It is important to understand the process of appraisal of a business in order to establish its value. The purpose of our thesis is to establish which methods and models are used when evaluating a business and investigate the factors that may affect the value and price tag of a business. We have used a qualitative approach by conducting both indepth interviews and a survey as well as reading literature within the field. The main conslusion in our findings is that the common practice of discounted cash flow is widely used when bestowing a monetary value for a business, and in order to raise the value a well established customer relationship was the single most important factor. As far as lowering the value, the answers were of such a wide spread that a single factor could not be attributed.

The intrest and development of bioenergy and energy from renewable sources in Sweden has increased rapidly over the last few years. There are a whole lot of alternatives for those who would like to venture and invest in renewable energy production. Production of renewable energy opens up many opportunities for forestry and farming to venture a new branch of production, on basis of the primary production. Several of the new energy sources grows on farmland or in the forest. The opportunities exist in the primary products, as well as in refining and reselling, in the value chain of energy. The starting-point is the Farmer as an energyproducer. This master thesis studies the nature of farmer-own firms, who has invested in production of renewable energy.

BackgroundPolitics in some ways has always been about communication and marketing. In Sweden some people believe that communication and meaningful relations with the voters are of no value, instead it is the political content that is of importance. Media evolution has changed the conditions of political marketing; this has meant that the choices of the right communication channels in political marketing have become more important today than ever. Political competition in Sweden has become more even in recent years, this has called for political communication and marketing to be more planed and well thought out. Political parties have therefore begun to spend millions on marketing themselves.

High housing- and construction costs is a fact in Sweden today. Prices on building materials more rapidly than producer price index for industrial goods. Prices tend to rise during market boom but does not adapt during diminishing demand. The effects of fading demand can rather be deduced through discounts and quotations. During 1992-1998 when the Swedish construction sector found it self in severe crisis the prices of construction materials kept rising more rapidly than PPI for industrial merchandise.

The purpose with this degree thesis was to investigate the preschool teacher´s view onchildrens´s influence in preschool routine situations. The target group for this study ispreschool teacher´s that currently are working with children that are 1 ? 5 years of age. To manage to answer the aim of this study semi-structured interviews were conducted. I have performed interviews with five preschool teacher´s that currently work in a preschool that is situated in a medium sized city, in the county Värmland, Sweden.

ABORT ?n GO is a design project within the crossing boundaries of Critical Design and IndustrialDesign.The contemporary discourse on abortion is problematic, and infected by double norms. Thesenorms may cause feelings of guilt and shame in women who have an abortion. The abortion rightis built upon conflicting standpoints; one is that women have right to have an abortion, withoutbeing questioned. Second is the notion that abortion is something that should be avoided, implyingthat you?ve done something wrong if you have had an abortion.With this project and physical product I want to explore and discuss the contemporary discourseon abortion in Sweden.

The main reason for this project is my interest of our environment. What are our two largest grocerychains doing to maintain our environment? The aim of the project is to show the consumer which similarities and differences there are between ICA and Coop. My questions are: What are ICA and Coop doing to satisfy the demands to preserve our environment, are they going further than they have to? What do they think is important? Environment, price, consumer friendly? Answers: ICA and Coop are working to keep up with the demands, but are they doing more than they have to? The branch is a close world; it's hard to get impartial information. They are turning towards different consumer groups. ICA and Coop has different ways to interest consumers, ICA points out the importance of the meals, while Coop points at the environment. New questions has risen during my work: How far will their own brandnames go? Will ICA, Coop and others have their own farms, producers and suppliers? How can the consumer be protected? The competition will decrease with an increase of their own brandnames..

This thesis aims to provide Arvika with a deeper insight into what their new residents think about the information they receive. Anyone moving to Arvika gets the magazine ?Nyinflyttad/Recently moved in" sent home. The year 2011 Arvika had 1017 new residents, and they all got the same version of the magazine "Nyinflyttad/Recently moved in." A simpler version of the magazine hasn?t been made, although the municipality is aware that it is needed.The aim of my thesis is to see if the information that Arvika is sending to its new residents in meeting their information needs. To get the answer on this question, I have examined data from the target group perspective.

This thesis has been conducted at Saab Bofors Dynamics AB. The purpose was to investigate if a non-linear missile model could be stabilized when the optimal control signal is computed considering constraints on the control input. This is particularly interesting because the missile is controlled with rudders that have physical bounds. This strategy is called Model Predictive Control. Simulations are conducted to compare this strategy with others; firstly simulations with step responses and secondly simulations when the missile is supposed to hit a moving target.

The goal of this paper is to provide a model for a sustainable electricity system to an island, in the Pacific Ocean near the equator.The method which has been used is to model supply and demand of electricity in the computer program Stella, through the creation of a dynamic system that balances them against each other. The result from the model will then be used to calculate the electricity price per kWh for the island.The result of the work is that electricity from solar energy is comparable with electricity produced from oil, if the oil pays for all its external costs, and the potential for pumped hydro storage plants is located. It also requires that consumers of electricity can be their own producers to avoid the expenditure of tax and reducing the cost of distribution. But since oil is a finite resource and has had a rising cost in recent years, while solar energy has had a declining cost, perhaps this will be a more competitive solution in the future.

The first part of the thesis consists of a brief introduction to the general principles of target detection and the sensor-systems used. In the following part there is a theoretical description of the algorithms this thesis focuses on. The detection algorithms described in this paper are called Cell Average, Ordered Statistics, 2parameter and Gammadetector. Two different discriminators called Extended Fractal Features and Quadratic Gamma Discriminator are also described. The algorithms are tested on three different types of data, simulated SAR-pictures, authentic SAR-targets and IR-pictures.

A thesis directed towards Innovationsslussen in Gothenburg about securing, improving and simplifying sitting on the toilet for patients with sitting difficulties. The primary target group for the project is patients who have had a stroke and as a consequence from that suffers from various kind of bodily paralysis.An overall goal was to design an aid that was comprehensive enough that the patient could manage sitting securely on the toilet without have a nurse giving physical support during defecation.Five conceptual proposals were developed and evaluated in consultation with Innovationsslussen and one was selected to be further developed.The result was an integrated support at the toilet that facilitates a good sitting posture which minimizes the risk of falling and provides comfortable support when leaning to the side. The product is divided in two with both a redesigned carryingsystem and a new type of support surface adapted for the purpose..

Although previous research conclude that mergers and acquisitions do not always lead to improved profitability or increased shareholder return, the number and size of M&A?s is steadily increasing. In this thesis we examine why an acquirer pays a price higher than the market value. Can accounting data explain the size of the premium? 618 European transactions between 1997 and 2008 are examined and relationships between the targets? accounting data and the premium is analysed through statistical regressions.

In industry applications, such as power supply plants, the issue of interaction between fluid and structure is always presented. More precisely, the fluid flow affects the structure by applying force(s) on it and vice versa. As a result, the structure can move (vibrate) or deform. A good understanding of this problem can help to design the system in term of safety, stability and efficiency.This project aims to optimize and test the Unicorn FSI solver from the FEniCS project [1] to simulate the interaction of fluid and structure in an experiment, which was carried out at Vattenfall Research and Development. The target is to improve the Unicorn FSI solver to cope with a real industrial problem.

This examination work is the final work in our education to become a Bachelor of Science inMechanical Engineering by the University of Lund.The main purpose with this work has been to develop a new effective material handling system for TPPM AB in Lund since the existing system starts to become out of date. The future system that is going to be installed shall have the capacity to support all machines with unit-, semi- and finished goods during full production. The work has also included studying the possibilities to change the material flow in a positive way between the storage and the production when one is using existing buildings.During our work we have been used a simulation program called AutoMod, performing company visits, interviews and reviewed internal and external information to create a picture of what the best conclusion can be. During the work we have contacted five suppliers to receive system solutions and quotatioris. The suppliers, which have been contacted, are Swisslog, Moving, Rocia, Christensen & Hansen and ABB.