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.

As trucks are getting more and more advanced, information about their weight has become a key factor for controlling them in a more fuel efficient and safe manner. Knowing the mass of a heavy duty vehicle in real time has been a difficult challenge for the truck manufacturers. With the processing power for electronic control units in trucks steadily increasing, more advanced algorithms for calculating the mass has been developed, but at the moment there still is a wish for better performance.Since there is a lack of good information regarding the external forces acting on the vehicle, forces that depends on the slope of the road, foundation of the road and the wind, the methods have to be able to disregard these. Such an approach, based on an indirect least square solution, has been evaluated in this thesis. The results have been promising and based on these a recommendation about further evaluation has been made..

The communication with government and municipality through Internet has in-creased during the last couple of years. Therefore we have chosen to focus our bachelor thesis in this particularly area and the needs for usable web services for the citizens. In this bachelor thesis we are studying a increasing group users, namely elderly citizens. During the study we have analysed E-governments ser-vices usability through usability tests. The combination of conversations and meetings with individuals, observations of interactions and literature studies give us the opportunity to explore the users needs.

The aim of this thesis is to study how librarians in Swedish libraries perceive the task of mediating fiction. What are the librarians private relationships to fiction and how do they perceive the position of fiction in contemporary society? What views have they developed of the borrowers approach to fiction and how do they perceive the borrowers increasing influence in the library? How do librarians prioritise and which principles form the basis for their purchase of fiction? How do they categorise fiction in the library and how much do economic and political factors influence the decision making process for the purchase of fiction? Finally, how do they define their roles as mediators of fiction and which strategies do they adopt to communicate which literature the library has to offer? The material used in this study was acquired using a qualitative interview technique in which six librarians with experience of literature mediation partook..

This report is a study made at Pallco AB. Pallco is a subcontractor that is specialized on steel and aluminium components.The aim of the report is to show an improvement proposal that leads to a reduction of the storage and improve the flow through the production of one item that is a part of a product that Pallco manufactures.With the increasing competition from other countries who can manufacture with lower costs must Swedish companies try to make theirs manufacturing as efficient as possible and remove all waste. By using the tools of Lean Production it is possible to reduce the costs and increase the efficiency.The method we used is value stream mapping. A map of the present condition has been made and then different improvement proposal were discussed. A map of a future condition has also been designed..

The objective of a site leasehold is to allow the lessee to occupy a specific plot of land. In return, the lessor imposes an annual ground rent. The ground rent ownership gives the lessor the possibility to capture the increasing in land value. As such, the rent is based on the value of the land multiplied with a percentage that reflects the yield of the land value. It is renegotiated every ten years.

Abstract Master Thesis in Business Administration, School of Business and Economics at the Linnaeus University, 2013 Authors: William Funseth and Tobias Åkesson Supervisor: Magnus Willesson Examiner: Sven-Olof Yrjö Collin Title: The liquidity route to more informed investment decisions - A study on the relationship between concentration of ownership and liquidity on Nasdaq OMX. Background and problem: Previous studies have shown that liquidity can explain differences in returns in corporate shares, the company's cost of capital and the valuation of the company. Based on the effects of liquidity we developed a research question concerning how concentration of ownership effects liquidity of corporate shares the studies conducted for companies listed on Nasdaq OMX during a period with major changes on the stock market and is also investigating weather other company-specific differences can explain differences in liquidity. Purpose: The study's purpose is to study the relationship between ownership concentration and liquidity, and whether other factors might explain differences in liquidity. Method: The study is conducted with a quantitative method and it?s based on data collected from 2006-2011 for companies listed on Nasdaq OMX.

Hydropower is an important source of energy in Sweden and accounts for about 46 % of the total energy production. Sweden has about 1 200 hydropower plants and with the intention of raising the pressure head of the water and to store water, dams are built by the power plants. The storage reservoirs make it possible to adjust the energy production by demand and season. Dams in connection to the reservoirs are subjected to additional loading during periods of high floods or when an icecap in the winter is formed on the reservoirs. In order to maintain the dam safety, the power companies in Sweden are working with guidelines for dam safety from RIDAS.

How the United States anti-terrorist strategy is affecting the view of democracy is the main analysis of this paper. The mechanisms that affect the idea of democracy have been studied on the basis of the philosopher Michael Foucault?s thoughts and the main direction in French discourse analysis. The study is restricted to the period between the 11th of September 2001 and today. Information has been collected entirely from the White House?s website http://www.whitehouse.gov, including speeches, conferences and reports.

Background: Mergers have been increasing during the latter part of the 1990s. In the Nordic region many previously national companies have joined their forces to create a new Nordic company. This will lead to many challenges when the companies are integrated.Purpose: The purpose of this thesis is to investigate the integration phase. Our goal is to study the integration of Cloetta Fazer and learn how the company can handle the two types of integration. Procedure: To be able to prove our assumptions, that were made on the basis of literature, we have collected empirical material by interviewing eight managers at Cloetta Fazer.

The costs of logging and of transportation with truck are dominating the total cost of wood delivered at industry. To support the profitability for the members' forestry the processing and handling with the timber has to be as efficient as possible. Increased length of pulpwood in thinning is one conduct that can result in higher productivity and/or lower costs. The study is scaled as a system analysis with the aim to exemplify the differences between working with 3- and 4-meter as standard length of pulpwood, related to biological aspects, timber receipts, cost of logging and cost of transportation with truck. Important aspects are if the change is technically and biologically feasible and economically profitable.

Background: Studies that have been made in male-dominated organisations shows that only few women have succeeded in advancing to the higher positions in all businesses. Statistics shows that merely 4 % of the managers in all building companies are female. The manager role has earlier always been classified as most suitable for men resulting in barriers for women who strive for management positions. This problem is now very renowned and is called the glass ceiling. To improve the current situation, both the organization's structure and culture, have to be modernized for more women to succeed and get the courage to get into the industry.

During the last 20 years, the Swedish health care system has faced major changes. One of them is the increasing pressure to generate economic profit due to private businesses entering the market. Health care units are forced to make some structural changes in order to become effective and efficient. As a result merger and acquisitions has become a part of the health care sector, and seems to be an increasing phenomenon. Mergers and acquisitions have mainly been studied in the industry.

This essay ventilates the relatively new phenomenon employer branding. Due to societal changes, such as demographical and financial changes, the labour market in Sweden has changed. It is evident that an increasing number of organisations need to put more of an effort in their methods of attracting talent and retaining competence within the organisation. By a case study based on five interviews, the purpose of the study was to compare literature and practice to see how well they compare as well as how employer branding bring about different aspects of the effect. There was also an ambition to highlight aspects of employer branding considered important to have in mind when undertaking an employer branding exercise.

Better, more efficient fertilizers with great productivity and economic returns are needed, but it is important today to find fertilizers that are also sustainable. It is also important to carefully monitor their impact on the environment, including potential side-effects. In this context, the microbial communities that carry out numerous essential functions contributing to a functional ecosystem are of particular interest. The present study is a complement to a pot experiment that investigated the potential of different waste products for use as fertilizers and how they affect the microbial community. In the pot experiment, the clearest treatment change in microorganism community function was found in the fully fertilized treatment used as a positive control. The question was whether this was indirect, i.e.