This thesis examines the established theories on the phenomena of merger of equals. In contrast to an acquisition, a merger of equals is complex since the very nature of it entails that none of the involved parties are in control. Merger of equals are therefore viewed as one of the most difficult types of partnership and data show that over fourty percent of all mergers fail to achieve their targets. Still, research on the phenomena is limited. The main purpose of this thesis is to analyse the implicit factors to why a merger of equals fail.

The main goal with the master thesis has been to do a status evaluation of the chain machinery with its start chain and wire to secure the production on a short basis due to that a reconstruction is not planned at this time. An evaluation of the condition of the start chain and the rollers in the chain depository has been done. An offer has been requested for a new start chain and the evaluation of the start chains may be a basis for the decision taking. The production has been able to go on, although it has arisen some problems which have been difficult to find the causes for. There is no gathered ?picture? of the machinery status and a mapping of each machinery has been compiled of comprehensive logs.

The purpose of this master thesis is to describe and analyse the development of the library history in the municipality of Karlsborg. This is done with a comparison to the library development in Sweden as a whole and in particular to the cities of Lidköping and Halmstad. I have worked according to the following questions: 1. How did the libraries develop before the municipality took over? 2.

Intercropping involving trees is called agroforestry and makes it possible to get higher production for every area unit. The trees can function as food, fodder, fuel, medicine; prevent mark erosion and much more. Agroforestry can also be combined with animal husbandry. The aim of this study was to document the animal production systems used by rural small-scale farmers maintaining ruminants and using agroforestry in the northern province of Rwanda. The farmers using agroforestry is expected to have higher milk yield than average due to homegrown protein. The method used during the study was semi-structural interviews with booth open and closed questions. In order to get in contact with farmers that matched the criteria; small-scaled rural farmers with ruminants and using agroforestry, the ?Vi Agroforestry Programme? (Vi-Life) in Kigali were contacted and the staff worked as supervisors, translators and contact with the farmers throughout the study. During the study nine individual farmers, two cooperatives breeding sheep and one group interview were conducted.

Smallholder farmers in Uganda suffer from declining productivity. With a rapidly increasing population, marginal land is taken into production and the current land management leads to loss in soil fertility and escalation in soil erosion. There are studies indicating that the use of agroforestry increases soil organic carbon (SOC) compared to systems without trees. Soils which are high in carbon have many advantages, for example better water holding capacity, which can reduce stress on crops during drought. The aim of this study was to determine the effect agroforestry has on SOC concentration in small-holder farming systems in Uganda. The intended system to study was farms practicing agroforestry methods or not in intercropped plantain (cooking banana) fields.

Environmental management systems are a way of systematizing and streamlining an organization's environmental efforts. Within its EMS the organization determines it´s environmental policy and various environmental objectives. In order to achieve their environmental objectives the organization produces action plans that describe how they will work towards the objectives. Stora Enso Skog AB´s districts have been assigned to produce action plans for the company´s environmental objective of 90 % approved everyday nature consideration in final felling and any targets included within this objective. The purpose of this study was to investigate how the districts work with these action plans and how this could be improved.

Families with limited financial resources risk social exclusion in today?s consumption-based society, where status and identity are tied to items like clothing, gifts and activities. Limited financial resources can therefore often lead to social isolation because consumption is central to social participation, something that can rarely be prioritized in poor families. In preschool, unclear policies on extra costs can negatively affect families. The purpose of the study was to investigate how socioeconomically vulnerable families experience and are affected by the preschool and its requirements, as well as how preschool teachers work to reduce the economic gap among families in the preschool context.

Ett mönster är uppbyggt av ett motiv som upprepas. Denna upprepning kan fortsätta i all oändlighet. Hållbar antyder långsiktighet. Mönstrets övergripande egenskap är oändlighet. Hur kan denna egenskap hos mönstret nyttjas inom mönsterdesign för att främja hållbar utveckling? Det här kandidatarbetet undersöker mönsterdesignens möjlighet att verka för hållbar utveckling genom att se till begreppet mönster ur ett bredare perspektiv, samt i relation till design för hållbar utveckling.

The pupose of this study is to qualitatively study how teachers at a high school work with the schools demokratic mission under the management by objectives and what the policy document says and how the students can partcipate in different issues. My question fomulations are: What does it say in the governing documents about schools democratic mission and student influence? How do teachers concretely work to implement the values of democracy and student influence? How can the class councils used as part of the school's democratic mission? The theoretical frame of the study is about the school democracy mission and the possibilities and limits.  Futhermore a brief review of the fundamental values of the school are presented, followed by how the democratic process works.I used the qualitative analysis in order to find a lot of information about a small amount. Its strength is to convey a lot of information about a small number of observations and if the material is small in size.

The purpose of these theses is to show the financial economical situation during the change from conventional dairy production to ecological production. The thesis is accomplished by collecting information from literature and interviews where needed. The target group of these theses is dairy producers who will transform their production from conventional dairy production to certified ecological dairy production. The theses emphasise on the economic situation during the adjustment years. For this I have studied a presently producing dairy farm.

Sweden was transformed to a democratic industrial society in the late 19th century. Political influence had been bound to the four estates, nobles, clergy, burghers and farmers. The reforms of the 1860s moved Sweden towards political democracy with universal suffrage. At the national level a two-chamber parliament was established in 1866. Political power should now be a function of economic status.

SCA is the largest private owned forest owner in Sweden, with an ownership of 2 million hectares of productive forestland. To manage the planning of such large areas and to fit the traditional organization structure of a Swedish forest company, the planning approach is subdivided into three stages; strategic, tactical and operational. The strategic part, based on a statistic sample of stands, returns a harvest level estimate which should then be implemented at actual sites in the tactical part. This procedure can lead to incompatible solutions as the strategic solution is not necessarily possible to translate into actual sites in the tactical plan. The geographic aspect is important in tactical planning due to the large costs for moving equipment and maintenance of a large number of forest roads.

In the global and rapidly changing society Environmental scanning is becoming a more and more important tool. Today it is not the availability of information that controls an organizations behavior, but the information that the organization chooses to absorb. This is the case for a multinational cooperation as well as for the local golf club. Swedish golf clubs have during the last 100 years had an amazing development and today there are almost 600 000 registered Swedish golf players. The development has however stopped and even declined some during the last couple of years.

Skälby park is situated approximately 2,5 km northwest of the central parts of Kalmar and is one of fi ve town part parks. Originally Skälby consisted of a village of four farms. In 1965 the municipality in Kalmar bought Skälby and the agriculture ceased to appear. The land was parcelled out into plots and new roads. Only the area surrounding the old buildings remained, turned to a park.

Individuals considered as tax residents in Sweden may if they are working abroad for six months alternatively one year be granted a tax exemption concerning the income originating from the work abroad. Short intermissions (kortare avbrott) are permitted without impact on the tax exemption, however this requires that the intermission is not placed in the beginning or in the end and that the stay in Sweden does not exceed 72 days a year. A time limit regarding intermissions in a third country is however not regulated. There-fore the Swedish tax agency (Skatteverket) has published a non binding standpoint which regulates the entire intermission allowed to a maximum of 96 days a year whereof 72 days may be spent in Sweden. The definition is more extensive than earlier and uncer-tainty occurs as to whether the extension contradicts the principle of legality.The purpose of the thesis is to investigate the value of the Swedish tax agency?s stand-point concerning short intermissions.