The cost of capital for traded companies is basically assessed on information from thefinancial market. Small and non-traded companies are lack of this necessary financialmarket information in order to determine an appropriate equity risk premium and tocompute the cost of capital.In the absence of financial information necessary for an external investor, it is difficult toevaluate a non-traded company with the Capital Asset Pricing model (CAPM), which isbased on the financial market information. It measures only the systematic risk, which isthe contribution of one share to the market risk of a portfolio. It is therefore important tofind models that reflect the small and non-traded companies? real business value and theirunique characteristics.

Det huvudsakliga syftet med uppsatsen är att undersöka hur etableringen av IKEA har påverkat den existerande möbelmarknaden i Karlstad. Avsikten är att analysera om existerande företag på marknaden har varit i behov av repositionering, och i så fall hur detta har skett.Undersökningen är gjord utifrån en kvalitativ metod, där utförandesättet personliga intervjuer har valts. De fem största möbelhandlarna i Karlstad har deltagit i undersökningen.Undersökningen har visat att IKEA främst har haft en positiv påverkan på möbelmarknaden i Karlstad. IKEA har medfört att kundtillströmningen till Karlstad har ökat, vilket gjort att även de redan etablerade aktörerna har fått fler kunder utifrån staden. Detta i sin tur har inneburit en ökad försäljning för ett par av företagen, samtidigt som de resterande inte märkt av någon skillnad.

The aim of this qualitative study was to examine and understand how teachers see and handle the signs of child poverty within a classroom context. The paper is based on an interview study involving 8 teachers in 2 Swedish schools for children between the ages of 6 to 12 years old. Poverty is a complex word and there are many definitions of it. What do teachers interpret as signs of child poverty in the school context? How do they act when they think it?s necessary to protect a child from being affected by it, and how can we understand their choice of action with the help of action theory? We discovered that the teachers notice different things as signs of child poverty, and they all react in both different and similar ways.

Abstract The purpose of writing this thesis was to improve methods during requirements engineering phase. Usercentred system engineering has some problem areas, which are examined and verified to create a new guideline for developers. This guideline tends to make requirements engineering more effective and help developers create more concrete requirements. It is not uncommon that system development projects ends up with unsatisfied users or delay in deliveries. The reasons are different kinds of communication problems between users and developers during verification of requirements. There is a therapy model, called solution-focused therapy, used in family and individual therapy. The model focuses on solutions for the future instead of problems in the past.

The town of Karlstad has a long term project called Vision 100 000 which aim is to increase the population towards 100 000 inhabitants. This will of course put a strain for the town?s energy distribution grid. This is a work about trying to predict the grids power usage would be for the next five years if the city building plan is finalized. Those predictions are mainly going to be done through calculations with a database program called Facilplus and by checking the measured history of power usage per hour on certain selected customers by the program CustCom.

The purpose of the paper is to examine how teachers in preschool is working with language stimulation for the prevention of difficulties in reading and writing before school starts. The method that was used to illuminate the problem is a qualitative interview. A specialpedagog and six preschool teacher, which is specifically focused on language stimulation in the work with children, have been included in the study. The results indicated that preschool teacher are working a lot with language stimulation. They work mostly with children throughout the group, to encourage and provide children with the tools to be able to communicate with each other and staff.

To enable the enhancement of the driver's environment in a forklift, an alternative form of steering has been evaluated. An earlier concept with a combined driving and steering wheel has been exchanged to a concept with two driving wheels. A link wheel has replaced the combined driving and steering wheel. The steering is done through differentiation of the velocities of the two driving wheels. The scope of this master thesis is to create a simulation model, create a control program and to evaluate the concept of two driving wheels.

In order to respond to a more complex community planning with increased cooperation and public participation, a common language and a common model to be used as a base for the communication process is needed. The thesis behind this dissertation for a master's degree is that a virtual 3D planning portal would respond to this need. Why and how are explained and described through studies of communication- and perception theory as well as technology and recent research. The introduction concludes that a broad participation and a transparence towards underlying information are important foundations for the coming work with the model. The first four chapters of the theory part show the benefits of using natural signs in our mixed cultural society, instead of the more arbitrary symbols. Using visual landscapes for storing information is motivated by the flexibility of our visual memory and its ability to understand complex connections.

Social media has become an important marketing and communication tool worldwide, mostly through the largest social platforms Facebook and Twitter. With two-way communication via Internet companies has gotten the opportunity to interact and communicate directly with their customers. Facebook has been the focus point through the study because it has shown to be the most efficient and frequently used platform for communication. Our study aimed to confirm how communication via social media actually looks like. To be able to reach the best results, we have conducted the study from a phenomenological approach, which means; usage of qualitative semi-structured interviews to reflect the respondents experience on the phenomenon social media as a communication tool. Social media has shown to be a great way of communicating externally for companies who are willing to spend time engaging in the platform.

For hundreds of years the scientific journals has been the foremost tool for scholarly communication. Publishing of research results is very important for scientists. Often the research is bound to the university and the research libraries supplies the scientist with all journals needed. The last decades the libraries have seen the costs for subscriptions to journals explode. Commercial publishers often lie behind the mostly unmotivated escalation in price.

The aim of this study is to gain knowledge about the internalcommunication at a public library in Sweden, focusing on the flow of information and the library employee?s role as a source and receiver. This is an important subject because internal communication affects not only the internal work, but also the users. Despite this there are few studies about internal communication in libraries. The research questions used are: How do the employees perceive the role as source of information, and what choices do they make before they spread information? How do the employees perceive the role as receiver of information? How do the employees feel that the information flow works in the organization as a whole?The research is founded on five qualitative semi-structured interviews with the library employees.

In printed text, sound is a somewhat forgotten aspect. The recitation of text is vital in areas like poetry and oratory, but still has no distinct technique of being communicated. Emphasis of a word might be expressed through italics, but no canonic character set or system for vocal delivery of texts exists. With this essay we are creating a foundation for a development of such a character set or system. By studying existing visualisations of sound and comparing these with semiotic and perception-based theories we obtain useful insights for a prospective system for visualisations of vocal sounds.We conclude that the aspects of sound one wants to visualise must be carefully defined since the viewer cannot process infinite amounts of information.

I wanted to focus this essay on the operative?s perspective of running religious organizations in the city of Karlstad and to see positive and negative aspects of their day-to-day life working with their organization, following up with a comparison of the difference and the similarities between those groups. After delimitating which groups I was going to examine, I implemented a qualitative study of four people, from two different religious groups, whom I performed interviews with. My method of performing these interviews and understanding the perspective of the informants, I had a semi structured interview guide along with a recent study that was opting for similar conclusions, only in a different county and with different input perspective. The result of my study showed a difference in establishment of their region but with a lot of similarities in problems with their religious and structural premises.

Karlstad kommun vill att Karlstad ska uppnå 100 000 invånare, mot idag dryga 80 000. För att nå dit måste tätortsnära skogar exploateras. För att få reda på hur välbesökta de tätortsnära skogarna är i Karlstad, genomfördes i november 2005, februari, maj och augusti-september 2006 en kvantitativ besöksstudie av I2-skogen i nordvästra Karlstad. I2-skogen är ett tätortsnära område omgärdat av bostäder åt tre håll. I området finns bland annat flera motionsspår, golfbana och skjutbanor.

Karlstad kommun vill att Karlstad ska uppnå 100 000 invånare, mot idag dryga 80 000. För att nå dit måste tätortsnära skogar exploateras. För att få reda på hur välbesökta de tätortsnära skogarna är i Karlstad, genomfördes i november 2005, februari, maj och augusti-september 2006 en kvantitativ besöksstudie av I2-skogen i nordvästra Karlstad. I2-skogen är ett tätortsnära område omgärdat av bostäder åt tre håll. I området finns bland annat flera motionsspår, golfbana och skjutbanor.