Det har blivit allt vanligare att köpa och sälja företag vilket gör att företagsanalys väcker stort intresse bland revisorer, investerare och analytiker. Syftet med denna studie är att beskriva hur professionella analytiker på investmentbolag i praktiken arbetar inför ett företagsförvärv. Detta kommer förhoppningsvis mynna ut i större förståelse för hur förvärvsprocessen tillämpas i verkligheten. Studien kommer att fokusera på hur värderingar genomförs tills dess köpet är avslutat. Frågan som studien ska besvara är; Hur ser förvärvsprocessen ut för svenska investmentbolag fram tills dess köpet är genomfört?Studien använder sig av en kvalitativ metod och har genomförts med hjälp av intervjuer samt ett beskrivande företag.

By using modern methods of casting concrete, cast in place can get more effective and industrialized. A modern method is self compacting concrete. By using this type of concrete, advantages like improved working environment and rationalized construction can be reached. Because the concrete doesn?t need to be vibrated, the amount of staff on site and the noise can be reduced.

Since the implementation of the revised IAS-1 in January 2009, the income statement has changed in order to include what is called dirty surplus accounting flows (DSF). Using data for the period 2005-2009 regarding large cap companies listed on the OMX Stockholm we identify DSF in Swedish accounting. First, we present some descriptive statistics on aggregated and individual DSF in Sweden. We find that aggregated DSF and individual items related to securities are significantly positive over time. Second, we perform a regression on returns to test for value relevance and find that aggregated DSF and individual items related to currency translation differences and cash flow hedges are value relevant in explaining returns.

Nanofiltration is a proper way of preparation of drinking water. The process has a lot in common with reverse osmosis where a semipermeable membrane is used to separate a pure water flow from the remaining water. A pilot plant was used to ensure that nanofiltration is a suitable technology for a specific waterworks station in Glemmingebro, Ystad. The purpose was also to find out if a pH-adjustment is needed for feed water in a possible full scale plant.  In this case nanofiltration is used mainly to remove sulphate and calcium since the raw water contains concentrations of these substances which exceed the limits for potable water. It is important to receive a high recovery (RC), otherwise the deliviery of water won?t be high enough.

Title: Alexander Technique - Different thoughts on the Alexander Technique and its effect on the singing voice. Does singing lessons cause tension in the student? What should you as a teacher consider to avoid situations that cause tension? This examination is based on interviews. The persons who have been interviewed are singing students, singing teachers and teachers in the Alexander Technique. The literature and the interviews describe the Alexander Technique as a method that, with support of a teacher of the Alexander Technique, helps you to recreate the balance between the cranium, neck and spine.

By studying literature concerning design, didactics and reflection, and complementing those explorations with interviews with experienced design educators, this thesis challenges the idea of aesthetic media education being purely aesthetic in its characteristics. Drawing from their own experiences as a media aesthetics educator and an industrial designer, the two authors argue that the work flow used within most fields of design, commonly known as the design process, might provide a suitable didactic alternative to a field of education lacking relevant methodology. The literature study offers a better understanding of the design process and how it may be defined and viewed within an educational context. The interviews provide a more practical insight into the world of design education. The result shows that the design process as a didactical method theoretically offers both elements of critical thinking as well as direction and frames for students lacking aesthetic and artistic experience.

Diskussionsforumet Flashback Forum har med sin slogan ?Yttrandefrihet på riktigt!? etablerat sig som det forum på Internet där kontroversiella åsikter och provocerande material får fritt spelrum. Detta gör forumet till en tacksam forskningskontext när det gäller föreställningar om något så allmängiltigt som välfärdsverksamhet. Studiens syfte är att synliggöra de föreställningar om socialtjänsten och socialarbetare som finns på Flashback Forum, bilda en diskurs av dessa och sedan jämföra diskursen med andra diskurser kring samma fenomen. Flashback Forumdiskursen genomsyras av fyra teman; Misstro mot socialtjänsten och socialarbetare, Socialtjänsten och socialarbetares verksamhet, Socialtjänsten, socialarbetare och kön samt Tilltro till socialtjänsten och socialarbetare.

This examination work aims to describe how a supply chain around the biggest pellets factory in Sweden will be configured in a logistic perspective. The plant and associated infrastructure are in the building phase and will have production start on the 2 November 2009. The key question that is set in this examination work is to recognize the logistic processes which are essential for an effective flow of materials and information that link the source of supply with the ultimate customer. In order to get the answer, a flowcharting of these supply chain processes is required for understanding the pipeline activities such as input and storage of raw material, the production system and the output of pellets to the customers. The basis for this supply chain map is a model-based representation of these logistic processes and activities that are involved around the pellets factory.

In order to reach the environmental targets, set up by the EU, there are many measures taken to make Sweden more energy efficient. In the housing and real estate sector, an installation of an exhaust air heat pump that reuses the heat in the exhaust air in order to lower the amount of acquired energy, is an example of such an action. The recovered energy can then be used for heating of radiators and tap water. This report aims to evaluate and compare three different systems using exhaust air heat pumps regarding COP, degree of coverage and cost savings. This study was delimited to only account for apartment buildings.The theory chapter describes the different conditions and factors that affect a building?s energy balance.

Floor signs in stores have become a more common phenomenon during past years. The problem is that the knowledge about these signs is limited and the actual effects are unknown. This lack of knowledge can have a negative impact on store performance and marketing efforts. The purpose of this paper is to examine the effects of floor signs on consumer attitude and behaviour. The study was conducted in two grocery stores, where the movement pattern of 39 501 customers was recorded over a four week period.

The aim of this study was to investigate whether a direct shift inpostural alignment results in changes in voice source characteristics. Ninemales with untrained voices were recorded standing in ideal posturalalignment and in the deviant postures swayback and kyphosis characterizedby extended hips and a slump back respectively. The voice source wasderived from the audio signal by inverse filtering. The parameters pulseamplitude, maximal flow declination rate, level difference between the firstand second voice source partials, closed quotient and the normalizedamplitude quotient in relation to subglottal pressure were compared betweenideal postural alignment and swayback and kyphosis respectively. Resultsindicate an impact of changed postural alignment on the voice source.Swayback posture gave significantly less pulse amplitude and maximal flowdeclination rate and significantly higher subglottal pressures thus resulting ina less effective phonation.

Slopes in fine till soils are exposed to surface erosion due to rainfall, snowmelt and upland water sources. Large areas of road slopes are therefore covered for surface erosion protection. Preventive methods like ditches and trenches are also being used. Silt tills are particularly troublesome since the water can bring the soil into suspension and cause mudslides. Different methods for erosion protection have been studied in this work, with the emphasis placed on rockfill covering. The need for and the dimensioning of this type of covering has been examined in literature and field studies.

I denna rapport utreds olika metoder för att kunna reglera vattennivån i vattenkraftverket Avesta Lillfors i Dalarna. Två kraftverk ligger endast 900 m uppströms och detta gör att svarstiderna blir korta och regleringen blir lätt nervös. Att använda sig av vattennivåreglering i ett kraftverk för-enklar dess styrning då anpassning till inflödet sker automatiskt.En flödestabell har tagits fram genom mätningar i turbinen, med hjälp av Winter-Kennedy-metoden. Denna tabell används för att kunna fram-koppla regulatorn och därmed dämpa stora variationer i inflödet. Dessu-tom har en modell av älven skapats och testats med en återkopplad PID-regulator.

Sydkraft Vattenkraft AB owns and operates the Traryd hydropower plant, located in the river Lagan in the southern part of Sweden. The gravity dam is classed according to RIDAS guidelines (Hydropower Industry Dam Safety Guidelines) as a class 1B dam. This means that the dam must discharge a class 1-flow which has a return period of 10 000 years. The inflow into the dam has been calculated in an earlier report to 495 m3/s, with a waterline at an elevation of 126, 3 meters above sea level. The gravity dam has a discharge system with two rectangular weirs, which results in a smaller discharge than the necessary 495 m3/s.

The objective of this work was to introduce measures to reduce energy and water demand at Gävle Söder 17:10. To succeed, this energy audit has been made. The work is based on collected statistics from the property owner Norrporten, measurements, literature review and through consultation with experts in the field. Two models, one for each building, have been created in the simulation program BV2 to estimate the potential of energy measures based on the collected information. The models in BV2 have been verified against the statistics of the energy consumption.With the help of calculations and simulations, seven cost-effective measures have been identified.