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.

This Master?s thesis is one of two parts of a combined project called Sustainable development around the Lake Victoria, the purpose of which is to investigate the importance of local anchoring and active participation in the work towards sustainable development. The present study aims to investigate whether men and women are empowered by the participatory rural appraisal (PRA) process promoted in their villages by the VI Agroforestry Project Masaka/Rakai. The study is primarily based on interviews with farmers within the project area and brings up a local perspective on the concepts sustainable development, active participation and empowerment. The study shows that to improve the farmers? livelihood and to create a sustainable development in the community, the farmers have to be actively involved in, and in control of, the process.

This study, carried through interviews with six individual elderly persons, describes their stories in regards to how they experience growing old in Sweden as well as the connection between having a different ethnic background in the aging process. Therefore, the main purpose of this study is to highlight important themes and issues, i.e. the shortcomings and the advantages of growing old in Sweden, which these persons experience in their everyday life. As many of them have not by their own choice chosen to grow old in Sweden, the importance of having a relationship with fellow countrymen, being able to communicate in their own native language as well as have a basic knowledge about the elderly care system are aspects these individuals emphasize to be of great importance. The result of this study, based on several theories that reflect over individuality and perspective ethnicity, indicates that aging is based on an individual primary process experience and that there are no rights and wrongs of how one should deal with/experience the growing old process.

The purpose of this thesis is to describe the work process and the results of our work with developing a web based auction system for students at Linköpings University. The present options open for students to sell objects within the University is limited to a billboard that doesn?t support bidding. Because of that a system was developed to offer an environment where they could present there objects and let demand set the final price level. A new function in this process is the option of alternate ways to end an auction with the intention of eliminating some of the problems that exists within the currently available web based auction systems with last second biding..

Från att tidigare använt sig av budget som styrmedel har många av dagens företag börjat söka efter nya och kompletterande styrmetoder. Balanced scorecard utvecklades i syfte att fylla det behov som fanns för alternativa och kompletterande styrmetoder. Balanced scorecard består huvudsakligen av fyra perspektiv. Dessa perspektiv är: det finansiella, kund-, process- och förnyelseperspektivet. Vårt huvudsakliga intresse i dena uppsats har fokuserats på förnyelseperspektivet samt medarbetarnas kompetens som en viktig framgångsfaktor för att nå de mål vilka företaget ställt upp.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

Managementmodeller med inriktning mot processorientering blev populära i slutet av 1980-talet och början av 1990-talet och ett flertal olika modeller togs fram, marknadsfördes ivrigt av konsulter samt implementerades i många företag. Några av dessa modeller fick större genomslagskraft än andra. Många av dessa modeller blev så kallade managementtrender som fick stor uppmärksamhet under en period men sedan försvann. Litteraturstudier förde oss in på att Total Quality Management (TQM) och Business Process Reengineering (BPR) är två modeller som rönt stor uppmärksamhet. Det som intresserade oss vid litteraturstudierna var att studera hur dessa modeller upplevs i näringslivet idag, 10-15 år efter att de slagit igenom.

The purpose of this thesis was to illuminate how festivals are building their brand. We aimed to investigate how festivals build their brand equity and how they use their web site as a brand-building tool. In order to understand the brand-building process within festivals, a case study was conducted based on interviews with three respondents from three different festivals. The study has shown that festivals are aware that the brand constitutes an important competitive advantage. They use both online and offline marketing tools in their brand building process.

The purpose of thesis was to investigate and compare how two companies within pharmaceutical industry and nuclear power industry are currently working with quality development regarding continuous improvement and Lessons Learned in business processes. In addition, a simple comparison was made with the automotiveindustry.McNeil AB are improving their processes continuously and are according to the findings of this report performing well in their pursuit of world-class pharmaceutical production. They have a well functioning process regarding improvements proposed in weekly improvement meetings engaging all employees. However, during interviews it was made clear that the functionality of the process which administer improvement proposals generated in addition to, or beside the weekly improvement meetings, were inadequate. McNeil AB is proposed to administer this through an IT solution instead of by paper and e-mail, that simplifies the process of adding, implementing and follow up an improvement proposal.The nuclear power plant Ringhals AB recently made major improvements in their business processes as well as the plant itself.

The purpose of this project is to study Partab's material distribution process, furthermore identify critical problem areas within the company. Further the aim is to provide suggestions to new work procedures regarding material distribution and related processes. Appropriate literature has been used as a support in this process. The main goal of a commercial company is to generate cash flow, and maximize the return on investment. Streamlining material supply and the use of material is a part of this process. Virum and Persson define logistics as: "Logistics is the approach and principles founding the process of planning, development, coordination, organisation, management, and control of material distribution from supplier to user".

The interest in building low energy houses has increased along with the rising engagement inthe climate questions. With the advancing energy prices it is highly suitably for those whobuild and administer their buildings in long-term to build energy-saving houses. 40 % ofSweden?s total energy consumption constitutes of the energy in residences, therefore it iscrucial to take advantage of all the free energy as we possibly can. With crucial questions likequality of living and profit low energy building is a subject that concerns us all.Three proposals for apartment blocks are presented in this work on a real estate in Stockholm.Each proposal is developed through unique processes of design with the purpose to displaypossibilities to deal with the energy requirements of today and tomorrow through energybased architecture.The first proposal is an apartment block based on a traditional design process, the demands ofthe property owner and it?s affected by opinions from architects.

Denna kvalitativa fallstudie utgår från det teoretiska ramverket om teorin och metoden 'de förtrycktas teater'. Augusto Boal formade 'de förtrycktas teater' utifrån tanken om att teatern skulle vara ett vapen för folket i förändring av samhällets strukturer och normer. Teorin och metoden appliceras på fallet; Antanas Mockus teatrala aktioner för förändring i Bogotá. Frågeställningen gäller Hur teater kan fungera som metod för att skapa samhällsförändring? och På vilket sätt Antanas Mockus har använt 'de förtrycktas teater' i sitt arbete för samhällsförändring i Bogotá? Resultatet når en diskussion om att deltagande är vitalt i skapandet av samhällsförändring och det specifikt genom teater som metod.

Uppsatsen avhandlar Rapid Dominance genom Shock and Awe. En teori utvecklad av författarna Ullman och Wade som publicerades i ett paper 1996. Papret vid namn Shock and Awe, Achieving Rapid Dominance var ämnat att utveckla ett nytt sätt för den amerikanska militären att planera och genomföra operationer på. Efter det kalla krigets slut skulle oundvikliga förändringar av den amerikanska militärens resurser ske. För att hantera denna förändring ville författarna utveckla ett koncept som skulle kunna fungera som en doktrin i framtiden.

Vi har i vår studie inriktat oss på att undersöka fastighetsbolag då de genom olika tolkningar av Redovisningsrådets rekommendation nummer 24 har möjlighet att klassificera sina fastigheter som anläggningstillgångar alternativt omsättningstillgångar. Syftet med vår uppsats har varit att förklara varför företag väljer att klassificera sina fastigheter som de gör. De teorier som ligger till grund för vår undersökning är agentteorin, den positiva redovisningsteorin samt den institutionella teorin. Agentteorin och den positiva redovisningsteorin utgår ifrån att aktörer handlar utifrån ett nyttomaximerande perspektiv medan den institutionella teorin förklarar institutioners påverkan på kollektivets beteende. Med utgångspunkt i dessa teorier har vi utvecklat de hypoteser som ligger till grund för våra statistiska tester utifrån vilka vi förklarar varför företag väljer att klassificera sina fastigheter som anläggningstillgångar alternativt omsättningstillgångar.Vår undersökning har utgått ifrån sekundärdata som främst är hämtad ur årsredovisningar.

This paper aims to shine a light on the challenges connected to the implementation of a process focused way of thinking in a public service organization. To this we have conducted a series of qualitative interviews, primarily from participants of a university driven project. The project aims to teach decision making employees of public service organizations how to use process modeling techniques to increase their efficiency. We have also interviewed the teachers who have taught the courses included in the project. As a final point of view we have also interviewed a researcher and IT consultants to compare novice users with experienced users of process modeling techniques.