Fusionen mellan Arla och MD Foods är "Fusionen som ingen har prövat förut" har Jens Bigum verkställande direktör i Arla Foods som överskrift på sin VD-berättelse i årsredovisningen år 2000. I samband med fusionen bildades världens största mejerikooperativa företag. Det har tidigare inte gjorts någon djupare analys av fusionen mellan Arla och MD Foods. Transnationella fusioner mellan två företag hyllas ofta som en lösning. Fördelar i samband med en fusion kan vara: mer resurser och säkrad framtid för mjölkproducenterna. Det är dock inte alltid fusionerna lever upp till förväntningarna.

Climate change is expected to lead to increased rainfall and higher temperatures, among other things. This will have a major impact on our cities. Floods can lead to property damage as well as damages to human and animal health. Higher temperatures will increase the frequency of heat-related health risks and premature deaths. The consequences of climate change will be particularly large in our cities because of the city's morphology with a high amount of paved surfaces and buildings that affect the natural processes in areas such as drainage and absorption of solar radiation.

Inclusion body disease (IBD) affecting boas and pythons is a serious and common disease. Boas can be clinically healthy carriers, which makes control of the disease difficult. The causative agent has not yet been confidently identified, and therefore there are no serodiagnostic tests available. Today, histopathologic examination of tissue biopsies is the recommended antemortem diagnostic method, but there are several disadvantages. The objective of this study was to compare the sensitivity of two diagnostic methods ? liver biopsies and blood smears, and to evaluate ultrasoundguided needle biopsy of the liver.

Syfte: Syftet med denna uppsats är att undersöka hur moderbolagets aktiekurs reagerar, därmed påvisa eventuell onormal avkastning när ett moderbolag beslutar sig för och sedan avyttrar en del av ett dotterbolag till börsen (Equity Carve?Out). Delsyftet är att undersöka sambandet mellan onormalavkastning i storleken på avyttrade andelar samt beskriva de motiv som anges och analysera detta mot storleken på avknoppad andel.Metod: Undersökningen är en eventstudie med en kvantitativ ansats. Empirin består av sekundärdata i form av börskurser och index.Teori: Eventstudien bygger på hypotesen om effektiva marknader, teorin om asymmetrisk information, agent teori samt teorin om avknoppningsfördelar.Empiri: Eventstudien bygger på 25 Equity Carve?Outs genomförda mellan åren 1991?2007 och behandlar aktieutvecklingen dels vid beslut och dels vid genomförandet av en avknoppning, detta relateras sedan till tidigare forskning.Resultat ECO mellan åren 1991 och 2007 har generellt medfört svagt positiva priseffekter vid beslutet om avknoppning och positiva priseffekter vid avyttringen.

Under den senare delen av 1900-talet inträffade ett antal företagsskandaler, såsom Enron och Worldcom, vilket föranledde ett bristande förtroendet för såväl styrelsers som revisorers arbete. För att återfå förtroende på den svenska marknaden introducerades Koden och en uppdatering av Aktiebolagslagen gjordes. En av de förtroendehöjande åtgärderna innebar att revisionsutskotten introducerades. Revisionsutskottens införande innebar ett tydliggörande av styrelseledamöternas arbetsuppgifter, men medförde samtidigt att huvudmannaskapsproblematiken i styrelsen aktualiserades. Vilket leder till vår problemformulering: Hur har revisionsutskottens införande påverkat ansvarsfördelning i styrelsen?För att kunna besvara vår frågeställning har vi genomfört kvalitativa intervjuer utifrån ett expertperspektiv.

Vi presenterar i denna uppsats en undersökning av ersättningsformer till VD:ar i svenska publika bolag under perioden 2001-2010. Detta sker då det funnits en debatt som kretsat kring VD:ars ersättningar vilket dock inte lett till mer förståelse för hur ersättningarna sätts. Av denna anledning har vi insett att mer forskning kring hur ersättningar sätts för VD:ar är nödvändig för att öka förståelsen. Mot bakgrund av tidigare internationell forskning har vi studerat om samband föreligger mellan VD-ålder, bolagens ekonomiska ställning och typ av ersättning. Detta görs då vi inte kunnat finna någon liknande forskning gjord på företag i Sverige.

Jag ska i denna uppsats ta upp tre olika filosofers definitioner och användande av begreppet rationalitet och analysera, tolka och jämföra dessa. De filosofer jag har läst in mig på skiljer sig i det att de argumenterar för olika normativa filosofier. Jag har läst Kant som är deontolog, Singer som är utilitarist och Regan som är rättighetsteoretiker. Jag kommer att introducera och analysera varje enskild filosofs definition och användande för att sedan jämföra och söka efter likheter och skillnader. Jag kommer också att diskutera vad dessa skillnader och likheter kan bero på och vad det kan ge för resultat.

Background and problem: There is a continuous debate regarding incentive programs in public companies. Since the global financial crisis and the subsequent recession in 2008, the criticism has reached even higher levels. Various regulatory authorities as well as influential external actors require stronger regulations and limitation of the monetary compensation in publicly held companies. Share-based payments are based on the development of the market value of the company. This means there is an existing relation between the owners? and the managers? interests.

The work covered in this report includes a literature study of the diesel dual fuel technology(hereinafter referred to as DDF). The literature study covers earlier work that has been doneregarding the use of compressed natural gas (CNG) and diesel in a DDF system. Moreover a onecylinder research diesel engine was fitted with a CNG fuel system for experimental testing. Theinstallation of the engine and the test cell is described. Results from the tests are presentedcovering emissions, heat release and pressure traces from the DDF-concept.During the literature study it was found that most research was related to heavy duty dieselengines.

Conjunctival swabs from 12 cats in a Swedish animal shelter were analyzed by real-time PCR for FHV-1, Mycoplasma felis and chlamydiae. The purpose of this study was to see whether and to what extent these agents can be detected and if they were detected from cats housed in quarantine or in the adoption department. Samples were first taken upon arrival at the quarantine and then a second sample was taken two weeks after moving to the adoption department, or upon presentation of signs of disease. The cats spent the quarantine period in two separate quarantines: five in a new quarantine (quarantine A) and seven in a room in the old shelter (quarantine B). The difference between these quarantines was that in B the cats were often mixed together ant the hygiene routines were not as good as in quarantine A.

The objective of this essay is, from the golf perspective including the golf courses' physical attributes, golf club management, members of the golf club and golf course designers, to explore possibilities for making existing golf courses more multifunctional. The purpose of this is to increase the understanding for golf courses' role as part of the landscape and comprehension regarding possible opportunities around them to exploit and develop.The increased pressure of population in peri-urban areas has resulted in a greater need for accessible recreation, particularly in the isolated farmland. As a result, land is sometimes used against landowners' will, which is a deficiency that is the basis for many conflicts between farmers and landowners.In the current situation, there is a negative trend in golf with reduced interest and fewer golfers than in the past. As a result, many of Sweden's golf courses have financial problems and are therefore trying to find new ways to avoid bankruptcy. Sweden's existing golf courses occupy about 30 000 hectares of land, of which a very large percentage are located in peri-urban areas.

What is e-leadership and how can it be framed in a distance context? How can work motivation be understood as a correlated theme? In prior leadership research and theory it has been taken for granted that leadership occurs in a face-to-face environment, so how to study leadership in a remote context? According to recent research, e-leadership defines this leader-member relation in this new arena, and a central focus of this research has been on communication. Communication is a central theme in the remote setting because it is the only interaction arena which allows leadership to be seen and understood. By conducting a case study in a multi media organization with distance working journalists as focus group this essay aims to bring a deeper understanding of how e-leadership works and how it effects work motivation. The field of media organizations is interesting to study as distance work is not an unusual working environment for journalists, and research has indicated that work motivation needs for these highly specified creative workers are somewhat differentiated from other, for example industrial workers, which implies that motivation theories urges an update.

Hedgefonder har blivit en allt viktigare investeringskälla i egenskap av en möjlig positiv avkastning vid fallande finansiella marknader. Dock exponeras investerare i allmänhet och småsparare i synnerhet mot högre risker än en motsvarande placering i traditionella fonder; detta mot bakgrund av strukturella betingelser, ett brett spektrum av finansiella instrument och en hög belåningsgrad. Emellertid har brakförluster i fonder som LTCM, Maricopa, Manhattan och Beacon Hill skapat turbulens på de finansiella marknaderna. Följaktligen vill investerare ha större insyn i hedgefonders verksamhet. Den här uppsatsen undersöker om en informationsrelation mellan hedgefondförvaltare och investerare ger upphov till en konflikt.

As a student during my studies, I have been told about entrepreneurs who have red numbers in their financial statements, and there is a forest machine operator shortage in Sweden. The basic idea of this thesis was to examine the underlying factors that may have caused the problems described above. The aim of this thesis was to investigate the factors that create stress and job satisfaction as a forest machine operator. The study was performed as a comparison between forest companies own harvesting teams and entrepreneur teams to investigate if there are any differences in stress and job satisfaction between the two different types of team. The study was conducted in collaboration with SCA Skog. The material for this study was collected by doing interviews with SCA's harvesting teams. A total of 27 forest machine operators were interviewed, divided into a total of 10 separate harvesting teams. It was very similar between the different type of teams, which situations the operators experienced stress.

The purpose of this master's thesis is to examine and compare the process of starting a school library at schools which haven't had a school library before, and to examine and compare the experience of this process according to the principals and the persons responsible for the school library.I have examined two Swedish independent primary schools (age 6-15 years). I have made qualitative interviews with the principals and the persons responsible for the new school library. In all, I have made seven interviews. As requested by the new Swedish Educational Act, both schools had recently started creating school libraries. One of the schools had recruited a half-time teacher-librarian and the other had no staffing at all.In the interviews, I have examined the attitudes of the informants towards school libraries, if this attitude has changed during the process of starting the school library, the informants' experiences during this process and the informants' views on the school library as an agent for student achievement.