The aim of this masters thesis is to examine to what extent series books for children and youth are included in the Acquisitions of public libraries. It also examines which needs series books fulfil among a group of 13-15 year old children. The main question of this thesis was: To what extent do libraries provide series books for children and youth? An inquiry investigation showed that a majority of the libraries in Sweden provide these books. The main reason to provide the books was that the demand is large.

In this Master's thesis we investigate the collection management regarding fiction for adults. The apprehension of fiction has changed over the years. From the beginning it was considered to be mostly educational rather than being the purpose of entertainment. As for today these views are not opposites to each other. Regarding this we discuss the problem concerning terms of quality.

De höga beloppen och den växande populariteten associerade med företagsförvärv har lett till många försök inom forskningen att förutsäga vilka företag som blir förvärvade. Denna studie ämnar undersöka förvärvsmarknaden på Nasdaq OMX Nordic under tidsperioden 2002-2011. Syftet är att studera om marknadsvärdering, finansiella karaktärsdrag samt ägarstruktur påverkar sannolikheten att företag blir förvärvade. Populationen utgörs av 81 förvärvade företag under den studerade tidsperioden samt en kontrollgrupp av samma antal. Resultaten visar att marknadsvärdering och finansiella karaktärsdrag inte skiljer sig mellan förvärvade och icke-förvärvade företag och därför inte kan användas som instrument för förutsägelse av förvärvssannolikhet.

Sammanfattning Syfte Vårt syfte med uppsatsen är att beskriva den praxis som har utkristalliserats i ett urval av företag i samband med due diligence. Med utgångspunkt i beskrivningen är syftet sedan att utvärdera huruvida den finansiella due diligencen skapar ett mervärde för köparen jämfört med om han enbart skulle förlita sig på den externa redovisningen. Med mervärde avses här att nyttan av en due diligence är större än kostnaden för en due diligence. Metod Vår uppsats bygger på en kvalitativ undersökning där vi intervjuat fyra konsultbyråer och två företag som är frekventa köpare av due diligence tjänster. Intervjuerna kompletteras med litteraturstudier inom området.

Background: The trademark is something that surrounds us almost all the time wherever we are. Studies show that brands are becoming increasingly more and more important and that it is important to have a strong trademark. This may be a reason for Acquisitions. A business is carried out for various reasons, but usually it is to gain market shares or to get advantages in the market, such as a trademark can help with. A contributory effect on the market can be customer loyalty to the trademark.

Background: Associated with the change in the regulations in 2009 concerning how goodwill should be handled in the Acquisitions, brand valuation is increasingly recognized. Goodwill will now be identified and the brand will therefore be separated to be individually evaluated. The valuation has a problem with a number of factors that will influence the choice of method, to obtain a reliable value Aim: The purpose of this study is to examine the method used for brand valuation associated with the acquisition situations. In addition, it aims to gain a better understanding of brand valuation and its problems.Method: The study has a qualitative basis, where three key people of brand valuation have been interviewed. These work as valuation specialists at various accounting firms, this to get answers that could be compared.

Background: When firms grow through Acquisitions it is commonly debated whether the two entities ought to be better off as standalone companies rather than as a merged company. This thesis aims at discussing this issue of M&As advantages and disadvantages in terms of source of synergies from the perspective of resource allocation. Purpose: The purpose of this thesis is to describe and analyze to what extent pre-M&A differences (against similarities) in resource allocation and corporate culture between the acquiring and target firm have an impact on the post-M&A performance. Theoretical framework: Efficient market hypothesis, resource based view, strategic fit. Methodology: A longitudinal study is conducted on the EU market during 1992 to 2002 based on balance sheet and income statement data.

This study addresses the issue of mergers between consulting firms. Previous research has shown that there are specific factors that determine the outcome of a merger and that success is more likely if companies are more similar. The purpose of the study is therefore to define relevant factors and understand when resemblance matter and under what conditions disparity may cause problems. Furthermore, the aim of the study is to find a pattern of which factors are more important in a successful merger. The problem of the study is addressed through a qualitative research approach and is conducted on six different mergers.

This bachelor thesis aims to analyse the effects of changes in management control systems following Acquisitions, and deduce whether or not these effects are in line with the acquiring firm's objectives of the acquisition. Through a case study of technician consultant firm Energo, acquired in 2010 by ÅF, the study assumes the perspective of the acquired firm. Data has been collected through in-depth interviews at Energo and ÅF and complemented by internal documents to enrich and validate specific facts and statements. Data was then arranged and analysed through Otley and Fierriera's (2009) framework Performance Management Systems to understand how management control systems were constituted before the acquisition, what changes were made following the acquisition, how this process was accomplished and how it was experienced, in order to come to conclusions about the effects of these changes. The study concludes that the changes in Energo's management control system following the integration with ÅF, had significant effects on the outcome of the acquisition, primarily as it led to a high rate of Energo's employees resigning.

Sweden is a world leader in listed private equity and ranked fifth in the world in market capitalization. The sector is attracting increasing interest from the investment community. However, the private equity industry in Sweden has historically poor reputation and is criticized for creating value through high leverage, multiple riding and severe cuts. This study analyzes value creation drivers in buyouts from the perspective of the private equity firm using a dataset of 15 realized buyouts by private equity firms listed on NASDAQ OMX Nordic Stockholm. The methodology used separates the value contribution of leverage on the private equity firm's return from internal operational improvements and external variations in transaction multiples.

Bakgrund: Enligt Gauffin & Nilsson råder det ingen enhetlighet för hur immateriella tillgångar redovisas i samband med företagsförvärv. IFRS 3 infördes år 2005 och innebar stora förändringar för företagen avseende redovisningen av immateriella tillgångar vid företagsförvärv.Syfte: Då mycket tyder på att det inte råder någon enhetlighet i företags sätt att redovisa förvärvade immateriella tillgångar, avser denna studie att granska tänkbara bakomliggande faktorer till de skillnader som existerar. Studien vill finna eventuella skillnader mellan företagen och vidare utreda vad skillnaderna kan bero på. Med företag avses utvalda företag som nyligen gjort företagsförvärv.Metod: Studien baseras på en kvalitativ forskningsmetod bestående av intervjuer med företag som nyligen gjort företagsförvärv samt intervjuer med revisorer.Resultat: Studien har identifierat fyra tänkbara bakomliggande faktorer till att det inte råder en enhetlighet i redovisningen av immateriella tillgångar vid företagsförvärv: Definiering, Identifiering, Värdering och Vägledning..

Mergers and Acquisitions have become more and more in common knower days among the companies. Factors that might influence could be such as power of competition or it could even be the aim of new strategies of the company. In mergers is it not only the buildings and the physical objects that is put together, also the human beings within the organization are put together. Each person contributes to the culture, which makes the situation more complicated. In making a merger successful, it is important to pay attention to the organizational culture.

Background: Acquisitions are a well-known method for increasing company size and strength on the market. But to reach the targets set, more than just a positive economic calculation is required. An atmosphere that supports the company's integration is needed, for which it is of great importance for management to understand the underlying sets of values that exist in the organisation, and to take into consideration the way they might become an obstacle or a tool for a successful integration. Purpose: The purpose of this thesis is to explain and understand how cultural change occurs and how it affects the employee, as a smaller company is bought and integrated into a larger organisation. Procedure: The analysis is based on theories on organisational culture and organisational change.

I denna uppsats undersöks viktiga framgångsfaktorer vid internationell expansion på tillväxtmarknaderna i centrala Östeuropa. Expansionsprocesserna hos Cramo och Volvo Lastvagnar jämförs med utgångspunkt i ett teoretiskt ramverk där Uppsala-modellen står i centrum, kompletterad med grundläggande teoretiska förutsättningar avseende egna etableringar respektive företagsförvärv samt avseende tillväxtmarknader. Studien inriktar sig på huvud-kontorens perspektiv, och det empiriska underlaget består av intervjuer med de huvudansvariga cheferna inom Cramo och Volvo Lastvagnar. De viktiga framgångsfaktorer som analysen resulterar i är:Tidig etablering har inneburit klara fördelar för båda företagen.För ett uthyrningsföretag inom byggbranschen som Cramo har det varit viktigt att växa klustervis. För ett produktionsföretag inom transportbranschen som Volvo Lastvagnar har det varit viktigt att äga både försäljningskanaler och eftermarknadskanaler.Kontakter är generellt sett viktiga inom ett land.Varumärket och att synas är viktigt.Eget engagemang i och aktivt internaliserande av kunskap från det relevanta nätverket är nödvändigt..

The purpose of this Master?s thesis is to present a survey of how Swedish libraries provide information services for children. In this thesis ?information? means non-fiction material and ?children? do not include preschool children. The method used is knowledge overview and the material (mostly Master theses in LIS published January 2001-June 2006) is related to user studies of children as information seekers.