Business valuation is something that is carried out on a daily basis and relevant to both small and large businesses. Valuations are often long and complex processes that may be difficult to understand, even for those who have received an education in the field. In this thesis, we try to create a better understanding of how this process works.   Since we are aware of many aspects of the theory behind business valuation, but very little insight into the practical activities, we have chosen a deductive approach, i.e. to go from theory to empirical data.   The conclusion is that the methods presented in the theory is largely used in practice, and that the process of valuation mighty seldom differ between valuations. For the seller to be able to charge a higher value for their companies, it is important to have knowledge of, and review the value-creating factors in the company.

Internet commerce is nowadays a well known phenomenon. There is awareness that a lot of newly created companies operate their business through the Internet. You can see a tendency where many young people try to establish an Internet business with the hope of success and expansion on today?s fierce market rivalry. To achieve success, companies have to consider factors like business concept, logistic knowledge, future vision, resources and contacts when initializing their business.Having this in mind, we can clarify the purpose with this paper: ?To analyze in what way On-line shopping companies that sell consumer electronics, cell phones and music/entertainment products, have expanded? The paper is based on telephone interviews with three On-line shopping companies.

Abstract Title:                               Goodwill ? differences and similarities between how IFRS and U.S. GAAP treats goodwill Level:                              One year master, 15 credits Author:                           Oscar Larsen and Thomas Karlsson Supervisor:                     Leif Carlsson Examiner:                      Cecilia Lindh Year of publication:      2011 The main issue:              What are the differences and similarities of the treatment of goodwill between the U.S. GAAP and IFRS? What can the transition from U.S.

The field of the social economy and of the work integration social enterprises (WISE) in particular, is for many a more or less unknown area. Unlike ordinary enterprises the WISE's are different due to their aim of integrating disadvantaged people through work. In comparison with other small enterprises earlier research has shown that the WISE's are dealing with challenges regarding recruitment, participation, leadership, sustainable business ideas but above all, the access to funding. The purpose of this essay has therefore been to examine and analyze the financial situation of eight WISE's located in the Stockholm County. The results indicate that half of the enterprises perceive their economic situation as very unstable and as an obstacle to their further development.

I en allt starkare och påtagligare konkurrens är det viktigt för organisationer att få tillgång till väsentlig och korrekt information. Således ligger det en stor vikt vid att kunna urskilja sanningshalten i informationen för att de ska kunna ta väl underbyggda beslut. Av den orsaken har allt fler organisationer börjat implementera en enhet som samlar in, analyserar och sprider informationen. Denna enhet brukar betecknas som omvärldsbevakningsfunktion eller Business Intelligencefunktion. Syftet med uppsatsen är därför att se i vilken utsträckning konkurrensutsatta organisationer uppfyller kriterierna i vår teoretiska syntes för en väl fungerande omvärldsbevakningsfunktion.

Upprinnelsen till denna fallstudie är berättelsen om en konsument som efter lång tids övervägande bestämt sig för att inhandla en mobiltelefon av ett specifikt varumärke. Efter att ha besökt butiken, där han övertalats av en säljare, finner han sig vara nybliven ägare av en helt annan mobiltelefon och ett annat varumärke än vad han ursprungligen önskade. Säljaren påverkade konsumenten att köpa en mobiltelefon av ett märke som denne själv föredrar. Vad beror det på? Fallstudiens problematik koncentreras på relationen mellan tillverkaren och återförsäljaren på den svenska mobiltelefonmarknaden.

Caso Skanska is an incident that occurred in Argentina and regarded corruption and bribes to government officials. This study investigates how this incident could occur and how it can be explained. The theoretical framework used is the dynamic interaction model, stakeholder theory, embeddedness theory, the political perspective and corruption theory. The method used is qualitative and it consists of data gathered through semi-structured interviews in Sweden and Argentina as well as other sources of written information of relevance for the study. The authors conclude that Caso Skanska could occur due to the lack of strong institutions as well as transparency.

Background: Due to an increasing globalization the competition has increased and this has lead to overcapacity and falling prices on markets today. The subject field logistics has during the last decades been given increasingly significance and has become a way to handle the competition. Theories clearly point outthe importance that a concordance exists between logistics and superior strategy but few, if any, authors give further details about how this adjustment should be made. Purpose: The aim of this thesis is with a case study approach survey if the subject field, which describe the importance that logistical solutions correspond with the superior strategy, is known and implemented in a company. We aim to develop the subject field through our empirical findings.

Foreseeing future changes in economic activity is of up most importance to a wide array of actors. The time lag in the presentation of official GDP statistics means that to somewhat accurately capture a tendency of where the business cycle is heading one need turn to qualitative sentiment indicators such as Purchasing Managers? Index (PMI) and official sentiment indicators for valuable clues. This thesis uses in-sample and out-of-sample methods to evaluate how well PMI and official Business Tendency Surveys (BTS) in Sweden and Denmark fair against the year-on-year growth rate of industrial production. Moreover, various Swedish regional sentiment indicators get examined and a case study of the indicator for the Öresund region is performed.

Syftet med uppsatsen är att möjliggöra påståendet att fastighetsannonser kan marknadsföras bättre.Ett samband mellan de ord och begrepp som används i bostadsannonser och intresset för ett objekt har upptäckts inom målgruppen 19-28 år. Det finns ord och begrepp som används inom bostadsannonsering och resultaten från denna studie har visat på trender till att vissa inte fångar ett lika högt intresse som andra. Marknadsföringen av bostäder kan därför inte ses som optimal, och rekommendationer ges till att vidare forskning inom kommunikationens effekter och struktur för bostadsannonsering bör göras..

Tendensen att försöka hitta de affärsmässiga argumenten (business case) för CSR (Corporate Social Responsibility eller företagens sociala ansvarstagande) började framträda på 1990-talet. Vetenskapsmännen insåg då att en enda forskningsdisciplin inte kan förklara hur företagens arbetssätt med CSR-frågor kan förbättra deras ?bottom line? och således bidra till en hållbar utveckling av samhället. Både teoretiker och praktiker har vänt sin uppmärksamhet mot framgångsrika företag (bästa praxis).  I korthet innebär ett business case inom CSR ett besvarande av frågan ?Vilka fördelar har företagen och samhället av CSR??.

The purpose of this paper is to investigate if a dynamic investment strategy on the Swedish asset market can accomplish better returns then a static investment strategy. The dynamic investment strategy is created by incorporating business cycle predictors and firm-level variables to predict future stock returns. The predictive regression is calculated wih 60 months of observation (1999 01-2005 12) and is then used to estimate future returns for 23 months in the period 2004 01 -2005 11. The structure of the regression, with linear functions of ? and ?, goes back to Shanken (1990) and Avramov and Chordia (2005) has had success with the variables chosen.

Syfte: Syftet med denna uppsats är att undersöka hur småföretag väljer mellan olika finansieringsformer. Metod: För att uppfylla uppsatsens syfte så har vi tillämpat en kvalitativ metod, där en studie genomförts genom semistrukturerade intervjuer med företagare i fyra utvalda småföretag. Slutsatser: Denna undersökning visar på att småföretag bland olika finansieringsalternativ har mest kunskap om bankfinansiering, varför metoden känns trygg och således ofta tillämpas av småföretagare. Kunskapen om andra finansieringsalternativ är bristfällig, och det anses för tid- och kostnadskrävande att skaffa sig kunskap tillräcklig djup nog för att kunna förankra finansieringsbeslut i. .

Today every organization is committed to some kind of environmental scanning in order to get necessary knowledge of the world around them. The acquisition, organization and storage of information in combination with a strategic use, is today an important factor for a successful organisation in any sector of our society.In this Master thesis I have studied how an organisation such as The Confederation of Swedish Enterprise (Svenskt Näringsliv) handles its information resources. I have also looked at the flow of information within the organization. The Confederation of Swedish Enterprise is Sweden?s largest business federation representing 50 member organizations and 55 000 member companies.

ABSTRACT This essay is about traffic analysis of Web servers. The purpose is to investigate if companies analyse the traffic on the Web server and if they use this information to create more than simple statistic reports. The questions that we will answer are the following: ? How common is traffic analysis on the Web server among companies? ? Is the Web administrator limited in analysing the Web traffic, if the company has the website on a Web hotel? ? Does the company uses the results they get from analysing the traffic on the Web server for updates and changes on the Web page? To answer these questions we made a questionnaire investigation by telephone interviewing the companies? webmasters. The extent of the investigation was 20 companies in Blekinge.