Although previous research conclude that mergers and acquisitions do not always lead to improved profitability or increased shareholder return, the number and size of M&A?s is steadily increasing. In this thesis we examine why an acquirer pays a price higher than the market value. Can accounting data explain the size of the premium? 618 European transactions between 1997 and 2008 are examined and relationships between the targets? accounting data and the premium is analysed through statistical regressions.

Abstract A central problem in all language teaching is to teach the correct use of prepositions. There are grammar rules, but also a lot of exceptions and idiomatic expressions that often have to be learnt by examples or by heart. A trick for learning might be to use a mnemonic method with songs and music to memorize a correct use of prepositions. The purpose of this study is to test a language teaching didactic exercise for knowledge of preposition in Spanish with songs and music. Grammatical aspects, rules and exceptions when studying prepositions in Spanish are presented.

When cylinders for motor saws are manufactured there are high demands on the cylinders strength and wearing qualities. Aluminum is a material with low density and is used by Husqvarna AB for their motor saw cylinders. The aluminum is strengthening with nickel that is attached to the cylinders through electrolysis. When aluminum is in contact with oxygen a film of oxide is formed. To eliminate the oxide and to prevent formation of new oxide zinc is used.

Sub-lethal doses of neonicotinoids have been shown to negatively impact the health of honeybees. However, most studies to date have exposed bees only artificially to these pesticides under laboratory conditions. There have been just a few well designed and replicated studies of the impacts of realistic neonicotinoid exposure on honeybees foraging under field conditions. In order to close this knowledge gap, and to test the influence of the neonicotinoid clothianidin on honeybees, we used a study system of 16 paired, spatially separated (>4 km) spring oilseed rape fields in the south of Sweden. The fields were paired according to land use, the surrounding landscape and geographical proximity, using GIS.

This report is a joint venture with SCA Skog AB in the Jämtland forest management area. The company is a major player in the timber market in northern Sweden, and also a large business globally with offices in over 100 countries. The purpose of the study was to find out how timber suppliers want feedback/follow-up after completion of timber business. To determine this, a questionnaire survey was sent out to 75 landowners who supplied the wood for the company during the past year. The questionnaire consisted of a total of 15 questions with the opportunity to comment on certain issues.

This paper aims to derive the Black-Scholes equation for readers without advanced knowledge in finance and mathematics. To succeed, this paper contains a theoretical chapter in which concepts such as options, interest rate, differential equations and stochastic variable are explained. This paper also presents the theory of stochastic processes such as the Wiener process and Ito process. In the chapter on the Black-Scholes model the Ito process is used to describe price of shares and with the help of Ito's lemma Black-Scholes equation can be derived. In the paper, assumptions are listed that apply to the Black-Scholes model and then uses the Black-Scholes equation to calculate the price of a European call option.

Syftet med denna studie är att utifrån ett föräldraperspektiv undersöka behov av och önskemål om stödsom föräldrar med diagnos inom autismspektrum beskriver i sin föräldraroll. Ett annat syfte är att bidra med ökad kunskaptill en diskussion kring utformandet av stödinsatser för dessa familjer. Studien är kvalitativ med intervjuer som gjorts ihalvstrukturerad form. Åtta föräldrar har intervjuats. Föräldrarna beskriver att deras svårigheter gör det svårt för dem isamspelet med barn och partner.

This thesis deal with tick burden on roe deer (Capreolus capreolus) fawns, in relation to age, weight, hind foot length, and as well as to vegetation and habitat on bed sites. Roe deer fawns (N = 25) were captured from May 27 to June 27. Samples of ticks were collected and tick burden were estimated. Of all sampled ticks the nymphs and adults were Ixodes ricinus, while the larvae were not identified. 4.4 % of the sampled ticks were larvae, 55.0 % nymphs, 26.8 % adult females, and 13.8 % adult males.

Operators and Internet service providers invest in broadband to be able to deliver new services that require higher data transmission rate. A way to make this possible is to use ADSL, Asymmetric Digital Subscriber Line, as the access technology. To be able to handle this technology, the service providers should do a pre-qualification. Methods and tools are needed to analyze the local copper lines and decide if these qualify for ADSL with respect to service availability and possible bandwidth through the lines. This report brings up some methods for pre-qualification of ADSL, the important quality parameters and how to gather them from the available services today.

Syfte Syftet med den h?r systematiska litteratur?versikten var att unders?ka evidensen f?r om en viktnedg?ngsbehandling genom energireducerad kost, med eller utan till?gg av fysisk aktivitet, inf?r in vitro-fertilisering (IVF) hos kvinnor med obesitas har en p?verkan p? f?delsetal och graviditetstal. Metod Litteraturs?kningen genomf?rdes i databaserna Pubmed och Scopus den 23 januari 2023. Artikelselektionen utf?rdes systematiskt med hj?lp av en avgr?nsad fr?gest?llning samt inklusions- och exklusionskriterier. Populationen utgjordes av kvinnor med obesitas som planerade att genomg? IVF.

Syftet med uppsatsen är att diskutera det så kallade equity premium puzzle. Jaganalyserar teoretiskt den intertemporala konsumtionsbaserade CAPM (C-CAPM),sammanställer en del av litteraturdiskussionen som finns på området samt empiriskttestar C-CAPM på svensk data. Fenomenet equity premium puzzle innebär attöveravkastningen på aktier är så stor att det inte stämmer med den ekonomiska teorin.Enligt teorin beror C-CAPMs riskpremie på kovariansen mellan konsumtionen ochaktieavkastningen. Litteraturen visar att forskare inte har lyckats förklara equitypremium puzzle genom att ändra antagandena i grundmodellen. Den empiriskaundersökningen visar att equity premium puzzle även uppkommer på svensk data..

The genus Borrelia is a widespread, pathogenic pest and the causative of among others borreliosis or Lyme disease. The vector for the bacteria is the hard tick, Ixodes ricinus and the infection is transferred through a bite. Untreated, Borrelia may cause arthritis, heart damage or neuroborreliosis. Infection is made possible through different strategies for avoiding the body?s complement system.

AbstractTitle: Corporate Social Responsibility within the banking-sector ? A case study of the CSR-strategies of Nordea.Seminar date: 130108State University: Mälardalen University ? Västerås Institution: School of Sustainable Development of Society and TechnologyLevel: Bachelor Thesis in Business Administration ? FÖA300Authors: Samir Ghaddab, Josefine Jonsson, Sam LindforsExaminor: Cecilia Lindh Thillenius Supervisor: Magnus LinderströmPages: 35 Attachments: 1 Key words: CSR, bank, sustainability, communication, awarenessResearch questions:- What is the nature of CSR-related work in Nordea, and how do they practice CSR? - How can Nordea raise awareness about CSR among employees and other stakeholders?Purpose: The purpose with this thesis was to get an increased understanding about how Nordea interprets CSR and how they work with CSR. Finally with relevant theories in mind, this thesis presents suggestions on possible changes and opportunities within Nordea?s CSR-activities and how they can co-operate with NGO?s like CSR Sweden.Methodology: A qualitative study with deductive methods. A case study has been done with semi-structured interviews at a company and a nonprofit organization.Conclusion: The reality in which Nordea operates conforms to the theories presented in the thesis when we look at the driving forces behind working with CSR and the demands on the company that stakeholders have.

The purpose of this study was to, using statistical analysis, investigate to what extent families of a different cultural background have participated in family therapy and other family treatment programs at Familjeenheten in Lund. With questions regarding the goals of treatment, and the importance of cultural competence in the treatment process we have let two unit managers comment on the statistics. The population of the study is too small to allow general conclusions to be drawn, however, we have been able to ascertain that families of a different background are over-represented relative to their percentage of Lund´s population. Familjeenheten has no statistical record of ethnicity and the interviewed persons express no certain importance in the families´ cultural origins. They express no need to develop special treatment methods that take the clients´ cultural background in regard as they feel that so many of family issues are universal.

The modern beauty market is concentrated with intense competition where cosmetic brands fight to stay on top. A popular method in order to gain sales and increase margins is to influence existing customers to buy more with the use of suggestive selling. The purpose of this paper, was to further examine the different effects of suggestive selling with the use of complementary versus non- complementary goods in the form of customer satisfaction, customer view of the service encounter, as well as success in sales. In addition, the influence of the customer's purchase amount on the tendency to buy an extra product in a suggestive selling situation was examined. The study was conducted through the use of a field experiment with the support of surveys in 'The Body Shop'.