Leverage buyout?s is an opportunity for companies, who can strengthen its market position by expanding its operations, and it add?s value to the company. At every LBO, copmanies make different values of the target company to finally come upp to a final bid. The final bid may in many cases be made of a surplus value, which is the differens between the value of the net-assets and the final bid. This we call goodwill and it has been a target in many discussions.

?Death in the pot.? The Fruit and Vegetable Preserving industry in East Scania during the 20th centuryA Company History.At the end of the twentieth century, only one of the six companies previously active in the Fruit and Vegetable Preserving Industry in East Scania survived as an independent company: Kiviks Musterier AB. Actual production remains at two sites only. The aim of this study is to determine the reasons for this development. The companies included in the investigation are AB Bjäre industrier, Gustaf Bong AB, Kiviks Musterier AB, AB Ruuthsbo konservindustrier, Th.

This project has as main goal to study the influence of the coating thickness, deposited by arc-PVD- technology, on the wear resistance of coated cemented carbide inserts in three different turning operations. An additional effort has also been made to develop a new test method for evaluating flank wear resistance. Three different coating types (Coating A, Coating B and Coating C) have been studied in three distinctive thicknesses (2, 4 and 6 µm) for each type. For two of the coating types (Coating A and B) special studies has been done with the thickest coating, creating two additional coating versions of the thickest coating, by changing various deposition parameters, with the aim to enhance the cohesive properties of the coating and lower the residual stresses at the cutting edge. The results show increased crater wear resistance with increased coating thickness for all coating types, but the amount of increase changes with coating type (Coating A>B>C).

Background: An increasing number of operations on children are performed as day surgery and this experience of health care may affect future hospital stays. The aim of this qualitative study was to describe children´s experiences in connection with day surgery. Method: Ten children aged six to fifteen who had gone through general anesthesia at examinations or surgery were interviewed and the content was analyzed by systematic text condensation. Result: The core category ?From uncertainty to relief with newly acquired experience? could summarize the result of this interview study.

?Death in the pot.? The Fruit and Vegetable Preserving industry in East Scania during the 20th century A Company History. At the end of the twentieth century, only one of the six companies previously active in the Fruit and Vegetable Preserving Industry in East Scania survived as an independent company: Kiviks Musterier AB. Actual production remains at two sites only. The aim of this study is to determine the reasons for this development. The companies included in the investigation are AB Bjäre industrier, Gustaf Bong AB, Kiviks Musterier AB, AB Ruuthsbo konservindustrier, Th.

The aim of this master's thesis is to examine how shelving is organized among Swedish libraries that have switched from the Swedish classification system SAB to using the DDC, and what problems arise in this process. The method used is interviewing librarians at Swedish university and special libraries.The Swedish national library announced their swap to the DDC in 2008, and several libraries followed suit. The reported advantages with a switch were mainly that using an international classification system meant that Swedish libraries would no longer have to undertake a time consuming classification work, since most of the foreign literature already is Dewey classified. Disadvantages were that the DDC is not adapted to Swedish circumstances. Research on open shelving show that obtaining a browsable book collection requires a broad shelf classification.

The environmental work in Sweden has developed a lot over the past fifty years. Today, most companies have some kind of environmental work. Environmental activities are regulated by the Environmental Code, which applies in parallel with other laws. This report is an environmental review for Bräcke Diakoni. The report aims to find out how much environmental impact Bräcke Diakoni has.

Detta är en undersökning av hur två tidningar som riktar sig till kvinnor konstruerar bilden av kvinnan. Analysen grundar sig på ett nummer av vardera tidningen (Femina Nr 9, september 2004 och amelia Nr 20, 16 september 2004) med fokus på ledarna och därtill en artikel som porträtterar en kvinna eller kvinnor. I Femina analyseras ledaren ?I kålrotens tecken? och artikeln om Marie Göranzon. I amelia analyseras ledaren ?Hjälp, ge mig stil!? och artikeln ?Skål för Elin, Elisabeth och Ada!?.Jag gör en textanalys av de utvalda texterna.

Schölin, Mona-Liz (2007): Fanerdunetableringen i Kalmar ? effekter på den regionala utvecklingen [Establishment of the Fanerdun Group in Kalmar ? impacts on regional development]D-uppsats 10 poäng, fördjupningskurs i kulturgeografiHandledare: Bo MalmbergSpråk: SvenskaSyftet med uppsatsen är att studera vad tidigare utländska etableringar har fått för effekter, hur de har påverkat den regionala utvecklingen, och utifrån detta göra en jämförande analys över vad Fanerdun Gruop AB´s etablering i Kalmar kan komma att få för effekter. Frågor som tas upp för behandling är: Vad har utländska direktinvesteringar, eng. foreign direct investment (FDI) och inward investment för effekter på etableringsorterna? Hur kommer Fanerdun Group AB att bidra till den regionala utvecklingen i Kalmar? Det sistnämnda är viktigt att undersöka då utländska investeringar likt Fanerduns i Kalmar ofta får effekter på den regionala utvecklingen.

Background: The parent has a natural presence in today?s child health care and hospital treatment. The transition from home to a care institution has an impact on the parent. Previous research shows that over time the conditions and the parent?s role in child and youth health care have changed extensively.

Purpose: This study aims to examine the price transmission among ADRs (American Depositary Receipts) and their underlying shares, US market index and Hong Kong market index. We will attempt to capture how a shock in the home market is transmitted to the foreign (and vice versa). In addition we will attempt to assess the relative weight of each variable in the system generating unexpected variations of its own and other variables and at what speed the shocks are absorbed.Methodology: ADF unit root test, Johansen?s co-integration test, Granger causality test, VECM, impulse response, variance decomposition Empirical foundation: Five Chinese ADRs listed on the New York Stock Exchange. Each ADR represents a specific industry.

Free play is a term that often common in educational activities. The definition of the term is difficult, but it is about the children themselves decides the scope, content and process in their play. On an after-school, this may mean that it is the children are given the opportunity to freely choose their own activity in the leisure constraints. Free play can be an alternative to other, more controlled activities where adults control framework. The purpose of this study is to investigate the variations in how some children perceive and experience the phenomenon of free play in the after-school and how the children perceive the teacher´s role in the free game.

In Trollhättan municipality approximately 700 school bus stops are in service. To ensure high quality of the performance of school bus operations, with focus on traffic safety, it was decided to conduct a survey of bus stops including assessments of risks.This master thesis aims to identify the factors affecting road safety at bus stops and pedestrian connections, and to conduct an inventory and analysis of selected sites in Trollhättan municipality. The work also aims to show examples of how risk assessment should be performed in future studies. A risk analysis model provided by the Swedish Transport Administration is supplemented and used in a field study. The risk assessment is based on, inter alia, traffic flow, visibility distance, lighting, speed of traffic and the presence of bus shelter.

The Swedish tax on income for persons who are unlimited liable to tax is based on his domicile and double taxation treaties between Sweden and other countries are based on his residence. In order to determine a person?s tax liability, the dwelling or home is of vital importance to determine where a person has his domicile and residence.For a person who has moved from Sweden, to be unlimited tax liable here, there must be an essential link. This link can be through previous residence in Sweden, the person is not a permanent residence in a foreign country, in possession of housing for year-around-use or in possession of house property.Sweden has concluded double tax agreements with other countries for the reason to prevent double taxation on the same income. When a taxpayer may be regarded as a resident in two states, the situation must be resolved to avoid that double taxation will arise.

Since we all live in an increasingly globalized world where goods and money are transported more easily and with tougher competition, it is a natural step for Swedish companies to establish themselvs abroad in order to increase their gorwth rate and reach more customers. Today all of us belong to the same global network and the purpose of this thesis is to investigate which factors are important for companies when they choose to establish themselvs on a foreign market. The focus of the investigation has been the market of Germany and Spain, since both countries just like Sweden are members of the European Union, but still have quite different characteristics. We, the authors, have also been living in Spain and Germany during the time of investigation and writing. The companies we have chosen to look closer into are Abba Seafood, which now has merged with Procordia Food, and Oatly AB.