Mergers and acquisitions are a phenomenon which can occur for a variety of reasons. It may for example be that the organizations want to gain larger market shares or to complement and learn from each other and thus become more competitive. After the completion of an acquisition or Merger, a process is initiated to create an affiliation between the two companies' employees. The purpose of this paper is to examine whether there is something that management can do to make the integration process as efficient as possible. The empirical research in this paper consisted of interviews and surveys with respondents from two accounting firms that recently completed a Merger.

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.

The purpose of this master?s thesis is to describe and analyse the origin and development of the municipal library of Västervik. There have been four previous libraries and our examination starts in 1859 with the foundation of a parish library. The other forerunners were a working-class movement library and two libraries in the International Orders of Good Templars. Before the Merger of the libraries there were discussions in the municipal council, among the working-class movement and in the IOGT.

Mergers and Acquisitions have become more and more in common knower days among the companies. Factors that might influence could be such as power of competition or it could even be the aim of new strategies of the company. In Mergers is it not only the buildings and the physical objects that is put together, also the human beings within the organization are put together. Each person contributes to the culture, which makes the situation more complicated. In making a Merger successful, it is important to pay attention to the organizational culture.

Syfte: Syftet med denna uppsats är att ta reda på om det var rätt eller fel av Adidas att genomföra sina M&A:s med hjälp av Tobins q och de bakomliggande strategiska motiven.Metod: Metodansatsen för den studien är en fallstudie. Data har samlats in via både kvantitativa och kvalitativa metoder. Vi har valt att undersöka fyra av Adidas nio olika M&A:s sedan mitten av 1990-talet. Datan har samlats in genom ett deduktivt angreppssätt. Den kvantitativa datan har samlats in via årsredovisningar och affärsdatabaser.

The legal right to take time off from work to care for one`s children has been regulated in Swedish law since late 1930. This right was limited to mothers and was provided under restricted forms. There was a long qualification period and the length of parental leave was limited.Since then, the right to parental leave has been extended through several modifications of the law. The question of equality in both the labour market and the private sector has been one of the greatest forces behind these changes. By including men in the right to take parental leave, the work place has become more equal and it is now considered a natural part of the employee?s life to request time off to care for children.Labour Arbitration Court has shown through its case law that equality in the work place is of the utmost importance and has shown its support in this matter through its judgements.

Background: The literature concerning M&A has thus far concentrated on the merging companies, and on what kind of effects an acquisition has on these companies. The effects on the involved companies´ (customers and) suppliers have largely been ignored in the M & A literature. Purpose: The purpose of this paper is to describe and analyse how the suppliers relationships to the aquired company are influenced by an acquisition and how the suppliers handle the following situation. Method: The paper has been carried out in the form of a case-study and we have interviewed some suppliers to the automotive industry. Results: The full effect on the suppliers relationships to Volvo has not been seen yet, due to the fact that only two years has passed since the acquisition and that the current products have a lifecycle of 3-5 years.

Our findings show that depending on the contextual setting and what sort of Merger an organization goes through, the identity strategies will differ. We see that symbols and values are two objects of relevance in our case companies? identity strategies, but that there are differences in how they are being used. There is consensus around the fact that values are important to have, however their meaning to each organization differs and it has also proven to be dependent on what position you possess in the company. We have developed a four-fielder in order to further illustrate our findings.

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.

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.

Bakgrund och problem1999 utfärdade BFN (bokföringsnämnden) en anvisning rörande redovisning av helägt dotterbolag, BFNAR 1999:1. Debatten kring detta område har pågått sedan mitten på femtiotalet, då olika uppfattningar om hur fusioner ska redovisas har varit ständigt närvarande. Eftersom olika uppfattningar finns, är inte alla nöjda med BFN?s lösning som en generell anvisning för redovisning av fusion av helägt dotterbolag. Nu (2005) har anvisningen blivit praktiserad under snart 5 år.

During year 2007 ClaraHälsan Ltd bought the company health service Solstahälsan in Karlstad. The wide Merger of the two health services the problems arose around the employees? employment agreements when certain parts of the agreement differ. At a transition of a company, in this case a health service, the rights and obligations for the employees will pass on to the new employer according to directive 2001/23/EG who came in force in the swedish legal system in year 1995. The former employer is only responsible vis-à-vis the employees ?for economic obligations related to the time before the transition, the code of protection of employment 6 b §.

En omvänd fusion definieras som det förfarande då ett moderbolag fusioneras in i sitt dotterbolag. Det eventuella inkråm som finns i moderbolaget tas vid fusionstillfället upp av dotterbolaget, medan de aktier moderbolaget innehar i dotterbolaget ges ut som fusionsvederlag till dess ägare. Per definition skiljer sig inte en omvänd fusion från en fusion där dotterbolaget absorberas in i sitt moderbolag. Dock är vägledning och litteratur kring området knapphändig vilket har lett till en spekulation om den omvända fusionen skall kunna anses strida mot det förvärvslåneförbud samt det förbud om att förvärva egna aktier som ställs upp i ABL. För att utröna de eventuella problem som kan uppstå vid en sådan fusion, krävs således en undersökning kring de skatte-, och redovisningsmässiga områden som berörs.

AbstractThe organization of the health care system in Sweden has been subjected to investigations and discussions in order to make it more effective. The aim is to create a better public health care and to economize on the financial resources. In the year of 2003 an amendment of the Swedish law made it easier for municipalities and county councils to make own solutions and agree about how health service should be organized in the best way. This resulted in a number of test projects. In this paper I will focus on one of these test projects which took place in Borlänge and was based on collaboration between the municipality and the county council in Dalecarlia.

This thesis deals with co-operation between municipalities viewed from the perspectiveof the small municipality. It poses two questions: How and why doessmall municipalities co-operate? and Which is the place of the small municipalityin a larger organization?. To examine this three Scanian municipalities have beenstudied and one Norwegian municipality is used to provide a perspective on theSwedish discussion.Four theoretical topics guide the thesis. Firstly the core values of municipalities;democracy, autonomy and efficiency.