Title: The appraiser?s choice of valuation method ? factors that influences the choice of company valuation methodsSeminar date: 04/06/07Course: Master thesis in Business Administration, 10 Swedish credits.Authors: Anne Benedicks and Veronica ÖbergAdvisor: Eron OxingProfession of category: Financial analysts, auditors and company lawyers.Key words: Company valuation, valuation methods, cash flow analysis, comparative valuation, the net asset value method.The Main Issue: What is of decisive importance when choosing a special company valuation method?Purpose: The purpose of this paper is to identify, analyse and evaluate the most common methods of valuation for financial analysts, auditors and company lawyers and those factors that influences the choice of method.Method: A multiple survey has been implemented for the actual profession categories. Primary data was collected through semi-structured interviews and a questionnaire survey.Theoretical: The theoretical frame of reference is based upon the paper?s dependent variable, i.e. the role of the appraiser.

This paper investigates the level of consciousness regarding to the diversity work in the municipalities of Malmö, Lund and Landskrona. The study focuses on persons in a middle management position connected to various spheres of activities in each municipality. A survey concerning each municipality's diversity plan, diversity work, recruiting process, education and knowledge was used to investigate the participants' consciousness. The survey poses similar questions regarding equality between the sexes to compare the results from each field. The paper presents an overview of the development of Sweden's labour market and society, and gives an account for the differences between immigrants and natives positions in the labour market.

Because social media is personal and reaches users directly, it has become an important means of communication for companies trying to reach out to their audience (Nygren & Wadbring, 2013). Especially the possibility of interactivity has been discussed as social media's big advantage. But how much two-way communication is actually possible on social media? This is a quantitative study that focuses on how Swedish Facebook users in the ages of 16-25 interact with companies on the social network. The aim was to contribute with increased information and knowledge about how the users mentioned above interact with the companies as well as how the users perceive the companies communication and presence on Facebook.

A qualitative survey has been carried out in a manning company whose business concept was to employ pensioners. Six pensioners have been interviewed regarding their views on resumed employment. The results of these interviews have been analysed supported by analytic induc-tion. Areas investigated cover: promotion of better health through work, motivation factors, groupings and control, experience and learning, work and spare time and finally strategies that appeal to an older workforce.The purpose of the survey was to investigate whether the manning company utilizes pension-ers? experience and work skills from their former working life.

The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.

The aim with this independent degree project of master thesis is to find what the user opinions of the intranet in a county council is. The paper seeks how the question about how the culture in the organisation was affected by the use of the intranet. An important part is to explore the expectations and acceptance of the intranet and get a picture of which functions and services support day-to-day work with good quality. One goal is to find out how the intranet users feel that the communication, information and usability can be developed.The focus group interview is a qualitative method that has been applied for gathering data from the respondents, who participate in the investigation from the county council. The used method is unstructured focus groups containing the three dominating categories of staff in the county council.

It is important, for companies operating on a homogeneous product market, to understand and adapt to customer needs. Since coffee is a homogeneous product in food retail it is vital for coffee companies to work extensively with differentiation and the fierce competition. The prevailing homogenity makes it difficult for companies to develop the product itself and must therefore work to create added value to the product.The purpose of this thesis is to carry out a study on consumer decision-making when purchasing homogeneous products, and to examine how companies work to strengthen their brand and gain market share in a homogeneous product market. The market that this thesis highlights is the coffee market.To answer the purpose of this thesis the writers have conducted a questionnaire survey regarding consumers? decision-making process and interviewed two marketing managers for two major actors on the coffee market.

Background: During the 2000s, there has been an increased interest in studying business management and strategy implementation with customer focus in public organisations. To achieve business goals it is important to continuously work with strategies to meet customerdemands for increased efficiency and service. Purpose: The aim of the essay is to examine how to work on strategy implementation in a municipal real estate company from a management perspective in order to achieve overall goals. Method: The study?s methodology is a case study based on qualitative telephone interviews that were conducted with representatives in managerial positions from various levels of the company.

The competition has increased with the establishment of the new banks and the credit institutes taking on the market, the big banks are no longer alone on the market.In speed with the increased range, have also the marketing and the recruit of new bank customers become more driven.Bank customers with lacks in the Swedish language, is a segment with potential which doesn?t get used by the banks and in turn of that the bank customers doesn?t get their needs satisfied.The purpose with this survey was to analyze if the four largest banks, Föreningssparbanken, Handelsbanken, Nordea and SEB had prepared strategies that were directed to bank customers with lacks in the Swedish language. In those cases the banks had strategies, respective measures were presented.Furthermore the bank customers with lacks in the Swedish language were studied if they experienced that the banks were using measures to satisfy their language needs in contact with the banks and presented the benefit of them.The information about the banks strategies was assembled through interviews with persons from each bank. The bank customers experience was assembled through a questionnaire survey.The result showed that the banks hade different strategies for reaching out to these customers, it was from showing understanding to multicultural offices. Half of the customers appreciated that the banks pressured themselves for them by being patient, explained the services and in some cases had staff that could several language.

Tile covered bathrooms require a wellexecuted waterproofing in order toprotect the underlying construction frommoisture. Länsforsakringar Uppsala paysannually out millions in insurance fordamages related to poor waterproofedbathrooms. In recent years, SP (SwedishNational Testing and Research Institute)investigated and researchedwaterproofing products, resulting ingreater shortcomings of product defectsthan expected.This report raises the problemsconcerning waterproofing and discusseswhy they occur. By studying productinstructions and insurance cases anddamage reports provided byLänsforsakringar, the most commonproblems concerning bathroomwaterproofing where concluded. Animportant part of the report was tofind out the actual cause to whywaterproofing damages occur.The results of the survey indicate thata common cause of water damage usuallyis related to poor productinstallations.

To purchase a house or an apartment is often one of the major personal financial commitments for a person. In 2005, 84% of the homeowners sold their homes using a estate agency. During 2006 several new opportunities appeared on the market, giving the homeowners more of a choice in what way to sell their homes. Media describes the alternatives in general ?as the agents on the Internet?.

A quart of the of the adult population worldwide havemetabolic syndrome. A sedentary lifestyle, low physicalactivity, combined with wrong eating habits, stress,smoking and psychosocial factors, are the main causes ofdevelopment of the metabolic syndrome. The purpose ofthe literature review was to illuminate the physicalactivity in persons who have the metabolic syndrome, andwhat sort of advice a nurse use in the promotion ofphysical activity. The study was conducted as a literaturereview, including 15 scientific quantitative articles. In tenarticles, the focus was on physical activity at themetabolic syndrome, and five articles focused on variousforms of counselling for physical activity.

During one week (9-13 May, 2005) the use of veterinary diets for the hospitalised patients att the University clinic was registered. The animal owners were interviewed by telephone six months later about the feeding after coming home. Four out of ten animal owners answered yes to the question if the veterinarian had asked what food their animal normally consumed. Out of 35 animals, 15 (43%) were prescribed to a veterinary diet. Among cats it was 8 out of 14 (57%) and among dogs it was 7 out of 21 (33%). Four animals out of ten were recommended a veterinary diet when going home, but 20% did not follow the recommendation all the way through and stopped feeding their animal the veterinary diet. Reasons that were given was that the diet didn't last the entire period, that the animal didn't need the diet anymore according to the owner and one dog that became to lean when fed the diet. The diagnosis for these three dogs was vomiting, foreign body in the digestive system and bloody diarrhoea.

The psychosocial work environment in hard professions is hardly studied and this study was implemented to observe port workers psychosocial work environment in ports of Västerås and Köping. There are two purposes with this study: firstly, to examine how ports of Västerås and Köping, Mälarhamnar AB, can improve and develop their business by using psychosocial methods. To do this, a questionnaire study and three interviews with workers were done and the results were used in a SWOT- analysis. Secondly, the aim is to be able to use the results and make a difference in the business development by adjusting the psychosocial work environment. The results show that the employees are happy at work and are happy with their work colleagues.

The purpose of this paper is to try to understand which negative effects grading and judging in art class can have on the students. The emphasise lies on how the media specific parts of the subject is affected. The goal is to get knowledge how students experience getting judged and graded and how this affects them, hence understanding which factors affects them in a positive or negative way in this process. The literature study starts with a historical survey of the swedish grading system and the art subject in Swedish schools. It countinues to explain the current curriculum with an emphasise on art.