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.

The climate at the labour-market in Sweden today means that students who have recently passed their examinations find it quite difficult to find work. The competetiveness calls for a strategy to find advantages in the employment process. The strategy explored in this thesis is called personal branding. We believe that by building a strong personal brand you can increase the possibilities to influence the decisions of those responsible for recruitments in our society. The question we ask ourselves in this essay is how to build a personal brand with the power to give students a competetive advantage in the employment process.

This thesis analyzes the consequences of ?Lex Uggla? ? a law concerning the boundaries between firm and individual with respect to wealth taxation ? for small businesses, with more than 3 million SEK in over-liquidity. There are two main findings of this thesis. Firstly, the wealth taxation of non-operational assets seems to be an inefficient tax which costs the Swedish welfare system much more than it generates. Secondly, the change in actions among entrepreneurs following the extensive news coverage following the tax authority?s charges against the company of the well-known artist, Magnus Uggla (hence ?Lex Uggla?) illustrates that neither changes of rules nor new applications of rules is necessarily sufficient for an agent to change course of action.

In latter years there has been a discussion about the increasing importance of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ?Internet-bubble? is a recent event that drew much attention to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for handling intangible assets. A specific intangible asset that has caused much debate is research and development (R&D), since it is commonly not allowed to be realized as an asset, which could cause implications concerning analysis and valuation.

In which ways have composing processes in music appeared over the past 300 years? How may composing processes work today? What does new technology do to this processes?The key purpose of this study is to investigate various composing processes. A further purpose is also to gain an awareness of how we use modern technology by computers and their notation programmes.The research design of this thesis includes a display of literature related to composing processes. along with an analysis of the writer?s own experiences in the area.

The intention with the research was to investigate the role of civil society in the Kenyan democratization process. The research intends thus to analyze (1) the role of civil society in Kenya's transition to democracy (1990- 2002), and (2) the role of civil society in the further democratization process (2002- 2013).The results of the research demonstrates that the role of civil society played a crucial role in Kenya?s transition to democracy given that civil society provided with a multiparty- system in 1991. In addition, civil society endowed with education for citizens in order to attain constitutional reforms. As a result, Kenya accomplished a transition to democracy in 2002.

Background: There are many people waiting for a kidney transplant. To get a kidney from a living donor has many advantages. The gift is about giving and receiving. The decision is characterized by life-philosophy of the donor.Aim: To highlight the experiences of the kidney donation process.Methods: A systematic literature review in which 11 articles were included, seven qualitative and four quantitative. The articles are quality and ethically reviewed, the results are analyzed according Granskär & Höglund and Polit & Beck.Results: The results were gathered under two themes: the decision-process shows the path from idea to decision and implementation-process treats the donation and confirmation of the gift.

This thesis consists of three parts: one normative, one empirical and one constructive, with the intention to explore the enforcement of accountability in megaprojects.The thesis aims to evaluate the level of accountability in the policy process of the European Spallation Source, ESS between 1990 and 2008. In order to make a comparison possible, a norm is created concerning how a policy process should be designed, with primary focus on openness and participation, to make enforcement of accountability possible. The policy process of the ESS is compared with this norm with the purpose of discovering whether the process contains elements that assure enforcement of accountability. After the comparison is done, it is possible to formulate constructive proposals about how the enforcement of accountability can be improved.The thesis also explores how networks, consisting of actors with particular resources, surrounding the ESS-project affects the form of the policy process, e.g. in shaping the social construction of the aim and purpose of the project.

Background: The value of stock recommendations have been debated for a century andthe debate has escalated since Alfred Cowles (1933) published his research in ?Can StockMarket Forecasters Forecast?? As of late, savings in stocks has increased and the householdsare managing their savings more actively. The consequence of the increased interestin stocks has resulted in a growing market for stock recommendations. Not just financialmedia but daily newspapers have embraced this new found interest, hence stock recom-mendations can be found in almost all large newspapers in Sweden. Furthermore, this phe-nomenon has also lead to intensified research within stock recommendations.

This paper examines the power producing dams along the Ume-river as an integral part of and a result from the urbanization process in Sweden during industrial capitalism. The aim of the paper is to contribute to the knowledge of the urbanization process in Sweden in general and of its traces along the Ume river in the county of Västerbotten in particular. The paper applies the theory of concentrated urbanization and extended urbanization put forward by Neil Brenner and Christian Schmid (2015) and argues that the building of power producing dams along the Ume-river is part of an extended urbanization process. This becomes particularly evident when examining the vast physical structures that is the dams, situated in an otherwise remote and sparsely populated area. These vast physical structures are also very well connected to a nation wide electric grid that has connections to bordering countries as well.

AbstractThis essay discusses the negotiation of the Comprehensive Test Ban Treaty (CTBT) and the process that led up to a signed agreement. The CTBT forbids all nuclear weapon test explosions and all other types of nuclear explosions. The purpose of the study was to distinguish the critical steps of the negotiations that resulted in the success of the CTBT. Based on these insights, my intention was to identify relevant events and actors in the process around the Fissile Material Cut-off Treaty (FMCT), which has been on the nuclear disarmament agenda for over a decade. Furthermore, my ambition was that the examination of the CTBT negotiation would give me some clarity in what the next step would be to get the FMCT back on track.

This thesis discusses the differences between an automated and design centered layout process. The work has beenconducted at CBG Konsult AB, a service provider of multilingual solutions, translations and localization.The purpose with this work was to investigate some limitations and issues with the layout process involving the languagefamily XSL used for automated layout at CBG Konsult AB..

In the new Library Act of 2014, it is stated that public library supply should be characterized by quality. To investigate what this means for the library, I do a functional analysis of ideas of librarians' views on quality and how they work with purchasing, weeding and mediation. I have chosen to limit the essay to fiction for adults in Swedish public libraries. By combining the basal idea analysis, where I investigate librarians' ideas about quality, with an operational analysis of ideas, where I examine the effects librarians' quality ideas get for the daily work, Iwant to find out the librarians' quality ideals.The material I analyze consists of 18 questionnaires, filled out by librarians with responsibility for purchasing and / or thinning in libraries across Sweden. The analysis is done with an analytical schedule, that consists of a number of opposing ideal types taken from previous research on quality, purchasing, thinning or mediation.

Denna studie utgår från de diskussioner kring IAS40 som ägde rum i svensk affärspress under 2004. Diskussionerna handlade om de möjliga risker som implementeringen av redovisningsrekommendationen IAS 40 kunde innebära för aktiemarknaden. Vårt syfte är att bidra till att en del av det informationsgap som uppstått i spåren av IAS 40 fylls. Syftet är att undersöka IAS 40s inverkan på värderingen av förvaltningsfastighetsbolag i aktiemarknaden. Studiens slutsats är att aktiemarknaden har tagit hänsyn till de nya reglerna och att de flesta nyckeltal som IAS40 påverkar saknar värderelevans..

In the new Library Act of 2014, it is stated that public library supply should be characterized by quality. To investigate what this means for the library, I do a functional analysis of ideas of librarians' views on quality and how they work with purchasing, weeding and mediation. I have chosen to limit the essay to fiction for adults in Swedish public libraries. By combining the basal idea analysis, where I investigate librarians' ideas about quality, with an operational analysis of ideas, where I examine the effects librarians' quality ideas get for the daily work, Iwant to find out the librarians' quality ideals.The material I analyze consists of 18 questionnaires, filled out by librarians with responsibility for purchasing and / or thinning in libraries across Sweden. The analysis is done with an analytical schedule, that consists of a number of opposing ideal types taken from previous research on quality, purchasing, thinning or mediation.