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For any acquisition to take place the assets to be sold must be valued. Some argue that an asset is worth whatever an acquirer is willing to pay for it at any given time. We believe that there is an underlying value (intrinsic value) that depends on the expected future cash flows of the asset and the risk associated with these cash flows. There exist several methods for estimating this value. Trad

Maintenance Unit is one out of many divisions at Tetra Pak in Lund. They are producing spare parts for the dairies to enable a quick and easy way of serving the packaging machines. When assembling the spare parts, approximately 30 % of the components used are reconditioned components, lowering the price for the spare part. Today they have 1000 different spare parts in their product portfolio and d

This report deals with the implementation of a Japanese word prediction engine written by the author. As this type of software does not seem to exist for Japanese at the time of writing, it could prove useful in Japanese augmentative and alternative communication (AAC) as a software tool used to improve typing speed and reduce the amount of keystrokes needed to produce text. Word prediction, in co

Honorifics or keigo has been a part of the Japanese language for ages. In the past time it was a tool for judging and categorizing citizens after value. The closer you worked for the government the higher position was handed out to you. Today Keigo is about showing respect to one another and to present a humble front. In this essay the functions of Keigo are presented as well as its historical asp

Over the last few decades the increase in globalised trade has forced industrial companies all over the world to undergo major organisational reconstruction work, specifically in areas such as logistics and transport. Activities, that used to be managed within the company business model, are being outsourced to third parties to achieve flexibility and more efficient cost management systems. In tod

Ericsson India is looking into the possibility to enter a new business in the country. The business is a “telecom site leasing” service which would be included in Ericsson’s service portfolio. Services are an increasingly important part of the company’s total revenues. Demand for so called turn-key services, meaning full implementation and control over a customer’s network, is an example of a serv

Formidabel is a function oriented company in the processed food industry. Due to rapid growth and an ever-changing market the company is constantly exposed to new challenges, and running the risk of loosing focus on its vision and goals. The company’s target market is predominantly small and middle sized organizations and its business concept consists of having great knowledge in market trends and

Swedish Match is a global Group of companies with a broad assortment of market-leading brands in smokeless tobacco products, cigars, pipe tobacco and lights products. The South African organization comprises of three individual companies that were acquired between 1999 and 2001. This thesis was focused on two of these three companies, Leonard Dingler and Best Blend with pipe tobacco as the most im

Det här examensarbetet grundar sig på en översättning av en lättläst barnbok, som i sin tur är baserad på en myt från Snorres Edda. Uppsatsen inleds med en källtextanalys, som i viss mån utgår från Lennart Hellspong och Per Ledins (1997) modell, och som grundas på Göte Klingbergs (1977) teorier om bearbetning och översättning av böcker för barn. Därefter följer en kortare diskussion om övervägande

Informationsläckage har blivit ett allt större problem sedan näringslivet blivit allt mer konkurrenskraftigt. Fenomenet informationsläckage är ett diffust och komplext ämne eftersom det kan ske på många olika sätt vilket gör det svårt för organisationer att skydda sig emot det. Denna undersökning innefattar studier på myndigheterna Lunds Kommun och Försvarsmakten, där vi undersöker vilka handlings

In this essay I have done an analysis of a text by Nick Arnold who is a writer of children’s books about science with the ambition to make science accessible to everyone, and especially to children. I have translated the first 6 000 words of his Measly Medicine(2006), looked into different methods of explanation he uses in order to make difficult subjects available to children, and analysed what I

Since 2001 there has been an increase in oil price and unlike other times there is nothing indicating a major persistent decline. As oil is a limited resource and since current production capacity can not fully meet the growing demand the price on oil is kept high. A high oil price will not only result in higher price on fuel and thereby a higher cost of transport. It will also affect areas such a

The purpose of this Master thesis is to see if the kitesurfing market has changed by evaluating whether or not the kitesurfing market is a homogenous market or if it is diverging into different segments with diverse preferences. Furthermore the purpose was to look at how a North kiteboarding best can work on the kitesurfing market. Hence parts of the purpose were to understand market conditions, c

International roaming has been a frequently debated subject in the European telecom sector lately. While prices on most other mobile services have been reduced by half during the past few years, roaming charges have remained fairly static since the service was first introduced with the birth of GSM. While generating large profits for Europe’s dominating operators, the situation constitutes a restr

In the last few years the airline industry had experienced a rapid growth within the low cost segment. The expenses for the airline companies have during the same period increased, mostly due to higher fuel prices and higher capital costs for airplanes. As a result of this, the economic situation for the airline companies has come to be very strained. The Swedish Civil Aviation Authority (LFV), wh

Nahoj Nim has for a long time been very successful at developing, producing and selling packaging solutions for the food industry. Today, however, Nahoj Nim faces a new challenge as competitors are gaining market shares. The purchasing unit Component & Technical Consultant Purchasing (hereafter referred to as C&TCP), involved in sourcing, contracting and managing the supplier base for comp

Problem description To develop strategic guidelines for the production that are in line with the vision and marketing strategies of the company. Purpose The purpose is two folded. The first part aims to facilitate future strategic decisions concerning manufacturing. The second is to illuminate why the company should take the manufacturing strategy into consideration when taking other strategic dec

Begreppet adaptation to the adverse effects of climate change är relativt nytt in internationell miljörätt. Begreppet adaptation är inte definierat i UNFCCC. Den här uppsatsen analyserar adaptation i ljuset av begreppet reparation i internationell sedvanerätt. Uppsatsen undersöker vad begreppen adaptation och reparation har gemensamt. Kan adaptation i UNFCCC ses som en möjlig utveckling eller förlThe concept of adaptation to the adverse effects of climate change is relatively recent in international environmental law. Adaptation is not defined in the UNFCCC. This paper attempts to address adaptation in the UNFCCC from the perspective of reparation under customary international law. It investigates what the concepts of adaptation and reparation have in common. Could adaptation in the UNFCCC

This thesis examines the role of mobile access to virtual worlds in massively multiplayer online role playing games (MMORPG:s). Online gaming worlds have existed for decades, but ever since the smartphone has become more common, new interaction possibilities to these worlds have emerged. We have conducted a literature review to clarify existing gaps in the research community regarding mobile virtu