Uppsatsen behandlar de investeringskriterier och värderingsmetoder som svenska Private Equity-företag använder inför företagsförvärv. Vi har gjort en kvalitativ analys av fem svenska Private Equity-aktörer. Våra slutsater är att de Private Equity-bolag vi studerat har ett fåtal övergripande investeringskriterier men att de är relativt flexibla gällande resterande. Företagen använder sig främst av multipelvärdering i värderingsprocessen. Sammanfattningsvis kan vi konstatera att Private Equity-företagen fokuserar mindre på vad företaget är värt och lägger allt fokus på hur mycket företaget kan avyttras för..

One could argue that the most discussed topic in finance is whether or not it is possible to ?beat the market?. Even though many people claim to do this, there is little evidence to support the idea that one can consistently beat the market over a long period of time. There are indeed several examples of investors who have managed to outperform the market consistently for a long time, but the efforts of these individuals or institutions could by many be considered to be pure luck.One of the many strategies that have been evaluated by several researchers and is said to generate a risk adjusted return greater than that of the market, is one based on the P/E-effect. This strategy is based on the financial ratio P/E ? price divided by earnings ? and used by constructing portfolios consisting of stocks with low P/E ratios.

This study tests two financial valuation models empirically by valuing three stocks from three industries, with the purpose of studying how well valuation models work empirically and to make a forecast. The models which will be tested are residual income valuation and discounted cash flow. Nine stocks will be picked strategically from the Swedish stock market and additional analysis will follow in the analysis chapter.Based on analysis and valuation, the commodities industry has decent valuation as the healthcare industry is undervalued thanks to the high valuation of AZN. The energy industry has low value due to the capital intensive nature of the industry. When it comes to the models and their practical implementation, DCF has been the most problematic to apply empirically whereas RIV was better but it still shows extreme values, which teaches the student the clear difference between theory and empiri..

The study is based on three Swedish novels published in 1945,1956 and 1964, and three Swedish novels published in 1998, 2008and 2009. The aim has been to investigate how librarians are portrayed in Swedish literature, as well as a comparison between the older and the newer literature. What librarian images are portrayed in the analyzed literature? Is the portrayal mostly positive, negative or neutral? Are there any clear differences in how librarians portrayed in newer and older Swedish fiction? If so, what are they? The method used has been qualitative content analysis where relevant paragraphs have been coded and divided them into categories of appearance, personality, and professional identity. The conclusion is that the librarian is often portrayed as an intellectual and somewhat high-strung bibliophile.

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

The purpose of this Master?s thesis is to examine the accessibility and barriers of public libraries to intellectual and mentally disabled children and young people. This we will do by examining whether the library staff acts according to policies of the libraries. Our method has been qualitative interviews with library staff and we have also observed the environment, media and marketing of these libraries. As a theoretical starting point of the analysis we use Michael Buckland?s different aspects of access to information.

Depression är vanligt hos personer med Borderline personlighetsstörning (BPS). Det finns risk för att komorbid depression försämrar behandlingsutfall och minskar sannolikhet för remission från BPS, en problematik förknippad med signifikant funktionsned-sättning. Denna studie syftade till att undersöka hur patienter med BPS och samtidig depression, svarade på beteendeaktivering inriktad på att konkurrera ut ohälsosamma beteenden med hälsosamma. I single-case design om fyra patienter, registrerades aktivitetsnivå dagligen samt upprepade mätningar med validerade skattningsskalor under baslinje och aktiv intervention. Resultatet visade att patienterna hade stora svårigheter med registrering och närvaro, och att även om hälsosamma beteenden ökade i vissa fall så påverkades inte grad av depression..

I dagens samhälle där vi förbrukar allt mer resurser har frågorna om hur vi ska göra för att få en hållbar utveckling blivit allt viktigare. Det finns ett stort intresse för dessa frågor och många ställer krav på företagen att ta ansvar för sin påverkan på samhället och att arbeta för en hållbar utveckling. Detta har lett till att många företag idag arbetar med och även redovisar hur de arbetar med ansvars- och hållbarhetsfrågor.  Regeringen har ställt kravet att alla statliga bolag från och med räkenskapsåret 2008 ska upprätta en hållbarhetsredovisning enligt Global Reporting Initiative (GRI). GRI är ett ramverk för hållbarhetsredovisning som kan användas som ett verktyg för att redovisa, utveckla och styra hålllbarhetsarbetet med. Syftet med denna studie är att undersöka om företag använder GRI som ett verktyg för att förbättra hållbarhetsarbetet samt hur företagen använder det.

This study aims to gain greater knowledge about the phenomenon cheerleading journalism and its existence in the Swedish sports journalism. We did this by making an impact in the media debate, to thereby identify key aspects of cheerleading journalism. These elements are then used to reach a preliminary definition of the phenomenon. This was followed by qualitative interviews with six Swedish sports journalists from newspapers Aftonbladet and Dagens Nyheter, with the aim to find out how they behaved the phenomenon. The results of the earlier debate and the answers from the respondents show that cheerleading journalism is nationalistic, biased and seeks an inclusive effect on its audience.

Before the general election 2006 all of the Swedish parties represented in the Parliament held their political party conference. At each political party conference, the leader for respectively party held their opening speech, a speech that was covered by the press. This essay deals with how the press covers these speeches. Analysing how the different speeches were covered by the press, some tendencies regarding how the press report could be visualised. In this comparison the ?quantitative content analysis? was used.

The thesis consists in two parts. The purpose of the first part is to analyse how the court may interpret rules, principles and legal cases to decide whether a reconstructor bears liability towards the debtor and the creditors. In the second part it is discussed and argued for how the reconstructor´s damage liability should be drawn up and applied so that it according to economic theories should be as efficient as possible. In the thesis it is shown that it is not a non-contractual liability or a liability based on authority mission. The reconstructor´s liability is instead based on a commission concerning an intellectual service.

This Master's thesis aims to discover, understand and interpret how,with what results, and with what settings adults reading are investigatedin a series of nine Master's theses, written at The Swedish School ofLibrary and Information Science at the University of Borås 2000-2010.This Master's thesis is a meta-study that operates with theoreticalconcepts such as discipline, sub-discipline, research field,interdisciplinarity and with a qualitative research method calledanalytic induction. The results show that LIS - reader studies illustratevaried knowledge about adults reading that investigates with two mainapproaches - a general and a specific one - but with a common interestin two main categories: reading circumstances and reading effects andvalues. LIS ? reader studies show an instrumental perception of theborrowed theories for study of reading and their application and a lessepistemological justification of these in relation to LIS, as own researchfield. The problem area readers and reading is regarded withuncertainty as study topic in the LIS, and this attitude shows up, despitea depth theoretical awareness, a less intellectual self-awareness and amore pragmatic one..

Our purpose is to analyse three different epistemological discourses that exist in the social practice, Library and Information Science LIS, using the strategy for interpretation from the mimesis model by Paul Ricoeur and the terms from the critical discourse analysis by Norman Fairclough. The aim is also to explore there different views of knowledge organisation. We review previous research involving epistemology, knowledge organisation and discourse analysis in LIS. These show that there are many different epistemological standpoints and that later research has shown a more critical and sceptical state of knowledge organisation than earlier traditional positivist ideals. Discourse analysis is described as an important theory and method in LIS.

This paper describes the design and implementation of an automated build system for the JAS39A simulator FUS39A at HiQ:s offices in Arboga. The assignment was to automate the process in which modules are built; the simulator is composed of a number of modules which are built manually at the end of each week, this process takes about a day of manual labor. The system can automatically build a module as either a scheduled service or by manual invocation. The system contains functionality for reporting the build results to any given recipient by e-mail. The purpose of the system is to free up the time put into manually building the modules for better suited tasks by automating the build of FUS39A.The assignment was split into two parts, an analysis part where information of the old system was gathered, tools and methods were chosen and the new system was designed.

This study's main objective was to identify adolescents participation in alternative sport activities and which kind of physical activity that was preferred by adolescents who didn't had any earlier experience of sport clubs. The study combined interviews and surveys with the purpose to get both adolescents and sport leaders perspective. A total of five interviews were performed and fifty-four surveys was collected. The results showed that adolescents already physical active were those who participated in alternative sport activities. Who participate in alternative sport activities can depend on habitus, comprehended capital forms and in which social field the sport activities exists..