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.

This report is focusing on problems with introducing standard enterprise resource planning systems (ERP) in businesses. A study has been carried out on a service and support department at a Swedish heat metering company, SVM North Node. The study aims to help the company become a better customer in choice and customization of a new ERP system. We make a description of the department studied and the work carried out there, on the basis of learning, knowledge and cooperation. As a final point we present some ideas on how computer systems could support their work, hoping that this will result in them making adequate demands on a new ERP system..

Foreign invested SMEs have recently become increasingly interested in China. The enterprises are in this report categorized as second wave companies since they follow the footsteps of previous pioneers, of which mostly were larger companies. The ambitions of the SMEs are either to sell products on the ever expanding Chinese market or to utilize the potential of low cost production for global markets. The existing literature is fragmented and solely based on the experience of larger companies. We believe that SMEs are facing new and different challenges, and thus a new generic theoretical frame work is desirable.

In light of the coming workforce shortage in Sweden the competition for human capital will be intensified on the market where employers compete in order to attract skilled labor. The competition will be most noticeable in the knowledge-intense industries, where the employees are seen as the companies? most valuable asset. The purpose of this paper is to examine how small knowledge-intensive companies can improve their position in the labor market by using the HR-model People Capability Maturity Model in order to affect their companies' Employer Brand. We take the basis of the theoretical framework in which we examine and identify the key dimensions of the Employer Brand concept and present the People Capability Maturity Model more closely.

Previous research has discussed how voluntary disclosure relates to the cost of equity capital. Theories of estimation risk support a negative association between disclosure and cost of equity capital, as empirically documented by Botosan (1997) among others. In this Bachelor thesis we investigate whether such a relationship exists on the Swedish capital market. Using the CAPM to estimate the cost of equity capital and a disclosure index based on Aktiespararen?s annual evaluation of corporate disclosure, we test a model where disclosure explains cost of equity capital.

Organisations constantly live under the potential threat of events and accidents that seriously could harm the organisation. Forsmarks Kraftgrupp AB, the company that this master thesis focus on, is in no aspect excepted from this threat. Through an early identification of near misses and the taking of corrective action in use, Forsmarks Kraftgrupp AB has managed to reduce the likelihood and the consequence of events and accidents. The purpose of this master thesis is to evalutate Forsmarks Kraftgrupp AB?s operation experience process on the basis of IAEA?s and WANO?s requirements within the field of operation experience and to develop a usable system applicably within the field of operation experience.The thesis is divided into two parallel tracks, where one is the evaluation of the operation experience process and the other the design of a usable system, applicably within the field of operation experience.

The purpose of this thesis is to define and theorise willingness-to-support as a possible measurement of corporate reputation. The knowledge production in this thesis is done through reasoning with companies to gain a deeper understanding of the social world and the respondents? view of their reality. Grounded theory is used as an inspiration for conducting the research. A qualitative method is used in the form of semi-structured interviews with six companies in three different business sectors.

The purpose of this dissertation is to describe small businesses? opinions about the auditor as a business adviser as well as their need for advice, dependent on which stage of the lifecycle model they belong to. This dissertation has a qualitative approach as the authors wanted to gain a deeper understanding about the problem area. As the lifecycle model in this dissertation consist of three stages, the authors have interviewed six small businesses, two in each stage. The interviews were conducted with the owner and took place at the location of the business.

Mycket finns skrivet i ämnet frivård och återfall, varför det finns anledning att ytterligare se på hur frivårdens stödinsatser uppfattas av före detta kriminella, frivårdsanställda samt kamratorganisationen Kriminellas Revansch i Samhället, vilken frivården samarbetar med. Frivården har en tämligen hög återfallsstatistik hos de före detta kriminella som frivården fått i uppdrag att återanpassa till ett laglydigt liv. Särskilt hög är återfallsstatistiken hos de individer som haft kontakt med frivården mer än en gång efter att mer än en gång blivit lagförd för brott. Denna undersökning har sökt svar på hur frivårdens insatser uppfattas för att se på vad som eventuellt kan göras bättre i dagsläget. Frivårdsanställda och före detta kriminella, varav några medlemmar i KRIS, har intervjuats för att på så vis få en nyanserad bild av verklighetens uppfattningar.

Weber and Linder (2005) have enlightened that the focus of the current debate on the budget?s to be or not be, has been on trying to find a general tool, which fits best in all situations. They argue that the budget may be more appropriate for organizations in certain circumstances, than for others. They claim that there is a gap in research concerning the situations in which the budget may be appropriate, or when Beyond budgeting is preferred. It is this gap we are trying to fill with our thesis.The purpose of the thesis is to explain which situational factors that affect the organization's use of budgets for the functions the budget can fulfill.

The purpose of this thesis is to study the personal problems that can occur when defecting from a destructive cult, and what kind of support you may need from social authorities. The aim is to develop guidelines for social workers who are in contact with sect defectors. It?s a qualitative study based on interviews with six defectors from Jehovah?s witnesses. The results shows that all the defectors that have been interviewed have had anxiety problems, lost contact with friends and relatives, low level of education, and low self esteem when defecting or after.

Society has an obligation to offer parents support of various types, an example of such a support is ?parent support?. The purpose of this study has been to describe midwives and child health care nurses conceptions of the need for early parent support. The definition of early parent support in this study is the first two weeks after delivery. Since the 1970:ies the Swedish delivery and ?BB? care has changed in that the time in hospital care after delivery has been reduced from in average six days, till an average of two days.

This case study examines how upper secondary schools in a municipality in the northern parts of Sweden structure their special pedagogy with students who have ADHD and dyslexia, students? and parents? experiences of this, and what regulates the schools management in this particular aspect. The results show that all the schools have special pedagogues and other support staff employed, though in varied extent. Furthermore, the resources are distributed differently from school to school. The focus, however, is always around communication between the concerned parties.

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.

Abstract This paper focuses on whether individual development plans as well as action programmes are needed.Pupils in need of particular support get to be involved in an action programme ? the school needs to provide any particular support a pupil needs. However, the individual development plan does not substitute the action programme. Thus an action programme as well as an individual development plan will be provided to students in need of particular support.The individual development plan follows the pupil throughout the entire education, regardless of whether its content changes, whilst the action programme pertains to a limited period of time. Pupils that are not in need of particular support are not likely to need to set goals for themselves in addition to those already set outside of school.