Business valuation is something that is carried out on a daily basis and relevant to both small and large businesses. Valuations are often long and complex processes that may be difficult to understand, even for those who have received an education in the field. In this thesis, we try to create a better understanding of how this process works.   Since we are aware of many aspects of the theory behind business valuation, but very little insight into the practical activities, we have chosen a deductive approach, i.e. to go from theory to empirical data.   The conclusion is that the methods presented in the theory is largely used in practice, and that the process of valuation mighty seldom differ between valuations. For the seller to be able to charge a higher value for their companies, it is important to have knowledge of, and review the value-creating factors in the company.

The aim of this study is to investigate wether the participatory democracy is a threat or a complement to the representative democracy. To achieve my purpose I will focus on two different lokal councils, the civil council in Hovsjö and the youth council in Västra Skogås, which have been objects of the urban policy in 1998. The theoretical framework on which this study is based consists of the participation democratic theory, representative democratic theory and implementation theory. By problemizing these theoretical frameworks in comparison with eachother I will mapp how these two lokal councils were implemented. The research question is: In what way was the civil council and the youth council a complement or threat to the representative democracy? In which way was it difficult to implement them?The method used for this purpose is a qualitative comparative case study.

Title: Nordea Life and Pension during financial crisis Subject: Business administration, Candidate thesis 15 p. Authors: Seyithan Öngörur och Adnan Yari Instructor: Peter Lindberg Date: 2010-01-13 Key words: Nordea, the financial crisis, advice, marketing, customer relationship Purpose: The purpose of the study is to provide an understanding of how the financial crisis has affected Nordea Life and Pensions market growth based on market share. We also want to give an understanding of what factors may be responsible for the outcome that it may be helpful in future financial crises. Method: A qualitative study was the basis for the study, where three interviews were carried out by the respondents from Nordea Life and Pension.  Theory: In this section we have focused on relevant theory and has divided them into different themes, advice, current legislation, marketing, consumption and buying behavior. Conclusion: The study shows that Nordea Life and Pension had a positive growth during the financial crisis and a number of factors are presented that may be the basis for the outcome.Proposal for further research: Since this study was limited to one company it may be intresting to investigate and examine the consuling industry market as a whole affected by the financial crisis. Contributions: This paper has provided an understanding of how Nordea Life and Pensions affected during a financial crisis, based on market share and the factors that may have been the basis for this..

Corporate Social Responsibility (CSR) is a topic that is becoming increasingly important in today's society. CSR is a concept whereby companies voluntarily integrate social and environmental concerns both in their business but also in interaction with their stakeholders. The society of today sets high expectations for how companies take their social responsibilities, especially in industries where the risks to individuals and the environment are high. In this study, we tried to answer the following questions; what kind of responsibility do companies in the plastics and chemicals industry claim to take and why might this be due? What differences exist between the investigated companies in the industry and what may these differences be rooted in? The purpose of this study was to obtain an understanding of the interest in working on sustainability in the plastics and chemicals industry.

Background: During extreme market conditions like the period during fall 2008 the discussion of what affects company value becomes apparent. The capital structure is the relation between borrowed capital and equity in a company´s financing mix. What impact changes in capital structure have on company value is a widely debated subject within the theory of finance. If a relationship between capital structure and company value exists the implication is that an optimal capital structure where company value is maximized also exists.Aim: The aim of the thesis is to study whether a certain relationship between capital structure and company value exists among selected stocks and companies listed on Stockholmsbörsens OMXS30.Implementation: With aim to fulfill the purpose of the thesis regression analysis has been performed among chosen stocks and companies. The empirical results eventuating from this have been analyzed from the view of elected relevant theory.Completion and results: We find that during normal market conditions a positive relationship between debt ratio and enterprise value (EV) can be established.

The purpose of the literature review was to illuminate how family are responded to in health care and their experiences with a sick person in the palliative care. Ten articles dealing with the questions have been used. The questions emphasized how family experienced the response from people working within health care, their own situations and if they felt they were sufficiently informed. The results were presented from out in the questions in two themes families positive and negative experiences. The results show that for the families to have positive experiences of the respons, the situation and the information given, the working within health care have to make families feel part of the palliative care, to the extent they wish to participate..

This study investigates whether creative online product exposure within the clothing industry has a positive effect on the behaviour and attitude of today's consumers. Product exposure is the most important stimulus in the online marketing universe, yet few studies exist on this topic. Thus, this study pioneers in this specific research field. Through empirical analysis this study reveals that product exposure has a significant and direct effect on the perceived corporate ability and consumer involvement. Moreover creative product exposure indirectly increases the perceived product quality, intention to buy and the overall attitude towards the brand.

In the beginning of 2009 The County Administrative Boards assumed the responsibility of animal welfare, a task previously performed by the individual municipalities. This transfer was made with the aim of achieving more efficient and equivalent animal welfare controls across the country. Previous studies among animal owners have shown a somewhat negative image of animal welfare controls. This study focuses on investigating the experiences of the horse keepers in the County of Halland concerning animal welfare. The study is based on a questionnaire which was sent to 423 horse keepers in Halland, of which 130 were returned with information that laid the foundation of this study.

Title: The dynamics of the Audit expectation gapIntroduction: The audit expectations gap is the difference that exists between what auditors and users of accounting information expects an independent auditor to do. Since the definition arose in 1974, much research has been done about the gap. What is relatively unexplored is how the gap changes over time within a country, and how it is affected by external events. This lack of knowledge has motivated this study.Problem: How has the audit expectation gap changed in Sweden, from the emergence of the definition until today? In which way have corporate scandals and legislative changes affected the gap?Purpose: The aim is to identify and create an understanding of how the audit expectation gap has changed in Sweden.

Title: CSR and profitability in three dimensions ? practical examples, Economic Value Added and previous researchAuthors: Linda-Marie Emilsson & Martina Classon Subject: Business AdministrationDate: 2011-05-26Mentor: Krister BredmarProblem description: Scientists have for a very long time disagreed about whether or not companies should work with Corporate Social Responsibility (CSR) and if there is any correlation between CSR and profitability. There are mainly three different views according the correlation: CSR have a neutral impact on financial performance, CSR have a positive impact on profitability and CSR have a negative impact on profitability. One of the reasons behind the disagreement is the complexity measuring CSR. Scientist claims that EVA is a measure that can be used to measure the correlation between CSR and profitability.        Purpose: The intention with our essay is to find out if there is any correlation between CSR and profitability.

Today, we can see that social navigation is embedded in different kinds of websites, but there is still little support for social navigation in the web browser. Our main concern has been how we construct a tool that fills this hole in the web browser. By letting the theory, the prototype and the focus group serve as input/output to each other we could create a better overview of how the different pieces were intertwined. This has been a crucial mental model for us to obtain since it has helped us to understand how we could realize the theory through our prototype and thereby come to the conclusion of what aspects of the theory that we should put forward to further development. After constructing the prototype we thought that it would support social navigation, but realized after analyzing the discussion of the focus group that we are not there yet.

How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax rate on all incomes with an allowance exempt from tax, is consistent with the demands of justice. In order to achieve this I construct a two level argument using normative method. The first part consists in the justification of a specific ethical theory which is derived from to notion of human dignity.

Hemoplus® (Sarstedt, Nümbrecht, Tyskland) is a guaiac-based fecal occult blood test developed for human medicine. Guaiac-based tests make use of the pseudoperoxidase activity of hemoglobin so the test is not specific for human hemoglobin and can therefore be used in veterinary medicine. Peroxidase-containing foods such as meat (hemoglobin and myoglobin) can cause false-positive results of the test. To ensure that a positive result is not caused by diet, it has been suggested that canine patients should be fed a meatless diet for a few days prior to fecal occult blood testing. The aim of this study was to evaluate the effect of commercial dog food on guaiac-based tests. In this study fecal samples from healthy dogs were analyzed with Hemoplus®.

Caso Skanska is an incident that occurred in Argentina and regarded corruption and bribes to government officials. This study investigates how this incident could occur and how it can be explained. The theoretical framework used is the dynamic interaction model, stakeholder theory, embeddedness theory, the political perspective and corruption theory. The method used is qualitative and it consists of data gathered through semi-structured interviews in Sweden and Argentina as well as other sources of written information of relevance for the study. The authors conclude that Caso Skanska could occur due to the lack of strong institutions as well as transparency.

This paper aims at shedding light on the effects of a broken psychological contract in terms of job satisfaction. In a qualitative field study, the author researches seven newly recruites employees about their expectations when starting their jobs at the rapidly growing, Swedish company Klarna. Using Herzbergs two-factor model of hygiene and motivation factors as well as modern motivation theory, i.e. self-determination theory, the study answers questions as to what makes a candidate choose a company and what factors motivates as well as demotivates the recruit at the job, in the onboarding phase. The result is an attempt to describe what makes a recruitment process successful..