När en kassaflödesvärdering genomförs prognostiseras företagets värde genom att summera framtida kassaflöden och diskontera dem med företagets kapitalkostnad. På grund av att prognostiserade kassaflöden är uppskattningar inför framtiden karaktäriseras en värdering alltid av hög osäkerhet. Till underlag för prognoserna används en omfattande mängd information. För att ett tillförlitligt värde ska kunna beräknas är det viktigt att relevant och pålitlig information samlas in och hanteras på ett effektivt sätt. I dagsläget är det problematiskt att hantera omfattande mängder information och ett tillräckligt datorstöd saknas.

An often encountered problem when implementing a mass flow regulator in a rolling mill is the one with measurement of speed. The most widely used solution is to fit a pulse counter to a wheel that is in contact with the strip. Common problems with this design are for instance scratch marks on the strip and problems with the flatness measuring system.  One way of circumventing the aforementioned problems would be a non-contact measuring system. The market of today only offers systems based on the Doppler principle.This report evaluates three different systems for non-contact speed measurement. Important areas in the evaluation have been the ability to operate under normal rolling conditions, integration in existing control system and how well the sensor can be fitted to the rolling mill.

An often encountered problem when implementing a mass flow regulator in a rolling mill is the one with measurement of speed. The most widely used solution is to fit a pulse counter to a wheel that is in contact with the strip. Common problems with this design are for instance scratch marks on the strip and problems with the flatness measuring system.  One way of circumventing the aforementioned problems would be a non-contact measuring system. The market of today only offers systems based on the Doppler principle.This report evaluates three different systems for non-contact speed measurement. Important areas in the evaluation have been the ability to operate under normal rolling conditions, integration in existing control system and how well the sensor can be fitted to the rolling mill.

This paper is based on observations made in the classroom, interviews and studies ofliterature.The observations that I made during my practical training period made me believethat pupils with writing and reading problems succeeded more often with the methodsof teaching used in media education than with more traditional teaching methods.Through this study I hope to specify and define the factors that were the reasons for this. In doing so I wanted to show that you could adapt the teaching methods to reach more pupils with different kinds of learning styles.I have come to the conclusion that the following factors made the pupils with writing and reading problems succeed more often in subjects related to media education:Variety, time spent, the pupils? interests and the equipment used..

This study examines the equity cost of capital between two periods distinguished by substantial differences in IPO activity. In light of the stemmed IPO flow to the Swedish stock exchange in 2012, this study regards the conjecture that the IPO count is related to the prevailing cost of equity capital for certain periods. By application of the Residual Income Valuation model the cost of equity capital is abstracted from sampled stock prices and compared at two points in time for which extreme highs and lows of IPO activity were observed. Using randomized samples from 1999 and 2012, significant differences between the estimated costs of capital are established. The findings indicate that the equity cost of capital, much as it may help influence, nevertheless plays a subordinated role in the going-public decision..

Abstract: Since the recession caught the market in fall 2008, multiple companies have suffered due to their former aggressive investment behavior. Huge goodwill piles have been collected ready to be doomed by the market. The aim of the study is to investigate equity analysts? consideration of goodwill in a recession market. An empirical study is conducted, based on interviews with ten Swedish equity analysts that follow companies with relevant goodwill status.

 In the global society of today it takes more and more to become a successful purchaser. One part of this is to understand distinctions between different countries. The first and the biggest thing that you think about are the languages. Of course this is a big obstacle but there are also big cultural differences to be considered. According to Van Weele (2002) this is something that not, until these days, have been prioritized but today it is becoming more common in the industries.The biggest question we asked ourselves before the work started was how cultural and verbal differences affected the global procurement on Husqvarna.

The number of persons with problems of abuse or addiction seeking care has increased during the last years in Sweden. Recent international studies show stigmatizing attitudes among nursing staff, which affect the treatment and care negatively. The purpose of this study was to describe experiences among nursing staff of treating persons with problems of abuse or addiction at an emergency department. The participants were six nurses and one assistant nurse who worked at an emergency department. The interviews were analyzed through qualitative content analysis.

The representative democracy has become weakened during the last decades. At the same time the United Nations declared at the Rio de Janeiro meeting in 1992 that environmental problems can best be solved by involvement of all concerned citizens in decision-making. The main purpose of this study has been to examine if citizens panels is a possible way to involve citizens in environmental decision-making and what the outcomes can be. Furthermore the study has investigated what the participation has contributed to environmental politics and how representative the results have been. This has been carried out by investigating the Piteåpanel in the municipality of Piteå by conducting interviews.The result of the study shows that the involvement of the citizens in the decision-making influenced the environmental politics of the municipality.

The aim of this study is to analyze how problems are represented within SOU 2008:27. Further more, the aim is to analyze how the new subject plan for history can bee seen as a product of this document. The method used, and the theoretical frame of the study, is based on Carol Lee Bacchi?s ?what´s the problem represented to be?? approach, which basic principle is that policies are filled with representations of problems and that these representations need to be examined. These problem representations are then themselves subject for scrutiny, the second step being an analysis of the texts presumptions and assumptions concerning view of man and perception of knowledge. The results show, among other things, that a problem representations can be found in the SOU; the school system is too vague and unclear.

rary of Sweden Statens musikbibliotek [51][pdf.gif] The aim of this study is to investigate how bibliographic description of music materials has improved through history. The historical aspect is given by a study of bibliographic data in different catalogues of a specific collection. The aim is also to understand what specific problems will arise in the work of cataloguing music materials and how the problems are discussed in the literature. The study is focusing of church music material and the history of churchmusic is therefore given an exposition. The origin of musical notation, which took place within the church, is also discussed.

Launching and marketing a health food product is associated with larger problems than a launch of a traditional food product. There are several sales channels that can be used for a health food product, for example the product can be sold as a traditional food product, natural health food product or as a prescription drug. A smaller company can however experience problems while launching its product as a prescription drug because of the large costs associated with this particular sales channel. There is often no other alternative than to launch the product as a traditional food product, this can however create other problems because of the existing regulations on what can and cannot be mentioned in the marketing of a health food product. The limited amount of information about the product that can be enclosed together with it makes it hard for a company to differentiate and position it on the market.

During the last years a discussion has emerged around problems with Swedish state boards trying to influence the public opinion and even political bodies through different kind of information efforts. Several observers inside and outside the academy have studied how state boards increasingly use information as an instrument and also how political bodies increasingly have given such instructions to state boards. This essay put those studies into the context of both information political history and previous theoretical interpretations in that field of research.The analytical tool consists of four ideal typical ways ('state opinions') to arrange relations between the state and the citizen. Some critics focus on problems with too much political steering and how political majorities uses state boards to spread ideological propaganda. Others highlight problems with autonomy and bureaucratic organizations taking initiatives by themselves to spread normative information.

This paper examines the reasons behind firms considering backsourcing. While firms experience problems with their outsourcing activities, backsourcing emerges as an alternative solution. Firms primarily take cost considerations into account when reconsidering their outsourcing practices, but this only scratches the surface. A deeper analysis is needed, since cost increases arise from issues such as quality defects and cooperation problems. Even though production costs are low, outsourcing always implies transaction costs.

Risk analysis in connection with transportation of dangerous goods is associated with great uncertainty. In addition there are a number of specific problems that the risk analyst faces when risks associated with transportation of dangerous goods are to be analysed. In this report those problems and uncertainties are described.One of the most important conclusions in this report is that uncertainty analysis within risk analysis in connection to transportation of dangerous goods has to be made more effective..