I denna uppsats undersöks viktiga framgångsfaktorer vid internationell expansion på tillväxtmarknaderna i centrala Östeuropa. Expansionsprocesserna hos Cramo och Volvo Lastvagnar jämförs med utgångspunkt i ett teoretiskt ramverk där Uppsala-modellen står i centrum, kompletterad med grundläggande teoretiska förutsättningar avseende egna etableringar respektive företagsförvärv samt avseende tillväxtmarknader. Studien inriktar sig på huvud-kontorens perspektiv, och det empiriska underlaget består av intervjuer med de huvudansvariga cheferna inom Cramo och Volvo Lastvagnar. De viktiga framgångsfaktorer som analysen resulterar i är:Tidig etablering har inneburit klara fördelar för båda företagen.För ett uthyrningsföretag inom byggbranschen som Cramo har det varit viktigt att växa klustervis. För ett produktionsföretag inom transportbranschen som Volvo Lastvagnar har det varit viktigt att äga både försäljningskanaler och eftermarknadskanaler.Kontakter är generellt sett viktiga inom ett land.Varumärket och att synas är viktigt.Eget engagemang i och aktivt internaliserande av kunskap från det relevanta nätverket är nödvändigt..

The purpose of this Master?s thesis is to present a survey of how Swedish libraries provide information services for children. In this thesis ?information? means non-fiction material and ?children? do not include preschool children. The method used is knowledge overview and the material (mostly Master theses in LIS published January 2001-June 2006) is related to user studies of children as information seekers.

The aim of this Master's thesis is to examine what effect two different models of acquisition have on user satisfaction with information resources at academic libraries. The two models examined are the traditional model where a subject specialist librarian makes the selection, and the user-governed model where the larger part of the selection is based on user requests. The scope is the libraries of Roskilde University, which employs the traditional acquisition model and Malmö University, which employs the user-governed. Both libraries have a user-oriented approach to acquisition. The study encompasses a close examination of the acquisition policy through document analysis and interviews with the librarians in charge of acquisitions at each university, as well as a user-satisfaction survey among the professors and senior teachers on two faculties at each university respectively.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

This thesis examines the established theories on the phenomena of merger of equals. In contrast to an acquisition, a merger of equals is complex since the very nature of it entails that none of the involved parties are in control. Merger of equals are therefore viewed as one of the most difficult types of partnership and data show that over fourty percent of all mergers fail to achieve their targets. Still, research on the phenomena is limited. The main purpose of this thesis is to analyse the implicit factors to why a merger of equals fail.

Freedom of establishment statutes that restriction of citizens within the EU can not occur. A citizen should be free to establish themselves in a Member State and not be hindered if they choose to leave the State. "Citizens" also includes legal persons such as companies. Legislations in Member States which prevents the freedom of establishment shall be prohibited. When a company chooses to merge across borders and thus cease to be a Swedish company, the Swedish rules for exit taxation applies.

?Death in the pot.? The Fruit and Vegetable Preserving industry in East Scania during the 20th centuryA Company History.At the end of the twentieth century, only one of the six companies previously active in the Fruit and Vegetable Preserving Industry in East Scania survived as an independent company: Kiviks Musterier AB. Actual production remains at two sites only. The aim of this study is to determine the reasons for this development. The companies included in the investigation are AB Bjäre industrier, Gustaf Bong AB, Kiviks Musterier AB, AB Ruuthsbo konservindustrier, Th.

?Death in the pot.? The Fruit and Vegetable Preserving industry in East Scania during the 20th century A Company History. At the end of the twentieth century, only one of the six companies previously active in the Fruit and Vegetable Preserving Industry in East Scania survived as an independent company: Kiviks Musterier AB. Actual production remains at two sites only. The aim of this study is to determine the reasons for this development. The companies included in the investigation are AB Bjäre industrier, Gustaf Bong AB, Kiviks Musterier AB, AB Ruuthsbo konservindustrier, Th.

This thesis is about new technology in academic libraries in the form of Patron Driven Acquisition. As libraries take part in the digital era, a new model of patron driven acquisition has emerged. This model gives users more influence over the libraries electronic book collection. The collection development model changes libraries traditional role in the collection development process, from collecting for the future to the present.The purpose of this thesis is to gain knowledge of what acquisition librarians think about the effects of PDA on the collection, the acquisitions role and the cost structure. The theoretical framework relies on Christensen?s theory about disruptive technology and was used to interpret outcomes of new technology in libraries and its staff.Five librarians from four different Swedish university libraries were interviewed using a qualitative semi-structured method to carry out the investigative part of this thesis.

I vår uppsats behandlade vi hur ett småföretags expansion från uppstart till nutid med fokus på förvärv kan se ut. Syftet med denna uppsats har varit att identifiera olika problem och motiv som kan uppkomma vid expansion och förvärv. Uppsatsen baserar sig på en undersökning om hur Mikael Hugosons har agerat och hur han har genomfört expansionen av sitt företag. Vi har undersökt vilka motiv han hade för att expansionen av företaget har utförts på det sättet han har gjort samt vilka problem som har uppkommit på grund av detta. Information om företagsexpansionen har samlats in via personliga intervjuer med Mikael Hugoson samt den verkställande direktören på företaget han har förvärvat.

BAKGRUND:Man tillägnar sig språk när man omges av det, genom att lyssna på och läsa det. Egenproduktion av språk, att tala och skriva, kommer efteråt. Det är viktigt att arbeta medelevernas ordförråd och med de typer av övningar som är språkutvecklande för eleverna.Läromedel kan användas i olika utsträckning och på olika sätt och det är viktigt att man somlärare gör ett medvetet val av aktiviteter i sin undervisning. Enligt styrdokumenten skaengelska vara ett kommunikativt ämne.SYFTE:Undersökningen syftar till att se hur pedagoger i år F-5 undervisar i engelska. Vi fokuserar påatt se vilka undervisningsmoment pedagogerna använder sig av och i vilken utsträckningläromedel används.METOD:Vi har genom en enkät undersökt hur ett antal pedagoger arbetar med engelskämnet.Redskapet valde vi för att kunna se hur vanliga olika aktiviteter är.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

The aim of this project has been to raise the production efficiency of Daliff Precision Engineering through reduced transportation time and a more standardized manufacturing process. The problem has upraised because of a big and diversified product flora without any standard products and with just small batches ordered. The report also tries to show the work procedure with general analytical methods and be an example of how a similar problem can be resolved. The transportation time is being proposed to be reduced through a change in the layout of the factory. By moving a few manual machines, dispatch and burring to more efficient locations, the total transportation time will be reduced by 55 %.

The aim of this study is to describe how Swedish research librarians feel that their work has been affected by electronic journals. The study focuses on medical electronic journals accessed through consortia agreements via Bibsam, the Royal Librarys Department for National Co-ordination and Development. This thesis includes two main parts: a literature survey and an empirical study. The literature survey shows that since the 1990´s most research libraries are hybrid libraries including both printed and electronic information sources and that librarians tasks to seek and organize information have remained but the tools have changed. Qualitative interviews were performed with four librarians at two university libraries and one university college library on how their work with electronic journals differed from their work with printed journals, which new tasks the electronic journals have brought and which have disappeared and how the librarians professional role has been affected.

Title: Territorial identities and fusions- regional identity by interregional fusions Level: Final assignment for Bachelors Degree in Social Science with specialization in Urban and Regional Planning. Major subject: Geography. Author: Mladen Krajisnik Supervisor: Carl-Johan Nordblom Date: 2009 May Intention: The main focus of this study is to verify the existence, or nonexistence, of local and regional identities. Considering the result regarding regional identities, this thesis will continue on to clarify if these identities are to be seemed as a threat or resource during fusions, and if so, how can one best manage these different identities.Method: Only secondary data has been used in this study. I've botanized amongst the literature that processes fusions, impact of culture, identities, regions, territory. Continuing on, the collected empirical resources have been compared to my theory, from which an analysis was able to be spawned and conclusions were drawn.Result & Conclusions: The thesis confirms different regional identities, although it does not treat the subject regarding the inner strength of regions comparing to one another.