Background: Mergers and acquisitions have evolved from initially almost exclusively having been an American phenomenon, to becoming a common occurrence throughout the world. Companies though, are not defenseless against hostile bids, but must take many factors into account when selecting defense measures. Purpose: This paper aims to enhance the understanding of acquisitions through hostile bids on the companies studied. More specifically, this study aims to create a deeper understanding in how Scania and Skandia have chosen their defense measures, or could have chosen, before and during their hostile bidding processes with specific concern for their strategic credibility. Method: This paper is based on two companies listed on the Stockholm Stock Exchange exposed to hostile takeover attempts in a similar time period.

Organizations over the world increasingly start to realize the possibilities of the use of a social intranet, also known as Enterprise 2.0. The social intranets can be used to collaborate and communicate with colleagues in the workplace. Both Cook (2008) and Coope (Barnett, 2011) say that Enterprise 2.0 is about to fundamentally change the way organizations communicate. But do companies know how these tools can be used?The study emanates from three questions:How can social intranets be used in business?How can internal communication and collaboration get easier through the use of a social intranet?What are the possible risks with the use of social intranets?In this study we have in a qualitative manner been interviewing two companies that currently use social intranets in their daily activities ? Securitas and Skåneme-jerier.

This report relate a concept study that consider a number of different proposals to improve the overcharging system in BAE Systems Ha?gglunds tracked vehicle series BvS10, to maintain sealevel power at extreme altitude.At high altitude the power losses beacuase of the air density that decreases, which results in less fuel can be burned. The decreasing of air density also gives rise to fatigue failure of the turbocharger unless power is reduced.The proposals shall be as required by BAE Systems Ha?gglunds economically sustainable and defensible from a packing perspective. That means the selected solution must have a reasonable price tag and at the same time a minimal impact on adjacent components.The basis for this thesis is based on benchmarking of both the auto industry as the flight industry, to find inspiration and tips for improvement.Some of the concepts have after gathering facts and calculations been excluded while other solutions has been considered as workable and thus interesting for BAE Systems Ha?gglunds.Initially the current turbochargingsystem was analyzed in order to determine the starting point and thus be able to fix the current problems surrounding high altitude driving.

Studien undersöker förekomsten av brukarinflytande vid implementeringen av det första sprututbytet i Stockholms län. I studien ges en bakgrund till Sveriges narkotikapolitik och hur dess utvecklingen har sett ut från 70- talet fram till idag. I bakgrunden till studien presenteras ett governace-perspektiv på brukarinflytande och de deliberativa processer där brukarinflytande är en naturlig del av policyprocessen.Syftet med studien är undersöka förekomsten av brukarinflytande i implementeringsdelen av den besluts- policyprocess som ledde fram till sprututbytets öppnande i april 2013.Studiens teoretisk ramverk består av teorier som ifrågasätter givenheten i governance-synsättet på brukarinflytande genom hänvisning till svårigheter med aktörskap och risken med konstruerat brukarinflytande.Forskningsstrategin som studien utgår ifrån är intervjuer med utvalda respondenter som har varit delaktiga vid implementeringen av sprututbytet samt brukarorganisationer som representerar och företräder sprututbytets målgrupp.Resultatet av studien visar på en svag förekomst av brukarinflytande vid implementeringen av sprututbytet. Det brukarinflytande som kan anses har förekommit har varit på en individuell nivå och icke-formaliserat.I analysen presenteras tre möjlig förklaringar till den svaga förekomsten av brukarinflytande vid implementeringen av sprututbytet samt en analys om svårigheter med aktörskap vid implementeringen kopplat till studiens teoretiska ramverk..

Research in international trade situations has mainly focused on understanding the exporter?s actions and has showed ways on how these can be optimized. Although the importer in most cases, until this day, has been left outside this focus, it has been showed that the importer often is the active participant in an international dyad. It is the importer who is actively seeking suppliers for its production or distribution. Based on previous research in the area, the following study identifies the factors that are vital to the importer for satisfactory relations.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Syftet med examensarbetet har varit att studera kol i mindre vattendrag med hjälp av jämviktsmodellering i PHREEQC. Fokus har varit dynamik av löst icke organiskt kol (DIC) samt att förstå hur mycket koldioxid (CO2) som avges från mindre vattendrag och om den mängden har signifikant inverkan på den globala kolbalansen. Med hjälp av provtagen data från Krycklans avrinningsområde år 2003-2007 och 2009 har modellering av DIC och pCO2 utförts med målet att se förändring både över säsong och nedströms i ytvattensystemet. För att utvärdera modellen har tillhandahållen data över uppmätt pCO2 använts. Målet var att jämföra modellerade och tillhandahållna pCO2-värden för att se hur väl modellen kunde beskriva verkligheten och om den fungerade bättre för någon plats eller under vissa delar av året.

The main purpose of this thesis is to examine how the European Union through the Directorate- General (DG) of Education and Culture, are calling forth a constructed sense of European identity amongst the citizens of the Union.It is a discourse analysis, which can be described in twofold. Firstly, it is a mapping of the European discourse; i.e. how the European Union defines the identity it seeks to mobilise. Secondly, it examines whether or not there are similarities in the European discourse of identity and the traditional nation-building discourse of national identity.According to this thesis a European identity is articulated in cultural terms, whereby its members are said to share the same values and a common cultural heritage.To bring the people of Europe closer together and to deepen awareness of their "common" history, the European Union encourages all manner of meetings and exchange schemes between Europeans. Although its goal is to develop a feeling of belonging to a shared culture, the EU is also keen to preserve the specific aspects of Europe's many cultures.

Denna rapport redogör kompressorns beteende i en turboladdare för ett givet arbetsintervall. Med det ökande behovet av lösningar till att sänka koldioxidutsläppen så har turboladdaren fått fler och nya användningsområden. Från att till en början vara en produkt som används för att öka motoreffekten så bidrar turboladdaren idag till att minska motorerna med bibehållen effekt och på sätt minimera utsläpp av exempelvis koldioxid.Surge är ett kritiskt tillstånd för turboladdaren som bör undvikas då det oscillerande trycket som uppstår vid surge kan leda till att turboladdaren och motorn skadas. Hur surge-tillståndet förekommer och dess negativa inverkan på turboladdaren beskrivs i denna rapport.Utförandet av arbetet har skett med hjälp av KTH CICERO strömningslabb som drivs av Competence Center for Gas Exchange (CCGEx) som är ett samarbete mellan KTH och näringslivet, strömningslabbet är byggt för att kunna analysera turboladdaren (Garrett GT1752). I denna rapport används strömningslabbet för att få en bättre uppfattning om vad som händer med kompressorn när den arbetar i surge.

Background: At the turn of the year 2004/2005, IAS 19 replaced Tryggandelagen (TrL) and RR 29 as the accounting standard in Swedish concerns. This introduction was associated with a certain apprehension for the possible changes in the companies? pension liabilities and equity.Purpose: To illustrate the difficulties of the introduction of IAS 19 by observing how it differs from TrL, and what kind of problems these differences can cause.Procedure: Individuals who are well up in, and work with pension liabilities have been interviewed. After this follows an example of the calculated pension liability of a company, to illustrate the differences between the calculations according to TrL and IAS 19. To conclude the chapter, a comparison between a number of companies from the Stockholm stock exchange is made to establish their various actuarial assumptions.Method: The essay mainly follows the qualitative research method, since this method is more appropriate when the substance in the matter is based on detailed differences and opinions.Results and conclusions: The introduction of IAS 19 has taken time and been an expensive matter, although the expenses weren?t as great as feared.

The purpose of this master´s thesis is to examine how the cultural exchange function of Swedish libraries may be perceived on their websites. A further intention is to examine how the library websites are used at the present. Two quantitative web-based surveys have been sent out to a great number of Swedish public libraries. The first survey was directed to the webmasters of the libraries, in order to review the different services offered by the Swedish library websites of today. The second survey was conducted with library directors, in order to visualise what services they consider ought to be present on their own library website.

The ambition with this study is to look into and create an understanding for how an intranet can work as a support system in work processes in capacity as a source of knowledge. We want to enhance the understanding for which kind of knowledge that can be coded in and transmitted by an intranet, and which that is lost in this process. We also want to clarify what it takes to get this knowledge, in collaboration with the intranet, to support the work in an organization. It is a qualitative case study at a Swedish bank. It consisted of semi standardized, half structured interviews with five people in one of the bank?s local offices.

The focus of our study was to examine personal assistants and group home assistants experiences of stress at work, how they cope with stress and how it affects the relationship with the care recipient. The study is made out of a qualitative frame and based on interviews with two personal assistants and four group home assistants. Our theoretical perspectives consist of Aaron Antonovsky?s SOC theory, Richard Lazarus theory about coping and also sociologist Johan Asplund?s theory about social interaction. The result indicates that the experiences of stress are individual and varied among the participants while the presence of stress at work is a shared apprehension.

The purose of the study is to increase knowledge regarding systematic enviromentarl work in an organization that works with road services. Work on the road is done in a hazardous environment with constant danger regarding the life of the individual. The site of the work varies in accordance with where the needs ae . This requires skilled workers capable of working independently and that they are experienced din doing their own risk assessments in accordance with the individual believes that the situation calls for work to be performed safely. The study was conducted with a qualitative research approach in which four employees of different positions, knowledge, experience and vision to work in a hazardous environment were interviewed. The focus rests on the organization, management, and individual aspirations for a safe and secure working environment. The study adds weight to the relationship between the purchaser of the work and the organization as a prime contractor due to the compexity of the organization.

The Swedish retail business has been characterized by a small number of ruling distributors. These distributors have been affected negatively by the internationalization which has made it possible for international distributors to establish their stores in the Swedish market. These international distributors are focused on low price stores. Their establishment on the Swedish market has led to a decrease in market shares for the Swedish distributors, which has damaged their profitability. Another change that has affected the Swedish distributors is that the behavior and needs of the customers has changed.