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.

It is important to understand the process of appraisal of a business in order to establish its value. The purpose of our thesis is to establish which methods and models are used when evaluating a business and investigate the factors that may affect the value and price tag of a business. We have used a qualitative approach by conducting both indepth interviews and a survey as well as reading literature within the field. The main conslusion in our findings is that the common practice of discounted cash flow is widely used when bestowing a monetary value for a business, and in order to raise the value a well established customer relationship was the single most important factor. As far as lowering the value, the answers were of such a wide spread that a single factor could not be attributed.

The purpose of this paper was to investigate how some teachers interpret, teach and assess listening strategies. Our investigation was based on interviews and a questionnaire answered by some year 9 English teachers. Furthermore, the aim was to study whether awareness and teaching of listening strategies are important for teachers in their everyday practice. The results indicate that the teachers interpret listening strategies as purposes for listening, such as listening for detail or the whole. The teachers do not explicitly teach listening strategies, and they do not assess them.

This study has been conducted on behalf of Vectura Consulting AB with the purpose to examine how different actors perceive the dimensions of sustainability and sustainable construction. The purpose is also to provide an understanding of existing barriers and opportunities for sustainable construction within the industry and exemplify with different directions for the actors in order to develop sustainability. The study has approach the research problem by using systems theory, developed by Checkland, to identify the relevant system. Other systems theories has been used as an theoretical framework in order to identify barriers and opportunities, which in this study are based on Hughes?s theory about reverse salients and salients.

The early 20th century saw the Church of Sweden (Svenska kyrkan) come under threat from the modernization of the Swedish society. As a reaction to this and a way to secure the survival of the church a number theologians came up with a theological framework for the folk church (folkkyrkotanken).The parish of Masthugget was one of the poorest in the entire diocese of Gothenburg in the beginning of the 20th century. This is where Gottfrid Klingner came to serve first as a pastor and later as the vicar for more than 30 years. In which way did his view on the church affect life for the inhabitants in his parish and how were his actions affected by the framework for the folk church? This paper shows that the practice of Klingner in Masthugget can be linked to many of the ideas associated to the folk church concept..

AbstractThis essay has as its purpose to discuss the current legal regulation of the concept of humanitarian intervention. The inconsistencies in the debate over the legal status of this concept, and the legal uncertainty it brings to the acts of states and the lives of their nationals is a motivating factor for the writing of this essay. However, it has been clear from the outset that the concept of humanitarian intervention is intricately connected to political and moral ideas and values. Thus, the attitude taken towards this doctrine will be highly dependent on the perspectives of the state, government or single author representing it.Following this starting point, the aim of this essay is not to present a single answer as to whether humanitarian intervention is, or is not, legal, but to research, compare and analyze the different arguments put forward in this subject in international law today. Hopefully, this will provide the reader of this essay with some insight into the sources of international law of today and how the principles of state sovereignty, non-intervention, the prohibition of force and the protection of human rights relate to the concept of humanitarian intervention.A frank overview of the UN Charter does not support use of force except in the case of self-defence or without a Security Council mandate.

Muslims and islam are unquestionably a part of European social life. In recent times, however, different events, such as the enlargement of the EU and the fact that muslims to a higher extent demand their rights, have brought a number of questions to the fore concerning muslims and islam in Europe. Moreover, we can see an increasing level of islamophobia in contemporary Europe, but also that the EU has launched several programs to increase both the diversity and the unity throughout the Union and to combat islamophobia. However, most of these programs focus on islam as religion and muslims in general, and such a narrow viewpoint runs the risk of missing important issues.In this new context it would be interesting to widen the scope and ask what place not only the muslim community and islam, but also sharia (an important element in islam), may have in future Europe ? especially when it comes to muslim identity?My main objects are to see how the concept of sharia is constructed in the debates in the European Parliament, how that discourse relates to a social practice ? the increasing islamophobic ideas in Europe ? and what effect this may have on muslim identity in a European context.The results shows that the Parliament constructs sharia as, for example, something archaic, threatening, inhuman and misogynistic.

In this paper five different commonly used methods of making a mount for a costume in along term display was investigated: The shaping of a mannequin and a polystyrene dressstand, the making of a gypsum torso, support made out of plexiglas and polycarbonte and athree dimensional mount on a board. The materials of the mounts were thoroughly takeninto consideration and described in the paper. One of the methods was put into practice in acase study of a Russian uniform dress coat. A gypsum torso was considered to be the mostappropriate mount in this case. The dress coat was to be displayed at the Garnisons- ochluftvärns museum in Halmstad.

The purpose of this study was to examine the use of manipulative materials in mathematics education with the main focus on grades 4 to 6. With the use of a phenomenological approach all the aspects of this phenomenon was examined. Qualitative interviews, participant observations and comparative content analysis of textbooks has been conducted to investigate the use of manipulative materials in mathematics education. The results indicates that the teachers that were interviewed possesses good knowledge of this teaching method. However these teachers struggled to find time to put this method into practice and there was not enough teachers to attend these classes.

This explorative study focuses on young, university attending males (22-27 years) and their understanding and pratice of the classic tail coat. It is based on five qvalitatively interpreted interwievs with a total of six participants, and through open questions regarding individuality and identicalness, limits and possibilities and inclusion and exclusion, a masculininty of a less contemporary hue takes shape. These conversations have revealed the tail coats potential of respresenting a male stereotype that can set a foundational and minimal standard for inclusion. Above this layer these males can then manifest and negotiate their masculine position in a homosocial hierarchy which decides the amount of passage, privilieges and confirmation of self- worth received for the wearer. These negotiation is performed by value bearing symbols (such as medallions, cordons and the like) allowed by the wearer and by the actions that systematically ensure that the lines of the tail coat are watched and unbroken.

A new curriculum, entailing news for teachers as well as students, was implemented in 2011. Among other things History has been given a more prominent position in that every student will now study the subject. Can this decision lead to history being used more in the future?The aim of this thesis is to study the new curriculum, Gy11, as well the Lpf94 and Lgy70, based on Klas-Göran Karlsson´s typology where the use of history is divided into seven different categories. I will analyze the curricula, looking at what different uses of history that can be discerned as well as what changes have been made over time.

SammanfattningSyftet med denna uppsats är att söka svar på vilka analytiska verktyg som krävs för att förstå villkoren för mänskligt handlande. Min tes är att den diskursteoretiska epistemologi som kommit att dominera samtida feministisk forskning - i uppsatsen representerad främst av Judith Butler - inte tillhandahåller dessa analytiska verktyg. För att pröva denna tes har jag intervjuat fem heterosexuella, feministiska män om deras erfarenheter av sex. Jag frågar mig: på vilket sätt bestäms intervjupersonernas sexuella interaktion med kvinnor av deras respektive positioner som heterosexuella män och som feminister? I min analys tillämpar jag ett dialektiskt angreppssätt och stöder mig framför allt på Margaret Archers teoribygge.Min slutsats blir att det, för att i detalj kunna blottlägga villkoren för männens handlande, är fundamentalt att göra den typ av distinktioner som diskursteorin emotsätter sig - mellan subjektivt och objektivt, diskurs och praktik, etcetera.

Equal treatment in school is an on-going debate in the Swedish society. At the same time teachers around the country struggles to make ends meet because of a heavy workload. Voices have been raised that teachers no longer have the time to actually be teachers since they get piled up with paper work and other administrative tasks. However, schools are bound by law to take action against harassments and discrimination of any kind. There is also an overall policy in the Swedish national curriculum that every school must embrace diversity and actively teach students about solidarity and respect.

The aim of this thesis is to study what conceptions of literature that are present in the teacher magazine Svenskläraren between the years 1985 and 2012. In other words: what is the underlying view on literature's value as a teaching aid and why should we study it in school? I relate my analysis to previous research about the use of fiction in education. A critical methodology has been used to study the material. In my results I distinguish three conceptions of literature that are present in Svenskläraren.

The media society of today is changing. Because of a media convergence, traditional media distributers like television, radio and newspapers have to rethink their place and their purpose in the world. This paper brings a new angle to this area of research, conveying how creativity, workflow and media convergence is related to each other. A deeper understanding of these relationships gives us a clue about how media convergence can change the practice of TV- production. In this paper, a case study at Go?kväll in SVT is presented.