Leverage buyout?s is an opportunity for companies, who can strengthen its market position by expanding its operations, and it add?s value to the company. At every LBO, copmanies make different values of the target company to finally come upp to a final bid. The final bid may in many cases be made of a surplus value, which is the differens between the value of the net-assets and the final bid. This we call goodwill and it has been a target in many discussions.

BAKGRUND: Ishockey är en stor idrott med över 80000 aktiva spelare i Sverige.SYFTE: Syftet med denna studie var att fastställa huruvida det finns korrelation mellan tester rekommenderade av Svenska Ishockeyförbundet och prestationsförmåga på is. Vidare skulle testresultaten ställas i relation till antropometriska värden.METOD: Studiepopulationen rekryterades från hockeylag i division I. Testerna 1RM knäböj, stående längdhopp samt sergants jump utfördes enligt Svenska Ishockeyförbundets rekommenderade förfarande. Prestationsförmåga på is mättes genom 17 m sprintlopp. Korrelationen mellan testerna och prestation på is beräknades med pearsons korrelationskoeffecient.

Manure evaluation has been suggested as a cheap, fast and easy method which can give information about the digestibility of the ration, the function of the rumen, where in the gastrointestinal tract the feed is digested and the health of the cow. An experiment was conducted to study how manure evaluation could be used as a management tool in Swedish Dairy farming. Manure was collected from cows on Kungsängen Research Station and from 9 other farms. The manure samples were analysed for dry matter, ash, starch, pH-value and particle size (wet sieved). Also, the consistency of the manure was determined on a 5-point scale and the colour and smell were noticed. Penn State Forage Particle Separator was used for determining the particle size of the roughage.

The purpose of the essay is to by means of a quantitative method investigate what the portrayal of GLBT-people looks like in a selection of Swedish and New Zealand newspapers. The essay focuses on aspects such as the gender ratio between GLBT-people who are mentioned and also those who are allowed to speak out in the newspapers. Also in what proportions the newspapers portrays the different fractions of the GLBT-term, what subjects are covered and what types of sources are used are areas of interest.The analysis is conducted through a quantitative research method where two Swedish newspapers (Aftonbladet and Dagens Nyheter) and two New Zealand newspapers (The Dominion Post and The New Zealand Herald) were selected. Three periods of 15 days were selected for each newspaper and electronic databases were used in order to try and collect all articles with relevance for this study.The theoretical background consists of Tiina Rosenberg?s theories about media?s role in the individuals? identity shaping, Nina Björk?s feminist theories connected to gender and power, and the patriarchal structure of society, and also Anders Sahlstrand?s accounts of journalism?s use of sources and their effect on the audience?s perception of the news presented.The main results from the analysis points towards preponderance in the occurrence of male homosexuality and male homosexuals.

Denna artikel undersöker kulturella skillnader mellan Sverige och Lettland samt hur dessa skillnader påverkar verksamhetsstyrningen för svenska företag som etablerat verksamhet i Lettland. Artikeln utgår från Hofstedes teorier kring kulturella skillnader. Resultaten av enkäter som delades ut till respondenter i Sverige och Lettland visar att länderna skiljer inom dimensionerna maktdistans, osäkerhetsundvikande samt maskulinitet. För att undersöka hur dessa resultat påverkar verksamhetsstyrningen har sedan intervjuer genomförts med företagsledare på svenska företag i Lettland. Resultaten visar att skillnader inom dimensionen maktdistans framförallt leder till centraliserat beslutsfattande och mer direktstyrning i Lettland jämfört med i Sverige.

Trenden i byggbranschen är att efterfrågan på täta, energisnåla byggnader ökar. Passivhus och andra lågenergikonstruktioner blir vanligare och vanligare. Riskerna med att bygga in organiskt material som trä i dessa konstruktioner har fått branschen att börja titta på alternativa material. Lättbetong är ett material som både har bärande och isolerande egenskaper. Dessutom är det inte organiskt vilket gör det okänsligt för mikrobiell påväxt.

Background: What is a share and what determines the value of a company? This is a constant issue that many in the financial world are facing. Many argue that there has been some decoupling between stock valuation and how the company in question is developing operationally after the financial crisis that the world faced during 2008-2009.Problem: It is important to distinguish between the company and the share. A company that is good and well maintained may not be worth buying only because of it. The share is judged by other elements also.

Sveriges skogsindustri är beroende av skogsmaskinentreprenörer för råvaruanskaffning. För att trygga försörjningen till industrierna, effektivisera och förbättra drivningstjänsterna är det viktigt att företagen i branschen är lönsamma. Syftet med den här studien är att identifiera hur lönsamma skogsmaskinentreprenörer i Götaland arbetar för att uppnå goda ekonomiska resultat. Med hjälp av gränsvärden för nyckeltalen avkastning på eget kapital, avkastning på totalt kapital, soliditet, nettomarginal och kassalikviditet identifierades de mest lönsamma skogsmaskinentreprenörerna. I en kvalitativ intervjustudie intervjuades företagarna om hur de arbetade med att leda sina företag, vad de ansåg vara den viktigaste framgångsfaktorn och deras syn på möjligheter till ökad lönsamhet. Tillsammans med tidigare studier formulerades faktorer och förbättringsområden som påverkar skogsmaskinentreprenörernas lönsamhet.

There are some students who leave their studies. How can this be explained? Are present day high school students satisfied with their choice of school or the courses they have chosen? How did they decide what to study in upper secondary school? The main focus of this study is to examine the factors that influence the decision making of young people when it comes to choosing schools, their educational ambitions, and finally their focus on grades in Upper secondary school.   The study is based on the quantitative method, extracting its results through a poll conducted at an upper secondary school. The target audience of this poll was students that are completing their second year.  A statistical analysis of the results was carried out and the results were then presented by relevant diagrams.

Modern semiconductor design methods makes it possible to design increasingly complex system-on-a-chips (SOCs). Testing such SOCs becomes highly expensive due to the rapidly increasing test data volumes with longer test times as a result. Several approaches exist to compress the test stimuli and where hardware is added for decompression. This master?s thesis presents a test data compression method based on a modified facsimile code.

Bakgrund: Betydelsen av en välfungerande bankverksamhet, och därmed även den ekonomiska styrningen däri, torde blivit allt större på grund av den accelererande globalisering som idag sköljer över vårt samhälle. Det faktum att de undersökta bankerna verkar på samma area med likvärdiga produkter är även det av stort intresse beträffande homogeniteten i den ekonomiska styrningen. Syfte: Syftet med uppsatsen är att analysera Sveriges storbankers centrala ekonomiska styrning i form av graden av decentralisering, användandet av budget samt valet av nyckeltal. Rapportförfattarna söker även analysera likheter och skillnader i dessa styrsystem då detta torde vara intressant eftersom de alla tillhandahåller liknande tjänster på en relativt mogen marknad. Genomförande: Det empiriska materialet består till lejonparten av intervjuer med nyckelpersoner inom de svenska storbankerna (FöreningsSparbanken, Handelsbanken, Nordea och SEB).

The system tungsten-oxygen has potential of being suitable for decorative coatings since ceramic coatings are often hard and wear resistant, and since modulations in oxygen content or incorporation of small ions could give bright colours. The aim of this report was to investigate the relationship between process parameters and  the properties of the films, with the wear resistance being of special interest.Samples with tungsten to oxygen ratios in the range of 100:0 to 25:75 at% were made using reactive sputter deposition, either with constant gas flow, or gas flow controlled by optical emission of the plasma. The hysteresis of the system, which means that a certain gas flow will cause different pressure and/or target voltage depending on in what way the flow is reached, makes it interesting to control the process where the system makes the steep change from metallic tungsten to ceramic tungsten oxide. This is difficult and thus requires precise control equipment.The samples were analysed using X-ray diffraction, X-ray photoelectron spectroscopy and an empirical wear test suitable for small components like cell phone cover for example, in order to characterize the structure, composition and wear resistance of the coatings. The results could be divided into three groups: (I) tungsten-like, with very low oxygen content; (II) mixed phase and (III) tungsten oxide like, with oxygen content close to 75 at%.

Sverige genomförde vid årsskiftet 2012/2013 ytterligare en sänkning av bolagsskatten. Denna gång från 26,3 till 22 procent. Målet med sänkningen var att hamna under EU?s genomsnittliga bolagsskattenivå vilket skulle minska företags incitament till att fly Sverige för lågskatteländer. Samtidigt ville regeringen minska företagens skuldsättningsgrad.I teorin sjunker värdet på skatteskölden vid en bolagsskattesänkning och därmed också värdet på företagen.

As a part of the fight against the global warming the energy production needs to be more efficient and redirected towards sustainable options. One alternative is cogeneration, which means that electricity and heat is produced in one plant. The purpose with this survey is to examine if there are any commercial available combined heat and power techniques, based on combustion of solid moist biomass, which are suitable to small-scale applications. The technique must be able to produce between 2 and 10 MW thermal and the heat demand is a Swedish district-heating system. When already published reports had been studied, the Organic Rankine Cycle (ORC) was chosen as the most suitable technique.

The main objective of this research was to study how increased arterial oxygenation by the use of Pulsed Inhaled Nitric-Oxide (PiNO) influenced the metabolic and cardiovascular parameters on horses undergoing acute abdominal surgery because of colic. The parameters blood lactate, blood glucose, pH and heart rate were evaluated before and during anesthesia and closely after recovery. The study showed that blood lactate concentrations decreased significantly during anaesthesia in horses treated with PiNO compared to non-treated horses. It was also seen that the lactate concentration decreased most in horses with the highest levels before PiNO treatment. Since enhanced oxygen extraction ratio was evident in the PiNO group, improved oxygen delivery to the tissue may be a possible explanation for the improved situation.