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.

The thesis is about exploring possibilities for developing a standardised system solution for micro businesses, this since most of the micro business lack proper system solutions, a contributing factor of this is price and also incompatibility between the solution and the business itself. The system solutions we will refer to are solutions which task is to cover the most important needs that a micro business might have on their system. The main goal with this research is to see if this is possible, and if so, how the developers should think to take it further. We chose to do this by identifying the most significant of needs a micro business has when it comes to this type of system solution.In this thesis we will present three needs which were evaluated and brought forth through the analyses of various interviews and observations we had done during the study. The interviews took place at respective company with their employees and consisted both closed and open questions with our main focus on the open questions because we wanted to obtain as much information from the respondents as possible from several viewpoints.

This essay takes the three models from Allison and Zelikow book Essence of decision and applies them on the Swedish defense system. After the cold war the Swedish defense system had to undergo changes to be a more modern defense and be able to defend Sweden against threats. To also be able to cooperate with other countries in peacekeeping operations the Swedish defense had to be reorganized. The solution was to change direction from a defense system that was organized for invasion to instead be a movable defense ready for any challenge in Sweden or abroad. This reorganization will be analyzed according to the three different models..

ABSTRACTSeminar date: 2008-06-04Subject: Bachelor thesis in Business AdministrationAuthors: Charlotta Lind Therese LundinBorn: 1982 Born: 1982Västerås VästeråsTutor: Ulla PetterssonTitle: Company valuation- A study in which valuation methods that areused in determining the value of producing companies and servicecompanies.Problem: According to the theory there are a number of different valuation methods which can be used to determine the value of producing companies and service companies. The thesis research problem is:- Which valuation methods does a valuator use in practice todetermine the value of producing companies and servicecompanies?- Does the valuator take different types of information andkey ratios in consideration when valuating producingcompanies and service companies?Purpose: The purpose is to examine and describe which valuation methods a valuator uses to valuate producing companies and servicecompanies in an acquisition.Method: In order to achieve the purpose of the thesis a quantitative survey and three qualitative interviews, made by email, has been carried out.Conclusion: The conclusion of the thesis is that discounted cash flow and relative valuation are used to determine the value of producingcompanies and service companies. The valuators choice ofvaluation method is not generally affected by the nature of thecompany?s operations.Keywords: Company valuation, valuation methods, producing companies,service companies, relative valuation, discounted cash flow.

The purpose of this essay is to examine Egyptian university students´attitudes about the Egyptian education system´s ability to support a democratic process in Egypt. In order to carry out my study, scientific books and articles have been read and interviews have been made among Egyptian university students. The interviews contained questions about the Egyptian education system´s impact on the democratic process in Egypt and which impact the Egyptian education system has had on the Egyptian revolution.The conclusion drawn from my study is that Egyptian university students find the contemporary Egyptian education system based on authoritarian rules and with a lack of democratic values. The Egyptian university students believe that to establish democratic institutions in Egypt, the Egyptian citizens need a better understanding about democratic values. However, some of the students believe that the democracy that should be established in Egypt, must be based on Islamic values and to succeed with that, Islamic studies must play a greater part in the Egyptian education.When it comes to the Egyptian education system´s impact on the Egyptian revolution the Egyptian university students´opinions were somehow divided. .

In the city of Kungälv, there are many important green areas without park lightning. This makes it unsafe to walk through the city's most attractive surroundings during many parts of the year. Partly in general and partly specifically for Kungälv, this paper shows that there are strong long-term arguments for making parks available by the use of lightning. This is not about lightening up the whole city, but finding the important green communication paths and parks. This paper also reflects upon how to lighten up these green communication paths and parks for best result. That is a question about creating good sight conditions ? safe and attractive parks which attracts people to use them. Offering a city's inhabitants good and attractive alternatives to using the car is an important task for city planers.

Utvecklingen och användningen av ERP-system har blivit allt vanligare och trots att ett sådant system kan bidra med effektivitet kan implementeringen av ett sådant system innebära en omfattande organisatorisk förändring. Vid en förändring i form av införande av ny teknologi inverkar befintliga rutiner och institutioner på huruvida stabilitet kan upprätthållas. Stabilitet kan upprätthållas då nya regler går i linje med rådande rutiner eller vid närvaro av en lös koppling mellan dessa. Uppsatsens syfte är att genom en fallstudie undersöka om och isåfall hur stabilitet och förändring kan samverka vid implementering av ett ERP-system. Studien visar att detta är möjligt, dels tack vare att de anställda får vara delaktiga, att de inser förändringens huvudsakliga syfte samt att de nya reglerna går i linje med rådande rutiner och institutioner.

The project was performed at SiemensIndustry Drive Technologies with theobjective to provide actual values forthe energy savings potential withinSiemens scope of practice.In Sweden the electrical drives standfor about 30 % of the total electricityconsumption and about 60 % of theelectricity consumption within theindustry. During the pre-study phaseelectrical drives with pump applicationswere identified as large energy users.Because of this a case study at one ofSiemens customers, Stora Enso Fors wasperformed. The system that was evaluatedduring the case study was a throttledsystem with a centrifugal pump forpumping pulp.The results yielded that a saving ofover 50 % could be achieved by replacingthe throttle valve with a variable speeddrive, a frequency converter. Thepayback period was two years and twomonths and the present value for thetotal life cycle cost of the variablespeed system was 662.566 SEK lower thanfor the throttled system. As aconsequence, Stora Enso Fors is advisedto invest in a frequency converter forregulation of the system.The general conclusion is that a focuson system efficiency is the mostimportant factor in energy efficiencyprojects and that the system regulationmethod has a large impact on the overallsystem losses and hence its efficiency.Energy efficiency potential forthrottled systems with centrifugal pumpsis large and significant economicalsavings can be made through investmentswith short payback time..

AbstractThis study deals with the tours carried out in the manufacturing sector, at Alfa Laval in Eskilstuna. A large number of visitors, from a variety of backgrounds, go there to see how the manufacturing of separators works. With visitors I refer to the company?s customers, suppliers, students, in- house trainee courses, managers and senior citizens groups.The study examines how these tours can be standardized using spatial design. The result shows the importance of working systematically with visualizing the work as well as the environment for optimizing the visitor's understanding.

Denna studie har som syfte att underso?ka om det finns en typ av system vars egenskaper liknar ba?de traditionella system och e-infrastrukturer utan att tillho?ra na?gon av dessa typer samt hur en designmodell skulle se ut fo?r denna typ av system. Detta system kallar vi gra?nsfallssystem.Fo?r att underso?ka om denna finns har traditionella system och e-infrastrukturer samt hur man utvecklar dessa typer av system analyserats. Detta fo?r att se ifall det existerar na?gon form av system som har egenskaper fra?n ba?da dessa ytterligheter och om det existerar sa?dana system hur man pa? ba?sta sa?tt ska utveckla dem.

I dagens samhälle spelar informationssystem en viktig roll i de flesta företag och organisationer. Informationssystemets uppgift är att tillgodose och hjälpa användarna med information och informationshantering samt att leda till en effektivisering.Arbetet med att utveckla databaserade informationssystem är problematiskt och systemutvecklingsprojekt överstiger ofta budget både vad gäller tid och pengar. Återkommande problem är att systemen inte gör vad användaren vill samt att systemen inte utnyttjas till full kapacitet. Svårigheten med kravhanteringen är något som anses vara en orsak till misslyckandena.Den viktigaste informationskällan för systemutvecklarna då det gäller att ta reda på systemkraven är användarna. Då användarna spelar en viktig roll i kravhanteringen, vilken i sin tur spelar en viktig roll i systemutvecklingsprocessen, är detta ett intressant problemområde.Denna rapports fokus ligger på hur användarna ser på kravhanteringsprocessen.

The gambling industry goes from a national matter towards an international market. Since more and more members of EU does liberalise the gambling reforms and introduces a license system more participants will get an EU license for online gambling. With an EU license it is difficult for members of the EU to refuse a company to offer a gambling supply on the Internet if they don?t have an open license system. This paper tries to acknowledge the problem regarding the monopoly Sweden has today and calculate the effect if Sweden would move to a license system regarding online gambling by doing a cost benefit analysis.

The construction of buildings and paved surfaces changes the natural water balance.Precipitation generates surface runoff and storm water instead of infiltrating into the soil.Storm water has come to be considered as a major source of pollution in lakes and streams inthe vicinity of urban areas. Reduction of pollutants in storm water is a key action in order toprotect sensitive recipients and maintain high water quality. Storm water is traditionallytransported by storm sewers to the nearest recipient. In recent years the approach to stormwater management has changed; storm water should primarily be disposed of on site, throughlocal disposal of storm water, LOD. LOD is created by a combination of the function ofseveral smaller local facilities and the general sewer system.

The aim of this report was to do a case study at a geothermal heating system which has been in operation for about 5 years, and study if its performance has changed during this period of time. A literature study about the processes involved was also done in purpose of background knowledge.The tenant-owner?s association Duvan at Petterslundsgatan in Uppsala installed year 1999-2000 a geothermal heating system. The purpose of this installation was that they hoped it would lead to a smaller usage of district heating which would lead to a reduction of the heating expenses for their buildings. The geothermal heating system consists of 19 energy wells and 4 geothermal heat pumps, and it is one of the first systems of that size in the region of Uppsala.

There are some key elements which distinguish a general operating system, such as Linux, from a Real Time operating system, such as OSE. The later belongs to the category of soft Real Time systems while Linux is a general operating system, with significantly improved real time properties after version 2.6. These improvements make it interesting to compare the two systems.When comparing two operating systems, there are a number of issues which have to be considered. One way to measure the performance of the systems is by studying the time consumption for the same functionality and hardware.During the study, the items that appeared as the most important for the performance of the systems, were: process primitives, system primitives, interprocess communication, context switches and interrupt latency.This work demonstrates that it is possible and reasonable to do performance testing on two different operating systems. The implemented tests cover a number of basic functionalities, which appeared to be the most crucial ones for the performance of the systems..