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 report describes an bachelor thesis work which is performed in cooperation with SVIA that develops and sells automation solutions for the manufacturing industry. The thesis purpose was to evaluate the machine FeedLine to find opportunities for improvement in the product?s design that could lead to more standardization and thus improving the efficiency of manufacturing and assembly.Based on these basic issues suggestions for improvements were developed:How can the design of FeedLine be improved to facilitate the assembly?Can more standardization be imposed on FeedLine?s design to enable more stocking of standard components?An initial pre-study was conducted to evaluate FeedLine?s to find opportunities for improvement in its overall design. During the pre-study staff at SVIA and two of its clients was interviewed. Based on information gathered during the interviews and observations by the authors improvements was amendments.

Clinical signs of hypocalcaemia in dairy cows are easily recognized, and a rapid response to treatment generally confirms the diagnosis in the field. However, clinical signs of other disorders in cows, such as toxemia, calving paralysis, or muscoskeletal injury, may mimic those associated with hypocalcaemia. Therefore, making a diagnosis of hypocalcaemia on the basis of clinical signs alone may be difficult. In ambulatory veterinary practices, cow-side tests are useful to make the diagnosis and prognosis easier. Kruuse?s Kalcium Test is a cow-side test based on the principle that calcium ions are necessary for coagulation of blood, and that chelation with EDTA prevent coagulation.

Nowadays, packaging design is seen as a competitive tool and its importance for corporations is becoming increasingly apparent. The rivalry within homogeneous markets puts high demands on differentiation and the ability to create something more than the product itself. With this fundamental question, the soft drink industry has been examined and a case study of the brand Coca-Cola has been performed. The aim is to investigate how packaging design is used as a tool for strengthening a brand and to explore which additional values this contributes. In addition, the study observes the most important factors in the development of packaging design.A theoretical work of reference, consisting primarily of theories related to branding, design development and visual identity, has been developed to support the study.

This master thesis was conducted at Motala Wire Works Ltd (MWW) in Motala during the autumn and winter of 2007-2008. The thesis named ?Future layout of Motala Wire Works? focuses on making a better planed layout for the factory, which also take in to consideration future changes.Motala Wire Work produces wire mesh products of varying sorts for the white goods industry. The factory was started by Electrolux during the 1950?s.

In this paper the effect of capital structure on profitability has been investigated among Swedish companies. The essay intends to examine how the relationship between debt and profitability appear among Swedish companies and if the relationship differs between industries. The purpose is to find out how debt affects the profitability of Swedish companies.A quantitative approach has been applied. The selection was made among companies listed on Nasdaq OMX Stockholm, which resulted in a sample of 207 companies. Several regression analyzes has been formed, based on the independent variable debt-ratio and the dependent variables profit margin, pre-tax profit margin, operating margin, return on assets and return on equity.

The digital map product kNN-Sweden contains nationwide data of the country?s forest land. The estimated forest variables are mean age, mean tree height, volume per tree species and total volume. Today Södra Skog?s assessments of timber potentials are mainly based on experience rate and subjective assumptions.

During the later half of the 20th century standard form contracts began to be used more frequently in contract situations. This trend has been consistent and in today?s world numerous commercial parties employ such contracts in their business transactions. The reasons for the extended use of standard form contracts are the benefits that can be obtained for the parties such as time efficiency, effectiveness and price advantages. Standardised contracts often regulate certain issues of the contract for example the way of delivery, remedies and complaints.

This essay provides an attempt to reflect the notions of violence, right or law and fate in Benjamin?s Zur Kritik der Gewalt, in order to clarify his very dense historical-philosophical reflection on the constitutive relation between violence and law. In contrast to what is most often the case, this essay will not address the notion of divine violence in a direct sense, but mainly focus on Benjamin?s discussion on right and law. The complex of his historical reflection, his attempt to articulate what he calls the ?historical function? not only of violence, but also of law, is crucially related to the notion of fate.

AimThe aim of this study is to discuss process orientated education by identifying and describing general elements in two alternative pedagogies that in different ways attempt to separate themselves from the didactics in the traditional school. The questions are:1. How do the general elements for example the pupil, the knowledge and the lesson, in classroom education appear at a Waldorf and a Freinet school respectively?2. How do the general elements for example the teacher, the lesson planning and the overall goal, that teachers obey to and create in their lesson?s planning appear at the two schools respectively?MethodThe study is based on four days of observations in one ninth grade class at a Freinet school and a corresponding amount of time in one eighth grade class and one ninth grade class at a Waldorf school.

The aim of this paper is to describe the characteristics of the sport journalistic weblog. To achieve this we have used the following questions: Which themes are included in the sport journalistic weblog? How much text does the sport journalistic weblog content? How often is multimediality incorporated in the sport journalistic weblog? Which references occur in the sport journalistic weblog? How many hyperlinks occur in the sport journalistic weblog? How many of the hyperlinks is internal respective external? How often does the sport journalistic weblog offers possibilities to interaction between the journalist and the reader? How often does interaction between the journalist and the reader occur?The theories we have used is both online publishing and Jan Schmidt?s analytical framework on blogs. Online publishing describes an important part in our paper, online journalism, which in turn describes three important definitions for this paper; hypertextuality, multimediality and interactivity. Jan Schmidt?s theory is central to understand the phenomena, and functions as a starting point in the analyze part.

This study was a final thesis, for the bachelor program in civil engineering at theUniversity of Uppsala, which was made on behalf of Riksbyggen in Uppsala. Acomparative study of two stain renovation methods; tradition pipe replacement andrelining was done with an environmental perspective. A simplified life cycleassessment (LCA) was done according to the International Organization ofStandardization (ISO) with the LCA tool Eco-indicator 99, in order to be estimate theimpact on the environment. LCA is a method that follows a product or a system?from the cradle to the grave?, which means that all the environmental impact over alifetime is considered.The work was executed by using a stairway with nine apartments in a house called?Uppsala Hus 9? as a reference object, which was provided by Riksbyggen.

Sahlgrenska AcademyAt University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: The obesity paradox, myth or truth in adults with cardiovascular disease.Author: Louise Svensson och Amanda NilssonSupervisor: Fredrik BertzExaminer: Ingrid LarssonProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 30, 2013Background: It has long been generally accepted that obesity is a risk factor for many diseases. Despite this, new research indicates that a higher BMI could be a protective factor for those with a chronic cardiovascular disease. This discovery is called the obesity paradox and could change the perception of patients' BMI in both public health and clinical work.Objective: The objective of this systematic review article is to examine the scientific evidence for the existence of the obesity paradox in chronic cardiovascular disease, i.e. if a BMI >25 kg/m2 is associated with lower mortality among adults with chronic cardiovascular disease.Search strategy: The databases used in the literature study were PubMed, Summon, Scopus and Cochrane. The keywords were: obesity paradox, cardiovascular, heart, male, BMI, intentional weight loss, cardiovascular mortality and mortality heart failure.Selection criteria: Studies, which had an adult population classified after BMI that suffered from chronic cardiovascular disease and had all-cause mortality and cardiovascular mortality as endpoints, were included.Data collection and analysis: Ten studies were included.

AbstractThis essay begins with a presentation of the complex set of problems which relate to the interaction between freedom of speech and the ban against discrimination based on a person's race, the colour of their skin or ethnic origin, confession of faith or sexual preference (BrB 16:8, incitement to racial hatred). Can conflicts arise between freedom of speech and the ban against discrimination? To shed light on this question, we have chosen to look at the issue from a new perspective. This perspective is based on the new challenges faced by Swedish society as a result of the changed composition of our population, our membership in the EU and our acknowledgment of certain international conventions concerning human rights.Fifty years ago our population almost solely comprised of ?native Swedes?.

I takt med att besökare och patienter ökar måste kontinuerligt Östra sjukhuset verksamhet utvecklas. Detta medför omläggningar i trafiken och förflyttningar av verksamheter. Idag finns flertalet brister kring Östra sjukhusets fysiska planering som behöver ses över, dessa är bland annat trafikflöden, säkerhetsaspekter och parkeringsmöjligheter.Rapporten redogör för förändringar i den fysiska planeringen som förbättrar dess utformning. Genom studier av relevant litteratur och diskussioner med expertis har förslag av problemområden tagits fram. Dessa har sedan bedömts efter listor av deras respektive för- och nackdelar som kunnat urskiljas.Arbetet visar framtagandet av ett väl fungerande förslag som kan verka som en bas för idéer till nutida och framtida förändringar kring den fysiska planeringen.