Mergers between companies has become more and more common in Sweden and in the rest of the world with the motive to increase the competitive strength in the current markets and has an important role within organisational development of companies. When organisations merger there is not only buildings and objects that are put together but also their individual organisational structures, people, values and cultures. This can be a difficult process and can affect many people in how they think conscious as well as unconscious, feel and react.The purpose of this thesis is to gain a deeper understanding of how employees are affected following a merger when changes in the organisational culture come up, and how these changes are expressed.This thesis is delimited to investigate only one company, Skruf Snus AB and only focus on their business and employees in the region of Stockholm. The thesis contains a qualitative investigation with semi structured interviews that has been carried out with eight employees at Skruf Snus AB. The thesis is partly based on a model of Schein which describes the different levels in organisational culture and partly on some theories about reactions to change in relation to the integration between the employees following a merger.The results of the investigation indicate that with a merger the whole organisational culture is affected and therefore also the employees.

Background/aim: The purpose of this sociological study "Genus in the Child's Best Interest" was to, from the Administrative Court's decree about the child's own behavior, further clarify the concept of the child's best interest by studying how the concept is expressed in decrees with focus on genus.Theory: Three genus theories, to compare girls and boys, Mary John's power theory, the grown ups definition of what the reality is and what it should contain, and a labeling theory, where the people with power are the ones to define what's normal and what's not, have been used to analyze the result in this study.Method: A content analyses was used to analyze the decrees, with the focus on girls and boys between the ages of 12 to 19, where they have been forced into treatment by the law.Result: The concept of a child's best interest does make a difference between girls and boys in the decrees, and the girls have more power because they have more room to express themselves and are less responsible for their thoughts and actions. The concept is possible to use, but the definition is subjective and could be colored by the societies values and norms..

In today?s society computers are getting a much more important role. To get a computer to work as intended it has to be programmed. A computer program is written with programming languages. There is an abundance of programming languages available today and there are many differences and similarities between them.

This thesis is ordered by Peab Sweden AB Regional Jönköping and concerns of warranty inspections.The intention is to work out a basis, which show the most common complaints is the warranty inspections, and make a small analysis on what causes them to be. The report also presents possible solutions to prevent the occurrence of defects. It also covers the issue of how the client looks at Peabs way to overcome the objections of warranty inspections. The report has the following issues:?What are the most common errors observed during the warranty inspection??What are the causes of complaints??What can be done to reduce the number of complaints??How the customer thinks that the complaints be addressed?Twenty-five Guarantee survey records from the projects Peab has done in recent years has been the starting point for the investigation.

Borglund et al. (2012) argues that today it is becoming increasingly important for companies to work with CSR because stakeholders are more engaged in issues related to social responsibility and the environment. However, much research shows that it does not play a major role how companies work with CSR issues if the information does not reach the final consumer. The focus of this paper is therefore to examine how some of the major clothing companies communicate about their work with CSR issues and if consumers believe that they have the information needed to make an informed purchasing decision that support sustainable development in the garment industry. Our study has among other things found evidence that companies doesn?t reach out with information about their work with CSR.

The phenomenon of social gaming is essentially an IT-service that people worldwideuses on a daily basis. This particular market is also young and generates tremendousamounts of data, which, from a data managing perspective, makes it naturallyinteresting. Throughout this thesis the social gaming market is described from the datamanaging and different actors perspectives. This is done by using literature reviewing,interviews with companies and analysis based on that information. The thesis initiallypresents important and central terms as well as different techniques.

Purpose: To examine how IR-related press releases affect share price for stock companies, and to explore how said companies practice Investor Relations.Methods: The study was conducted using an event study as well as e-interviews. The event study has a quantitative deductive research approach where the market model is used for calculating the abnormal return based on press releases. The e-interviews have a qualitative research approach and follow a semi structured interview guide. The study includes all listed stock companies within the Swedish construction industry and includes press releases from the last decade.Theory: The study is based on the efficient market hypothesis and its semi strong form, theories within Investor Relations and previous research.Results: The event study shows a significant negative abnormal return during a four day period starting the day after the press release event. The negative abnormal return could derive from investor relations being used by companies as damage control, or that the investors? expectations are too high as a result of IR.

Aim: The purpose of this study is to examine and analyze how insurance companies work to create value and confidence in their brands and then compare whether consumers perceive brands as companies seek.Method: The study is a gap analysis of both qualitative and quantitative in nature containing both interviews with insurance companies and a survey carried out on consumers. The study has been developed by analytical induction.Data: Consists of interviews with representatives from the insurance companies and survey responses from 99 consumers.Conclusion: From the study it can be concluded that the insurance industry is unique in its kind as a difficulty and complexity is obviously applicable to convey an overall impression to the consumer, which in turn will produce a brand value to the company. Creating a high brand value through good marketing where it maintained a good congruence between firms striving and consumer perception, is according to the scientists complicated because the lack of perceived quality affects the the big picture..

Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company.Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level.The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences.The purpose of the thesis is to identify and analyze eventual problems when applying the legislation.

How do you see on natural science within preschool? Does education and interest play a role for how the educationalist works with natural science? And is the children?s interest for natural science affected by the educationalist, what does the educationalist think himself? These questions have I under my teachers training and under deputyship in preschool asked myself and these questions lies to behalf for my investigation. I interviewed five educationalists on different preschools for my investigation.My investigation resulted in that I have been able to see a certain conjunction between how you work with natural science in preschool and the educationalist education or interest. What also plays a role is that you often associate natural science with knowledge of nature. The educationalist seems overall positive to natural science, but depending of a lack of knowledge it feels strange and difficult.

Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the documentation on the grounds that the tax office to review the pricing of transactions that occur within multinational corporations. The purpose of the law is that companies should apply a transfer pricing that meet arm's length principle, which means that internal pricing reflects market prices. The EU Commission has, together with the EU member states formed a Forum, the EU Joint Transfer Pricing Forum (JTPF), since cross-border trade within groups constitute a threat to the internal market. The Forum has drawn up a code of conduct which includes a model of documentation.

This thesis will through the use of various approaches determine the key drivers for dividend payouts for A-listed Swedish firm. The time frame reaches from 1997 to 2003 an the thesis covers 48 companies..

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

Background: Small businesses are key participants in the growth at the Swedish market, partly for the labour opportunities, the technology and economic development. These companies should get resources to grow, both political and economic resources. The medtech companies in an introduction and expansion phase meet with problems concerning the financing of their growth. Key participants whom offer financing are Venture Capitalists.Purpose: The purpose of this study is to examine Venture Capitalists demands on medtech companies in an introduction and expansion phase. A comparison between the demands and how well medtech companies achieve them will be done.

Background: Balanced scorecard is a relatively new strategy in analysing activities in a company. To carry out a strategy in an organization a successful implementation is very important. Strategy implementations are unique for each organization and to succeed it has to be formulated and implemented with the individual companies particular conditions as starting- point. A problem is that the implementation sometimes is treated as a small detail in the planning process. This problem depends on how the strategic plans is carried out.