Bakgrund: De onoterade företagen står för en betydande och ökande del av svenskt näringsliv. De små onoterade företagens utmärkande drag, vilka inte behandlas i traditionella värderingsmetoder (till exempel CAPM), kan få stor inverkan på det framräknade företagsvärdet varför det är viktigt att hitta modeller som på ett rättvisande sätt kan avspegla även de onoterade företagens unika egenskaper och risker. Brister i nuvarande modeller har lett till försök att utveckla nya modeller som bättre kan fånga de onoterade företagens riskexponering i kapitalkostnaden. En sådan modell är AHP-modellen (Analytical Hierarchy Process) som har arbetats fram och publicerats av Cotner & Fletcher i American Business Review år 2000.Syfte: Studien beskriver, testar och analyserar AHP-modellen samt andra alternativa modeller som används inom företagsvärderingsområdet för att skatta kapitalkostnaden för eget kapital i onoterade bolag. Två centrala frågor genomsyrar uppsatsen: 1) I vilka fall kan AHP-modellen eller andra alternativa modeller användas till grund för en extern värdering av onoterade företag? 2) Kan AHP-modellen utvecklas för att bli mer praktiskt tillämbar och vilka förändringar behöver göras i sådana fall?Genomförande: Studien skattar fram kapitalkostnader för eget kapital på två fallföretag med hjälp av de vanligaste modellerna inom värderingsområdet.

The objective of this thesis was to develop a method for the planning of road upgrading at Holmen Skog, a Swedish forest company. A critical issue for creating such plans is to identify roads that are suitable to upgrade to a standard that can handle heavy traffic during spring thaw, since spring thaw is a bottle neck for transporting timber. The method was tested in a case study at a district. The work consisted of two parts. The first was to retrieve and prepare geographical data for the roads.

AbstractMaterial collected or created through observations, discussions and interviews with a group of students studying theatre in the fist year of upper secondary school formed the base for this paper. The students that took part in the observations showed a variety of motivations for the studies in theatre, but the major aim was to obtain qualifications for further studies at university. Special focus was put on a student with dyslexia attending the course in theatre from the perspective to strengthen general learning abilities. The training and teaching in acting skills as performed in the theatre studio provided the arena for the observations. The aim was to investigate if an interactive process as defined by Lev Vygotskij and the acting method created by Constantin Stanislavski would create social and artistic development among the students in the study.

Children and teenagers of today have grown up with digital media. According to Olle Findahl's report "The Swedes and the Internet" (2009), adults as well as children are online more and more. Our experience is that at many workplaces as good as everyone use computers and everyone is expected to have digital skills. However at most schools the reality is far from this. According to Findahl's report from 2009, 99 percent of all pupils (in Sweden) have access to computers and Internet, yet it is rare that they get school assignments where the use of Internet is acquired (Findahl 2009).The purpose of our paper is to understand how digital media can be used as a resource for learning, through the perspective of young people.

Bakgrund: Flygtransportbranschen är hårt konkurrensutsatt genom stark etablering av lågprisbolag. Därtill har händelser såsom terrordådet i New York och SARS påverkat marknaden negativt; branschen har dessutom drabbats av förändrat kundbeteende, bland annat hos privatkunder, och flygbolagen finner det allt svårare att förutse kundernas köp. En medvetenhet om att resenärerna ser priset som en primär faktor vid val av flygbolag finns, men det har visat sig svårt att identifiera andra faktorer.Syfte: Syftet med denna uppsats är att öka förståelsen för privatresenärers köpbeteende vid val av flygbolag. Vidare skall vi genom detta dra slutsatser om faktorer som påverkar kundtroheten inom flygtransportbranschen.Genomförande: Uppsatsen bygger på kvalitativ metod, där empirisk rådata har insamlats genom 48 intervjuer med privatresenärer, fyra intervjuer med anställda på marknadsavdelningen på Scandinavian Airlines Sverige AB och en oberoende intervju med en professor vid Handelshögskolan i Stockholm.Resultat: Våra resultat bekräftar prisets betydelse vid val av flygbolag, men utöver detta har vi kunnat se ett antal för privatresenären värdeskapande faktorer, bland annat personalens bemötande, som påverkar valet av flygbolag. För att beskriva privatresenärernas köpbeteende har vi utvecklat en anpassad behovshierarki för flygtransportbranschen baserat på Maslow, där olika värdeskapande faktorer beskrivs.

The Nord Stream natural gas pipeline has been a controversial project. The debate was primarily escalated by Poland's strong negative reaction to the project in the spring of 2006 over safety and security and then alternated back and forth in Europe until the approval by the nations most concerned in the Baltic region during the autumn of 2009.In the case study an approach is used that primarily maps out the media image of the various viewpoints that deal with the pipeline and how these viewpoints position themselves, primarily through political and environmental dimensions. Simultaneously there?s an attempt to map out the spatial spread of the media image views as to the proximity and distance to the pipeline in Sweden, Poland and Germany. A key question is whether distance or proximity to a large facility can affect people's attitudes.A parallel focus of the study is to explore the role of the Nord Stream natural gas pipeline in the cross-border hinterland region of Szczecin-?winouj?cie.

Armatec tillhandahåller system, produkter och funktionella lösningar inom värme, kyla och process. Företaget har lager i Sverige, Norge och Danmark. Under senare tid har företaget sett att lagret i Norge utgör en stor kostnad. Armatec har därför börjat fundera på om de skulle tjäna på att centralisera logistikstrukturen dvs. stänga lagret i Norge och utöka centrallagret i Göteborg.

The aim of this Bachelor essay is to examine the portrayal of women and men constructed in two textbooks aimed for religious studies. The aim is also to examine how the image relates to the curriculum directives on gender equality. The theory consists of gender theory based on work by Catharina Raudvere, Jeanette Sky and Yvonne Hirdman. Previous research on gender and textbooks has shown that male perspective often dominates and that the female perspective is insertions in the rest of the text.?Genustrappan? (gender stairs) are used as analysis method.

I dag ställs höga krav på effektivitet, tillgänglighet och kvalitet inom hälso- och sjukvården. Utvecklingssatsningarna har som syfte att sträva efter en så god och kvalitativ vård som möjligt samt att använda sina resurser på ett kostnadseffektivt sätt, dock glöms ofta medarbetaren bort i dessa sammanhang. Syftet med denna magisteruppsats är att studera vilken påverkan förbättrings- och utvecklingsarbetet inom vården har på medarbetaren vid ett akutsjukhus. Studien belyser olika frågställningar såsom vad förändringarna betyder för den anställdes arbetshälsa, med avseende på stress, krav och kontroll. Ett annat syfte är att utifrån olika perspektiv belysa frågeställningen om de nya arbetsmetoderna förändrat personalens arbetsförutsättningar.

This explorative study focuses on young, university attending males (22-27 years) and their understanding and pratice of the classic tail coat. It is based on five qvalitatively interpreted interwievs with a total of six participants, and through open questions regarding individuality and identicalness, limits and possibilities and inclusion and exclusion, a masculininty of a less contemporary hue takes shape. These conversations have revealed the tail coats potential of respresenting a male stereotype that can set a foundational and minimal standard for inclusion. Above this layer these males can then manifest and negotiate their masculine position in a homosocial Hierarchy which decides the amount of passage, privilieges and confirmation of self- worth received for the wearer. These negotiation is performed by value bearing symbols (such as medallions, cordons and the like) allowed by the wearer and by the actions that systematically ensure that the lines of the tail coat are watched and unbroken.

Equal treatment in school is an on-going debate in the Swedish society. At the same time teachers around the country struggles to make ends meet because of a heavy workload. Voices have been raised that teachers no longer have the time to actually be teachers since they get piled up with paper work and other administrative tasks. However, schools are bound by law to take action against harassments and discrimination of any kind. There is also an overall policy in the Swedish national curriculum that every school must embrace diversity and actively teach students about solidarity and respect.

The main aims of this study is from a gender perspective identify possible reasons why so many men compared to women visited the European football Championship in Poland/Ukraine 2012. The study also aims to classify European Championship visitors from their primary purpose with the trip.To be able to answer the study's purpose and issues, it is important that we get an understanding of the phenomenon so that we can clearly express an opinion on this phenomena. This meant that we chose to use qualitative methods designed to give a deeper insight into what is being investigated. We made use of both deep, email and telephone interviews with our respondents. The six respondents are evenly distributed between the sexes.

To understand the modern leadership you have to gain a lot of experience to attain the right competence through which you are able to know what kind of leadership is most suitable to use in the current situation. Leaders agree that every kind of leadership is more or less successful depending on the situation and different organizational factors, for example the co-workers and the environment. Every leader should have a strong willpower and driving force to bring motivation to the organization and to make it more efficient. Another quality that represents a modern leader is the ability to lead and divide the co-workers and the organizations different strengths. The organizational communication is an important factor of how you, as a leader, answer to your co-workers and also how you will be received.

To understand the modern leadership you have to gain a lot of experience to attain the right competence through which you are able to know what kind of leadership is most suitable to use in the current situation. Leaders agree that every kind of leadership is more or less successful depending on the situation and different organizational factors, for example the co-workers and the environment. Every leader should have a strong willpower and driving force to bring motivation to the organization and to make it more efficient. Another quality that represents a modern leader is the ability to lead and divide the co-workers and the organizations different strengths. The organizational communication is an important factor of how you, as a leader, answer to your co-workers and also how you will be received.

This thesis explores how the Swedish magazine Morgonbris depicted women's new roles in the workforce during World War I and whether these depictions challenged or upheld contemporary gender structures. The study addresses two main questions, how Morgonbris portrayed women's new roles in the workforce and how this portrayal challenged or upheld contemporary gender structures. And also how the magazine integrated the ideal of respectability to engage and mobilize female workers, analyzed through Ronny Ambj?rnsson's descriptions of respectability ideals. Using Hirdman's gender system theory, which examines the maintenance of gender power structures through separation and Hierarchy, and Ambj?rnsson's work on respectability ideals, the study employs a qualitative content analysis of articles from Morgonbris during the war years. By identifying and analyzing expressions of class and respectability ideals, the research uncovers strategies used to engage and mobilize female workers. The results show that Morgonbris portrayed women's entry into traditionally male-dominated labor sectors as a significant shift that challenged established gender roles.