Den här studien undersöker om det finns ett samband mellan betalningsmedel och utfall vid företagsförvärv. För att försöka mäta denna kvantitativa studie utfördes ett antal intervjuer för att få fram parametrar, specifikt tidsaspekten och hur ett lyckat förvärv definieras, detta eftersom det finns en avsaknad av standarder inom förvärvsutvärderingar. Slutligen användes fem år som utvärderingsperiod och tillväxten i rörelseresultat beräknat från den senaste årsredovisningen innan förvärvet och den femte årsredovisningen efter förvärvet. Informationen som analyserades var hämtad från databasen Zephyr där förvärven genomförda av svenska företag mellan åren 2002 och 2007 togs med, vilket blev 134 stycken. Resultatet visade att det inte finns ett samband mellan betalningsmedlet och utfallet för förvärvet.

The purpose of this study is to examine the popular cultural form of television within the field of gender studies. The study focuses on the representation of masculinities in the American television series The O.C. This is done by using textual analysis to gain information from the first and the second season of The O.C. The theoretical framework used is based on Judith Butler and R.W. Connell.

Energy is an essential part of the society and for a sustainable future we need to use the energy resources in a sustainable way. The forest is Sweden?s most important resource for renewable energy and a higher production combined with shorter rotation periods (time from planting to clear cutting) can increase the access to energy. The tree genus poplar (Populus spp.) is interesting as energy resource as it has both high production and short rotation period. But browsing ungulates are a major threat to the establishment of poplar plants and therefore the poplar plantations need to be fenced in today. To use fences is expensive and time consuming; this makes it interesting to find more cost-effective solutions where there is no need to fence. The aim with this study was to look at the ungulates? occupation rate and browsing pressure in poplar plantations without fence.

Background: Traditionally defined boundaries and borders between organizations are at present being re-evaluated because of new and tougher demands. Today we can see a trend where these boundaries are being lowered or even eliminated when organizations choose to co-operate instead of compete. Purpose: In order to create an understanding for the partner selection process in the newly founded joint ventures between the companies which are building the Swedish 3G Network, the determining factors are being studied. Delimitation: The studies companies are co-operating as network operators but are at the same time competing as mobile operators. This relationship is in the literature described as co-opetition, which will not be investigated in this paper.

The cost of capital for traded companies is basically assessed on information from thefinancial market. Small and non-traded companies are lack of this necessary financialmarket information in order to determine an appropriate equity risk premium and tocompute the cost of capital.In the absence of financial information necessary for an external investor, it is difficult toevaluate a non-traded company with the Capital Asset Pricing model (CAPM), which isbased on the financial market information. It measures only the systematic risk, which isthe contribution of one share to the market risk of a portfolio. It is therefore important tofind models that reflect the small and non-traded companies? real business value and theirunique characteristics.

In this work a study has been performed to show the different kinds of insulated balcony connections exists on the market. In the work there is also a short description of thermal bridges concerning balconies. A description of older solutions for balcony connections is given as well as a calculation of the difference in energy costs for a insulated balcony connection compared to the standard connection. The work includes a short description of the different products. After that there is a short information about their insulation properties, durability, acoustic performance, assembly, computer programme and a short analyses for each product..

The research in question examines whether a newspaper benefits from its activity on the Internet and if so - how. Today, the morning press is relatively stable, but tendencies show that there?s a decrease amongst regular readers. The extension of this may jeopardize the position of the morning newspapers in the market and several newspapers choose to publish their content on the Internet. An Internet activity is foremost about keeping the position in the market, not to make an economical profit, and to compete at the same terms with free newspapers and news sites.

This thesis is about the effect of political efficacy on societal participation among youths aged 15 to 29. It takes a starting point in the gloomy view of the decline of political participation among citizens in the western world, especially pointing out youths as a threat to democracy. This is a broad subject to take on so my aim becomes a bit more specific. The aim of the thesis is therefore to investigate if belief in ones own capacity and in the responsiveness of the political system affects the actual participation among youths in Europe, independent of a set of alternative predictors. Moreover the thesis is divided into two sub-investigations, one qualitative and one quantitative.

Today when new and harder demands on CO2 emissions are developed, vehicle manufacturers must work to develop new engine solutions to new kinds of fuels to replace fossil fuels. A fuel that could be applied is hydrogen. When hydrogen is combusted only water vapor occurs. Hydrogen is known to be explosive and flammable. These properties are both good and bad for combustion.

This work summarises some of the new choice theories and compares them with the neo-classical theories. It will deal with choice behaviour in situations with complex choice, such as may be encountered by board members or members of a co-operative company. The thesis discusses how choice may change if the rules of choice change. The hypothesis that people will vote differently depending on whether they choose a desired alternative or remove the undesired alternatives will be tested. .

This study analyses the economic consequences due to ethanol production in Eastern Sweden. The analyses consider the cooperative and the farmers as one vertically integrated company. The area that found the market in this study is illustrated in figure 1. The analyses assume that all members act jointly with the objective of maximizing joint profits at the farm level as well as at the cooperative firm. A mathematical model is created to calculate the optimal use of arable land.

The purpose of this Master?s thesis is to describe and analyse the development of the public and the study circle libraries in the district of Kolbäck during the period of 1913-1954. The factors important for the library development described in sub-questions are: financing, locality, staffing, stock of books, book-lending level and uniting district effects. I use a hermeneutic interpretation model of interaction between the parts and the wholes, between reasons and results. This research leans mainly upon material which is sent to be deposited in archives in Hallstahammar, Västerås and Grängesberg.

When beef calves are weaned abruptly at 5 to 6 months of age this triggers a strong stress reaction, since the animals have not yet untied the bonds to their mothers or stopped suckling. This is displayed as extensive vocalization and restlessness. Attempts to diminish the negative effects of weaning on sucking calves have been showing varying results. The study presented here emanates from the observation that when calves are weaned without human interference they are only prevented from suckling, but are still allowed to have social contacts with their mothers. The hypothesis was that calves weaned in two steps would be calmer, gain more weight, and be healthier than animals that were abruptly weaned. To investigate this, 15 calves where weaned in two stages (Group 2), by fitting the calves with nose tags that prevented them from suckling during 5 days prior to the separation of the cows and calves.

This essay comprises a study of the bridal crowns of Tjust, with respect to their national history, concept and aspect of mythological symbol. The tradition of bearing the parochial bridal crown is closely associated with religious medieval politics, and has also come to include elements of superstition and folklore. Attention is paid to these aspects dealing with the position of the bridal crown within current forms of tradition and culture and the impact on brides of this day and age. As the tradition of Church-owned bridal crowns is intrinsic to this country, and especially in the area of which Tjust is a part, possible solutions to the continued tradition are investigated..

Problem: How is management accounting change understood via the duality perspective in the field of alternative management accounting research?Purpose: The purpose of this essay is to develop a tool for analysis aspiring to provide understanding for how differences and similarities with regards to the duality perspective may have different consequences for understanding management accounting change.Contribution: This paper aspires towards a theoretical contribution through an in-depth review of existing conceptual literature. This is done to gain clarity in definitions and uses of concepts, with related terms, referring or relating to duality. Through clarifying different meanings of duality, consequences for how to understand management accounting change, and the different approaches to using a duality perspective, the tool for analysis which is developed in this essay aims to contribute to a movement of alternative management accounting research towards increased comparability as well as increased insight into how management accounting change is currently understood through this type of research.Method: Literature reviews based on Booth et al.s SALSA-framework. Creation of a tool for analysis for usage when reviewing material based on a duality perspective.Conclusions: The duality perspective differs, and affects understanding of management accounting change, in accordance with the following five themes:Theme 1: The duality perspective is affected by differences in the use of definitions/descrptions.Theme 2: The duality perspective is affected by different purposes of the agent and different credit given to the agents power/ability to alter change.Theme 3: The content of the duality perspective is affected by the existence and purpose off being inspired by different theoretical approaches.Theme 4: The duality perspective affects the idea and understanding of the form and expression/process of management accounting.Theme 5: Different duality perspectives have the ability to lead science against increased pluralism and/or synthesisIn order to increase understanding for and comparability between scientific contributions through a duality perspective there is to some extent a need for more and better definitions and a more problematizing when combining theoretical approaches.