Business valuation is something that has been more general and discussion around this subject is very common. The discussions often revolve the various principles and procedures that a business appraiser can apply when a valuation of a business should be done. When there are different evaluation methods there are also resulting in an assumption that there are not so easy to create a complete objective business value. The individual evaluator choice of method will determine the result of the business value. The global world for each business has been more uncertain and turbulent/changeable which have tended to exacerbate the work for the evaluator to determine a business value.

Syfte: Projektet, som vi studerat, har genomförts i en bransch, där uppfattningen råder att osäkerheten i omgivningen är stor och att risker ses som ett frekvent inslag. Syftet med denna studie är att utforska huruvida ett projekt under dessa premisser tvingar fram ett systematiskt användande av Project Risk Management eller om man använder sig av en annorlunda strategi för att hantera risk- och osäkerheter. Vår avsikt är även att se till de orsaker som ligger bakom handlandet och hur projektgruppens arbetssätt har fungerat. Metod: Vi har utgått från det hermeneutiska synsättet, där vi genom kvalitativa intervjuer tagit del av ett promotionprojekt vid en artistlansering. Promotionprojektet avser ett debutband på ett independentskivbolag.

This work consists of a survey and risk classification of eleven metal industries including foundries, finishers and engineering industries in two industrial areas in Mora. The study follows a method called MIFO (Method of Surveying Contaminated Sites) composed by the Swedish Environmental Protection Agency. In the method assessments of the degree of hazard posed by the pollutants, the level of pollution, the conditions of dispersal, sensitivity and the degree to which the area is worthy to protect are made for each contaminated site (object). The assessment classify the objects into four risk classes in which risk class 1 denotes a very large risk, 2 large risk, 3 moderate risk and risk class 4 little risk. The work of surveying using MIFO is divided into two phases.

This essay tries to explain how Swedish donor organisations are working with democracy in foreign aid. Three case studies of Sida, LO-TCO Biståndsnämnd and Rädda Barnen aims to give an overview of Swedish donor organisations, their work with democracy aid, evaluation and the problems with foreign aid. With Carothers theory of democracy aiding I analyse the success of Swedish democracy promotion, how civil society contributes to democratizaion and how democracy is measured.I find that Swedish democracy aid overall is successful due to a wider perspective of the term democracy. When democracy involves human rights it gives the donor a possibility to work with democracy promotion in a more extensive area and especially in the civil society. The essay stresses the importance of being subjective when evaluating and that one have to focus on the definition of democracy in each specific case.

Gastric ulcer is a common disease among pigs in the whole world where an intensiveproduction occurs. It is mainly the upper region, the nonglandular region of the stomach thatis affected. Gastric ulceration is a disease with several risk factors. The factor that seems tohave the largest impact on the development of gastric ulceration is a small particle size of thefeed. The reported prevalence of gastric ulceration differs from 5 to 100 % and it is a largeherd-to-herd variation.

This essay constitutes an attempt to expose, with reference to contemporary animal research, the limits of Martin Heidegger?s concept of the being of animality in Die Grundbegriffe der Metaphysik (1929/30) and to propose some possible ways to think, within the philosophical style of this particular work, the being of those animals that most distinctly transcends Heidegger?s concept. The essay seeks to address the following question: Do the results of contemporary animal research expose ways of being within animality that withdrawal from Heidegger?s concept of the being of animality in general, and if so, how should we think these new ways of animal being? The motivation to ask this question, I argue, are immanent to Heidegger?s thinking in at least three ways: 1) Because of his standpoint that philosophy cannot, in any meaningful way, create an ontological concept of animality without an orientation towards the results of the positive sciences; 2) Because of the unfinished and tentative character of Heidegger?s analysis, a character that is such that it should be seen, according to Heidegger himself, as an essential point of departure for further thinking; 3) Because of Heidegger?s view that the being of the animal are such that it involves the withdrawal of this very being from any originary access, a withdrawal that necessitates an infinite return to the question concerning the being of the animal. The essay wants to be a continuation of lines that are present in Heidegger?s open-ended thought on this theme rather than to be an external critique that approach the text, which is most often the case, as a closed point of view which we are forced to affirm or reject.

We live in a society that is constantly developing and where technology is getting a more major roll. The school is a very important part of our society and should therefore develop in pace with the surrounding society. Having this in our thoughts we decided that our purpose for this case study should be to study the importance of technology in a learning environment for seventh graders in a specific school. To be able to find this out, we have used constructivism and sociocultural perspective on learning. We have gathered our empirical data for the study through participant observations and a focus group interview.

Syfte: Syftet med denna litteratur?versikt ?r att unders?ka det vetenskapliga underlaget f?r huruvida totalt flavonoidintag fr?n kosten p?verkar totalmortalitet bland vuxna med diagnostiserad cancer vid baslinje. Metod: Denna systematiska litteratur?versikt analyserar prospektiva kohortstudier som unders?ker sambandet mellan flavonoidintag och totalmortalitet. De s?kord som anv?ndes var "flavonoid intake", "flavanol intake", "cancer mortality" och "cancer survival". Det genomf?rdes en systematisk litteraturs?kning i databaserna PubMed och Scopus, f?ljt av en dataextration.

Mental illness is today the leading cause of long-term sick leave and insomnia, anxiety, depression and burnout are among the most common conditions. The aim of the study was to investigate the stability of these conditions and how this is influenced by gender and age, as well as the extent to which these states are risk factors for each other. The participants were a random sample (n = 2336) from the general population in the age of 18-79 years. The results showed that stable illness was more common among women than men, and that stable illness decreased with aging. The stability itself was not affected by gender or age. Relations between the conditions were bidirectional and they constitute major risk factors for each other (odds ratios, OK = 2.37 to 6.46). The largest risk factor for a condition is, however, previous occurrence of the same problem. Previous burnout was found to be a significantly larger risk factor for future burnout than previous insomnia for future insomnia (OK = 9.63 and 5.74, respectively). The results suggest that insomnia, anxiety, depression and burnout, despite their differences, are similar regarding symptoms and underlying causes. The importance of early interventions to prevent comorbid conditions which are more complicated and more difficult to treat is emphasized..

Managing credit risk might be the single most important business area for any commercial bank. The assessment of "good" and "bad" corporate clients is a important task for a creditor. A bad debtor is a corporate client with hardships in meeting the continous claims (interest payments) that a creditor requires. One way of evaluating or separating a "bad" client from a "good" client is to assess the propensity for the client to file for bankruptcy. This thesis examines 226 firms in the Swedsh market in the quest of predicting corporate bankruptcy.

The aim of this Master?s thesis is to examine how Ranma ½, one of the most popular Japanese Manga series, reflects the gender system in society. We have chosen to make use of two different gender theorists to determine if Ranma ½ follows the gender norms of society or not. The theoretical framework is based primarily on Yvonne Hirdman's theory of the two basic principles: the principle of dichotomy and the principle of hierarchy. Judith Butler's theory of performative gender is used as a complement.

Today many separated children and youth up to 18 years - children in the sense of the UN Convention on the Rights of the Child - flee from war and armed conflicts around the world. Many of them come to Sweden for protection and to apply for asylum.The aim of this study is to examine how the national Swedish news agency Tidningarnas Telegrambyrå - TT - constructs the image of separated children and youth. The main research questions have been: How does TT construct the image of the separated refugee children? The more detailed questions put to examine this main question have been: what are the issues being focused in the reporting and what discourses, voices and sources are let into the journalistic material?The theoretical perspective should be considered as social constructionistic where the basic idea is that the image of the separated child also constructs the way society looks upon them, their rights and their needs, affecting how these children will be welcomed and treated when thay arrive in our society. The empirical study is a qualitative analysis of text, produced in the span 2007- April 20th 2010.

My interest in the problem I have chosen has grown from my practise as a music teacher in Swedish compulsory schools. It springs from my own reflection, that the content pupils meet during music lessons in year 4-6 of compulsory school, seems to vary. My ontological and epistemological standpoints belong to a life-world-phenomenological way of thinkink. This kind of thinking implies that human beings are indissolubly connected to the world, which means that the only way to access the world is trough human beings lived experience. The aim of this study is to describe and analyse how music teachers, who work in years 4-6 of compulsory school, talk about the subject music and its content in relation to the new curriculum, Lgr11.

The purpose of my study is to investigate whether luck egalitarianism can be savedfrom its inability to draw a line between risks which can reasonably be expected to beavoided, and risk which can not. Such a demarcation is of particular importance forthis influential theory of distributive justice, since it serves to judge whether a personis entitled to compensation for a bad outcome of a taken risk, or not. Testing theintuitiveness and coherence of various contending principles for how to separateavoidable risks from unavoidable ones, I conclude that luck egalitarianism seemsunable to draw a clear line between the two kinds of risks. Instead the theory appearsto be dependent on conceptions of a 'normal life', making it remarkably vague.Furthermore, I argue that luck egalitarianism seems unable to manage without takingsufficientarian and utilitarian concerns into account, for the purpose of decidingwhich risks are avoidable, and which are not..

Value-at-Risk (VaR) is among financial institutions a commonly used tool for measuring market risk. Several methods to calculate VaR exists and different implementations often results in different VaR forecasts. An interesting implementation is historical simulation, and the purpose of this thesis is to examine whether historical simulation with dynamic volatility updating is useful as a model to calculate VaR and how this differs in regard to type of asset or instrument. To carry out the investigation six different models are implemented, which then are tested for statistical accuracy through Christoffersens test. We find that incorporation of volatility updating into the historical simulation method in many cases improves the model.