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.

There are various value-influencing factors that have various effects on the value of a cooperative flat for buyers. What generates value is individual and different from buyer to buyer, but also between buyers and real-estate agents. Consequently, the real-estate agents who perform Valuations can make incorrect estimates of a residential value. Therefore, it is important to examine which factors are important for buyers to prevent incorrect Valuations. To find out which these factors are and which of them that are the most important for potential buyers, previous research has been done in larger cities in both Sweden and other countries.

The number of LBOs in Sweden has increased during the last years and the current market trend is positive. MostLBOs involves private companies, but a few concerns public corporations on the national share market. In this thesis we will examine the conditions of a LBO of Cloetta Fazer AB. The purpose is to study existing conditions of Cloetta Fazer AB and to examine pros and cons with the deal. Based upon information presented in the frame of reference and in the empirical part, two cash flow Valuations have been carried out.

The purpose of this thesis work is to formulate a model with methods that describe key success factors to get understanding and awareness in organizational change projects. We have used a project within the township of Gothenburg as a case and connected to this single project the purpose is to identify key success factors to get understanding and awareness among employees within the township of Gothenburg. We hope that our result will be useful in other large organizational change projects. Theoretic basis for our study have been models and methods, while our purpose have been to construct a model with suitable methods for anchoring. Theories about coaching and process management are examples of methods to get understanding and awareness among employees in change projects.

This thesis studies the way valuation of investment properties is conducted in accordance with IAS 40 and how reliable these Valuations are. This has been conducted by studying ten Swedish real estate companies listed on the NASDAQ OMX, during the period 2005-2008. The study shows that all companies use valuation models to determine the fair value of investment properties. Two different types of models have been identified. Companies that use the cash flow model show inconsistencies in time horizon, and how they determine the horizon value.

The aim of this thesis is to investigate how a valuation of a company preceding an acquisition can be affected by the fact that a strong brand is attached to the target company. Techniques to value a company and theories of brands are well developed, but the link between them is partially missing even though the needs to value brands have increased. A case study of five Swedish acquisitions is conducted to identify possible complicating and simplifying factors and how these are handled in the context of a valuation of an acquired company with a strong brand. Important findings are that a decreased volatility of future earnings can lead to more accurate prognoses and Valuations due to the existence of a strong brand. A strong brand can, on the other hand, also make the valuation of the target company more difficult due to the fact that it is a subjective asset which increases the overall risk of the company.

The aim of my study is to illuminate the borders, both spatial and aspatial, that are drawn around Europe in swedish politics by using the word in question in different ways. To increase my possibilites of comparing different concepts of Europe, I have chosen to restrict my study toFolkpartiet and Vänsterpartiet, which are the two swedish parties who seem to stand the furthest from each other on issues regarding Europe and the EU. Using theory on borders and bordering, I construct an analytical framework consisting of a separation of three categories of entities, around which borders can be drawn. In my search for both obvious and implicit ways of filling the word Europe with content, I find that both parties speak of Europe in a highly contradictory way, which both includes and excludes peripheral regions of a geographical Europe. My second conclusion is that both parties tend to associate Europe with things that are positive to them.

Every year an avorage of 40 000 Swedes fall ill with different forms of cancer. Chemotheraphy has an effect on the tumour cells as well as the healthy cells in the body, this causes many side effects which can be very problematic for the patient. The study was carried out in order to indicate the care measures that are taken to deal with the side effects i. e stomatit, loss of hair and sickness/vomiting, that are connected with chemotheraphy so that the outpatients will experience a quality of life. The method used was a qualitative interview with six nurses from the South if Sweden, all of whom are working with chemotheraphy patients.

The purpose of this work has been to investigate if there are any differences in the valuation process at infringements when highway and railway are built. The work has mainly been concentrated on the negotiation process in which The National Railway Department (Banverket) and The National Road Administration (Vägverket) try to get agreements with the land owners. The agreement includes compensation for infringement effects that affects the landowner?s property. The National Road Department uses the road law (Väglagen) when a highway shall be built.

Every year an avorage of 40 000 Swedes fall ill with different forms of cancer. Chemotheraphy has an effect on the tumour cells as well as the healthy cells in the body, this causes many side effects which can be very problematic for the patient. The study was carried out in order to indicate the care measures that are taken to deal with the side effects i. e stomatit, loss of hair and sickness/vomiting, that are connected with chemotheraphy so that the outpatients will experience a quality of life. The method used was a qualitative interview with six nurses from the South if Sweden, all of whom are working with chemotheraphy patients.

The purpose of this paper is to make a qualitative content analysis. The used articles are taken from the time period 2012-11-13 until 2012-11-30 and the questions that this paper is based upon are:How do the tabloid Expressen and the morning newspaper Dagens Nyheter define and diagnose the causes and problems of the iron pipe scandal during the period 2012-11-13 until 2012-11-20?What kind of Valuations and solutions does the tabloid Expressen and the morning newspaper Dagens Nyheter provide of the iron pipe scandal during the period 2012-11-13 until 2012-11-30?Does the framing of the iron pipe scandal during the period 2012-11-13 until 2012-11-30 differ between the tabloid Expressen and the morning newspaper Dagens Nyheter?The result of this paper shows that through the tabloid Expressen and the morning newspaper Dagens Nyheter way of framing the Swedish democrats during the period 2012-11-13 until 2012-11-30, the society cannot get another picture of the Swedish Democrats than that they are a right wing populist party..

This paper provides a study about human trafficking with sexual motives performed in European states and the measures taken from national, international and Non-Governmental organizations with the purpose to oppose human trafficking. According to the UN human trafficking has increased and shows tendencies to continue escalating, regardless of the measures taken by various organisations. In this study, four countries with associations to human trafficking have been chosen and organisations related to these countries are studied. The purpose is to inquire into how these organisations work against human trafficking and which objectives and guidelines these organisations strive for together with their values. The aim is to find out which result the organizations efforts gets and if, according to my hypothesis, the efforts oppose themselves.

This thesis aims to investigate if peer-groups based on industry classification perform as well as, or better than, peer-groups based on other measures that represent factors affecting the price-to-earnings multiple. In contrast with previous empirical studies, a solid theoretical approach is used in defining which factors, according to valuation theory, affect the P/E-ratio. The factors identified as explanatory are accounting measures, risk and growth. Furthermore, we have recognized several measures that represent these factors. These measures are tested for accuracy of prediction in terms of the P/E-ratio for peer-groups based on these measures relative to an industry classified peer-group.

When a disaster occurs the main focus is on the loss of human lives. Here the environmental effects have been in the centre of attention. This work has had two main purposes. The first one was to formulate attributes, variables that together present a complete picture of the consequences that an event has had on the environment. The other main purpose was to investigate how people value the impact that a disaster can have on the environment.

Pain and pain treatment constitute a huge part of the general nurses work. For that reason the nurse is required to have great knowledge about this area. The fact that our society is getting more multicultural increase the nurses demands even more, to understand and treat pain in patients of foreign cultural background. The aim of this literature review is to examine which culturally learned and trans-ferred Valuations, norms and approaches that appear related to physical pain. The aim is also to examine the most appropriate ways for the nurse to show respect and to get more information about this cultural experience in the encounter with the patient.