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.

Abstract The main purpose of this study was to investigate if and how the employees in elderly care experience stress and which underlying causes they understand to be important in their work situation. The purpose was also to investigate whether Karaseks and Theorells demands and control models could be used to explain the employees feelings of stress and to see in which categories the participants are in. Furthermore, the purpose was also to understand the participants work situation and to describe the factors and remedies the employees perceive to contribute to the stress levels at their workplace. 81 questionnaires were distributed at three different locations, two of which were in Ronneby and one in Örebro. 56 people answered the questionnaires. The result yielded that 80% of the participants felt stress during their working hours the last few years. The results are in agreement with the demands and control models which showed that people with high demands and low control experienced a higher degree of stress than people with lower demands and higher control, which corroborates the hypothesis 1.1..

In order to evaluate the benefits and costs associated to investments in information technology (IT) managers need to be aware of the complexity in the nature of the task. Hence all the benefits that arise from the investment are not of pure economic character. The complexity of the task is even more obvious when managers also need to prioritize between a number of possible investments in order to fit a given budget.Stora Enso Skog AB is about to implement a new administration system to the organisation and due to that they will also implement a new standard system for the production planning process. In order to seek the modifications in the standard system that needs to be done to fit the organisations way of working, the managers have put together a reference group to seek out these modifications.The aim with this report is to identify a model that can prioritize these suggested modifications and test it practically with a group of future system users. The first part of the report is a literature study to map the existing models that are available.

Detta examensarbete är en undersökning av digitala läromedel i slöjd, då främst ur ett träslöjdsperspektiv. Arbetet genomförs som ett gestaltande arbete. Detta innebär att arbetet består av två delar, förutom den skriftliga delen har jag även skapat ett anat material i form av ett digitalt läromedel som kan användas i slöjdsalen vid träslöjdsundervisning. Därför består arbetet av två delar, en skriftlig del och en digital instruktionsfilm. Instruktionsfilmen består av både rörliga och fasta bilder i ett bildspel. Min avsikt med arbetet är att bidra till utveckling av undervisning i ämnet slöjd.

Information and communication technology (ICT) is an important part of society. Learning occurs in all contexts and many students already use various digital media in their leisure time. This article, based on a case study in a One-to-One school. It describes how teachers perceive that their teaching is influenced when their pupils get a laptop. The purpose of this study is to investigate how the focus on one-to-one influence teachers' work in the classroom.

Volvo Hauler & Loader Division in Arvika produces wheel loaders which they deliverthroughout the world. The factory which is situated in Arvika is the largest wheel loader plant in the whole world, with its 1 100 employees. The different models stretch from L60E all theway up to the brand new L350F, with a loader capacity from six tons up to a staggering 35.The assembly of the different models are divided into three different assembly lines, Small(L60-L90), Medium (L110-L120) and Large (L150-L220). The assembly of Heavy (L350)has just been started with an upcoming pre series.This examination paper gives recommendations of improvements and necessary modifications to rationalize the pre-assembly of boom units. Three different scenarios are presented in the paper.

In this paper integration and inclusion were analysed in both theory and practice to see what they mean for pupils who reqire special support or pupils who have Swedish as a second language in compulsory school. The purpose of this work was to investigate whether inclusion is the best way of reaching the goal of a school for all children. A literary study, was conducted to test this hypothesis. The literature used for this purpose includes non-fiction books, handbooks, newspaper articles, declarations, conventions, and learning and course plans. Qualitative interwiews were held whit a remedial teacher, a Swedish-as-a-second-language teacher, and a class teacher who contributed greatly to this work thoough their experiences and vast knowledge.

The purpose of this essay is to analyse the movie Hotel Rwanda from a didactic point of view using the movie?s use of history and historical culture as the main analytical tools. We also intend to problematize the use of movies in teaching focusing on the teaching guide from the Swedish film institution concerning Hotel Rwanda. We choose to work with a qualitative method. The reason why we decided to work with a qualitative method is the intention, as mentioned before, to analyse the movie using the tools we described earlier.

According to the national curriculum guidelines for elementary school, preschool and after-school 2011, (i.e. Lgr11), the Swedish school is based on a democratic foundation. Schools should prepare students to develop an understanding and acceptance of cultural diversity not only in the society as a whole but also how this should be reflected in the morals and ethics between us. The purpose of this study was to describe how teachers in multicultural schools perceptions and experiences on teaching pupils with diverse immigrant origin, and how they apply these cultural expression in practice.In particular, I focus on four teachers in multicultural schools and how they reason about applying cultural expressions that are transmitted at these schools and by them. Explicitly, I review how from policy documents and their own personal pedagogic are reflected in the actual teaching.

When models are used to describe physical phenomenon during development or modification of a technical system, it is often possible to reduce both the time needed and the overall development cost. With the use of models it is also possible to investigate the potential of the selected solution, without the need for any expensive details and testrigs. In many cases it is also not possible to test all the aspects regarding the functionality that are desired from the system, without using the complete and final product.In this case a model based approach has been used to optimize the different parameters in the new snubbing mechanism for the Nose Landing Gear Retract Actuator on the JAS39 Gripen.During the simulations, upper and lower boundaries were calculated for the length of the spring and the diameter for the restrictor. The governing constraints were given by the requirements for the retraction time during cold conditions and that the amplitude of the alternating loads in the uplock mechanism were brought to an acceptable level.The most promising results from the simulations were then used in a limited number of trials in the hydraulic rig to verify that the configurations comply with the requirements.The final parameters for the snubbing mechanism were chosen to 35±1mm for the spring and 0.4-0.5 mm diameter for the restrictor..

Companies acquiring ERP systems are often dissatisfied with the project and therefore consultancy firms wish to make use of project models in order to achieve success in implementations. Since research on ERP implementations in service companies is limited, there is a need for mapping of critical activities in implementation projects in this line of business. Under these premises, the purpose of our master thesis is to develop a model for implementation of ERP systems, specified in activities, which can be used by mid-sized consultancy firms with mid-sized qualified service companies as customers.A literature study including project models, modern models and methodologies for ERP implementation, commonly existent activities, success factors and system development methods was carried out. Starting out with this, a theoretical model for ERP implementation was generated. In excess of this, a case study was conducted, where the implementation of the ERP system Microsoft Dynamics AX at the service company Eurostep, performed by the consultancy firm Medius, was studied.

AimThe purpose of this study is to, from a perspective of a PE teacher, look at how teachers of physical education in elementary school designs and assesses the teaching of swimming. The issues underlying the study are as follows:Which elements are included in the swimming education and how do teachers work with these operations?What does the PE teachers classify as swimming ability and what do teachers experience as obstacles for the students development of swimming ability?How do the PE teachers interpret the knowledge requirement in Lgr 11?MethodThe study is based on six interviews of qualitative nature, with PE teachers from various municipalities in the region of Mälardalen.ResultsThe result yielded by the study is that the swimming classes can take different forms depending on whom the teacher is. Common to all the teachers in the study is that they teach emergency management and lifesaving. When it later comes to teaching how to swim and practice, the teachers who teach in the younger age groups work more concentrated and continuously with swimming, while the teachers who work with the older age groups just checks whether students can swim or not.

The aim of this thesis is to investigate the procurement of maintenance at SvK. Byunderstanding the process that has led to the current procurement strategy; providesuggestions to how the procurement of maintenance can be improved to ensure thequality of future maintenance of the national grid.A god client can be associated with a number of qualities, ?acquisition competence?.Vinnova describes acquisition competence as the ability to plan, formulate,communicate and monitor. Different businesses and industries have different needsand opportunities and operate in different economic structures which requireadjustments in their acquisition competence. A number of areas have been identified,called areas of focus, where clients can adjust their competences to their markets.The areas of focus are competition, competence/quality, control and communication.By defining the need of acquisition competence for SvK and identifying problems, anumber of suggested strategies have been proposed.

Finnhamn is a group of islands that are located in the middle north part of Stockholm?s archipelagos. On the main island Stora Jolpan there is a camp called Sommargården, which consists of eleven different buildings in various sizes. The assignment given by the Archipelago foundation (Skärgårdsstiftelsen) is to analyze if it?s benefited to replace Sommargårdens current heating system that consists of electricity radiators, with a more energy efficient heating system. This research is done with help of the literature review and a visit to Finnhamn in order to map Sommargården?s current state and its energy usage.

My thesis is based on a qualitative study in which I have selected six professional teachers in a school in Greater Stockholm, and their views on the phenomenon of conflict management. My questions were the following.How teachers perceive the phenomenon of conflict in the world of school?What strategies do teachers use to resolve conflicts with students?In order to analyze my informants, I have chosen different books that deal with conflict man-agement, policy documents and books on the teaching profession meaning. Through my investigation I found that some teachers used tools and strategies through expe-rience and reflections, and resolve conflicts together or individually. My informants described that there are some teachers how choose to hide and pretend not to see the problem.