Tre av fyra sammangåenden misslyckas med att uppnå de finansiella och strategiska mål som de har satt upp. Anledningen till att varför så många kombinationer av sammangåenden misslyckas beror på att sammangåenden är i behov av rigorösa och omfattande ansträngningar före, under och efter förloppet. Ofta ignoreras dessa behov och/eller får inte tillräckligt stort utrymme. De flesta studier av strategiska förändringsprocesser i form av sammangåenden organisationer emellan fokuserar endast på en sammangåendeprocess i taget och det finns få studier som över huvud taget beaktar flera processer i följd. Dessutom verkar det vara mer regel än undantag att den mänskliga faktorn glöms bort eller i alla fall inte tas hänsyn till i tillräckligt stor grad.

The purpose of this study is to present arguments concerning a zestful learning for children ages 6-9 in mathematics. Four books in mathematics has specifically been analyzed to investigate what is written concerning a zestful learning. By means of an argumentation analysis within a qualitative text analysis the arguments are put forth. The didactic choices of the chosen literature are analyzed in a subject-matter didactic context. The result implicates a multitude of arguments and didactic choices supporting a zestful learning.

The field rehabilitation in veterinary medicine has expanded over the past ten years. Animalswith disorders in the musculoskeletal system are often treated. The methods used lacksufficient scientific documentation; however claim to affect the animal's function in a positiveway. In order to investigate the efficacy of different rehabilitation modalities, it is important touse validated evaluation tolls. Therefore, a literature study on pain, pain-scales and functionaltest was performed together a pilot study on a functional test.The aim of the present pilot-study was to investigate a functional test, "Bioarth functionalevaluation scale", used in veterinary medicine.

The study is a qualitative textual analysis comparing how two newspapers fromSmåland reacted to Nazi Germany during the interwar period. The purpose of the studyis to illustrate how newspapers' political orientation may influence its content. Theexamined material is limited to letters to the editor, editorials and columns. The twopapers are of different political orientations, Smålänningen is bourgeois andKronobergaren is social democratic. The theoretical basis is founded in Klas Åmarksperspective on Sweden's position in the war, the so-called small state realistic paradigmand the moral perspective, as well all Kosellecks theory about the written word.

The purpose of this paper has been to study the relationships and attitudes of a few teachers and librarians as to their co-operation in a combined public and upper secondary school library and to find out what circumstances there may be to exert an influence on their work. The paper has been based upon qualitative interviews with upper secondary school teachers and librarians as well as on studies of literature relating to our issue. We believe there may be different approaches to the learning process, as these are the relations and attitudes of two professions from different trades. That is why our point of departure has been Roger Säljö's theory about learning and, in our analysis, a few of Jean Donham van Deusen's ideas of joint planning and flexible timetabling. All respondents agreed that co-operation could be better, but the teachers were of the opinion that it must not interfere with their time.

If you have access to wood, a wood burning boiler is a cheap way to heat your home, but it is certainly not the most convenient option. Wood requires many operations and management, which takes time. One way to reduce this workload is to have a modern boiler with automatic ignition. Enertech/CTC has a desire to create an accessory with automatic ignition to a modern wood burning boiler. Today there is no boiler on the market that can ignite firewood automatically without the introduction of paper and sticks.

This essay is on the subject of the changes that the Swedish military is undergoing. This essay will take the old ways of alignment thinking, were the military was to protect the nation against an invasion and compare it to the newer way of alignment thinking, where the military is to go abroad and do peacekeeping operations as there main objective. This comparison will be done by using Bengt Abrahamson theory about professions. He uses three parts one is specialised theoretical knowledge, another is ethics and the last is corps spirit. This theory will then be connected to four interviews.

Försvarsmakten har skapat en doktrinhierarki där det redovisas hur Försvarsmakten konceptuellt skall genomföra insatser. Doktrin för luftoperationer är den del av doktrinen som specifikt riktar sig mot flygstridskrafter. I dagens insatsförsvar är tänkbara insatser väsensskilda från invasionsförsvarets insatser, och för detta har en ny typ av förband skapats, insatsförbandet. Flygstridskrafterna bidrar med bland annat Stridsflygenhet (SE), en insatsdivision utrustad med JAS 39. I denna uppsats avser jag undersöka huruvida doktrinen erbjuder stöd, konceptuellt eller praktiskt, till ledningen för en enhet av det ovan nämnda slaget.

This report describes the development process of a pipe clamp used on exhaust system for cars. It is made based on the manufacturers desire to improve and make the clamp easier to manufacture and to reduce its price to their customers. This should be done either by manufacturing the clamp in one piece without an expensive and work intensive welding process, or by generating ideas of how to develop a brand new type of clamp. Investigating the market for similar products was done to eliminate intrusion of other manufacturers? patents but also to generate ideas.

Context. Performance and resource usage is often an important factor for database driven services. Depending on the purpose of the application, choosing the wrong type of database may require unnecessary hardware upgrades or replacements. Objectives. This study investigates the differences in performance and resource usage between different SQL- and NoSQL-databases.

Background: The Swedish Police authorities have accomplished several changes the last years. We have studied one of these changes, the co-ordination of two supporting functions, economy and staffadministration at the Police authorities in Östergötland, Jönköping, Södermanland and SKL (Swedish crime technical laboratory). The initiative to this change was taken in 2002 and in 2003 a decision was made to create a joint servicecenter.Purpose: The purpose of this rapport is, in a collaborator perspective, to study the employees´ experiences of the change process.Method: The empirical material was collected throw interviews with the employees who have taken part in the change process. Even the leader of the project has been interviewed.Results: We have distinguished five central aspects in the change process. These are information/communication and understanding, the project leader, teamwork, timeaspect/reflexion and the leadership.

Sammanfattning Uppsatsens titel: The accruals anomaly in SwedenSeminariedatum: 2007-06-04Kurs: Corporate Finance - Master Thesis BUS860, D-nivå, 10 poängFörfattare: Hedda Giaever, Tobias GabrielssonHandledare: Maria GårdängenFem nyckelord: Accruals, Anomalier, Hedge, Överavkastning, IrrationalitetSyfte: Undersöka om investerare på den svenska marknaden tar hänsyn till att accrualskomponenten av företags vinster säger mindre om framtidig vinst jämfört med kassaflödeskomponenten.Metod: Vi använder pool data för att undersöka de prediktiva värdena hos företagsresultatets olika komponenter. Ett Mishkintest på paneldata används för att undersöka om investerare tar hänsyn till de olika prediktiva värdena hos kassaflöde och ?accruals?. Vi använder slutligen hedge portföljer för att kvantifiera våra resultat. Teoretiska perspektiv: Effektiva marknads hypotesen, Hypotesen om rationella förväntningar.Empiri: Poster från balansräkning samt avkastningsdata är hämtad från Thomson Datastream.Resultat: Accrualskomponenten av ett företags vinster säger mindre om framtida vinster jämfört med kassaflödet från den löpande verksamheten.

This study reflects on the swedish model and the models future. The swedish modelmeans that legisilation acts with the collective agreements . The wage issue is notregulated by law instead it is managed by the social partners in the form of collectiveagreements. In 2008, a report was presented by the Commission on a joint regulation ofthe minimum wage for all EU countries. The issue has become increasinglycontroversial and was especially disccused for the election of candidates to theEuropean Parlament last spring.

The Swedish automotive industry has since way back been struggling with bankruptcy, abroad buy outs and staff cuts. Competition and pressure on prices are two factors that affect the automotive industry. Because of this, the companies are pressured to continuously developing their work in addition to be able to compete on the market. The aircraft industry has successfully managed to implement additive manufacturing (AM) and for motorsport has several components manufactured with AM been used. When AM is used as a manufacturing method, there are a number of advantagesthat follows.

The purpose of this retrospective study was to investigate the prescription of antibiotics to dogs at the small animal clinic at Ecole Nationale Vétérinaire, Nantes, France. The purpose was also to compare the possible prescription patterns in France with those seen in a similar study by Petersson (2003) at the small animal clinic at the Swedish University of Agricultural Sciences, Uppsala. Antibiotics are very important in veterinary medicine and are used both to treat infections and to prevent them. The use of antibiotics however is not without complications and the risk of developing antimicrobial resistance is of most concern. Resistance has been shown to exist against all currently known antibiotics and potentially all pathogenic bacteria could develop resistance to one or more antibiotics. This study analysed the case records for all dogs presented to the small animal clinic at Ecole Nationale Vétérinaire, Nantes, France during October 2001 and March 2002 to identify patients which were treated with systemic antibiotics. For these cases the antibiotic used, classified according to the ATCvet system, and the indication for use was noted. A total of 292 cases (146 per month) resulted in administration of systemic antibiotics.