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.

The aim of this study is to investigate wether the participatory democracy is a threat or a complement to the representative democracy. To achieve my purpose I will focus on two different lokal councils, the civil council in Hovsjö and the youth council in Västra Skogås, which have been objects of the urban policy in 1998. The theoretical framework on which this study is based consists of the participation democratic theory, representative democratic theory and implementation theory. By problemizing these theoretical frameworks in comparison with eachother I will mapp how these two lokal councils were implemented. The research question is: In what way was the civil council and the youth council a complement or threat to the representative democracy? In which way was it difficult to implement them?The method used for this purpose is a qualitative comparative case study.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

Objective: The aim of the study is to describe pupils' understanding of the mathematical concept of function. How do pupils define the concept of function? What images of the concept of function evoke when they solve tasks, which involve identifying and constructing functions?Theory: A student's thinking about a mathematical concept depends on more than just the formal definition of the concept; therefore Tall and Vinner introduce the term concept image to describe the role cognitive structures play when students learn about concepts. The cognitive structure includes all mental images, associated properties and processes that an individual associates with a given concept. According to Sfard, an individual's understanding of mathematical concepts may have different character: an operational conception, where a concept is conceived as a process and a structural conception, where the given concept is conceived as an object, that is, as a whole.Method: 16 pupils at the Science Program at two different upper secondary schools inSweden answered a questionnaire on the mathematical concept of function.

The aim is that on the basis of interviews with personnel and clients examine whichexperiences they have of the drug abuse programme and its implementation. To be able toanswer the aim following question has been formulated: (1) What do the personnel and clientthink about the drug abuse program arrangement? (2) In which extend is the programimplemented as thought? (3) How do the personnel assesses the client?s participation? (4)How does the client?s think about their own participation in the program? (5) Do the client?sthink that the program have been helpful in their personal development? A qualitativemethod was chosen and has used a semi structured interview. Total has ten interviews beenimplemented on Rällsögården, five with clients and five with personnel. The study'sinterpretation framework builds on research around drug abuse treatment and theories andmethods that lie to shallow for the drug abuse programme.

This essay concerns the possible tabloidization of Swedish daily newspapers. To investigate if tabloidization theory could be supported, a case-study is made using the isolated crisis of an especially big forest-fire in the county of Västmanland in Sweden in the summer of 2014. One local paper of the daily press, Vestmanlands Läns Tidning and one tabloid-paper with a national spread, Aftonbladet, are compared using quantitative content analysis to see whether there are similarities or differences enough to support or reject that the daily press is under influence of tabloidization. The results of the two papers news coverage of the fire are compared in three main categories; Theme, Source and Value-words. These categories represent three of tabloidization?s main criteria; ?soft news?, personification of sources and more use of words that connote strong values as signs of a lower quality in journalism.

In this thesis we study four groups of students in grade 8, 9 and 10 when they try to solve a classical mathematical problem: Which rectangle with given circumference has the largest area? The aim of the study was too see how the students did to solve a mathematichal problem?The survey shows that students have rather poor strategies to solve mathematical problems. The most common mistake is that students don?t put much energy to understand the problem before trying to solve it. They have no strategies.

Syftet med studien var i första hand att studera ungdomars upplevelse av makt över sin framtid direkt efter avslutad gymnasietid. Med en enkätundersökning undersöktes 85 ungdomar i årskurs 3 på gymnasieskolans omvårdnadsprogram, samhälls­vetenskapliga program, tekniska program, handelsprogram och naturvetenskapliga program gällande variablerna personlig attityd, subjektiva normer (socialt tryck) och upplevd kontroll. Ingen skillnad framkom mellan yrkes- eller studieförberedande program i attityd till beteende, däremot framkom skillnader vid jämförelse mellan de olika programmen, eleverna på omvårdnadsprogrammet hade en statistiskt signifikant mer positiv attityd till det egna beteendet jämfört med det naturvetenskapliga programmet. En signifikant skillnad framkom också mellan könen i attityd till beteende och upplevd kontroll där tjejerna värderade dessa variabler högre.Resultatet kan förklaras med att det bland flickor ses som mer acceptabelt att studera medan killarna snarare riskerar att få en låg status om de fokuserar för mycket på skolan. Då det i denna studie framkommer att attityden till det egna beteendet var en bra bit över medelvärdet visar den på att en positiv attityd till att det egna beteendet är viktigt. De subjektiva normerna visade att den sociala pressen inte var så stark hos respondenterna vilket är positivt då det visar att eleverna inte upplever sig styrda av den egna sociala gruppen..

Syftet med detta arbete är att undersöka hur elever i åk 1 på El- respektive Industriprogrammen på gymnasiet använder sig av ett datorstöd på kursen Matematik A, och att ta reda på vilken typ av kategori program som eleverna utnyttjar mest.Undersökningen genomfördes med hjälp av dels en enkät av hela undersökningsgruppen, dels elevintervjuer av ett urval av gruppen.Resultatet på undersökningen visar att eleverna inte använde datorstödet under lärprocessen i speciellt stor omfattning. Datorstödet användes framför allt under de ordinarie matematiklektionerna och den typ av funktion som användes mest frekvent var av en typ som starkt bidrog till ett ytligt och kortsiktigt lärande..

Today, we can see that social navigation is embedded in different kinds of websites, but there is still little support for social navigation in the web browser. Our main concern has been how we construct a tool that fills this hole in the web browser. By letting the theory, the prototype and the focus group serve as input/output to each other we could create a better overview of how the different pieces were intertwined. This has been a crucial mental model for us to obtain since it has helped us to understand how we could realize the theory through our prototype and thereby come to the conclusion of what aspects of the theory that we should put forward to further development. After constructing the prototype we thought that it would support social navigation, but realized after analyzing the discussion of the focus group that we are not there yet.

Detta självständiga arbete i militärteknik behandlar två simuleringsprogram för radarvågutbredning i syfte att undersöka konsekvenserna av dess nyttjande för den taktiske chefen till sjöss. Simuleringsprogrammens användbarhet mäts kvalitativt genom att respektive simuleringsprograms egenskaper ställs mot den taktiske chefens krav. Simulerings-programmen beskrivs utifrån teoretiska egenskaper i respektive program och utvärderas genom simuleringar av en typradar i tre olika vädertypfall. Den taktiske chefens krav grundas på personliga erfarenheter som fartygschef på korvett. Resultatet presenteras i form av positiva och negativa konsekvenser för den taktiske chefen vid nyttjande av respektive program. .

This project concerns a new lower and mid level compulsory school in the currently developing area of Annedal, northwest of central Stockholm. According to the given program, the school should hold 500 pupils and 100 pre-school children. As an addition to the given program, my suggustion holds a sports hall and a public library.In my project, my ambition has been to investigate how to create an inspiring and exiting place for kids to inhabit and, at the same time, create an activated, central place in a developing suburb. The latter has resulted in the two program-related additions, which purposes is to extend the hours during which the area is activated and to create additional incitements for visiting the building. Both additions are chosen based on lack of service in the area. Architectually, I've been inspired by the medieval castle which has been used as an inspirational resource for the parts of the school holding classrooms.

Som del av ett examensarbete på 10 högskolepoäng, där varje poäng motsvarar en vecka. Den här rapporten går igenom hur viktigt det är med ett planlagt arbete och bra kommunikation innan ett påbörjat arbete. Rapporten går även igenom våra misslyckanden och lärdomar då vi arbetade gentemot ett utvecklingsprojekt: de behövde grafiskt innehåll till deras boids baserade strategispel i OGRE. Redan i början stötte vi på problem och våra arbetsgivare i Umeå ville att vi skulle göra något annat än vad vi kommit överens om. Vi har använt oss av nya program för att lära oss att generera normalmapps som kan användas i spel.

How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax rate on all incomes with an allowance exempt from tax, is consistent with the demands of justice. In order to achieve this I construct a two level argument using normative method. The first part consists in the justification of a specific ethical theory which is derived from to notion of human dignity.

Throughout the years the Swedish local history societies have collected a large quantity of material, consisting of photos, documents and items, among others. As the society has become more computerized, the need has increased for these collections to become digitalized. This is a way to make their media more easily accessible to the general public, but also to easily be able to archive and preserve for example photos and videos electronically.This thesis concerns itself with the work we have done for the local history society of Nyed in Molkom. The task set before us consisted of creating both a website for the society, and a reliable database from witch the website draws its information. This project allows anyone with administrator privileges to upload new files and any additional information.