I denna kandidatuppsats har vi studerat hur nyckelpersoner i internationella omorganiseringar använder sig av strategiska diskurser för att förmedla sina budskap i tryckt press. Syftet har varit att ta reda på hur nyckelpersoner strategiskt utnyttjar rationella eller nationella diskurser vid en internationell sammanslagning och framför allt hur dessa kan kopplas till specifika teman som i sin tur uppmärksammas i den mediala bevakningen.Företaget som valts för undersökningens fallstudie, är fusionen mellan Telia (Sverige) och Sonera (Finland) i slutet av 2002. Studien har genomförts, genom att undersöka tidningsartiklar från en dagstidning och en affärstidning från både Sverige och Finland, under en femårsperiod (2002-2006). Vi har sedan gått igenom dessa artiklar för att finna citat av sammanslagningens nyckelpersoner. Citaten har analyserats och kategoriserats med hjälp av kritisk diskursanalys för att avgöra hur olika personer har använt sig av rationella respektive nationella diskurser och inom vilka teman man kan se olika diskurser.

Many consulting firms offer tailor-made solutions within complexity management, but these are not general frameworks built upon theories. Carlsberg are dealing with a large complexity within their one-way glass bottles, as they are growing by acquisitions, and are not attained enough economies of scale. This thesis balances the packaging complexity, with platform theory as a foundation. Twelve platforms were developed at Carlsberg, containing 21 bottles, and the calculated savings potential for applying these are EUR 28,9 million..

Bakgrund: Det blir allt vanligare att banker vänder sig till förvärv och sammanslagningar för en internationell tillväxt. Då banker inte enbart agerar som en finansiell intermediär samtidigt som globaliseringen skapar allt större bolag ställs högre krav på banker, där dessa utvecklas mot att vara universella med bl.a. bredare produktutbud och kundsegment. Storbankerna är centrala för det finansiella ståndet och är hårt övervakade och komplexa varelser. Förvärv och sammanslagningar kan inneha en stor påverkan på en storbank vilket kan påverka samhället i en större grad än vid andra branscher.

This study aims to build a deeper understanding of how differences in identities and communication can affect the possibilities of achieving a successful merger between companies from different type of industries. Our study is of qualitative nature and looks into the specific merger between Företagshälsovården AB and Managementkonsulterna AB. The study builds upon 16 semi structured interviews which are carried out with employees from both parts of the organization and with management personnel. Firstly our study shows that the different identities existing within the different parts of the organization, highly affect the integration process after a merger. Secondly we show that the level of communication transmitted from the management, but also between the different parts of the organization, affects the possibilities of creating a successful merger.

This thesis discusses the validity of the Capital Protection Rules under the new Companies Act.The areas of particular interest and cause for debate focus on the advantages and disadvantages for creditors under the laws regarding minimum capital requirements, capital distributions, stock acquisitions, stock minimization, loan restrictions and forced liquidation.How could creditors receive better protection?What changes would have to be made to the Capital Protection Rules to provide better protection and what would be the consequences of these changes to the shareholders, the government and the creditors.Could or should we model the Norwegian or American Judicial system in this situation?Included is an in depth report on the Swedish Capital Protection Rules outlining what they are, what they entail and what the reasoning was behind them. Also included are the EU equivalents and Norwegian and American Capital Protection Rules..

Sweden's school voucher reform has made the Swedish school system into one of the world's most liberalized. The debate concerning the ownership of Swedish schools is intense and the Swedish Minister of Education is open to restricting private equity owned companies from running schools. Interestingly, fewer calls are heard for restricting smaller profit-driven companies from owning schools. This essay aims to examine whether or not the quality of education provided by an individual school changes if it is acquired by a large private equity owned school group. This is done by conducting a comparative study on four independent schools recently acquired by AcadeMedia, Sweden's biggest private equity owned school group.

Time has passed since the new standards regarding goodwill were introduced. Duringthe period that occurred pre the financial crisis several companies managed to creategreat goodwill assets on their balance sheet. These assets were highlighted during thefinancial crisis and the aim of this study is to evaluate analysts contemporaryconsideration of these assets. The study will be of interest due to the fact that we nowfind ourselves in-between periods, post financial crisis and pre euro crisis. Ourempirical study has been carried out by interviewing analysts covering IT-companiestraded on the Swedish stock exchange.Our analysts were chosen with consideration to the fact that they were coveringcompanies where acquisitions are common.

We studied how librarians would adapt to telework, the performance of job responsibilitiesfrom home. We found'that all duties could be accomplished. but to varied extents.Computerbased searches, interlibrary loans, acquisitions, indexing and telephone referenceservices are the duties most likely to adapt to telework whereas cataloguing andclassification probably are best performed in the ordinary workplace.Most duties would demand access to technical means of assistance when performed fromhome. Connections to the library's local network, directly or via modem, are requiredbecause it is unrealistic to expect librarians to telework with fewer tools than theyordinarily have available. Although librarians generally believe that teleworking will nothave a large irnpact on the operation of the library, most would like to telework.Whether teleworking is a viable strategy depends on the characteristics of the duties, thelibrarian's desire to telework, but also on the size of the library, the size of its staff, thelibrary's activities, and how work is distributed between librarians..

The commercial real estate market makes up a large part of Sweden's property portfolio, as well as other open, free markets in the real estate market it is regulated by supply and demand. There are several factors that affect the supply and demand in the commercial real estate market, for instance the price, type of real estate and the condition of the real estate. In order to achieve success in the commercial real estate market it requires that real estate agents have a certain expertise and flexibility in their thinking to adapt commercial real estates to supply and demand. Active investors on the commercial real estate market are for instance private real estate agents, their knowledge and experience will help increase the value of commercial real estate in the long run. In order to provide the market flexibility in its real estate portfolio, vacancy is a factor that can be used.

Att genomföra en förändring i en organisation kan innebära en lång och komplext process som kan se olika ut beroende på situation och företag. En typ av organisationsförändring som ofta misslyckas är företagsförvärv (uppköp), vilket är en svår process att genomföra på ett lyckat sätt. Ofta beror det på att företaget inte har någon utarbetad strategi för hur förvärvet ska gå till och vilka effekter det kan ha på en organisation. Denna fallstudie syftar till att inom området organisationsförändring undersöka företagsförvärv och dess effekter på en organisation. Studien är av kvalitativ metod där datainsamling består av semistrukturerade intervjuer.

Publication of science fiction has a tradition in Sweden. Adult-fantasy does not. In recentyears, the 1980's, Swedish publishers have realised how profitable fantasy is. Of the totalpublication of the two genres between 1989 and 1994, 54% was science fiction and 46%was fantasy. The reason for this even balance is that fantasy-books get reprinted more frequentlythan science fiction-books.

The aim of this Bachelor?s thesis is to find out what librarians think about the public libraries? collections. How do they want to develop their collection and what do they want the collection to offer society?Sanna Talja has developed a theory about different attitudes regarding collection development. These are named ?the general education repertoire?, ?the alternative repertoire? and ?the demand repertoire?.

Previous studies have shown that there is a relationship between voluntary disclosure and analysts' forecast accuracy. However, there has been no research conducted specifically on bridges. Bridges contain information on how components such as price, volume, foreign exchange rates and acquisitions have impacted the financial performance between two periods. The main purpose of this thesis is to investigate the usage of bridges in quarterly financial information of companies listed on Nasdaq Stockholm. We provide a descriptive mapping of bridges and find that 30 out of 268 companies are presenting bridges as a part of their voluntary disclosures, with large firms being the most frequent users.

Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

The aim of this masters thesis is to examine to what extent series books for children and youth are included in the acquisitions of public libraries. It also examines which needs series books fulfil among a group of 13-15 year old children. The main question of this thesis was: To what extent do libraries provide series books for children and youth? An inquiry investigation showed that a majority of the libraries in Sweden provide these books. The main reason to provide the books was that the demand is large.