The ever-evolving information technology gives users more opportunities, but also put higher demands on them. The digital agenda of the state and society clarifies the objectives and effects academic libraries? development. E-books influence the development of organizational, economic, legal and political perspectives. At the University Library in Gävle work is ongoing. The process is controlled by the acquisition policy which makes it clear that e-books should be purchased if possible.

ABSTRACTSeminar date: 2008-06-04Subject: Bachelor thesis in Business AdministrationAuthors: Charlotta Lind Therese LundinBorn: 1982 Born: 1982Västerås VästeråsTutor: Ulla PetterssonTitle: Company valuation- A study in which valuation methods that areused in determining the value of producing companies and servicecompanies.Problem: According to the theory there are a number of different valuation methods which can be used to determine the value of producing companies and service companies. The thesis research problem is:- Which valuation methods does a valuator use in practice todetermine the value of producing companies and servicecompanies?- Does the valuator take different types of information andkey ratios in consideration when valuating producingcompanies and service companies?Purpose: The purpose is to examine and describe which valuation methods a valuator uses to valuate producing companies and servicecompanies in an acquisition.Method: In order to achieve the purpose of the thesis a quantitative survey and three qualitative interviews, made by email, has been carried out.Conclusion: The conclusion of the thesis is that discounted cash flow and relative valuation are used to determine the value of producingcompanies and service companies. The valuators choice ofvaluation method is not generally affected by the nature of thecompany?s operations.Keywords: Company valuation, valuation methods, producing companies,service companies, relative valuation, discounted cash flow.

Sammanfattning Syftet med vår undersökning var att få syn på vad som utmärkte nyexaminerade lärares beskrivning av vad och hur de använder lärarutbildningen i sin profession, med fokus på de teoretiska momenten. Den dominerande bilden i tidigare forskning är att nyblivna lärare upplever många svårigheter under den första tiden i yrket. I det nya Lärarprogrammet från 2001 fanns en strävan efter att utbildningen skulle bli mer vetenskaplig och akademisk. Vi undersökte om lärare, examinerade från den nya utbildningen, beskrev att de hade nytta av de teoretiska momenten och om dessa på något sätt underlättade i vardagen. Vi har gjort en kvalitativ studie med halvstrukturerade frågor.

The ever-evolving information technology gives users more opportunities, but also put higher demands on them. The digital agenda of the state and society clarifies the objectives and effects academic libraries? development. E-books influence the development of organizational, economic, legal and political perspectives. At the University Library in Gävle work is ongoing. The process is controlled by the acquisition policy which makes it clear that e-books should be purchased if possible.

AbstractEver since Sweden joined EU Swedish law has to be compatible with EU law. Swedish law cannot state anything that may restrict the freedom of establishment. This means that companies are free to change their resident within the EU without any restrictions. National rules regarding exit tax states that companies who wants to move their business out of Sweden is taxed as if their assets has been disposed of at the exit time. These rules have been found to restrict EU law according to case RÅ 2008 ref 30.

The purpose of this Masters thesis is to investigate librarians views on reading and reading promotion for young people. The main issue is if activities in reading promotion for people between the ages of 13-19 years can result in inspiring non-readers to actually become readers. To find the answers, qualitative interviews were held with eight librarians. The literature review covers research on the reasoning of young people on reading, a historical review of fiction and reading, a review of arguments on the benefits of reading and finally a chapter which concerns reading promotion activities. The result of this study showed that the conceptions of reading promotion and book talk are very complex and that they each can have different meanings.

This Master thesis focuses on change conditions and change ambitions in Swedish public libraries. I have chosen to focus on three libraries that participated in a much-debated developmental project sponsored by the Swedish Arts Council almost twenty years ago. The aim of the project was to enhance service-quality, increase user-influence over media acquisition and library routines, and to redefine the concept of quality in the library context. I have made comparisons of the conditions and change ambitions between the project period 1991-1994 and present day 2009. To do this I have analyzed the evaluations of the above-mentioned project and the developmental plans that every municipality in Sweden is required to write according the library-law of 2004.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

The ever-evolving information technology gives users more opportunities, but also put higher demands on them. The digital agenda of the state and society clarifies the objectives and effects academic libraries? development. E-books influence the development of organizational, economic, legal and political perspectives. At the University Library in Gävle work is ongoing. The process is controlled by the acquisition policy which makes it clear that e-books should be purchased if possible.

I denna uppsats undersöks hur lärare arbetar med skönlitteratur i skolan, dels i språkförberedande undervisning på IVIK programmet såväl som i svenska som andraspråksundervisningen och i svenskan med andraspråkselever. Syftet med uppsatsen är att studera vilka arbetsmetoder lärarna använder sig av med andraspråkselever, hur lärarna arbetar med ämnets syften och språkutvecklingen. En undersökning har gjorts genom intervjuer med fem lärare på en gymnasieskola. Utgångspunkten för uppsatsen är följande frågeställningar:Hur arbetar lärare med skönlitteratur i skolan, dels i språkförberedande undervisning på IVIK programmet såväl som i svenska som andraspråksundervisningen och i svenskan med andraspråkselever?Hur arbetar lärarna språkutvecklande i de skönlitterära momenten och hur ser man att det har uppnåtts?Hur arbetar lärarna med de skönlitterära syftena i ämnet och hur ser man att eleverna har tagit till sig innehållet i syftet?  Resultatet av undersökningen visar att arbetet i grupper med enbart andraspråkselever har ett tydligt andraspråksperspektiv.

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.

The aim of this Masters thesis is to analyse school librarians and teachers perspective of childrens reading and reading progress, the impact of informational texts on childrens reading and how school librarians and teachers work/teach to improve their students understanding of informational texts. We also intend to study what consequences school librarians and teachers believe that childrens reduced understanding of informational texts can have in the long run and how this could be improved. The theories applied encompass different literature-pedagogical strategies, theories about reading purpose and direction of the reading process together with a theory that shows the school librarys function in the education. The empirical material has been collected through interviews with one school librarian and one teacher at three different schools. The material has then been analysed and interpreted from theories and earlier research.

The aim of this study is to examine the market reaction when information about a company?s foreign direct investment is announced and how that affects the shareholder?s value. Also of interest is whether the market reacts differently depending on which country the investment is established in and which mode of entry is used. This will be achieved by using an event study approach. The selection that was used consisted of 206 companies registered on the Nasdaq OMX Nordic homepage, which had during a time period stretching from 1999 to 2009 established a foreign direct investment in the regions BRIC, Europe or the USA using the mode of organic growth, joint venture or acquisition.

This thesis focuses on Chinese?Swedish code-switching of bilingual children in Sweden. The purpose is to, through a case study, study what Chinese?Swedish code-switching looks like in daily conversations between bilingual children and their parents. Three main questions are formulated from the purpose of the thesis, foucusing on the types and frequencies of code-switching, the grammar of code-switching, and the motivation of code-switching.The linguistic material comes from voice recordings of naturally occurring conversations between three children and their parents, which are transcribed afterwards.

AbstractAuthors: Carolina Magnusson and Johanna MagnussonTitle:  The balance between research and practice. A study of family therapist?s knowledge retrieval and the application of evidence-based practice.Supervisor: Jan Petersson Assessor: Peter HultgrenDuring our research we discovered that a very small amount of research had been conducted about the effect of the social services. It inspired us to fulfill this study. The aim of the study is to describe and analyze what knowledge family therapists in two Swedish municipalities use in family therapy work.