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 essay is part of a project between Södertörn University College and Stockholm Academic Forum. The focus of the project is gender equality in small- and medium sized companies. I have worked with a construction company called Activa . The majority of the employees at the company were male and I was interested in the consequences of gender construction in such an environment. I think that the basic condition for equality work is an understanding of gender and the male norm.

Recent developments suggest that private and public companies are moving towards a more service-oriented business. Service orientation means that hardware is often sold in packages with service agreements, which makes the investment more difficult to assess. The challenges that arise will be to assess the value of the overall package, the information needed to make informed decisions and the operational requirements in combination of hardware, software, support agreements, training and more. The paper therefore aims to examine how decision makers can evaluate the benefits of these investments and obtain a stronger base to make better decisions. There is within the area of radiology in the region of Västra Götaland a pronounced need for a better flow of information regarding medical equipment and related service agreements.

A report has been made at a company in Borås at a company called ACG Nyström. Thecompany is today international and is marketing advanced equipment, systems and furthereducation to the manufacturing industry. A part of ACG Nyström?s production is a machinethey call Unimat. ACG Nyström doesn?t just stand for the actual production of the machine,but also for assembling and installation of the machine at the final customer.

Background: Different forms of reward systems have been more common in Sweden and are used in purpose to motivate employees to work in accordance with a company?s goals. By creating work motivation among the employees, a more congruent situation can appear between them and the managers, and the company can perform better results. Purpose: The purpose with this thesis is to study and analyse a reward system from the employees perspective, regarding it?s affect on work motivation.

The globalization that has occurred during the last few years has made it more important for companies to have a well-functioning logistics system. Customers demand more options, which lead to an increased flow that creates greater demand regarding packaging and transports. Diverse logistics costs are nowadays a substantial cost for many companies. Therefore, more effort is aimed at optimizing transportation to lower these costs.The purpose of this project is to create a user-friendly calculation of logistics costs that illustrates how the costs vary, depending on how the flow is structured. This is done by examining which aspects that affect the total logistics costs and by mapping which aspects that should be included in a calculation of the logistics costs.Literature studies have been carried out parallel with empirical studies at Scania's production unit, MC, in Oskarshamn.

Today there is a widespread opinion that the woodmarket and the forest industry are dominated by a traditional way of thinking and not adapted to the customers of today; a lot of products are produced purely on routine. Also, there is a demand for improving the quality of sawn woodproducts. AB Karl Hedin wants to sort this out by increasingly adapt their products to the demands of the market, i.e. through introducing a short wallstud of standard length, "Hedinregeln". At tirst, the wallstud will be produced in lengths of 2,70 m and of guaranteed quality.

Business valuation is something that has been more general and discussion around this subject is very common. The discussions often revolve the various principles and procedures that a business appraiser can apply when a valuation of a business should be done. When there are different evaluation methods there are also resulting in an assumption that there are not so easy to create a complete objective business value. The individual evaluator choice of method will determine the result of the business value. The global world for each business has been more uncertain and turbulent/changeable which have tended to exacerbate the work for the evaluator to determine a business value.

The study takes place in the capital of Sweden, Stockholm. It focuses on how the past reforms since the 90s have changed the teachers? occupation as a profession.The study is partially based on analysis of prior research and documents related to the thesis. The cornerstone of it is based on four immerse interviews carried out in three different schools. Two of which were private schools and the third is a municipal school.

This essay highlights the Swedish retail companies? engagement in ethics and environment issues as a part of the business concept. The Customer is today more aware about what is going on in the world than ever before. Two of the main reasons are the Internet and the globalization. In relation to the customer being more aware about the situation in the world today, the demand for products which have been produced in consideration of ethical and environmental values has increased.

This report is a market research for the company 4 Body and Mind, a start-upcompany that works with personal training online. They wanted to know if themarket for elderly care could be interesting for them to enter. This report is hence aresearch of the market for health and welfare technology in elderly care within thepublic sector in Sweden. A general fact is that the world's population is getting older.This combined with rapid growth of individuals in the age 65+ changes the demandson the elderly care in Sweden?s municipalities.

Cloud computing is a new buzzword within the IT-industry, and introduces a whole new way of working with IT. The technique delivers web based services, which results in that the user no longer needs to install an application locally on a computer. Since the application no longer needs to run on a local entity, but in a datacenter located on a service provider, the users no longer need any specific hardware more than a computer with an internet connection. Cloud computing also offers IT-infrastructure and development environments as services, these three service types is better known as cloud services. Through the usage of different types of cloud services, the need for maintenance and hardware is significantly reduced.

This thesis has been made in cooperation with Forsheda Stålverktyg AB which develops and manufactures injection moulds and diecasting tools. The main concern has been their Trading-system which provides them with considerable amount of quality lost function.Focus has to however be put on the analysis of the Trading-system due to the fact that this has previously meant various quality issues for the company.This thesis treats quality assurance of the Trading-system, identification of the problems in the process and improvements of these problems.Quality assurance is carried out when a company detects that their quality based costs become too high. Quality based cost are? the costs that would disappear if a company's products and its different operational processes were absolute? (Sörqvist, 2001 p.30, free translation from Swedish). High quality based costs often result in increased quality problems, which can lead to substantial economic loss for the company.This work has resulted in a thorough review of the Trading-system whereupon problems have been identified.

The aim of this study is to study how sustainability policies are implemented and perceived in the operations of a Swedish fashion company. The fashion industry is affected by strict controls when it comes to transparency and reporting of sustainability efforts. This contributes to a strong focus on sustainability. The theoretical framework revolved around institutional theory where the phenomenas of decoupling and recoupling were central. A qualitative case study was conducted where interviews were the primary source of data.

It is important that organizations today focus on continuous improvements in order to face the growing competition in the world. A company needs a corporate culture that supports and encourages the employees to be creative and innovative in their work. This is necessary for the company if they are striving towards continuous learning and development within their organization.The main purpose of this paper is to investigate how the culture differences between Sweden and China affect Sandvik AB. We will also study how the company manages continuous improvements and what consequences culture differences have on their work.Our paper is a single case study at Sandvik AB in Sweden and China. We have visited Sandvik in Sandviken to conduct a series of interviews with employees of different position within the company and with dissimilar work tasks.