Title: The appraiser?s choice of valuation method ? factors that influences the choice of company valuation methodsSeminar date: 04/06/07Course: Master thesis in Business Administration, 10 Swedish credits.Authors: Anne Benedicks and Veronica ÖbergAdvisor: Eron OxingProfession of category: Financial analysts, auditors and company lawyers.Key words: Company valuation, valuation methods, cash flow analysis, comparative valuation, the net asset value method.The Main Issue: What is of decisive importance when choosing a special company valuation method?Purpose: The purpose of this paper is to identify, analyse and evaluate the most common methods of valuation for financial analysts, auditors and company lawyers and those factors that influences the choice of method.Method: A multiple survey has been implemented for the actual profession categories. Primary data was collected through semi-structured interviews and a questionnaire survey.Theoretical: The theoretical frame of reference is based upon the paper?s dependent variable, i.e. the role of the appraiser.

This thesis is an attempt to study whether if problem-oriented teaching implies a moreadvanced use of school libraries than other teaching methods.Teachers have been interviewed about what kind of information they and their pupils need,and where they find their information. Another question is whether the problem-orientedteaching method makes it easier for the pupils to find information in school libraries thanother teaching methods do.The result of the study is that a problem-oriented teaching method creates opportunitiesfor the school library to become an important place for information retrieval. This teachingmethod is a major, but not the only determinal factor. Other contributing factors could beteamwork between teachers and school librarians and the existence of learning aids..

Many companies are currently working to optimize and streamline their processes and production lines to achieve higher profitability. In increasingly competitive markets, companies are working to find solutions to increase the value of their production with such a small use of resources as possible. A tool used to accomplish this is the Lean management system. Lean comes from the production system that Toyota has been developing since the early 1900's, The Toyota Production System (TPS). The Lean philosophy helps companies, by working towards continuous improvement in its operations, to achieve higher customer satisfaction, more efficient production and ultimately higher profitability. Many companies are working to implement Lean in their organization. But there are many who fail to implement a complete change towards Lean.

AbstractIn this essay, policy change and learning is studied in the case of the Social Democratic Party and their policy concerning independent schools. Their policy differs clearly from the right-wing parties. Between 1991 and 1994, the right-wing government made substantial reforms concerning independent schools. The question posed in this essay is whether the policy of the Social Democratic Party has changed as a result of these actions, and if they have approached their right-wing counterparts.Using the Advocacy Coalition Framework, defining a policy as a result of the values the actor holds, the question is studied by applying the theory's assumptions of policy-learning across coalitions. The argumentation of the Social Democratic Party, as it is expressed in official text documents before and after the right-wing government, is analysed.

There are several objects of age whose provenance and history has disappeared with time. The purpose of this thesis is to find out which analyzing methods that gives results and how the different methods can be combined and /or established in each other. The investigations centers around an embroidery, belonging to Tämta church, with unknown origin, use and age. The embroidery is long and narrow with applications in the form of dragons and eagles on a ground of velvet cloth. The dragons and eagles are covered with metal threads.

Swedish sawmills of today suffer from unsatisfying economy with high costs and low benefits. The economical result depends on how well the sawmill can use their raw material. Iggesund Timber AB, a sawmill in the Holmen group, produces a large amount is enduse orientated products for the woodworking industry. Therefore the aim of this student thesis was to investigate the possibility of automatic enduse orientated quality grading of Scots Pine (Pinus sylvestris) saw logs by using a gamma-ray log scanner. Iggesund Timber AB has the possibility to grade logs automatically with TINA, a two way gamma-ray log scanner. Grading and classification of Scots Pine logs in Sweden today are mainly manual but can in some rare cases be automatic.

The aim of this Masters thesis is to examine the view of market-led culture, focusing on literature, within Swedish governmental cultural policy. The main issue is to discover changes in attitude towards cooperation between culture and business by comparing the attitudes and ideas expressed in the governmental policy documents from the 1970s with the governmental policy documents from the 1990s. To illuminate, and with an effort to explain, these attitudes and ideas expressed in the documents their political and social context has been studied as well. The theoretical starting point is two political ideologies, and Danish cultural policy researcher Dorte Skot-Hansens theories of cultural policy in the Nordic countries. The methodological starting point is two variants of analyses that are textual ones.

The aim of this study is to through six interviews, with six experienced, social workers?, in three cities, understand how the child?s position in the Swedish child protective services? enquiries has change, and the factors behind it. The aim is also to compare if the social workers? view of the child?s position in the enquire has change accordingly to Socialstyrelsens intentions of BBIC. The theoretical approaches that was used is the new institutionalism, the Shier?s pathways to participation and the term discretion.

The aim of the study was to install a biogas system consisting of three tubular polyethylene biogas digesters at a rural household in Malawi and to evaluate the constructed biogas system with regards to relevant system parameters. The purpose was to evaluate if the technology is a possible solution to reduce deforestation and support Malawi in climate change mitigation and adaptation. The study was carried out in the southern part of Malawi in cooperation with the University of Malawi. Locally available materials were used to construct and install the system. Three different feed materials, cow, goat and a mix of cow and goat manure, were used in order to determine which one was best suited to utilise as a digester substrate. After the installation, measurements of temperature, pH, biogas production, biogas composition and system functionality were made. The results of the study show that a biogas system with tubular polyethylene biogas digesters can be successfully installed at a rural household and that the most suitable feed material is a mix of cow and goat manure.

The aim of this study was to investigate factors that ex-criminals believe have been of importance to them when they decided to leave a lifestyle of criminality behind. The study was based on eight semi-structured interviews with informants who had committed various forms of crime. Common to all informants is that they are now members in the Swedish association KRIS (In English: CRIS, Criminals Return Into Society), living a life without crime. The stories of the informants have been analyzed on the theoretical basis of social ties, the exit process, role loss, motivation and the life course perspective. Our study showed that the informants have been affected and motivated by various life events that could be identified and pin-pointed during the interviews.

Most of the people in today's society have at least some knowledge about Alzheimer's disease to some extent. When a person with Alzheimer's disease is being taken care of at home, the relatives have to change their own priorities and readapt themselves to the existing situation. The primary aim of this study is to describe how the relatives experience their own situation in life. The secondary aim of this study is to describe how the relatives understand their own relation with the health care authorities concerning the help and support issues. The authors have realized this study using the analytic inductive method and have interviewed four informants using a semi structured interview guide.

The purpose of the study was to investigate how young female Kurd immigrants experienced their existence between two different cultures, namely Swedish compared to the immigrants parents culture. How their experience behavioural conduct between the opposite sex before marriage and if the young female Kurds thought the mass media picture of them was thought of as a correct image of their lives in general or whether they experienced it as a generalisation only. We chose qualitative methods for our study and used suitable literature based on the theories of this subject to be able to understand the problem. To go deeper whit the study five young female Kurds aged between eighteen and twenty years were asked if they would participate in an interview on the subject. These participants proved that they had no problem at all being multicultural.

The purpose of this essay is to discuss and compare different ways of learning new words and expanding your vocabulary in a foreign language. This is done by an examination of relevant literature and available research, as well as by an empirical study with two upper secondary school classes, in which two different methods are put to the test: one traditional method of the kind that is found to be most common in second language acquisition, and one designed to take existing research into account. The results show that, although effective in the initial stages of acquisition, the traditional method, where words are learned in isolation and via translation to L1, results in a very limited form of knowledge. A big part of the words acquired via this method is also forgotten soon afterwards. The other method, where words were learned and tested in its proper context, was found to result in a broader form of vocabulary knowledge, covering more aspects, and that remained over time.

To be educated in global climate issues can be challenging for pupils. This may contribute to anxiety and feelings of helplessness. Global climate change may also be a challenge for educators to convey to young learners, f-3. Educators can experience various problems when it comes to teaching about climate issues. The subject of climate change is a broad and complex area, according to the studied material in our thesis.

AbstractThe purpose of this theses is to compare three different political groups, The IRA, The Baader-Meinhof group and the Al Qaida, who have all used terroristic methods to achieve their separate goals.By finding out about their history, goals, structures and methods I have made a comparison to see what joins them, what separates them, what originated the birth of their movements and how they can or could proceed with their violent actions to the point that they had actual impact on international politics.It has all been done through a litteraturebased study.My focuse has been on Al Qaida since it's is the only one of the three who is still active today and who, through its cellstructure, represents a new form of global terrorism that may have great influence on the structural patterns of other political groups and criminal organizations in the future.Key words:Al QaidaBaader-MeinhofIRATerrorismCellstructure.