By identifying effects that a buyout-firm has on management control systems in its portfolio companies, the aim of this thesis is to explain how such effects differs between the companies and finally to explain why the effects differs even though the companies are owned by the same buyout-firm. The study is conducted as a qualitative case study based on interviews with representatives from the studied buyout-firm and three of its portfolio companies.By analyzing the empirical findings with frameworks and theories within management control systems and value creation, we cannot only identify effects that are common for all portfolio companies but we can also observe differences between the portfolio companies.The identified effects that are common for all portfolio companies are: increased internal reporting burden, increased perceived risk of getting laid off among managers and co-workers and replacement of the board immediately after acquisition.The effects that are observed only for two portfolio companies are: increased focus on short-term planning, higher financial targets, replacement of company management upon acquisition and moving of decision authorities to higher organizational levels. Differences are observed although the portfolio companies are owned by the same buyout-firm due to: differences in management and co-workers equity stake in the portfolio companies, differences in business complexity and differences in planned exit-horizon..

The purpose of this study was to gain insight into refuges experience of traumatic events such as torture, political persecution, war, natural disasters and other trauma. For the study used theories which, inter alia, deals with many of the refugees coming to Sweden is influenced by various psychological trauma and may be accompanied by torture, political persecution, war, natural disasters and other trauma. To this study, a survey with 40 participants, 17 women and 23 men. There was also an interview on the Internet with a refugees consultant within the Red Cross. The men had higher average than women in all the perceived problems.

The aim of this master?s thesis is to study librarians? views on children and young people as Internet users in Swedish libraries. It examines what types of problems and possibilities the librarians see with children?s and young people?s use of the Internet, how these problems might be solved, and what they think about regulations and filters. Qualitative interviews were conducted with nine librarians, and their statements were analysed with David Buckingham?s After the death of childhood as a theoretical foundation.

This report is a description of a developed educational simulator over rail vehicles and its components. The simulator is a hardware-based prototype over a door system on rail vehi- cles. System specialists and technicians will use the prototype. The Simulator should give the user a technical demonstration on how components work in a door system. The proto- type consists of motor, switch, relay and sensor.

Background: Miscarriage is one of the most common complications connected to pregnancy, every fourth woman undergoes a miscarriage during her lifetime. There is often no medical explanation why miscarriage happens, although the risk may increase due to certain factors in lifestyle or diseases. During incomplete miscarriages medical or surgical treatment is needed.Women are treated at surgical or gynecological departments and the period of treatment is often very brief, on some occasions not even a day. Therefore, the nurse faces a great challenge in meeting the women?s needs during the period of treatment.Aim: The aim of the study is to illuminate womens experiences of miscarriage and the treatment they experienced.Methods: A systematic literary study containing 13 articles.Results: Miscarriage is an individual experience and many women are affected emotionally and have many strong feelings afterwards.

This work is a study of subject teachers in social studies and science understand the concept of sustainable development. The work uses a qualitative and a quantitative approach. Teachers in various schools and stages have been answering questions about how they perceive sustainability, how they implement it in teaching and if they feel that school is important for the future of sustainable development at large.The theoretical background is based on environmental ethics as well as the different meanings and definitions of the concept of sustainable development. These theories and definitions are coupled with the empirical results.The study concludes that all teachers throughout the study perceive the concept of sustainable development as something ecological, something that has to do with nature. A few teachers also state economic and social dimensions.Questions about how the teachers in the study implement the concept in their teaching can be seen as three different approaches.

Within the next five years about 15 % of the Swedish forest owners that will undergo a succession of ownership. Presently the most common way to acquire a forest estate in Sweden is to acquire it within the family. To decide to let go after a whole life as a forest owner and manager of your own land is for many people a hard decision to make and often requires a long process. The complex process that a succession of ownership often is includes both questions about economy, legal aspects and regulations, taxes and questions of more personal nature, often called soft issues. These personal aspects or soft issues are important and can if handled poorly or not at all negatively affect relationships in the family for a very long time.

Dogs presenting with vomiting and abdominal pain, are common patients at the small animal clinic, and the reason for these symptoms can have various aetiologies. One common reason for these symptoms is obstruction of the small intestine caused by a foreign body. Obstruction of the small intestine is best diagnosed by using radiography, contrast-study if needed, and ultrasound. To avoid further examinations, diagnosis from plain radiographs is preferable. One of the signs of illness one can detect from these examinations is a dilation of the small intestine proximal of the obstruction, caused by gas or fluid; ileus.

Williams, E. 2003 Radiologic sign of lung oedema in the dog and cat. To determine if the descriptions of lung oedema in the literature accurately describe the presence and frequency of radiologic signs, thoracic radiographs of 55 dogs with mitral regurgitation due to endocardiosis (ME), 46 dogs with dilated cardiomyopathy (DCM), 9 dogs with hunting oedema, and 20 cats with hypertrophic cardiomyopathy (HCM) were analysed. The location, type (diffuse or patchy, without or with air bronchograms) and presence of pleural oedema, bronchial wall thickening, widened pulmonary veins, and heart enlargement with subjectively and by the VHS measurement, were determined, and analysed by chi squared test with respect to disease. The dogs nearly always had diffuse oedema, whereas 35% of the cats had a patchy pattern, which agreed with the literature. The common occurrence of cranioventral and caudioventral oedema in heart failure was not described.

Problems with wild boars are increasing in Sweden and some people argue that the wild boar population must decrease. This is mostly the opinion by farmers, while the hunters want more wild boars in Sweden. Today the population is the strongest in the south of Sweden and in the eastern parts of the country. However the population is growing stronger in other parts of Sweden as well. The population origins from these areas where they escaped from pens around 1970.

Sammanfattning.Uppsatsen är baserad på de intervjuer som jag gjort. Jag tar reda på bakgrund och orsaker till varför man väljer att komma till Sverige för att leva och arbeta. Det kan finnas många skäl till varför man väljer att flytta till ett annat land.Vi lever idag i en globaliserad värld där allt som görs lokalt får en global påverkan. Pengar och företag flyttar runt i världen utan att ta hänsyn till nationella gränser. Människor i västvärlden har stora möjligheter att resa och arbeta i större utsträckning än tidigare.

The purpose of this thesis is to investigate and analyze existing law concerning joint owner-ship in agriculture and forestry businesses. Joint ownership often arises through a succes-sion of ownership, therefore we will go through the most useful methods.Even if the owners of agriculture and forestry businesses are getting older, the numbers of succession of ownerships are still low. A succession of ownership is important to plan and its time is demanding. Often it takes three to five years for the completion of a succession of ownership. Therefore, owners must start their planning in time and think about what is to come of their business.

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. The different languages have their advantages and their disadvantages where some of them are intended for fast performance, some to be cheap on memory usage, and some are developed to be easy to program on. In our thesis we have chosen to compare four of todays most common languages, C, C++, Java and Python.

Denna rapport är sammanställd av två studenter vid Luleå tekniska universitet under sommaren och början av hösten -08. Rapporten grundar sig i att IT-företaget Medius AB har haft en kraftig tillväxt och vill se över möjligheterna med att expandera delar av sin forskning och utveckling (FoU) utomlands. Under de senare decennierna har det blivit allt vanligare för företag i västvärlden att flytta delar av sin verksamhet utomlands. Till en början var det främst de stor industriföretagen som stod för utlandsetableringarna och då handlade det främst om att etablera försäljnings- och produktionsanläggningar. Företagen har på senare tid kommit till insikt om den stora potential som finns med att även förlägga FoU-verksamhet i andra länder.

Internpriserna sätts utifrån organisatoriska mål, däribland vinstmaximerande mål, vilket innebär för den multinationella företagsgruppen att den globala vinsten ska bli så stort som möjligt. Följaktligen leder detta incitament till att intäkterna fördelas inom koncer-nen, dels för ett vinstutjämnande syfte och dels i beskattningssyfte, som kan åstadkom-mas genom prissättning på transaktioner mellan företagen i gruppen. Vinstutjämnande syfte kan innebära att moderbolaget skjuter in kapital i ett dotterbolag som presenterar ett underskott genom en högre internprissättning av produkttransaktioner mellan de båda. Dessutom kan det genom en högre prissättning av interna transaktioner ske en dold vinstöverföring genom att företagen överför vinster från företag i ett land med hög skat-tebas till ett land med låg skattebas och på så vis undkommer en högre beskattning. Det ligger således i skattemyndigheternas intresse att interna priser är korrekta och inte manipuleras.