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.

Internationally most Internet trade related payments are performed with the use of a credit card based payment system on the Internet. Payment against invoice is still most common when trading over the Internet in Sweden. The security development, comfort and timesaving indicate that credit card based payment systems on the Internet soon will have a breakthrough in Sweden as well. The Swedish legislation concerning payment is neither especially extensive nor suited to electronic payments but to payments performed with notes and coins. When the legal effects, of a payment performed with a credit card based payment system on the Internet, set in is not fixed.

Every day in medical care the nurse and the patient meet, they are not just represented as the care giver and the care taker, but also as two unique individuals. The meeting is a very important part in caring and few studies have been made on this topic from the patient.s perspective. The purpose of this study was to describe the patient.s perspective on the meeting with the nurse. The study is a literature review, where articles have been reviewed, encoded, and then categorized. The result builds on our four main categories, confirmed as a unique indidual, the meaning of the information according to the patient, the humanistic side of the nurse, and the importance of humor in the meeting.

This thesis aims to present the essential background on how to perform climate changeimpact assessments, and to present the results from a climate impact assessment on waterbalance and nitrate leaching for an arable Swedish soil. The soil is a sandy soil in southwesternSweden, grown with spring cereals. This study is meant to be a benchmark example,and cannot be seen as a regional or national assessment for Sweden, rather as an approachto present and analyze the most important parts of these kinds of assessments.A dynamical simulation model (COUP, Jansson and Karlberg, 2004) was used for thisstudy. The model was parameterized and calibrated against data from an experimental site,located in Mellby in Hallands county, south western Sweden. Measurements were carriedout between 1st of April 1988 and 1st of April 1991.

The aim of this report is to give the reader insight into the development of theweb-based accounting application SuperBooky. Accounting is a complex task thatmany beginner entrepreneurs struggle with. The development of this application wastherefore focused on making accounting as convenient and as easy as possible. Theend product targets small enterprises and its functionality was designed with this inmind.To make sure that the application was designed in a user-friendly way, polls werecarried out among individuals with basic accounting knowledge. These polls werethen used as a basis when the application was under development, to ensure that itwas well-suited to the target audience.This project was carried out as a bachelor?s thesis for Chalmers University of Technologyand University of Gothenburg during Spring 2015.

Problem areaAlfa Laval is a world leading company in the heat transfers area and have the vision to continue to be that in the future as well. The company has a lot of press lines where the utilization is high and also has started to become old. Prognosis shows that there is an increased demand of heat exchanger in the future. This increased demand is not something that existing lines will manage. To build new lines cost a lot of money and take time so it is essential that new lines are correct from the start and not need to be rebuilt or a lot of time spent to trim it.GoalThe goal is to achieve 100% theoretical utilization of the press (the press shall press the amount of plates it is designed for).

In order to respond to a more complex community planning with increased cooperation and public participation, a common language and a common model to be used as a base for the communication process is needed. The thesis behind this dissertation for a master's degree is that a virtual 3D planning portal would respond to this need. Why and how are explained and described through studies of communication- and perception theory as well as technology and recent research. The introduction concludes that a broad participation and a transparence towards underlying information are important foundations for the coming work with the model. The first four chapters of the theory part show the benefits of using natural signs in our mixed cultural society, instead of the more arbitrary symbols. Using visual landscapes for storing information is motivated by the flexibility of our visual memory and its ability to understand complex connections.

Between 1999 and 2009, I followed three of my grandparents, all of whom suffered from dementia. Numerous times, when I visited them in their nursing homes, I was met by residents of the ward who were very unhappy. Through conversations at home with my family, I understood more and more that this was a commonly occurring problem at nursing homes. All too often it was solved with heavy medication, which made the residents tired and they slept more often.During my undergraduate education at Konstfack, I have reflected on whether I, as an interior designer and furniture designer, can have an influence on spaces and furniture so that dementia patients can experience greater calm and security. The idea is if that I perceive the environment as calm and secure, I will also be calm and secure.In my degree project, I want to study how interior design and furniture design can contribute to decreased agitation in people with dementia in nursing homes..

GE Healthcare wants to investigate whether additive manufacturing would be an alternative method in their workshops in the Umea? plant. Additive manufacturing is called 3D printing in everyday language and manufactures details by building them up layer by layer in an automated machine. The purpose of this work is therefore to investigate how mature additive manufacturing methods are and how they could be used at GE.The work has been divided into three parts. The first section investigates how additive manufacturing would work in the production workshop at GE.

The number of elderly in Sweden is increasing due to improved living conditions and better medical care. It is important that society adapts to the increase and begins to work preventively to reduce the costs of the increase. An important aspect is the elderly accommodation, the cost of health care in specific accommodation is almost twice as high as those for ordinary housing. Therefore, it is important that we availability adapt dwelling to allow older people to live in ordinary housing for as long as they wish, instead of moving to assisted living before they need it. If we can fulfil the elder?s needs with home care instead, society can save a lot of money.In this report, three different forms of housing has undergone accessibility increases and been inventoried and analysed.

What are the competencies and qualifications required by employers concerning the first line executives in medical care? In this paper we aim to scrutinise this question by analysing the significance of terms reproduced by employers in advertisements between 1971 and 2007.Our survey concerns 93 advertisements and two interviews with knowledgeable authorities on personnel administration in the county council of Jönköping municipality, Sweden. Using a theoretical framework developed by Ellström our results point out how the demands of the employer have changed starting in the 1970?s. We set fore, as a way of conclusion, the setting of competency and qualifications required by the employer have not only increased but appears much more comprehensive and far more complex than ever before..

The purpose of this study is to investigate, and if possible explain, how background, childhood, and education in a municipal or regional context can affect young peoples? life trajectories.The living conditions for the population in the coastal region Roslagen with its geographical and historical specificities has during centuries largely been characterized by practical crafts-manship. With a growing share of non-permanent residents in the region with demand for help and services, this culture has during the later years been able to prosper. The social reproduc-tion in the municipality also seems to be extensive. In addition to original background, appar-ently the municipality?s service-dominated trade and industry culture has also affected the choice of education and profession of the youth in Norrtälje.

This report is an analysis from a gender perspective of more than three hundred minutes in sports broadcasting on SVT and TV4. The study explains how air time is divided between male and female athletes as well as which sports, male or female, get the most air time. The sports are also categorized according to attitudes about the sports being masculine, feminine or neutral. In this way the study also shows the categories of sports that are given the most airtime.Our view before the study was that from a media perspective, the Swedish sports world was very male dominated. The results show that male athletes get more exposure than female athletes on both channels, this despite the fact that the membership of the Swedish sports clubs is fairly evenly divided between men and women. .

The purpose of this dissertation is to examine the occurrence of Scandinavia in the then daily English newspaper Yorkshire Herald during the First World War. The dissertation looks into what the Yorkshire Herald wrote about Scandinavia in the parts of the newspaper where the newspaper´s own opinion was given. This approach is connected to the theoretical idea that the British local and regional press was politically free during the war period. The dissertation also looks into the number of news telegrams etcetera that concerned Scandinavia during the period.The result shows that Scandinavia, both as a whole as well as the three individual countries, was mentioned about 700 times, split over about 600 telegrams and articles, during the examined period stretching from the first of August 1914 to the eleventh of November 1918. Material that gives the newspaper´s opinion regarding issues concerning Scandinavia can be found six times during the period.

Safety, its a word not commonly associated with elderly people living alone. There is however a device that is supposed to bring safety, and enable elderly people to continue living in their present household - an emergency dialer. However these devices does not serve their own purpose in terms of design. Thepurpose of this study is to create an emergency dailer that everybody would want to put on their wrist or bedside table. The market for these devices have looked the same for the last twentyfive years, despite of society´s advancements in both design and technology.