Background: Businesses are traditionally valued with the so called Discounted Cash Flow-model. When valuing newly-started businesses, surrounded by high uncertainty, and whose capital mostly consists of unrealized business opportunities, the Discounted Cash Flow-model needs to be complemented if the total value of the business is to be captured. A valuation with the help of real options is capable of valuing these unrealized opportunities, which often exist in newly-started businesses. The unrealized opportunities are to be found in the business plan of the business, why this needs to be valued to capture the total value of a newly-started business. Purpose: To demonstrate what the use of real options can result in when valuing businesses.

For Skattkärr IF a turf field with warming has been projected to increase field?s utilization hours and to have a longer period for athletes to perform their activities outdoors. The technique chosen to heat the plan is a type of a geothermal heating system without a heat pump. The brine, which is water with 30% ethanol, collects heat from the borehole and discharges it to a coil in the field. There is at position 11 boreholes but it is planned to increase the number to 31, which is the design for the facility.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Scientific research shows that humans regain their strength when they are spending time in nature. Ulrich, Kaplan & Kaplan, among others, has shown in their research that nature can reduce stress and decrease the after effects of stress. Lund University Hospital, USiL, is a big working place and has a large number of patients. To be a patient often means that you lose control of your daily life which could cause stress. For the personnel high workload can be a stress factor.

This master of science thesis intends to examine how the established innovation theoriesinteracts with the social and cultural phenomena arising from the reduction in communicationcosts as a result of the development of the internet.The aim is to present a knowledge inventory of attitudes to and experiences of an openapproach, with emphasis on collaborative innovation, in product and service developmentdriven companies in different fields. The studied theories and the empirical results forms thebasis for an analysis of how companies can benefit from the diversified knowledge that existsoutside their borders as well as an exploration of the potential for this kind of knowledgeexchange to act as a catalyst for innovation.The theoretical part of the study is based essentially on two tracks: (1) innovation theories witha focus onopen innovation and user innovation, and (2) a broad review of how theories ofdiversified knowledgeand collective intelligence has become possible to apply in an innovationcontext. The empirical part of the study is based on material obtained from semi-structuredinterviews with respondents from six companies.The results show that companies have implemented unstructured innovation initiatives withoutany formal links to the structured product development processes, which are part of thecompanies core activities. The main conclusions include the following insights: There is a needfor structured links between the unstructured initiatives and the core activities, which makes itpossible to take promising ideas to market. The companies also have to lose some control of theunstructured initiatives; consequently it is impossible to pinpoint what the outcome will be.

Gavlegårdarna is in the state of an invisible dissatisfaction situation from the students on the University of Gävle.This paper shows how the students feel about their housing situation in Gavlegårdarnas student apartments. It is a basis of change that hopefully will open up Gavlegårdarnas eyes and minds for changes.In this paper we come up with solutions for Gavlegårdarna to create a more satisfying student-housing situation, for the students on Högskolan i Gävle who are situated in Gavlegårdarnas student apartments..

This essay aims to examine how three active history teachers in the upper secondary school interprets the new course plan for history in gy11. The essay shows how they discuss and express opinions regarding three main keywords - historical awerness, use of history and source criticism, and finally, how they think they need to change the way they teach..

The national spatial planning guidelines and the subsequent legal regulation in the Natural Resources Act and the Environmental Code has been a part of the Swedish planning system for almost 40 years. In the recent years, critics have claimed that the regulations are outdated and does not work the way it was intended. This paper examines closer why it is perceived that the regulations does not work, with a focus on how the national interests are managed in the municipal planning. Why is the national interests not applied in the municipal planning as intended? Is the error in the system or in the implementation of it? The aim of this essay is to study the gap between theory and practice by studying how the land management provisions in the Environmental Code is applied in five selected municipalities. The aim is also to find interesting issues for futher studies of the topic.

Each student in elementary school will under current policy documents have an individual development plan (IEP) from 1 January 2006. The plan should primarily aim for a higher goal achievement, but also to the student to gain a greater understanding of their own learning process and knowledge. My experience is that some students, despite efforts IUP have difficulty seeing their own learning process and it has been the starting point of my study. The aim of the study has been to investigate and analyze teachers work with individual development plans from the first grade to the sixth grade from a teacher's perspective. The goal was to identify strategies and techniques that could help develop IUP as a tool for the student's learning and understanding of their own learning process.

This master thesis attempts to answerthe question if a startup with amaterial innovation needs a specialbusiness development model. Mainstreambusiness development literature is notwell adapted to the rigor of testing anew material and bringing it tomarket. This was studied using threedifferent methods. First of thetheories that are considered canonicalfor high tech business development wasexamined. The next step was to go into the role of a business developer inone of the hottest high tech materialinnovation startups this decade,Disruptive Materials.

The essay is about how immigrant pupils are integrated into the Swedish school and society. I have studied how teachers work with integrating these pupils and if there is a plan of act used in their work. The essay is also about how social relations can be used as a pedagogical resource by the teachers when the institutional framework and support is failing..

The purpose of this study is to examine the relations of power within the discourse of integration and my focus will be on power relations and structural discrimination. The study origins from four qualitative interviews with employees from the County administrative board as well as from the Employment office.The theoretical framework is based upon Social Constructionism, Postcolonial Theories and with an intersectional perspective. The recent critical research from The Official Report on power, integration and structural discrimination (Utredningen om makt, integration och strukturell diskriminering) is used as well as Foucault's theory of biopower which is discussed within the analysis.The study indicates that although integration often is addressed as a reciprocal process, it is still assumed that They should be integrated by Us. The present government's one-sided focus on employment has proved difficult for the employees to put into practise and when the responsibility of obtaining employment is based upon the individual alone, she/he becomes responsible for her/his own integration..

The aim of this study was to identify and make transitions in Swedish preschool-class-9-years elementary schools visible with a special-needs educational perspective. Transitions in focus were those between preschool-class and primary school, between grade three and four and the last between grade six and seven.In the 1960?th Swedish elementary school were devided into three levels; primary school, intermediate level school and upper level lower secondary school. Those levels were officially removed when the curriculum of 1994 was introduced. However, in some way such levels still exist, for example in organisation and structure of schools, the curriculum and teacher education.How did school leaders design transitions between levels and which tools were used? What kind of information was transferred to help children with special needs and what was the role of the special pedagogue in the transition process?The study was a combination of a quantitative and qualitative method, a questionnaire survey complemented with qualitative interviews with special pedagogues in three schools in a middle-sized Swedish town.The result of the study shows that schools in focus had a work plan.

Karlskrona har varit en stängd stad för utländska besökare under en period på 300 år men flera delar av staden har också varit stängd för allmänheten. Ett exempel på ett stängt område är Stumholmen som öppnades på 90-talet inför bomässan som hölls på ön år 1993. Stadsdelen har hyllats för sin varsamma ombyggnation men människors vistelse på ön har inte varit konfliktfri. Det har varit förändringar i den fysiska miljön samt användning av de offentliga rummen som legat till grund för konflikterna. Konflikterna har bidragit till ett stort missnöje bland de som vistas där men också till att Stumholmen övervakas sommartid.

Many companies choose to position themselves in New York. The city is one of the main cities when it comes to advertising. The competition is strong and for new companies, it is hard to survive on the market.In our thesis we have investigated how Swedish people, who open new advertising agencies in New York, should market themselves to be successful on the market in New York.To gain as much information as possible about this subject, we traveled to New York and interviewed three advertising agencies, who were started by Swedes, and also the Consulate General of Sweden, and Swedish Trade Council.Our investigation resulted in that the best way to be successful on the American market is to differentiate your work from what the market has to offer. By doing this potential customers may find your work interesting and thereby chose to work with your company..