Leverage buyout?s is an opportunity for companies, who can strengthen its market position by expanding its operations, and it add?s value to the company. At every LBO, copmanies make different values of the target company to finally come upp to a final bid. The final bid may in many cases be made of a surplus value, which is the differens between the value of the net-assets and the final bid. This we call goodwill and it has been a target in many discussions.

BAKGRUND: Ishockey är en stor idrott med över 80000 aktiva spelare i Sverige.SYFTE: Syftet med denna studie var att fastställa huruvida det finns korrelation mellan tester rekommenderade av Svenska Ishockeyförbundet och prestationsförmåga på is. Vidare skulle testresultaten ställas i relation till antropometriska värden.METOD: Studiepopulationen rekryterades från hockeylag i division I. Testerna 1RM knäböj, stående längdhopp samt sergants jump utfördes enligt Svenska Ishockeyförbundets rekommenderade förfarande. Prestationsförmåga på is mättes genom 17 m sprintlopp. Korrelationen mellan testerna och prestation på is beräknades med pearsons korrelationskoeffecient.

Manure evaluation has been suggested as a cheap, fast and easy method which can give information about the digestibility of the ration, the function of the rumen, where in the gastrointestinal tract the feed is digested and the health of the cow. An experiment was conducted to study how manure evaluation could be used as a management tool in Swedish Dairy farming. Manure was collected from cows on Kungsängen Research Station and from 9 other farms. The manure samples were analysed for dry matter, ash, starch, pH-value and particle size (wet sieved). Also, the consistency of the manure was determined on a 5-point scale and the colour and smell were noticed. Penn State Forage Particle Separator was used for determining the particle size of the roughage.

This study investigated potato growing in beds as an alternative to conventional ridges.It was based on results from field trials on bed-grown potatoes carried out by Halland Rural Economy and Agricultural Society in 2007, studies of literature and interviews with farmers with experience of bed growing of potatoes. Due to their shallow root system, potatoes are one of the most drought-sensitive crops. Potatoes are often grown on sandy soils with poor water-holding capacity. Factors such as total yield, tuber size distribution and quality defects are negatively affected when water becomes insufficient. Wide beds have a more flat top which leads to more uniform water infiltration. Further on, beds have lower soil surface area due to its shape, and therefore, retain water more efficient. In the field trials, which were carried out at the Stjärnarp Estate near Halmstad, potatoes were grown in beds alongside a conventional ridge-grown crop.

The purpose of the essay is to by means of a quantitative method investigate what the portrayal of GLBT-people looks like in a selection of Swedish and New Zealand newspapers. The essay focuses on aspects such as the gender ratio between GLBT-people who are mentioned and also those who are allowed to speak out in the newspapers. Also in what proportions the newspapers portrays the different fractions of the GLBT-term, what subjects are covered and what types of sources are used are areas of interest.The analysis is conducted through a quantitative research method where two Swedish newspapers (Aftonbladet and Dagens Nyheter) and two New Zealand newspapers (The Dominion Post and The New Zealand Herald) were selected. Three periods of 15 days were selected for each newspaper and electronic databases were used in order to try and collect all articles with relevance for this study.The theoretical background consists of Tiina Rosenberg?s theories about media?s role in the individuals? identity shaping, Nina Björk?s feminist theories connected to gender and power, and the patriarchal structure of society, and also Anders Sahlstrand?s accounts of journalism?s use of sources and their effect on the audience?s perception of the news presented.The main results from the analysis points towards preponderance in the occurrence of male homosexuality and male homosexuals.

Denna artikel undersöker kulturella skillnader mellan Sverige och Lettland samt hur dessa skillnader påverkar verksamhetsstyrningen för svenska företag som etablerat verksamhet i Lettland. Artikeln utgår från Hofstedes teorier kring kulturella skillnader. Resultaten av enkäter som delades ut till respondenter i Sverige och Lettland visar att länderna skiljer inom dimensionerna maktdistans, osäkerhetsundvikande samt maskulinitet. För att undersöka hur dessa resultat påverkar verksamhetsstyrningen har sedan intervjuer genomförts med företagsledare på svenska företag i Lettland. Resultaten visar att skillnader inom dimensionen maktdistans framförallt leder till centraliserat beslutsfattande och mer direktstyrning i Lettland jämfört med i Sverige.

Background: What is a share and what determines the value of a company? This is a constant issue that many in the financial world are facing. Many argue that there has been some decoupling between stock valuation and how the company in question is developing operationally after the financial crisis that the world faced during 2008-2009.Problem: It is important to distinguish between the company and the share. A company that is good and well maintained may not be worth buying only because of it. The share is judged by other elements also.

Sveriges skogsindustri är beroende av skogsmaskinentreprenörer för råvaruanskaffning. För att trygga försörjningen till industrierna, effektivisera och förbättra drivningstjänsterna är det viktigt att företagen i branschen är lönsamma. Syftet med den här studien är att identifiera hur lönsamma skogsmaskinentreprenörer i Götaland arbetar för att uppnå goda ekonomiska resultat. Med hjälp av gränsvärden för nyckeltalen avkastning på eget kapital, avkastning på totalt kapital, soliditet, nettomarginal och kassalikviditet identifierades de mest lönsamma skogsmaskinentreprenörerna. I en kvalitativ intervjustudie intervjuades företagarna om hur de arbetade med att leda sina företag, vad de ansåg vara den viktigaste framgångsfaktorn och deras syn på möjligheter till ökad lönsamhet. Tillsammans med tidigare studier formulerades faktorer och förbättringsområden som påverkar skogsmaskinentreprenörernas lönsamhet.

There are some students who leave their studies. How can this be explained? Are present day high school students satisfied with their choice of school or the courses they have chosen? How did they decide what to study in upper secondary school? The main focus of this study is to examine the factors that influence the decision making of young people when it comes to choosing schools, their educational ambitions, and finally their focus on grades in Upper secondary school.   The study is based on the quantitative method, extracting its results through a poll conducted at an upper secondary school. The target audience of this poll was students that are completing their second year.  A statistical analysis of the results was carried out and the results were then presented by relevant diagrams.

This report aims to examine the design of a passive house. The design addresses the selection ofmaterial, sizing and selection of both building services systems and building technical features suchas load-bearing framework and moisture control. Interior layout is designed for a family of twoadults and one child.A big part of the report is devoted to an in-depth comparison of three different wall constructions ofpassive house standard. The structures that have been compared are a lightweight timber structure, aheavier concrete structure and a sandwich wall of the brand Weber Leca. The report covers variousaspects such as air flow, wall thickness, the risks associated with the construction, U-value, thermalbridges, power consumption, price, and assembly costs.

This report aims to examine the design of a passive house. The design addresses the selection ofmaterial, sizing and selection of both building services systems and building technical features suchas load-bearing framework and moisture control. Interior layout is designed for a family of twoadults and one child.A big part of the report is devoted to an in-depth comparison of three different wall constructions ofpassive house standard. The structures that have been compared are a lightweight timber structure, aheavier concrete structure and a sandwich wall of the brand Weber Leca. The report covers variousaspects such as air flow, wall thickness, the risks associated with the construction, U-value, thermalbridges, power consumption, price, and assembly costs.

Modern semiconductor design methods makes it possible to design increasingly complex system-on-a-chips (SOCs). Testing such SOCs becomes highly expensive due to the rapidly increasing test data volumes with longer test times as a result. Several approaches exist to compress the test stimuli and where hardware is added for decompression. This master?s thesis presents a test data compression method based on a modified facsimile code.

This report aims to examine the design of a passive house. The design addresses the selection ofmaterial, sizing and selection of both building services systems and building technical features suchas load-bearing framework and moisture control. Interior layout is designed for a family of twoadults and one child.A big part of the report is devoted to an in-depth comparison of three different wall constructions ofpassive house standard. The structures that have been compared are a lightweight timber structure, aheavier concrete structure and a sandwich wall of the brand Weber Leca. The report covers variousaspects such as air flow, wall thickness, the risks associated with the construction, U-value, thermalbridges, power consumption, price, and assembly costs.

Bakgrund: Betydelsen av en välfungerande bankverksamhet, och därmed även den ekonomiska styrningen däri, torde blivit allt större på grund av den accelererande globalisering som idag sköljer över vårt samhälle. Det faktum att de undersökta bankerna verkar på samma area med likvärdiga produkter är även det av stort intresse beträffande homogeniteten i den ekonomiska styrningen. Syfte: Syftet med uppsatsen är att analysera Sveriges storbankers centrala ekonomiska styrning i form av graden av decentralisering, användandet av budget samt valet av nyckeltal. Rapportförfattarna söker även analysera likheter och skillnader i dessa styrsystem då detta torde vara intressant eftersom de alla tillhandahåller liknande tjänster på en relativt mogen marknad. Genomförande: Det empiriska materialet består till lejonparten av intervjuer med nyckelpersoner inom de svenska storbankerna (FöreningsSparbanken, Handelsbanken, Nordea och SEB).

Works on transparent paper, also commonly known as tracing paper, have been described as ephemeral or temporary working documents and they usually number large quantities in archival and museum collections. They have therefore previously been considered of lower priority and can be found in poor condition due to a lack of treatment or suitable storage prospects. In addition, transparent paper can be very sensitive to moisture and reacts by deformation or loss of transparency. Due to the volume of these works and the necessity of treatment, there is a call for simple and efficient conservation methods. A common solution in archives for the treatment of water-sensitive works on paper has been the use of heat-activated tissues as they can be applied without the introduction of solvents. There is little published about the use of heat-activated tissues on transparent paper and is mentioned only briefly in existing literature.