The numbers of mergers and acquisitions have increased significantly in the last period of time. Although this popularity for mergers and acquisitions, most of the mergers and acquisitions fail to create value. One explanation to this failure of value creation is, according to several studies, how companies treat integration of information systems in the pre-merger evaluation. The research within the field argues that information system integration should have a proactive role in mergers and acquisitions, meaning that information system integration should support the organizational change and normally be considered in the premerger evaluation. The aim of this thesis is to study issues that affect whether companies choose to consider information system integration proactively, when involved in mergers and acquisitions.

Leadership is about synchronizing people into doing actions together to reach a common goal. To be able to do such thing you have to be a good leader. A mutual feature between good leaders is a good self awareness in order to be able to lead others. By letting others evaluate the features of a leader it can give a good self image of the leaders? leadership.

AbstractDuring the last decade the public sector has been influenced by new ways of measuring performance and governing, taking inspiration from the private sector. The Swedish municipal community Vellinge has since 2004 adopted ?The Balanced Scorecard? by Kaplan & Norton, measuring not only the financial parts but also other, important factors. The adoption took place since the Swedish government applied new demands on county councils and municipal communities through ?God ekonomisk hushållning?.

Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE05E, spring semester 2013 Title: Non-profit sport associations management control- A multi case study of management tools Authors: Christoffer Ahlgren, Emelie Andersson and Emelie Nilsson Tutor: Anders Jerreling Examiner: Elin Funck Background: Non-profit sport associations activate a large number of people in Sweden and have a great impact on the social community. Because of the increasing complexity to operate sport associations some are experiencing serious financial problems. The daily financial work has a major impact on how the future unfolds for the sport associations. An adverse economy not only creates complications in the economic field, it also affects the sport itself. Purpose: Our purpose with this paper is to describe and explain how the economy is controlled in non-profit sport associations and the tool that is used to support this process.

Time has passed since the new standards regarding goodwill were introduced. Duringthe period that occurred pre the financial crisis several companies managed to creategreat goodwill assets on their balance sheet. These assets were highlighted during thefinancial crisis and the aim of this study is to evaluate analysts contemporaryconsideration of these assets. The study will be of interest due to the fact that we nowfind ourselves in-between periods, post financial crisis and pre euro crisis. Ourempirical study has been carried out by interviewing analysts covering IT-companiestraded on the Swedish stock exchange.Our analysts were chosen with consideration to the fact that they were coveringcompanies where acquisitions are common.

Language of text: SwedishNumber of pages: 90.

There are different types of risk, examples include credit risk, liquidity risk and financial risk. In DeMarzo & Berk (2011, s. 293) is a study presented which is based on the yield of different types of financial assets between 1925 and 2009, the study show that a high risk gave substantially higher reward. With the study as a background, it is interesting to study practical risk management within participants of the financial markets of Sweden. In risk management there are several theories about whether risk can be calculated and analyzed with scientific methods in practice.

The objective of this report was to analyse and compare vulnerability and preparation in Swedish municipal drinking water production, in case the commonly used water sources were inoperative. Methods used were a questionnaire and a less extensive study of regulations for water protection areas. The questionnaire was answered by 41 Swedish municipalities. A handful of them were companies co-owned by a few municipalities. Only one out of four municipalities had source protection areas to all their water sources and for many sources the protection was not satisfactory.

PDF-files are to become a native file format in all prepress supplier workflows during 2006. This will give an opportunity to automate and develop a more stream lined prepress workflow. It is desirable to secure digital files by preflight the files early in the process. The objective with this project is therefore to find software that can automate parts of the preflight process and also to build up a well-functioning preflight workflow for preflighting both PDF-files and native files.Meetings have been held with preflight suppliers to find a solution for how to automate parts of the preflight in the prepress workflow. Seven preflight software companies demonstrated the possibilities with their products and four of these were chosen for continuing working with.

The purpose of this thesis was to figure out the feelings that librarians felt towards the e-books at the library. And if it affects their work at the library, especially from a financial point of view. The reason I decided to do this study is because the subject of e-books has become bigger in the last couple of years, and that I got the feeling that the librarians didn?t like them that much. So I did six interviews with six different librarians from different libraries to see if they felt the same thing or if they are in fact positive towards them.The results I received from my study were that the librarians are positive to the e-book.

This thesis investigates all aspects of quality and evaluation issues concerning collections of Internet links in public libraries today and in the future. We have studied central theories concerning quality in general as well as quality aspects regarding the Internet and Internet links. In addition to this we have made three case-studies involving the development of collections of Internet links in public libraries of different sizes. The case-studies were made as interviews with professionals responsible for selection, quality assurance and evaluation of electronic information for inclusion in the libraries collections of Internet links. In addition to this we made an e-mail interview with a librarian responsible for one of the most advanced collections of Internet links among Swedish´ public libraries.

The purpose of this study is to investigate the method called zero recognition that is used in accounting for construction contracts when the outcome is uncertain. When this is the case it is hard to make the necessary estimates needed for the percentage of completion method to be used. Both the meaning of the method from an accounting perspective and the practical importance and purpose of the method is investigated. The method used for this study is the qualitative one and the deductive model is used to relate the theory with the empirical research. The theoretical background consists of accounting theory and theories about individuals, companies and markets.

The financial sector includes insurance business, which is a crucial part of the infrastructure in a modern economy. There are different parts to protect within the financial sector which is the reason for a comprehensive inspection. History shows several examples of disasters a mismanaged financial sector can bring. This also affects the society and stability over all. The inspection is conducted by the Swedish inspection of finance, which ensures that the insurance companies follow the law for its practice.

A common assumption in marketing is the wider variety of product a corporation has, the better for the consumer: more product - more choices. Companies often develop a line extension to broaden consumer range through product attributes including quality, function and design. These developed attributes within the product are not always optimal for the consumer. As a result, companies often become entangled in having a price higher than the cost and benefit of the products. This essay aims to analyze the consumer value of line extension products and how these evaluations relate to extended line product pricing.

Background: The valuation of Biotechnology companies is difficult in many ways. Patent and human capital are hard to value and also there is a great uncertainty about the success of the compaines research programs. Are traditional valuation models really useful when it comes to research companies or do they result in false values of the companies? Purpose: To study what values different valuation models gives biotechnology companies and how they correspond to the market value. Method:We have studied financial litterature och found the most common used models today.