Background: The dependency on knowledge and competence today is more critical than earlier. Today, companies need to put more effort into identifying and filling knowledge gaps, which can be achieved through mergers and acquisitions. It is important that the companies succeed in coordinating their operations after this process of change. Out of a theoretical point of view it can be argued that companies need to balance between different coordination mechanisms that result in standardized and flexible coordination respectively. Purpose: The purpose of this Master Thesis is, in the context of a merger, to investigate and analyze which coordination mechanisms that are used in knowledge-intensive companies, how these coordination mechanisms are combined and what explains the chosen combination.

The aim with this study is to investigate the market reactions to announcements of special dividends and redemptions in Sweden and thus if these announcements can signal information. This study is an event study, where the event is the day of the announcement of a suggestion regarding issuance of special dividends or redemptions. The abnormal returns were estimated for two samples with the market adjusted returns model, one including special dividend announcing firms and the other redemption announcing firms. The signalling hypothesis and the hypothesis of a tax induced clientele effect are the most important hypotheses for this study. The efficient market hypothesis is another theoretical base that may explain the market reactions to the studied announcements, especially the pre-announcement activities that may occur.

This thesis describes the new construction of a small house and it includes studies of three heating systems: geothermal heating, district heating and pellet. The purpose of this thesis is to project a small house which can manage Building Regulations, BBR conditions and then examine three possible heating systems for the small house. This thesis is a literature study which gives an understanding of the heating systems technical structure, properties and costs. An empirical study completes the literature study by giving a deeper understanding of district heating costs and pellet costs. The empirical study contains two interviews, one of which was conducted in a district heating corporation and the other interview was conducted in a pellet corporation.

In the post-war era many European countries were recovering from the ravages of the bombings of the second world war destroying whole countries. Sweden being neutral was spared the destruction of war but instead we demolished almost as much housing all by ourselves. A social program was modeled to modernize the country and to drag the swedes out of poverty by building one million apartments in just ten years and demolishing the old, dilapidated working-class neighborhoods. The traumatic events of the demolition of large areas of both the central and the outskirts of most Swedish cities is still very much present in the collective memory of people today and the new modernistic districts are still paying the price of that, more than fifty years later. Today these modernistic districts are in need of repair, and they are often homes to groups alienated from society making their reputation even worse.

Av Sveriges idag 300 000 aktiebolag är 80-85 procent mikrobolag med färre än 10 anställda och mindre än 3 miljoner i omsättning. Mikrobolagen har därför stor be-tydelse för svenskt näringsliv och samhällets utveckling. Förutsättningarna för dessa bolags tillväxt och utveckling bör av denna anledning främjas, vilket kräver att regelverken är anpassade till deras villkor. Revisionsplikten för små aktiebolag är en av de regelförenklingar som diskuteras, där nyttan och kostnaden för revision står i fokus.Syftet med uppsatsen är att beskriva hur ägarna till mikrobolag upplever revisionsplikten, hur de väljer att agera vid ett avskaffande, samt analysera bakomliggande orsaker.I denna uppsats används en kvantitativ metod då antal förekomster av visst agerande vill undersökas. Den empiriska studien är gjord i form av en webbenkät skickad till 200 mikrobolag i Jönköpings län.Resultaten visar att ägarna till mikrobolag upplever att de har störst nytta av revision jämfört med övriga intressenter, dock anses även stat och kommun ha stor nytta av revision.

This master of economics paper discuss that the globalization has lead to increasing internationalization among small Swedish IT- companies in the service sector. Sweden has a long history of foreign trade but in the beginning of the industrialization only large companies that produced goods answered for the foreign trade. Before, the Swedish companies begun their operations abroad in fairly nearby markets and only gradually penetrated far-flung countries. Now this is no longer possible. When small companies nowadays seek growth in other countries there is no time internationalize with the same approaches as before, especially when the company offers a service.

Milk yield levels in dairy cows are influenced by many factors such as nutrition, breed, health status, management and environment. This study was conducted among small scale farmers in Zambia, where the climate can be dry for up to six months per year and cause a lack of green pasture for livestock and on-farm produced feed. The purpose of this study was to identify management factors that can influence milk yield at small scale dairy farms in Zambia, and present advice that could improve productivity, without the need of expensive investments. The study included semi-structured questionnaires presented to the farmers (n=29) including questions about cattle management and milk production. Testing of somatic cell count (SCC) with DCC (DeLaval Cell Counter) from herd milk samples (n=56) and observation of housing and animal body condition on-farm was also made.

I den här rapporten undersöks med utgångspunkt från empiriska data om momentumstrategier har genererat en överavkastning på Stockholmbörsens Large Cap-lista mellan februari 2000 och februari 2010. Vi undersöker även för vilka tidshorisonter som effekten är starkast, samt vilken påverkan transaktionskostnader och riskjustering har på överavkastningen. Resultatet visar på en statistiskt säkerställd överavkastning för sex (6) av de totalt sexton (16) momentumstrategier som ingått i studien. Dessutom visade alla övriga momentumstrategier en icke statistiskt säkerställd överavkastning. Effekten ter sig starkast för urvalsperioder samt investeringsperioder på 3-6 månader, vilket är inom det intervall på 3-12 månader som Jagadeesh och Titman (1993) fann i sin studie.

The aim of this study was to explore refugees experiences of an introduction program in a small Swedish municipality. The study was based on semi-structured interviews with six refugees and was conducted to explore how the introduction program contributed or has not contributed to feelings of being integrated. Our informants have got different backgrounds but have all been forced to flee their home country to Sweden. The interview data was interpreted through earlier research, theories about social exclusion and concepts which were relevant for our study. Our study showed that the informants felt kindly received in the small municipality.

A large number of genocides have taken place in our history. The purpose of this essay is to examine how genocide is treated in five high school history textbooks. I have studied a large number of issues. I have examined which genocides are discussed in the textbooks and which genocides the textbooks don?t discuss.

Mo?ten som forum fo?r att tra?ffas, sprida information eller lo?sa problem har alltid funnits och det a?r en fo?reteelse som finns pa? alla arbetsplatser idag. Da?rfo?r a?r det ocksa? vanligt att alla har en a?sikt om just mo?ten och hur de fungerar pa? deras arbetsplats. Enligt tidigare studier a?r upplevelsen av effektivitet under mo?ten viktigt fo?r positiva jobbattityder och just attityder och emotionella upplevelser av ett mo?te pa?verkar deltagande och da?rmed hur mo?tets ma?l uppna?s.

 The english name of this essay is ?One man among many women?. This essay takes its starting point in the situation today with few male teachers in the earlier years of elementary school. I have decided to look at the small group of males that actually started the education to become teachers and why they did it when the profession as teacher today is low-paid, low status and is a profession with a large dominance of female teachers. I have chosen to write about this because of the importance for the children to meet both men and women as teachers in the early schoolyears.

This thesis is based on a case study of the City of Stockholm. The study aims to explore the effects on the city's large investments caused by the public reform. Furthermore, the question concerns the character of the impact and if it will affect what type of investments that will be prioritized. The theoretical background is based on Brunsson's ideas about political organizations shifting towards corporate nature, and Almqvist's interpretation of New Public Management (NPM). Moreover, models explaining public management reform, and the main components of corporate shifting, are used.

Immateriella tillgångar har traditionellt värderats till anskaffningsvärde i de nordiska länderna. Genom implementeringen av IFRS är det nu möjligt att värdera de immateriella tillgångarna enligt omvärderingsmetoden. Trots möjligheten är det få bolag som har omvärderat sina immateriella tillgångar, något som eventuellt skulle kunna förklaras av försiktighetsprincipen.Problemformuleringen lyder:?Skiljer sig attityden till omvärderingsmetoden mellan stora traditionella bolag noterade på Large Cap och små tillväxt bolag noterade på First North samt kan det hänföras till bolagens redovisningsprincip?? För att besvara problemformuleringen har stora traditionella bolag noterade på Large Cap jämförts med små tillväxtbolag som är noterade på First North. Den ekonomiskt ansvarige på respektive bolag har kontaktats via E-mail för att svara på om de har värderat de immateriella tillgångarna till anskaffningvärde och varför.

 The english name of this essay is ?One man among many women?. This essay takes its starting point in the situation today with few male teachers in the earlier years of elementary school. I have decided to look at the small group of males that actually started the education to become teachers and why they did it when the profession as teacher today is low-paid, low status and is a profession with a large dominance of female teachers. I have chosen to write about this because of the importance for the children to meet both men and women as teachers in the early schoolyears.