Background: The difference between the market value and the book value of the companies has dramatically increased. One explanation is that the inflow of capital on the market has increased. Another explanation is that companies have a larger share of intellectual capital. The question is how this has influenced the company-valuator's use of valuation-models? Purpose: The purpose of this study is to find out what relevance the substance valuation model has, the DCF-model has, and also discover new valuation-models, among company-valuators.

I dagens samhälle används internet för kommunikation mellan människor runtom i världen. Det första videosamtalet gjordes runt år 1940 och det är dags fören utveckling, där 3D är något som skulle kunna göra videomöten mer verkliga.För att möjliggöra detta så konstruerades ett system som skulle kunna ta in datafrån olika time-of-flight- och färgkameror och en ljudenhet. Denna data ska sedankomprimeras och sändas över internet för att kunna spelas upp på någonannans 3D-skärm. För att samtalet inte ska kännas fördröjt måste samtliga delartillsammans ske inom realtid. De utvecklingsmetoder som har använts är parprogrammeringoch en variant utav testdriven utveckling.

Nystartade mjukvaruföretag som står i begrepp att lansera en B2B-mjukvara på internet har speciella förutsättningar då företagets främsta tillgång ? mjukvarukonceptet ? lätt kan återskapas av andra aktörer och därmed begränsa möjligheterna till värdeskapande. Konkurrensövertaget är lättförgängligt, vilket kräver ett grundligt strategiskt förarbete. Syftet med examensarbetet är att utreda hur Blue Ocean Strategy (BOS) då kan användas för att hitta ny lönsam målgrupp och alternativ strategisk ansats. Bakgrundsmaterial samlades in från strategimöten hos intressenten och dess affärskontakter.

This report intends to analyze the difference between the original rules and a modification of the rules for the Scandinavian version of the world famous dice game yatzy (yahtzee). Several works are made previously existing strategies for yatzy and Yahtzee.The study was conducted using the optimal strategy calculated and implemented in the programming language Java. The execution of the application to create the file containing the optimal strategy was running on leased powerful servers from Amazon and took just over six hours each.A simulated player played 100,000 games based on the strategy, to obtain data which then was used to plot graphs and analyze the expected score and its standard deviation. The expected value (mean) and standard deviation of the score for the possibility of three or four throws were 233.00 ± 44.82 and 280.07 ± 41.25.In view of the results drawn the expected conclusion that the four possible throws provides increased probability of getting a high score, unlike the case where the player may only be able to throw the dice three times. The fact that the variance is lower in the case of four throw session is equivalent to that the likelihood to get close to the expected value increases..

Background and problem: The financial crisis 2008-2009 came out from an over-optimism among those who took the real estate loans in the U.S., and especially so-called subprime loans. After the 2008 financial crisis, it has become a global uncertainty in the financial market with low growth, and even financial crises in the euro countries have appeared. The real estate industry is a capital-intensive industry where companies have a high leverage to implement their investment. This means they have a larger proportion of debt relative to equity than companies in other industries. As investments require a lot of capital, real estate companies become dependent on having a working relationship with both the banks and the capital market.

The Authorities attitudes towards Gypsies have been characterized by prejudice for a long time. This has lead to the relief actions of the Authorities being formed by discriminating acts. In purpose of eliminating the discrimination of the Gypsies, the Delegation for Gypsy matters formulated a strategy for solving this problem in the report ?Gypsy rights ? a strategy for Gypsies in Sweden?. Despite the goodwill of the Authorities this report has been criticized by Gypsies in Sweden. In the investigation of the derivation of this criticism the aim of this essay is to look at how the Authorities attitude towards Gypsies is shown in this report and how it affects the creation of their ethos.

The purpose with our study is to investigate why Capgemini adopts the Rightshore strategy, how they implement this strategy and how it affects Capgemini?s core competence. We also aim to look at how the company?s knowledge management is supporting the offshoring strategey, in addition to how Capgemini ?keeps control of? its core competence in following the trend of offshoring to India?.

In today?s ever-evolving society the use of cash is replaced by digital services in the banking sector. Some local banks restrict manual cash handling while others remove it completely. This essay examines how management accounting is affected by restricted cash handling. The theory clarifies that management accounting strategies create guidelines and provides specific framework for employees and managers in the organization.

This essay is a study of the motives and driving forces affecting how a food producer looks at, and incorporates, an environmental-labeling and its impact on their organization and strategy. Driving forces and motivations is an important part of a business strategy and impacts its content and its expression. Sustainability can be part of the overall company strategy but could also define the entire company. This study has shown that the main motive for working with eco-labelling is a genuine interest in issues concerning sustainability. This creates an opportunity for the company to communicate their environmental policies to their customers. For a company that works proactive and innovative with sustainability and climate issues, the new climate framework does not mean any major organizational or strategic changes.When the framework is incorporated in the organization the farms need to be analyzed with a climate impact perspective. This essay shows that this process, together with tools developed to handle the framework, make change in the way dairy farmers think and how they relate to their daily work..

This paper is concerned with surveying the possibilities of implementing a futures market based on the valuation of non-commercial real estate in Sweden. We base our survey on a theoretical speculation of how such a market would operate and what instrument would best suit the marketplace. After reaching our solution we survey key experts to receive their feedback on our suggested solution. Their feedback includes, who are potential operators on this market and their motives, possible effects of such a market on the real estate market and other aspects of society..

We have different kinds of signal processing everywhere around us in our everyday life, in our cellphones, when we are listening to music, watching TV etc. This makes signal processing a very interesting and important technical area, where the demand of skilled engineers sets the limit of what is possible.Working with signal processing requires in-depth knowledge in areas such as mathematics, physics, electronics, and other related areas. For this, it has traditionally been demanded by a talented developer to also master the advanced programming languages such as C / C + + and Assembler.This has begun to change; today there are several companies that offer graphical development environments for signal processing, environments where programming skills are not needed anymore, and the focus can be on signal processing instead.The goal with this project is to build a corresponding graphical development environment to reach an understanding of what is required of these systems, and also to grasp what opportunities that are available within graphic programming. Inspiration for the work has partly arise from some of the tools available on the market, and partly from previous theses that have been written about graphic programming.The challenge lies in creating a program that can execute signal diagrams in real time from given signal blocks, and be able to handle feedback loops in an efficient way and to do so at the lowest "cost" in terms of clock cycles as possible. This should also be compared against to code, compile and run a complete signal diagram directly.To increase the usability it should also be possibility to externally manage in real time the parameters of the signal diagram during execution.The interface is a separate program, which is to some extent similar to Matlab Simulink, where a signal diagram is drawn up graphically by connecting wires between different signal blocks.

Detta examensarbete syftar till att beskriva, använda och utvärdera Getting Real som arbetsmetod under utvecklandet av en webbplats åt teknikföretaget Metop AB i Malmö. Getting Real är en arbetsmetod som är beskriven i boken med samma namn, författad av Jason Fried och hans medarbetare på företaget 37signals, som bland annat har utvecklat Ruby on Rails. Getting Real skiljer sig från andra arbetsmetoder på ett flertal punkter. Projektdokumentationen är till exempel mycket begränsad för att undvika att tid läggs ner på arbete som inte direkt har med själva utvecklandet av applikationen att göra. Dessutom utvecklas gränssnittet och designen först.

Research has concluded that meaningless differentiation with trivial attributes sometimes can be a successful strategy. However, the effect varies with respect to certain aspects such as the price of the product and the decision context. How the characteristics of the consumer influence the effect of trivial attributes has until now been unknown. This thesis investigates how the consumer?s level of knowledge and personal involvement influence the effects of trivial attributes on product preferences and product attitudes.

The purpose with this report is to give structure to the storage area betweenproduction and packaging at Spaljisten AB in Åseda. The purpose is also to givesuggestions for improvements of work tasks and thereby simplify and improve thematerial handling at the packing process.The background of the task is that Spaljisten AB is going to increase theirproduction and thereby they also need to increase the packing rate of theirproducts. They will manage this by installing a new automated packing line andincrease the efficiency of the old manual one. The theoretical background ismostly obtained from literature which contains relevant facts for our report.The storage area has been studied visually in order to search for improvements oftoday?s layout.

After the 9/11 attack the United States declared war against terrorism, which launched a conflict between indefinable transnational networks and states. In this war it became clear that the strategies used in traditional wars between states were not sufficient. New strategies have been discussed, but without any concrete results.In this thesis assassinations of terrorist leaders ordered by states is being presented as a possible strategy in the war against terrorism. Assassinations have been used in all times to shift political power but is today not morally accepted. This thesis aims to show that when used under the premisses of the just war theory, the strategy can be equally morally justified as any traditional war.