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.

Uppsats för avläggande av filosofie kandidatexamen i Kulturvård, Bebyggelseantikvariskt program 15 hpInstitutionen för kulturvårdGöteborgs universitet2015:22.

Horse owner?s knowledge about horse feeding and nutrition is directly linked to the horse?s health and welfare. According to several studies, both Swedish and foreign, horse owners generally have inadequate knowledge about horse feeding. The housing systems and feeding routines of today differs in many ways from what horses have adapted to through evolution. Wild horses live in harem herds and roam on large open fields, spending about 60 % of the day grazing, mainly grass and herbs.

Background: As a result of the financial markets ever ongoing product innovation a new derivative was introduced in the USA in 1997. A derivative that derived it's value, not from the price of an underlying asset, but instead from a climate factor. It's been known for a long time that revenue in certain industries are affected by weather conditions. The suppliers of weather derivatives claim that these weather sensitive businesses can user weather derivatives in order to lessen weather risk. Purpose: To do a critical evaluation of how weather derivatives can be used by companies as a risk management tool.

This thesis is about Christmas tree plantations in Sweden, and if its profitable to produce Christmas trees in Sweden. Sweden has 4,3 million households, 3 million of these households buys Christmas trees. 80 % of these Christmas trees are Norway Spruce (Picea abies), which is the most common Spruce in Sweden. Every year over 170 000 Christmas trees are imported to Sweden. The main import comes from Denmark.

As the Swedish governments long term goals include a reduction of fossil fuel dependency, increasing pressure is placed upon energy companies to create and develop new solutions for renewable energy. The following case study was done in collaboration with the company Sydved Energileveranser AB and one of their contractors, Enarssons Skogsentreprenad AB. The objective of the study is to examine the bioenergy situation in region of Skåne and evaluate the potential solutions in the region for a forest-fuel assortment, based on a bioenergy-cutting-system. As a part of this study I have compared ordinary manual cuttings done with a chain saw and cuttings made using the new ?bio- energy cutting system?. The cuttings made under both systems were tested in areas near agricultural fields or pasture land in order to maintain an open landscape.

Trade is important for every country in the world. Commodities are transported between rich and poor countries everyday. Some of the trading partners are EU and Ethiopia, this because of less expensive commodities from EU than they are in Ethiopia. The most important agricultural commodity is wheat. Ethiopia is a poor country, whose inhabitants mostly are living on agriculture.

Title: Strategies for competition ? a study of the Swedish contact lenses market.Authors: Pernilla AArskog and Annika Lange.Background: As a market gets more mature and the competition increases, it is more important for a company to apply the right strategic perspective. There are four fundamental strategic perspectives for a service-oriented business: a core product-, a price-, an image- and a service perspective. This study is a about service management and take its point from the theories from the Nordic School about strategies for competition, customer value, perceived customer quality and customer loyalty.Purpose: The main purpose with this study is to analyze and evaluate how the actors at the Swedish market of contact lenses should compete to gain further competitive advantages.Method: The study includes four qualitative interviews with two traditional opticians and two Internet based businesses, but also a survey with 106 contact lens users is included.Analysis: In the analyse part of this thesis it was concluded that the traditional opticians conception about their customer not agrees with what the customer evaluate as important. Many of the customers have thought about changing their optician, and besides that do not recommend their optician, and can there for not be categorize as loyal customers.

The Swedish agricultural sector is currently experiencing substantial structural changes, where the number of agricultural enterprises continuously decreases and the average farm size increases. In order to maintain competitiveness, it is important to be aware and adapt to changes concerning the surroundings of the company (Johnson et al., 2011). Agricultural commodity prices sharply fluctuate on the global market in recent years, affecting the profitability of farmers. High volatility market requires tools to reduce price variations and increases the need of decision-making (Bouder & Beth, 2003). Farm-based grain handling facilities increases the sale options regarding agricultural commodities; a flexible strategy to get additional compensation for the storing the grain produced on the farm (Edling, 2002; Edwards, 2013).

This study was conducted on behalf of SCA forest AB, Västerbottens forest administration. Timber procurement from non-industrial private forest owners has become an increasingly important part of SCA:s wood supply. The objectives of this study was to report the current forest conditions in the private forests in the county of Västerbotten, analyse the potential for procurement of wood from private forest owners, and provide a basis for decisions on future strategies for timber procurement from private owners.Material and data have been collected from different sources, mainly from Swedish National Forest Inventory and SKA-VB08. This material was the basis for the analysis and calculations performed with the Heureka application PlanWise. This study area was divided into six different analytical areas (Coastal south, Coastal middle, Lycksele, Inland south, Inland north, Skellefteå), where each area of analysis is represented by a number of municipalities.In this study, two scenarios were specified; one describing the current forest management with current harvesting levels and the effects of these assumptions, the second to illuminate what potential there is for future timber harvesting.

When I began my studies at Gammelkroppa forest school I started to think about an appropriate thesis. There was much discussion about the wild grazing damage during that period. I was at that time a part of Boo property and helped at their great hunts. They had the dual uses of wildlife and forest. I decided that I want to study how big the wild grazing damages are and if we can reduce them.

The increased specialisation and complexity in products and services has created the need for Swedish companies to focus more on their core businesses. This has resulted in them opting to buy services and products that lie outside of their core business from consultancy businesses or other types of suppliers. When companies describe their offers in internal and external marketing it is done often in terms of company or service attributes that are not based on customer value or offered value for the customer. The reason for this is that companies have not adapted their services to the different needs of their customers. As a result of this, they run the risk of offering the same services as their competitors and communicate values that the customers either do not understand or experience as value adding. By using the theory on the data collection from the case company we have an understanding and shown how the customer values can be developed from a service company?s internal and external prerequisites and competitive advantages.

The shareholder is supposed to be indifferent if one share costs 100 SEK, or 10 shares cost 10 SEK each. In an efficient market, shares should be valued directly to new expectations as a result of the announcement of the reverse split. We investigate whether abnormal returns incur surrounding reverse split and if owner structure change.One reason for the reverse share split is that most companies have plans to imple-ment other company?s specific events in order to survive rather than to change the price range to a more attractive level. We found a negative return in the ex-day at 8,1 per cent.

Veterinary medicine is not merely an area of occupation but also an area of business. In a business the customer service is its identity and brand and more importantly what makes the client choose and recommend the clinic to other potential customers. The licensed veterinary nurse is habitually the one who first meets the clients at the clinic. Therefore it is particularly important for the licensed veterinary nurse at the clinic to offer high-quality customer service. The object of this study was to understand and elucidate how the pet owners experience the encounter with the licensed veterinary nurse at different stages in their contact with the clinic.

?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.