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.

The aim of this study is to investigate wether the participatory democracy is a threat or a complement to the representative democracy. To achieve my purpose I will focus on two different lokal councils, the civil council in Hovsjö and the youth council in Västra Skogås, which have been objects of the urban policy in 1998. The theoretical framework on which this study is based consists of the participation democratic theory, representative democratic theory and implementation theory. By problemizing these theoretical frameworks in comparison with eachother I will mapp how these two lokal councils were implemented. The research question is: In what way was the civil council and the youth council a complement or threat to the representative democracy? In which way was it difficult to implement them?The method used for this purpose is a qualitative comparative case study.

The purpose of this thesis is to examine the role of bibliotherapy at hospitals and also what knowledge of and insights on bibliotherapy a few Swedish hospital librarians have. Questions investigated are: What role do the hospital librarians think literature has in the treatment of a patient? What is their view on their role as a hospital librarian and do they believe that they can have a part in the treatment of a patient? Is the concept bibliotherapy commonly used or is there another term in use? How important is the linkage between healing and literature? In this study, the view on bibliotherapy is limited to a hospital perspective. The purpose of the study is therefore to investigate bibliotherapy at the hospital. Six qualitative interviews with hospital librarians were performed at three general or combined general/medical hospital libraries.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

The aim of this study is to study how sustainability policies are implemented and perceived in the operations of a Swedish fashion company. The fashion industry is affected by strict controls when it comes to transparency and reporting of sustainability efforts. This contributes to a strong focus on sustainability. The theoretical framework revolved around institutional theory where the phenomenas of decoupling and recoupling were central. A qualitative case study was conducted where interviews were the primary source of data.

In 2007 the Prevention Unit at Södermalm in Stockholm started a group activity for parents and children. The group activity?s intention is to offer families support in their early interaction. This study is a part of providing knowledge about this intervention. The purpose of this study is to describe and analyze the stories which are produced by five participants in a support group for parents and children.

Sweden is one of five nations in the world manufacturing fighter aircrafts. Highly advanced technology is needed in order to develop a fighter aircraft. When developing advanced technology, new applications, other than those initially intended occur, spin-off. Some of Sweden?s largest companies are spin-offs from the fighter aircraft industry.

Organizational democracy has been a popular research area in recent decades but the implementation in real organizations is slow (Kokkinidis, 2012; Verdorfer, Weber, Unter Rainer & Seyr, 2013). Several researchers (Schön Jansson, 2012; Falkheimer, Heide & Johansson, 2013) argue that communication practitioners have a key role in democratic processes and that because their job role is under constant change there are only a few modern studies regarding the subject. The purpose of this study is to illustrate how communication practitioners in private and public organizations experience their role in the process of internal communication and to what extent they are aware of, and work with internal organizational democracy.The practitioners we interviewed had a strong feeling that they were a support function for the business and the organizational management. As a result of the study it is clear that communication practitioners are very loyal to their employers and to the organization they work for. They are, therefore, not neutral in their professional role and argue that their task is to represent the management's interests.

Today, we can see that social navigation is embedded in different kinds of websites, but there is still little support for social navigation in the web browser. Our main concern has been how we construct a tool that fills this hole in the web browser. By letting the theory, the prototype and the focus group serve as input/output to each other we could create a better overview of how the different pieces were intertwined. This has been a crucial mental model for us to obtain since it has helped us to understand how we could realize the theory through our prototype and thereby come to the conclusion of what aspects of the theory that we should put forward to further development. After constructing the prototype we thought that it would support social navigation, but realized after analyzing the discussion of the focus group that we are not there yet.

The purpose of this study was to use qualitative interviews with students at Södertörn University to find out what drives the men who begin to study for preschool teachers, how they are treated and how they are influenced by others. I also wanted to find out what the informants believe is the cause to why so few men apply to the program and what they think need to happen to change this.This is a qualitative study based on the selected students' experiences. In order to get different perspectives, I chose to interview three students and former students. One of them chose to terminate their studies after half the time, the second is at the end of the program and the third graduated a couple of years ago and has been working for a while.I originated in the theory of ethical concepts of gender, gender contract, "token" and hegemonic masculinity. Previous research addresses that the perception of men in pre-schools can look very different.

The dog has played an important and significant role for mankind throughout history. It's no coincidence that they are known as "Man's best friend". Traditional tasks that the dog has performed include hunting, herding and guarding. In modern times its role has adapted to perform complex tasks in a great number of new areas which many people are not aware of or thinking about. My aim with this report is to attempt to chart as many different ways of using dogs as possible, in order to make society conscious of the great benefits the dog can offer society. .

How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax rate on all incomes with an allowance exempt from tax, is consistent with the demands of justice. In order to achieve this I construct a two level argument using normative method. The first part consists in the justification of a specific ethical theory which is derived from to notion of human dignity.

AbstractThe main objective of this essay is to come to an understanding as to why girls, together in groups, walk against the conventional image of women and take on more violent and aggressive behaviour against their surroundings. In this essay I hope to gain an understanding of how ?girl gangs? work as a social phenomenon as well as identify the characteristics of these gangs. Furthermore, this essay aims to understand what role the violence and aggression plays in the lives of these girl?s.The following questions are the focus of the essay:? Why have girls in groups become more aggressive and violent?? What is characteristic for ?the girl gangs? as a social phenomenon?? What role does the girls? aggressive behaviour play in their life?The essay touches on an escalating problem within society, which has received considerable attention in the media lately.

Caso Skanska is an incident that occurred in Argentina and regarded corruption and bribes to government officials. This study investigates how this incident could occur and how it can be explained. The theoretical framework used is the dynamic interaction model, stakeholder theory, embeddedness theory, the political perspective and corruption theory. The method used is qualitative and it consists of data gathered through semi-structured interviews in Sweden and Argentina as well as other sources of written information of relevance for the study. The authors conclude that Caso Skanska could occur due to the lack of strong institutions as well as transparency.

Organizational democracy has been a popular research area in recent decades but the implementation in real organizations is slow (Kokkinidis, 2012; Verdorfer, Weber, Unter Rainer & Seyr, 2013). Several researchers (Schön Jansson, 2012; Falkheimer, Heide & Johansson, 2013) argue that communication practitioners have a key role in democratic processes and that because their job role is under constant change there are only a few modern studies regarding the subject. The purpose of this study is to illustrate how communication practitioners in private and public organizations experience their role in the process of internal communication and to what extent they are aware of, and work with internal organizational democracy.The practitioners we interviewed had a strong feeling that they were a support function for the business and the organizational management. As a result of the study it is clear that communication practitioners are very loyal to their employers and to the organization they work for. They are, therefore, not neutral in their professional role and argue that their task is to represent the management's interests.