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.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

After been told that an ordinary winter service for our combine should cost more than 20000 SEK, not included spare parts, I decided to write this paper about today?s requirement of the workshop on a farm. I think that the lack of proper premises is the reason way not more of the ordinary machinery maintenance or upkeep is performed on the farm. When I did my literature survey I found that the Swedish environmental code, set by the Swedish law regulate how drain or sewer should be built. The environmental code however leaves a lot for your own interpretation. It might not be so bad but it must be very hard for the local environmental office to interpretation the regulations, since they are the ones that gives permission for the sewer in your workshop.

The aim of the paper is to examine how public libraries can develop their services for children with ethnic minority backgrounds as a user group. This is achieved through studying the conditions for library services provided for children aged 9-12 in this group by public libraries in suburbs densely populated with ethnic minorities. The paper uses both a literature review and empirical research on the community libraries in Rinkeby and Rosengård as well as the town library in Lund. Services potentially available to these groups are analysed and discussed in the later chapters. The overall conclusion is that those services provided for ethnic minority children are largely the same as those provided for in children library services in general.

The purpose of this paper is to examine how the target to convert the Swedish military aviation industry towards working within the civilian sector was planned and implemented parallel to the target of building a world-class military aircraft. A number of Government bills have been studied, bills directly connected to the JAS-project as well as bills dealing with civilian project ?s for the military aviation industry. The first group includes bills dealing with the JAS-project ?s role in the overarcing defence policy, as well as the Government ?s bill specifying the guidelines for the JAS-project.

The number of students in the program for pupils with intellectual disabilities has drastically increased over the last decades. Most of those pupils, but far from all, are attending special classes. Today approximately 22 % are attending classes in compulsory school. The purpose of this paper is, from a social psychological perspective, to increase the knowledge and understanding of how pupils with intellectual disabilities, partly or fully attending the compulsory main-stream school, experience their school-days. This paper is composed of two case studies for which the empiric material has been collected through interviews and observations.

This paper provides an explanation of the concepts John A. Warden III describes regarding the use of air power and if this theory can be found, within the confines of an unconventional war. The U.S. ability to air power is overwhelming, however the right kind of warfare can force this great power to abandon their military and political objectives by exhausting its resources over time as it becomes increasingly costly, both economically, politically and morally, to wage war. The research deals with operation Rolling Thunder and John A.

Advertisers of today are facing a great challenge in a landscape where it becomes even more difficult to break through the clutter and convince consumers to buy their products. In order to succeed, they need to come up with new ways of communicating with their customers. The purpose of this paper is to investigate if micro-blogging could be considered an effective media choice in order to enhance the perception of brand associations and traditional communication effects. The subject is of interest as brands are putting increasingly more resources into this communication channel. However, at the current date the marketing effects of micro-blogging is unexplored in academic research.

Att utforma stadens offentliga rum till inbjudande platser där människor vill vistas och kan mötas är en grundpelare i arkitekten Jan Gehls teori. Han har i närmare 50 år arbetat för en stadsplanering som sätter människan i fokus, och menar att ett socialt hållbart samhälle förutsätter människovänliga stadsrum. Fyristorg är centralt beläget i Uppsala stad och förutsättningarna för ett livligt stadstorg är många, men i dagsläget domineras torget av en parkeringsplats och platsens mänskliga aktivitet är låg. Syftet med den här uppsatsen har därför varit att, utifrån Jan Gehls teorier kring levande och människovänliga stadsrum, föreslå en övergripande omgestaltning av Fyristorg. Genom att applicera Gehls teorier och metoder i gestaltningen ämnar arbetet att svara på frågeställningen hur Fyristorg kan omformas till ett inbjudande stadsrum för människor att vistas i. Genom en litteraturstudie identifierade jag Gehls designprinciper för hur offentliga rum bör utformas för att främja aktivitet och interaktion. För att förstå torgets förutsättningar gjorde jag en inventering som sedan följdes av Gehls observationsmetoder ?mapping? och ?tracing? , där jag studerade den aktivitet och rörelse som idag sker på platsen .

The purpose of this case study is to see how all the involved parties; students, custodians and teachers look upon ?A meeting of learning ? personal development dialogue that is led by children and young people?, on a school south of Stockholm. Our questions at issue were to see what the students had learned from their personal development dialogue, if the custodians had received all the information they expected to get from a personal development dialogue, and last but not least if all the involved parties; students, custodians and teachers, wanted to continue with this model? We used interviews and paper questionnaires to collect answers to our case study and the questions at issue. In both the interviews and paper questionnaires we could see that an overwhelming majority had a positive opinion about students leading and ?owning? their personal development dialogue, especially the students themselves.

The store manager can make great benefits of having an eye on how the staff works towards the customer, because the personnel is an important tool when competing with other stores. This paper is focusing on the part that relates to the staff in the store, which is one of the key tools in the competition for customers after the customer made it to the store. Many stores have guidelines which the staff should follow when they meet with customers. If the staff is too tightly controlled by these guidelines, customers can perceive the first encounter with the staff as artificial and as if the genuine friendliness does not exist. It is important that the staff looks at the individual customer and treat every customer in a personal way and that the staff can see the customer?s needs.

Climate change and the sea level rise that it contributes to is an ever more pressing issue for costal municipalities around the world. Today there is a great deal of scientific reports and projections on what these changes could entail. However, resent studies on south Swedish costal municipalities have shown great discrepancies when it comes to how these scientific projections are implemented in the municipal planning and adaptation strategies. In an effort to understand the underlying reasons for this lack of concurrence, this paper has applied Rolf Lidskogs theory of the hetrogenity of science. The theory gives an explanation to the complications in the science-policy interface, by describing complicating factors in the communication between these actors.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

The aim of this paper is to investigate the implementation of genres, pertaining to non-fiction, in four different universal classification schemes BC2, UDC, DDC, SAB. It is not the aim of this paper to answer the question why certain genres are more implemented than others, or vice versa. Instead it is intended to be an investigation into the concept of non-fiction genres with the aim of attracting attention to the many interesting aspects of this concept for library- and information science research. An analysis of the schemes general auxiliary tables is performed by comparison with a specific genre-system devised by Ottar Grepstad. This genre-system is organised by dividing different genres into groups according to linguistic criteria.

The concept of domestic violence pertains to different definitions of violence, one of which is the concept of honour related violence and oppression. This paper looks at honour related violence and oppression, as defined in policy documents at a central political level, and how various discourses stand in relation to social categories and power relations. Consequently, the theoretical and methodological premise of the paper has been based on discourse analysis and an intersectional perspective has been applied to gain further depth and breadth in the analysis of the material. The intersectional perspective houses various approaches to the understanding of specific phenomena based on factors of gender, ethnicity, sexuality and class. The analysis concludes that the concept of honour related violence and oppression is a concept without a single scientific definition. There is, however, a general consensus in the political context that honour related violence and oppression is a collective force that can be directed at both sexes.