Abstract                - ?Mergers and acquisitions ? How does the integration process affect the result in mergers and acquisitions?Date:                              May 31st 2012Level:                             Master thesis in Business administration, 15 ECTSInstitution:                  School of Sustainable Development of Society and Technology, Mälardalen UniversityAuthors:                       Mikael Hansson              15th May 1984                                         Jani Timonen                   12th June 1983Title:                              Mergers and acquisitions ? How does the integration process affect the result in mergers and acquisitionsTutor:                             Staffan BoströmKeywords:                   Mergers, acquisitions, synergies, cultural, competitive advantage, integrating, stakeholder theory and institutional theoryResearch questions:                   How has the integration process affected the outcome of the acquisition of Jokab and what can ABB do differently in future acquisitions?Purpose:                       The purpose of this master thesis is to identify the factors that affect a merger or an acquisition and the factors that make the integration process a success or failure.Method:                       The method used in this study is based on systems theory, this means that reality is explained as objective and completely as possible. The study is qualitative in nature, in which a deeper understanding of the subject mergers and acquisitions wants to be achieved. The study uses an abductive approach and the data used was both from primary and secondary sources.Conclusion:     The result of the study shows that the integration process is influenced by several factors. The most important factors from the acquirer are to have a time schedule, clear communication and a person in charge of the integration process.

Sammanfattning Titel: Elektronisk handel mellan privat och offentlig sektor Författare: Dawid Malesa, Tove Mantzakanis Handledare: Henrick Gyllberg Institution: Managementhögskolan, Blekinge Tekniska Högskola Kurs: Kandidatarbete i företagsekonomi, 10 poäng Syfte: Vårt syfte med denna rapport är att kartlägga de faktorer som hindrar näringslivets införande av e-handel med den offentliga sektorn för att kunna identifiera vilka problemområden som bidrar till att den privata sektorns anslutning till e-handel med offentlig sektor inte fått förväntad genomslagskraft. Vi kommer att undersöka dessa faktorer ur tre olika perspektiv, offentlig sektors, näringslivets leverantörer samt systemleverantörernas. Metod: Vi baserar vårt arbete på litteraturstudier av forskningsområdet samt insamling av empirisk data genom intervjuer med representanter från offentlig sektor, leverantörer till offentlig sektor och systemleverantörer. De genomförda intervjuerna är av kvalitativ karaktär och utgör det material som ligger till grund för analys och slutsatser. Slutsatser: Efter denna genomförda undersökning kan vi konstatera att de problemområden som är orsak till att införandet av e-handel mot offentlig sektor inte fått förväntad genomslagskraft kan identifieras som följer; ? Organisatorisk struktur inom offentlig sektor ? Teknisk infrastruktur inom både den offentliga sektorn och den privata ? Anslutningstiden ? Avsaknaden av standarder ? Avsaknad av kundkrav från offentlig sektors sida ? Brist på mognad för ett införande både inom den offentliga sektorn och den privata ? Informationsspridning inom samt mellan de tre aktörerna.

Syfte: Denna studie syftar till att undersöka huruvida vissa arketyper kan betraktas som mer effektfulla än andra vid marknadsföring. Vi ämnar även ta reda på om varumärken som använder sig av arketyper förmedlar starkare och tydligare känslor än varumärken som inte använder ett arketypiskt perspektiv. Metod: Data har samlats in från gruppdiskussioner i tre olika fokusgrupper med sex deltagare i respektive fokusgrupp. Fokusgrupperna bestod av manliga och kvinnliga deltagare som var över 25 år och representerade olika nationaliteter. Gruppdiskussionerna genomfördes på ett fastighetsföretag i Barcelona där vi fått tillåtelse att tillfråga de anställda att delta i studien. Under genomförandet av gruppdiskussionerna fick respondenterna observera 24 olika reklamfilmer, varav hälften med arketypiskt innehåll och hälften utan arketypiskt innehåll.

Företag investerar idag väldigt mycket pengar på att säkra sina fysiska och logiska tillgångar med hjälp av tekniska skyddsmekanismer. Dock är all säkerhet på något sätt beroende av den enskilde individens omdöme och kunskap. Hur går det avgöra att organisationen kan lita på individens omdöme och kunskap? Hur går det avgöra om en organisation har en god kultur kring säkerhet? Genom att utvärdera säkerhetskulturen kan organisationer få ett utökat underlag i riskhanteringsarbetet samt en bättre förmåga att hantera det som hotar verksamhetens tillgångar. Den forskning som finns idag på området säkerhetskultur är både oense kring vad som utgör god säkerhetskultur men framför allt hur kulturen ska utvärderas.

Title: The mortgage limitation and its impact on the mortgage marketLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Mattias Arnkvist and Magnus Vitasp PerssonSupervisor: Lars SteinerDate: 2011 ? MayAim: We have conducted this report to find out what effect the mortgage limitation has had on the mortgage market since its introduction in autumn 2010. The mortgage limitation has both before and after the introduction been a topic of discussion as it affects many and above all makes it diffucult for certain customer groups.Method: This report was written by a qualitative method. The report uses qualitative and quantitative data. The quantitative data we have in the report are printed literature in books, articles and journals as well as data taken from Internet.

The aim of this dissertation is to examine why smaller municipalities[1] in Sweden experience difficulties when implementing the 16 environmental objectives that are designed to solve Sweden's environmental problems.The theoretical framework used for this dissertation is implementation theory which provides three conditions that need to be met in order to have a successful implementation.  These three conditions have shaped the research questions that examine if Torsby municipality has the "understanding," "ability" and "will" needed to implement the decision correctly.  The dissertation employs a case study method to examine why Torsby municipality has experienced difficulties implementating the target: programmes and strategies for planning, which is an interim target to environmental objective number 15: A good built environment.  Qualitative text analysis and interviews with politicians and civil servants from Torsby municipality and the county administration board of Värmland have been conducted in order to answer the research questions.   The material used for this dissertation is mostly from the government bills that are the foundation of the Swedish environmental policy and the documents and reports about the environmental objectives that the National Board of Housing, Building and Planning (Boverket), the Swedish Environmental protection agency (Naturvårdsverket), and the Environmental objectives council (Miljörådet) have released.The result of this dissertation supports previous research which has shown that smaller municipalities have problems implementating the environmental objectives due to a lack of financial resources. This dissertation also shows that the problems can be due to a lack of understanding the purpose of the objectives.  This leads to a lack of political will to implement the objectives.  Since the municipalities do not have the political will to implement the objectives the appropriate resources needed for a successful implementation are not appointed and therefore the municipalities are not able to fully implement the environmental objectives. [1] Municipalities with less than 20 000 inhabitants..

On commission of the County administrative board in Värmland County a method was developed for analysis of the occurrence of artificial land use at lakes and watercourses. With artificial land use is meant land significantly affected by man. Two bases have been used to carry out the analysis. In one of the analysis the vegetation database and in the other GSD¹-Marktäckedata (land cover data) was used (this method has been used by County administrative board in Jönköping County).The analysis comprises all watercourses within Alsterälven river basin. The digital water bodies are created by the Swedish Meteorological and Hydrological Institute on the basis of GSD-Översiktskartan (general map).

The main purpose of recruiting is to find a job candidate who meets the demands of formal and informal competence at the same time as the candidate should be seen as the right person to the right place. Several job advertisements in the areas of finance and administration has at least two years of work experience as a demand before individuals can be seen as an appropriate job-candidate, hence it becomes a sort of ?catch-22? for graduates with no prior work experience. The purpose of this study is to create a better understanding for recruiters? approach and attitude to hiring individuals who only have a university degree.

ABSTRACTTitle:The town's largest employers, is there a need to exchange?Level:Final assignment for Bachelor Degree in Business AdministrationAuthor:Emmelie Eriksson, Malin StrömSupervisor:Lars EkstrandDate:2012 ? JuneAim:?Gain a deeper understanding of the topic corporate culture?Get an understanding as to how corporate culture influences the daily operations?Possibly be able to help with any concrete to help the investigated company toimprove its corporate cultureMethod:Data collected through both quantitative and qualitative surveys in the form of aquestionnaire answered by 71 people, three interviews with the employees with leading rolesat the investigated company and an observation. The material is analyzed with a hermeneuticsapproach, which means that we have assumed facts and then built our work on trying to findan understanding and to draw our own conclusions based on the perspective that we found.Result & Conclusions:The results of this study show that the company needs to work on itscorporate culture. We have found a few points we would like to improve in the company weexamined. We believe that it is the company's reputation and it begins already in thecompany's own recruitment process it is the main finding from our study.Suggestions for future research:Interesting would be to seek employment with thecompany you want to investigate to see how the whole recruitment process goes on toperform deeper analysis, another idea would be to ask the employees that enjoy to work thereagainst those who does not enjoy to work at the company to find the basic building blocks ofcorporate culture to this particular company.

The rise in prevalence and severity of obesity and related diseases imposes increasing costs on society. The objective of this thesis is to discuss and estimate the possible effects of a so-called fat tax as a tool for minimizing these costs. Two alternatives for differentiation of the value-added tax (VAT) on food are compared. The first alternative is an increase of the VAT levied on food containing saturated fatty acids. The second alternative is a subsidy on fruit and vegetables in the form of a VAT at zero percent, instead of today?s twelve percent.

ABSTRACTTitle:The town's largest employers, is there a need to exchange?Level:Final assignment for Bachelor Degree in Business AdministrationAuthor:Emmelie Eriksson, Malin StrömSupervisor:Lars EkstrandDate:2012 ? JuneAim:?Gain a deeper understanding of the topic corporate culture?Get an understanding as to how corporate culture influences the daily operations?Possibly be able to help with any concrete to help the investigated company toimprove its corporate cultureMethod:Data collected through both quantitative and qualitative surveys in the form of aquestionnaire answered by 71 people, three interviews with the employees with leading rolesat the investigated company and an observation. The material is analyzed with a hermeneuticsapproach, which means that we have assumed facts and then built our work on trying to findan understanding and to draw our own conclusions based on the perspective that we found.Result & Conclusions:The results of this study show that the company needs to work on itscorporate culture. We have found a few points we would like to improve in the company weexamined. We believe that it is the company's reputation and it begins already in thecompany's own recruitment process it is the main finding from our study.Suggestions for future research:Interesting would be to seek employment with thecompany you want to investigate to see how the whole recruitment process goes on toperform deeper analysis, another idea would be to ask the employees that enjoy to work thereagainst those who does not enjoy to work at the company to find the basic building blocks ofcorporate culture to this particular company.

Efter de organisatoriska förändringarna i vård och omhändertagande av äldre där kommunen har tagit på sig ansvar för vård och omsorg av äldre har personalens arbete på äldreboenden blivit allt mer medicinskt inriktad. Vårdbiträden och undersköterskor har i praktiken fått ett stort ansvar för läkemedelhantering inom äldreboenden. De har även blivit kontaktförmedlare mellan patienten och den medicinsk kompetenta sjuksköterskan som numera har en konsultativ roll. Alla undersköterskor och vårdbiträden, som har deltagit i undersökningen hanterar läkemedel i sitt arbete, något som de inte har formell kompetens för. Arbetsuppgift kan dock delegeras när den reella kompetensen finns.

Abstract Master Thesis in Business Administration, School of Business and Economics at the Linnaeus University, 2013 Authors: William Funseth and Tobias Åkesson Supervisor: Magnus Willesson Examiner: Sven-Olof Yrjö Collin Title: The liquidity route to more informed investment decisions - A study on the relationship between concentration of ownership and liquidity on Nasdaq OMX. Background and problem: Previous studies have shown that liquidity can explain differences in returns in corporate shares, the company's cost of capital and the valuation of the company. Based on the effects of liquidity we developed a research question concerning how concentration of ownership effects liquidity of corporate shares the studies conducted for companies listed on Nasdaq OMX during a period with major changes on the stock market and is also investigating weather other company-specific differences can explain differences in liquidity. Purpose: The study's purpose is to study the relationship between ownership concentration and liquidity, and whether other factors might explain differences in liquidity. Method: The study is conducted with a quantitative method and it?s based on data collected from 2006-2011 for companies listed on Nasdaq OMX.

Bakgrund: Abort innebär att en redan etablerad graviditet avbryts. Planerad abort avser en abort som är framkallad. Livmodern utryms via läkemedelsinducerad metod eller med ett kirurgiskt ingrepp. Abort styrks av abortlagen som innebär att abort får utföras till och med graviditetsvecka 18. Efter graviditetsvecka18 krävs ett godkännande från Socialstyrelsen.

Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE05E, spring semester 2013 Title: Non-profit sport associations management control- A multi case study of management tools Authors: Christoffer Ahlgren, Emelie Andersson and Emelie Nilsson Tutor: Anders Jerreling Examiner: Elin Funck Background: Non-profit sport associations activate a large number of people in Sweden and have a great impact on the social community. Because of the increasing complexity to operate sport associations some are experiencing serious financial problems. The daily financial work has a major impact on how the future unfolds for the sport associations. An adverse economy not only creates complications in the economic field, it also affects the sport itself. Purpose: Our purpose with this paper is to describe and explain how the economy is controlled in non-profit sport associations and the tool that is used to support this process.