particular library was based on the fact that bibliotek Plattan differs from the public library in general and only offers material for adults. Their collection of litterature is primarily based on fiction novels.

BACKGROUND & During the last century, the Swedish chemical industry has developedPROBLEM: considerably in regard to respecting the environment. Following various discharges and pollutions during the first half of the 20th century, environmental concepts such as CSR, Responsible Care and REACH have developed in order to improve the situation. Today, environmental issues play a central role in the society, but what are the reasons behind this increased environmental commitment? PURPOSE & The purpose of this thesis paper is to study the driving forces behindDELIMITATIONS: the increased environmental awareness in companies. Is this mainly due to stricter legislations, or do factors like pressure from the general public, the industry or customers play a more vital role? Furthermore, do economic incentives exist, that make it interesting for companies to invest in environmental awareness? Since the chemical industry spans over a wide spectrum in regard to environmental issues, this paper will focus on a specific area of the industry.

This paper explores the theoretical and practical uses and limitations of battle-field archaeology. The author aims to paint a big picture of the subject of exca-vating, understanding and theorising about historical battlefields done every day by archaeologists. Its approach places much weight on a quantity of examples rather than exploring specific excavations in every detail, in an effort to give the reader an understanding about how battlefield archaeology works. It stresses the need for battlefield archaeology as a way of obtaining and securing impor-tant archaeological and historical information before it is lost to science. The author tries to evaluate the subject in a critical and pragmatic fashion in order to establish a clear understanding about the facts of battlefield archaeology..

Happiness is often considered our ultimate goal in life. This essay explores the political im- plications of this view, through the critique of happiness found in the works of Simone de Beauvoir and Sara Ahmed. Ahmed and Beauvoir consider happiness to be harmful as a po- litical goal, since it tends to diminish dimensions of power and conflict in favor of harmony, and is not compatible with a political philosophy based on freedom or liberation. Happiness is often confused with the ethical Good, but this essay argues that happiness does not ne- cessarily entail good things. Indeed, happiness can be used to justify oppression and unjust political systems..

In this paper, I have conducted a study of what perspectives educational drama has in theory and practice. The study aims to show an example of how and out of what perspectives educational drama is a part of the school?s activity at a geographically distinct school, from kindergarten on to primary and secondary school years. The general attitude of the faculty and their arguments for and against drama constitute the major aspects of this study, which has been carried out through qualitative interviews at a school in Skåne. The results were that pre-school focuses on teaching drama to develop communicative abilities amongst the students (art educational perspective) while secondary school seemingly abandoned this approach and focuses more on using it for personal development, increasing empathy and understanding of other people by taking it to a more emotional level in order to affect for example moral values of the students.

Detta arbete är en reflektion över ett programvaruutvecklingsprojekt, WAIS, och den arbetsmetodik som användes för detta projekt. Arbetsmetodiken för utvecklings-projektet var Extreme Programming (XP) och vi ifrågasätter om detta val var lämpligt för ett projekt som WAIS. Projektet genomfördes vid Blekinge Tekniska Högskola under våren 2004. Utvecklingsprojektet WAIS var en del av ett större projekt, AIS 42, som stöds av VINNOVA. Huvudprojektets bakgrund och syfte beskrivs för att läsaren skall förstå den roll projektet hade. Studenternas uppgift har varit att utveckla en prototyp för ett system som skall sprida information relaterad till logistik och transporter.

In preparation for the autumn term in 2011, the Swedish elementary school adopted newsyllabuses regarding,inter alia, the civic education (Sw. Samhällskunskap). The civiceducation has traditionally been a disciplinary subject with a main purpose of mediatingdemocratic values as well as providing general orientation in the society. Generally, the civiceducation intends to reflect the world in which people live in, being a complex society whichto a large extent is regularly affected by global aspects and developments.The purpose of this study is to review all the elementary school?s syllabuses relating to thecivic education with specific focus on the globalisation perspective.