Studies have shown that mergers and acquisitions often fail and that a reason to this might be that investment banks do not take any responsibility for the post merger integration. Despite this there have been no studies of the potential benefits of an investment bank taking a holistic approach to the M&A-process and including post merger integration in its service. This study identifies a couple of investment banks that does this and calls them holistic investment banks. In M&A-theory a successful process is often described according to so called success factors that need to be fulfilled in order to achieve a successful result of the merger or acquisition. The business model and work approach of one holistic investment bank is analyzed in this case study on the base of seven success factors from established theories.

The purpose of this study was to investigate how patients who had undergone Hallberg's  TIA-school at Enköpings Lasarett rate their physical and mental health 18 months after participation. Another purpose was to examine whether they re-diagnosed with a TIA or suffered a stroke. The design of the quantitative study was longitudinal and descriptive. In the study 16 patients participated and to measure their mental and physical health the questionnaire SF36 was used. The results showed that none of the participants suffered a new TIA or stroke since participation in the TIA-school.

 Pain is common among women undergoing first trimester surgical abortions. At the postoperative unit, department of gynaecology, University Hospital, Uppsala, the goal is that 80 % of the women should rate pain as £ 3 on a numeric rating scale (NRS), when leaving the unit.The aim of the study was to investigate how rating was performed at the unit and to investigate patient?s perceptions of pain after having undergone first trimester surgical abortion.20 patients (74%) participated in the study. Ninety percent of the patients rated their pain as NRS £ 3 when leaving the unit. Seven patients (35 %) rated their pain as NRS > 3 directly after operation, and 2 (10 %) patients NRS > 3 when leaving the unit.

This thesis examines the tendering process from the point of view of Swedish building contractors. The purpose with the study is to chart the decision process for the contractors during the tendering process. The study is designed as a survey study. This made it possible to reach a wide base of respondents, not letting such factors as geography being an issue. The survey itself was characterised by a very high response rate compared to other similar studies. The result from this study shows that former experience from similar projects, current workload and the clients economic condition are very important factors for both whether or not the contractor will bid for a project as well as the cost estimation and tendering price. Former experience from similar projects is also an important factor for the determination of the indirect costs.

This master thesis covers the design of a special garden room, The Hardscape Room, in The Rehabilitation Gardens at Alnarp, in southern Sweden, as well as describes the design process. The Rehabilitation Gardens are intended to serve several purposes. It will offer horticultural therapeutic treatment programs for people diagnosed as having had burnout disease for an extended period. Research is also aimed at studying the possible impact of different garden design hypotheses as well as different forms of horticultural therapy. In The Rehabilitation Gardens at Alnarp the most extreme and demanding garden room focused on cultivation and horticultural therapy is The Hardscape Room.

The situation that one can discern on the Swedish real estate market is that while there are several offices vacant, the need for apartments is high ? the vacancy rate for apartments is non-existent. According to the rebuilding of Skatteskrapan one will realise that the project requires a lot of money, even though it promotes the residential situation. The real estate owner experiences a risk in rebuilding real estates ? whether it will generate good yield or not.

Objective: The aim of this study was to compare equations used to calculate BMR to values of BMR obtained from measurements in order to determine the most suitable equation to be used on children and adolescents with CF.Design: The participants where children and adolescents with CF. Data was collected from the division of Clinical Nutrition at Uppsala Akademiska Sjukhus. Age, weight, height, BMI, BMR, FFM and FM was recorded from 27 measurements. BMR from the participants collected from the indirect respiratory calorimetry was compared to the results obtained from five equations used to obtain a calculated value of BMR.Results: Tverskayas equation was best correlated with the measured BMR for the whole group. The equation underestimated BMR for the participants with a measured BMR over 1400 kcal/24h and overestimated BMR for participants with a measured BMR under 1400 kcal/24h.

Tourism in the Arctic and Antarctic is increasing rapidly. In both Polar Regions, the cruise tourism is predominant. Several of the tour operators arrange trips under the banner of ecotourism, meaning that the trips should be ecologically sustainable. To ensure ecotourism standards there are different types of certifications; for cruise travels in the Arctic there is AECO (the Association of Arctic Expedition Cruise Operators) certification, and for travels to the Antarctic IAATO (the International Association of Antarctic Tour Operators). Promoters of ecotourism argue that these trips are important because they create support for conservation work among tourists making them ?polar ambassadors?.

Not enough attention has been paid to the correlation between the failure of peacekeeping operations and the actual source of civil wars. This text is an attempt to fill that gap. Hence the question: under which conditions is it possible for peacekeeping operations to replace the responsibility of the state concerning the security aspects of the social contract? The outset of the text, using the theories of Robert Nozick, is a theoretical approach towards the founding of states, described as the merging of entities. The theory serves a purpose since it, in combination with identity, illustrates in what manner the glue of society occurs and the rallying around other kind of loyalties like clans and ethnicities.

This bachelor thesis aims to analyse the effects of changes in management control systems following acquisitions, and deduce whether or not these effects are in line with the acquiring firm's objectives of the acquisition. Through a case study of technician consultant firm Energo, acquired in 2010 by ÅF, the study assumes the perspective of the acquired firm. Data has been collected through in-depth interviews at Energo and ÅF and complemented by internal documents to enrich and validate specific facts and statements. Data was then arranged and analysed through Otley and Fierriera's (2009) framework Performance Management Systems to understand how management control systems were constituted before the acquisition, what changes were made following the acquisition, how this process was accomplished and how it was experienced, in order to come to conclusions about the effects of these changes. The study concludes that the changes in Energo's management control system following the integration with ÅF, had significant effects on the outcome of the acquisition, primarily as it led to a high rate of Energo's employees resigning.

This paper describes and develops a trade off model of optimal capital structure by Bradley et al. (1984). The model is then tested to examine how changes in corporate tax rates affect the optimal capital structure of firms. Based on theoretical implications of the model, four hypotheses are derived stating that firms? optimal debt-to-value ratio is (1) negatively related to financial distress costs, (2) negatively related to non-debt tax shields, (3) negatively related to firm volatility and (4) positively related to the corporate tax rate.

The purpose of this report is to make an evaluation of the self-monitoring for scarification which Stora Enso is using and this study deals with the effects and importance of scarification. A comparison is made in this study with the purpose to highlight any differences between some of the leading forestry companies and significant forest organizations in Sweden. The companies represented in this report are Korsnäs, Mellanskog, SCA, Sveaskog and Södra. In the beginning of this study an interview form was set up together with Daniel Forsberg at Stora Enso. Stora Enso is the head object of this report and seven interviews were made within that company. At the other companies only three interviews were made within each one, with an exception to Mellanskog who wished four.

The purpose of this report is to make an evaluation of the self-monitoring for scarification which Stora Enso is using and this study deals with the effects and importance of scarification. A comparison is made in this study with the purpose to highlight any differences between some of the leading forestry companies and significant forest organizations in Sweden. The companies represented in this report are Korsnäs, Mellanskog, SCA, Sveaskog and Södra. In the beginning of this study an interview form was set up together with Daniel Forsberg at Stora Enso. Stora Enso is the head object of this report and seven interviews were made within that company. At the other companies only three interviews were made within each one, with an exception to Mellanskog who wished four.

Algal bloom is a naturally occurring phenomenon and occurs in all waters around the world but in recent years, algal bloom in the Baltic Sea has become more massive and more widely spread. When an algal bloom negative effects on the seawater quality, it may have an impact on tourism in the Baltic Sea. The aim of this thesis is to study, through a survey based on a production function approach, whether an environmental change as algal blooms, influenced the Gotland tourist accommodation industry and their "production of attractive overnight? in the summer of 2005. The results show that algal blooms did not have a great impact on companies ?production of attractive accommodations".

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.