Business valuation is something that has been more general and discussion around this subject is very common. The discussions often revolve the various principles and procedures that a business appraiser can apply when a valuation of a business should be done. When there are different evaluation methods there are also resulting in an assumption that there are not so easy to create a complete objective business value. The individual evaluator choice of method will determine the result of the business value. The global world for each business has been more uncertain and turbulent/changeable which have tended to exacerbate the work for the evaluator to determine a business value.

Att föda barn är för många kvinnor en av de största händelserna i livet. Ett flertal faktorerpåverkar kvinnans upplevelse såsom smärta, kontroll och stöd. Att få kontinuerligt stöd underförlossningen påverkar både förlossningsupplevelsen och förlossningsutfallet i positivriktning. Det finns flera studier om förlossningsupplevelser men få som enbart fokuserar pånegativa upplevelser av förlossningen. Studier som beskriver vad kvinnor med en negativförlossningsupplevelse upplever skulle vara viktigt för att få en mer positiv upplevelse saknashelt.

In forestry there are always needs of forest data to make good strategic decisions of different actions and economic winning. Usually this data gets from field-estimations made by forest workers with expensive costs and sometimes unsatisfied quality. StoraEnso Skog is a great forest company in Sweden and they have part of the responsibility of the forest own by Bergvik Skog. Bergvik Skog is owner of 1, 9 million hectares productive forest land. Both Bergvik and StoraEnso have great interest in new inventory techniques to get the important forest data. The company Foran Remote Sensing offers the opportunity with airborne laserscanning of forest and forest land. Foran got the mission of Bergvik and StoraEnso to laser scan Bergviks possession in Älvdalen, Dalarna.

This paper concerning the regional architectural term known as the Tjust Empire style analyses manor houses built in the Tjust area by the east coast of Småland in the period 1810-1860. The term Tjust Empire style was invented in 1937 by PhD. Manne Hofrén in his dissertation on architecture in Kalmar län in the period 1650-1850. The aim of the paper is firstly to determine whether there is a distinct difference between the regional Tjust Empire style in architecture and the common Swedish empire style or as its Swedish equivalent is known; the Karl Johan style. Secondly, the paper strives to analyse why and how the Empire style became so popular in the area during this period, focusing on architecture as a means to express social identity and status.

Today, high-yielding leys of good quality are a must for Swedish dairy and beef enterprises if they are to become profitable. Thus, it is of interest to evaluate the quality of the recently released high-yielding Festulolium hybrids ((Festulolium braunii (K.Rich.) A.Camus). The aim of this project was to determine at what phenological stage three different Festulolium hybrids should be cut in order to get the highest nutritional value. The hybrids studied were Hykor, Perun and Paulita. In the study I also investigated if leaf proportion of the crop could be useful for predictions of the crop content of metabolizable energy. The cultivars were grown in plots within a variety trial with ryegrasses.

The Swedish alcohol market has for many years been in the hands of the government. The question of the monopoly, its being or not being, has for a long time engaged both Swedish citizens and politicians. Since joining the European Union it has also been on the European agenda, trying to adapt Sweden to the more liberal alcohol politic in Europe.The suppliers find themselves acting on a completely different market than a market based on free competition. The suppliers are faced with one retail channel to the stores which creates dependence and uneven power balance towards the retailer. In addition to this, their marketing activities are strictly limited due to the laws and claims.

Equality between men and women is in focus politically, in working life and in the media. There is a noticeable desire from the Swedish government to create a working environment with equal opportunities for men and women. The equality law in Sweden is an indication of that goal. During its existence, the equality law has gone through several changes. The purpose of the changes has been to improve the work with equality among employers.

Cuttings of Lonicera xylosteum L. were treated with willow extract to study the response in rooting capacity. The extracts were prepared by mixing chopped pieces of Salix x smithiana Willd. with water in a warring blender. The investigation comprised 2 types of salix extracts based on differences and dynamics between twigs in winter dormancy and twigs with new shoots. To explore the rooting response, three tests were made.

The purpose of this study is to determine if and how municipal consultative entities through influence may affect the legitimacy of the Swedish democratic model. The study aims to do this through analysing the opportunities for influence present with the Youth Council and the Council of the Retired in Karlstads municipality, to determine how the councils may affect political participation and the role of elected representatives. To do so, the study asks the following primary research question:"What requisites for influence are present for participants of municipal consultative entities, as found for the representatives of the youth and the retired within the framework of their participation in the Youth Council and the Council of the Retired in Karlstads municipality?"The study answers this research question by dividing it into one question of policy and one question of democratic perspective, and investigating these matters through nine snowballing interviews with the decision makers, organisational actors and participants of the councils. The information from the interviews is then analysed per council through a framework of democracy theory, policy process theory and organisation theory.

Emissions of insufficiently treated wastewater, mainly blackwater (i.e. wastewater from toilets), contributes to the eutrophication of lakes and seas. At the same time, blackwater is a fraction with a low content of heavy metals and, after sanitization, it can recirculate plant nutrients to arable land using the liquid composting treatment method. Liquid composting means that organic material is degraded under aerobic conditions. For sanitization, the blackwater needs to be treated together with energy-rich complementary material.

When Norway spruce is planted with large initial spacing and grows on highly productive sites in southern Sweden, a high proportion of the stems gets broad annual rings. The thinning programme carried out at the estate of Trolleholm aims to extract stems with too broad ring width. The 3-4 first thinnings are carried out as thinning from above, where only the thickest trees are removed. The internal distance may not fall below 5-7 meters depending on the number of thinning (short distance in young stands). The aim of this study was to examine the thinning model that is carried out at the estate of Trolleholm. A volume table is calculated to describe the model, and data is collected on temporary plots.

Generally, the economic health of Swedish roundwood truck transport companies has not been good. Profitability is important for maintaining the stability in the transport business, which is a condition for long-term transport planning in the forestry sector. The scope of this study was to identify probable factors influencing the profitability of roundwood truck transport companies and quantify the influence of these factors on economic results. The study was carried out at a major roundwood truck transport organisation in mid-Sweden and was implemented in four steps. In the first step economic results from the haulage contractors were collected and a random sample was taken from accounted net margin for the account year 2005/2006. In the second step hauliers were interviewed to identify probable success factors. At the third step data for identified factors were gathered through a questionnaire.

Water is vital for all life on earth. But it can also be dangerous, even fatal, if it is polluted water. 60 percent of child mortality can directly be deduced to dirty water. Not only developing countries are affected, even in the western world epidemics are breaking out by partake or bathing in dirty/polluted water.MIP, Molecularly Imprinted Polymers, is a biosensor technology that can provide faster and more reliable response than the current methods of water analysis. It is also cheaper and due to that more samples can be taken and analyzed.

Ett ökat brukande av skog enligt skötselprinciper som leder till skiktade beståndsstrukturer, en blandad trädslagssammansättning och kontinuerligt skogbeklädd mark har potential att öka den biologiska mångfalden och värdet för rekreation (Emborg m.fl. 2000, Berg m.fl. 1995, Mattsson & Li 1994, Holgen m.fl. 2000). I ljuset av detta, tillsammans med svårigheterna som finns att nå goda ekonomiska resultat vid skötsel av ädellövskog (Lindén & Ekö 2002), ses det idag som angeläget att uppmärksamma och studera alternativa skogsskötselmetoder (Cedergren 2008) . I östra Blekinge har ett antal skogsägare under längre tid praktiserat en metod att sköta naturligt föryngrad ek i blandbestånd som går ut på att, mer eller mindre tidigt, frihugga ekhuvudstammar, och att dana kvalitet genom stamkvistning/beskärning.

This paper deals with variations in the osteological material of dog (Canis familiaris L.) from the Mesolithic Scania, southern Sweden. The general aim is to discuss the use and specialisation of dog during the period, and differences or relations between cultures and traditions within the Mesolithic period. The study is based on a analysis of the bone material from the sites; Ageröd I:A-D, Ageröd I:H-C, Bredasten, Bökeberg III, Hög, Löddesborg, Ringsjöholm, Segebro, Sjöholmen, Skateholm I-II and Tågerup, phase 1-3, with datings from Late Maglemose Culture to Early Ertebølle Culture. The seminar paper also includes descriptive statistics of the osteometrical data of Denmark, from several studies of Degerbøhl (1927) and Noe-Nygaard (1995, 2003). The study is focused on the relation between size, robusticity, muscle grooves and ligaments of mandibula, tibia, radius, humerus, femur and metacarpalia/metatarsalia.