När en värdering av ett företag skall göras finns det flera olika typer av värderingsmetoder som kan användas. Bakgrunden till den här studien är att uppsatsförfattarna blev kontaktade av ägarna till ett företag som undrade vad deras företag skulle vara värt vid en eventuell försäljning. Det specifika med företaget är att det endast arbetar mot en kund, samt att företaget nästan inte har några materiella tillgångar.Syfte: Syftet är att kartlägga de olika värderingsmodeller som används vid värdering av företag, för att därefter klargöra vilken eller vilka metoder som är bäst lämpade för vårt fallföretag. Detta syftar till att resultera i en värdering av vårt fallföretag.Metod: Vi har använt oss av en kvalitativ metod i form av en grundlig litteraturstudie, samt en genomgång av tidigare forskning. Vidare har ett antal e-postintervjuer genomförts och slutligen presenteras en modell för värdering av vårt fallföretag.Teori: Den teoretiska delen av denna studie består av de värderingsmetoder som beskrivs i den litteratur som finns inom området.

By using steady-state measurements for predicting emissions under a dynamic drive cycle wouldsave a lot of time and money for the exhaust aftertreatment specialists at Volvo cars. The idea forthis thesis has been to investigate if statistical regression models can be used with good accuracy.Questions included are for example if common operating variables such as engine speed, air-fuelratio etc. is sufficient to predict engine-out emissions over the engine operating range with goodaccuracy. Focus was set on the modelling of warm engine, but also the more complex engineheat-up phase was investigated since it is a great contributor to total emissions. While NOxcouldnot be measured because of malfunctioning measurement equipment, only HC, CO andtemperature at inlet of first catalytic converter has been modelled.

Syftet med föreliggande studie var att undersöka om trovärdighet och förväntningar på behandling, deltagarens smartphoneanvändning, aktivitet i behandlingen, samtidig ångestdiagnos, initial symtomnivå på depression samt demografiska egenskaper kan predicera behandlingsutfallet i en depressionsbehandling via smartphone med internetstöd utifrån beteendeaktivering och mindfulness. 81 deltagare randomiserades till antingen beteendeaktiverings- (n=40) eller mindfulnessbetingelsen (n=41). Huvudutfallsmåttet var förändring i BDI-II mellan för- och eftermätning mätt med residual gain scores. Korrelationsanalyser genomfördes för att undersöka samband mellan prediktorer och utfallsmåttet. För att analysera skillnader mellan grupper gjordes regressionsanalys på interaktionseffekten mellan prediktor x grupp, samt envägs-ANOVA.

Recording and analyses of superovulation results and fertility records at the nucleus herd Viken The development of different reproductive technologies aim at increasing the number of progeny per individual parent, and in that improving the possibility of genetic progress. One technique, embryo transfer, have facilitated genetic dissemination and shortened the generation interval also in females. Nötcenter Viken is a company that run embryo collection and embryo transfer in the breeds Swedish Red and Swedish Holstein. It is located outside Falköping. Information is continuously gathered about cows tested at the nucleus herd.

After emergencies involving chemical spills it is of great importance that correct measures are taken with short notice, both for the security of people and in order to minimize future environmental consequences. The RIB-unit at the Swedish Rescue Services Agency initiated this study, the aim of which is to propose changes to the existing chemical transport calculation tool: Chemical Spill 3.4, included in RIB - Integrated Decision Support for Civil Protection, so that it can be used for decision support as well as in preventive work. A rough estimation of chemical transport in the subsurface is considered being of great importance when making decisions during emergency response operations.The proposition presented in this report is a non site specific chemical transport model which is designed to give a rough estimation of NAPL flow in homogenous isotropic soil shortly after an instantaneous release. The model can be used at two levels; both in situations without access to information on subsurface properties, and with more accuracy in situations with knowledge of the included parameters. For that reason the user can choose among predefined alternatives or assign the parameters a numeric value to increase the quality of the model output.

At the beginning of 2011, Sweden started using the European rules for structural design, the Eurocodes, instead of the previous national rules. In both the previous rules and the Eurocodes, it is possible to dimension concrete columns using tabled values. However, the required cross section measurements have increased considerably. Moreover, it is possible to dimension concrete columns using calculations, however, this is unusual.The development of a fire in a fire cell can be divided into the growth stage, the fully developed fire and the cooling phase. The duration of each phase, as well as the temperature, is dependent on a number of factors, e.g.

Lake Bornsjön is situated 30 km southwest of Stockholm in a rift valley lake and consist three basins outstretched in northwest-southeast direction. The surface area is 6,7 km2 with a maximum depth of 18,3 meters, a mean depth of 9,8 meters and a retention time of the water of 6,5 years. The drainage area is 42 km2 and consists mainly of arable land (ca 1000 ha) and productive forestry land (2500 ha), but in the drainage area there are also restored and fairly newly constructed wetlands.Today the Stockholm area receives its drinking water from Lake Mälaren, but if there would be any pollution of this source, Lake Bornsjön would act as the water source. The area surrounding the lake was bought already in 1899 by Stockholm Stad for protection of the lake and was taken over 1993 by Stockholm Vatten AB. It has been a water protection area from 1988 and it was also accepted as a nature reserve in 1995.

In this thesis a method for evaluating investments in small scale hydro power is presented. An analysis of the future position that small scale hydro production will have on the Nordic electricity market is also carried out. This is done by an inventory of technology and economic and environmental aspects. The inventory is also a guide as to how the project should be implemented.Hydrolyzer is the name of the Excel tool developed to evaluate investments. The tool requests input data from the user and then evaluates the investment and generates a sensitivity analysis.

AbstractElectricity consumption is a globally increasing problem caused by the high share of electricity produced in coal power plants. These contribute to high carbon emissions when only about 1/3 of the heat generate electricity and the remaining 2/3 of the heat cools off. Combined heat and power plants (CHP) have high efficiency because they use the residual heat for domestic heating. The CHP plant often use fuels from renewable resources, giving them a lower carbon footprint, but are also depending on the heat demand. If electric powered products such as drying cabinets convert to heat powered products more environmentally friendly electricity will be produced by CHP plants, which can supplant electricity, produced from coal power plants and reduce carbon emissions.

Feed costs constitute a large part of the expenses of dairy farmers. Pasture is a high quality feed with a low cost. However, feeding with concentrates has been shown to enhance milk yield (Leaver, 1985; Bargo et al., 2003; Stockdale, 2004). The purpose with this study was to investigate how milk yield and milk composition were affected as the concentrate proportion in the diet decreased. Pasture behaviour was examined to see if the different concentrate levels affected the time cows spent grazing and ruminating.

Mastitis, inflammation in the udder tissue, caused by S. aureus is a big problem in dairy cattle production. It causes suffering for the cow and curing or replacing the infected cow is costly for the farmer. It is known that beef cattle also suffer from mastitis caused by S. aureus.

Burnt alun shale and lime is the residual product that was formed when alun shale was used as fuel to convert limestone to quick lime. The material contains arsenic, vanadium, molybdenum, cadmium, nickel, lead, and uranium among other elements. The aim of this paper is to examine the uptake of trace elements in vegetables grown on burnt alun shale and lime to determine whether or not the surrounding environment and humans are exposed to these elements by eating plant products. A cultivation trial was carried out where onion, carrot, and lettuce were grown on three mounds of burnt alun shale and lime in the Falköping area in Sweden. The treatments were burnt alun shale and lime mixed with peat, only burnt alun shale and lime, and a reference soil. The reference plots were natural soil mixed with peat adjacent to the mounds.

Under lagring och transport av textila varor från Asien kan risken för mögelangrepp vara stor, något som sedan vid uppackning kan vara skadligt för hälsan. Situationen så som det ser ut idag kan medföra stora problem och kostnader hos textilföretag och att hitta möjliga åtgärder för att förebygga skador är därför av stort intresse. För att kartlägga problemen med mögelangrepp på textila material har både informationssökning och praktiskt arbete genomförts. Mögeltillväxt sker då det är gynnsamma betingelser med hänsyn till klimat, näring och syretillgång. För att mögeltillväxt inte ska angripa textila varor finns en rad förebyggande åtgärder som kan vidtas, åtgärder som alla handlar om att göra förutsättningarna på ett eller annat sätt ogynnsamma.

SCA har idag cirka 280 000 hektar beskogad med contortatall (Pinus contorta Dougl. ex Loud. var. latifolia Engelm). Stora delar av den arealen har kommit in i, eller är på väg in i, gallringsbar ålder.