Although previous research conclude that mergers and acquisitions do not always lead to improved profitability or increased shareholder return, the number and size of M&A?s is steadily increasing. In this thesis we examine why an acquirer pays a price higher than the market value. Can accounting data explain the size of the premium? 618 European transactions between 1997 and 2008 are examined and relationships between the targets? accounting data and the premium is analysed through statistical regressions.

The purpose of this essay is to study the two cases ?The hijacking of a bus in Årdal? & ?The double murder in Ljungsbro? from media ethics aspects.  The aim for this study is to clear up if the the Swedish newspapers have reported according to the mediaethic rules and to see if there is any differences between the newspapers reporting. The following theories has been used to reach the objective: the journalism task, news values, the liberty of press and speach, media ethical rules and discursive discrimination. The study has used a critical discourse method formed by Teun a. van Dijk to analyse the material, mainly through macro- and microstructures.

The objective of this paper is to describe and analyze female irregular immigrants and their experience of how relationships with other people affect their lives and identity.A qualitative method is used in the study, because my main purpose is to analyse the respondents? lives and life experiences. The analysis is based on a symbolic interactionism perspective. The results are also analyzed based on previous research and the concepts underlying the paper; irregular immigrants, discrimination, power and identity.In summary, the respondents have a clear picture of how they live and experience their relationship to others and themselves and how this affects their lives and identity.Their experiences affect their lives and influence their behaviour and identity when they interact with others. Their own view of their situation means that they are afraid to seek care or report sexual abuse, threats or other similar conditions.

The purpose of this study is to dig deeper into the perceptions regarding diversity - and the ambition to achieve increased such - among those who have participated in the Swedish Public Service diversity coach education. Furthermore, the aim is also to problematize, and increase the awareness of, different outlooks on diversity and its practical usage. All in all, ten so called ?Zebra coaches? have been interviewed for this study. The empirical material has been analysed through a theoretical framework that problematizes the constructs of inequality, based on gender, ethnicity, race, class, etc., on different levels.

This examination work is the final work in our education to become a Bachelor of Science inMechanical Engineering by the University of Lund.The main purpose with this work has been to develop a new effective material handling system for TPPM AB in Lund since the existing system starts to become out of date. The future system that is going to be installed shall have the capacity to support all machines with unit-, semi- and finished goods during full production. The work has also included studying the possibilities to change the material flow in a positive way between the storage and the production when one is using existing buildings.During our work we have been used a simulation program called AutoMod, performing company visits, interviews and reviewed internal and external information to create a picture of what the best conclusion can be. During the work we have contacted five suppliers to receive system solutions and quotatioris. The suppliers, which have been contacted, are Swisslog, Moving, Rocia, Christensen & Hansen and ABB.

The aim of this study was to examine retiared individuals view of oral health and dental care. A questionnaire was sent to three different retirement organizations and answared by 106 participants. Our studie showed that irrespective of education or health status, the majority considered oral health and dental care was important and will become so in the future. Most elderly individuals can consider getting help with their oral health with oral health care in the future. This studie showed that the elderly are concerned about their appearance.

Every tenth year a financial crisis tend to interfere with an economy. Price bubbles with an accompanying market plunge are therefore not a new phenomenon. Such market disruptions have been causing problems for centuries, as history has a tendency to repeat itself. The intention with this study is to learn more about the bubble phenomenon and increase the knowledge in this area in order to, if possible, prevent such a thing from happening again. The purpose of the essay is to identify factors that significantly affected the development of the so called IT-bubble in Sweden and Finland during the years of 1995-2000.

SummaryA complete graphic profile program along with marketing material has been produced for seven photographers.The material has been produced in consideration to sell their pictures outside of Scandinaviaand Brazil as first priority. The criterion for the profile is to give a message of quality and ofScandinavia. Through research and interviews facts about typical scandinavian design have beenfound. Since the pictures will be exported abroad, a selling packaging solution has been developed. Theparts that are included in the marketing material are: a brochure, display solution, a website and printingexamples.

Risk-free profit sounds appealing. The opportunity to arbitrage exists. Investments in underpriced IPO:s can generate profit, but for whom?Previous studies have shown that underpricing is a common phenomenon. This study intends to investigate whether underpricing and the arbitrage opportunity exists on Aktietorget which is a smaller venue.

Vi har genom kvalitativa intervjuer valt att undersöka fotbollsklubben Athletic Bilbaos rekryteringspolicy som innebär att klubben endast använder sig utav spelare med baskisk härkomst. Syftet med vår studie var att diskutera och analysera huruvida detta speciella koncept eventuellt är diskriminerande utifrån ett moraliskt, ett juridiskt och ett politiskt perspektiv. Vidare har vi sökt svar i de ledande svenska idrottsorganisationerna om huruvida det skulle kunna vara genomförbart i Sverige med en sådan policy. För att få en ökad förståelse för problematiken har vi valt att arbeta efter en rad teoretiska begrepp såsom etnicitet, lokal och social identitet samt globalisering. Vår slutsats är att problematiken kring föreningens policy och Baskiens politiska ställning komplicerar beslutsfattandet i diskrimineringsfrågan och att en rättspraxis från EG-domstolen krävs för att nå ett klargörande i fallet.

With the elevated oil prices of today it is necessary to look for other heating alternatives. If the oil price continues to develop in the same way it has done the last years it will soon be impossible for many producing garden companies to survive. The purpose of this diploma work is to compare three different fuel options in order to find the most economic one considering the conditions of Katrinebergs Handelsträdgård AB. In relation to oil it is profitable to change to any of the three alternatives: wood chips, wood pellets and grain. The most profitable option is to change to wood chips. This alternative has a payoff time less than three years and after that the annual saving compared to the oil is relatively high. The annual cost is 65 % of the cost of the oil alternative.

The purpose with the report is to show that it is possible to design a class-D amplifier, using a programmable FPGA mounted on a developing card from Xess and a H-bridge. The FPGA was programmed in VHDL which is the language the software from Xilinx use to implement a logical function into the FPGA The logical function corresponds to a modeling of the music signal and the modeling can be described as a comparator which compare the music signal with a triangle wave and as a out signal produce a pulse width modulated (PWM) signal. The report is also a review and evaluating of two different modulating technologies, AD- modeling and BD-modeling. A detailed part about how the H-bridge was designed and how it works. The result of this project is a working audio amplifier to a significant lower price than the products in todays market..

The purpose of this essay is to study the two cases ?The hijacking of a bus in Årdal? & ?The double murder in Ljungsbro? from media ethics aspects.  The aim for this study is to clear up if the the Swedish newspapers have reported according to the mediaethic rules and to see if there is any differences between the newspapers reporting. The following theories has been used to reach the objective: the journalism task, news values, the liberty of press and speach, media ethical rules and discursive discrimination. The study has used a critical discourse method formed by Teun a. van Dijk to analyse the material, mainly through macro- and microstructures.

The purpose with this thesis is to analyse different factors that can explain district heating prices for energy companies in Sweden. We are further interested in examining if the prices is affected by the use of industrial waste heat in their production and the company?s ownership structure. The method applied is a multiple regression analysis using a panel data set of 50 companies over 5 years (2008-2012). The data used is yearly data obtained from the Swedish district heating association.

AbstractBuilding Information Model/Modeling/Management (BIM) is a tool that allows for efficient working methods. BIM saves time and money while providing the potential for visualization. This method of working is based on a 3D-model, and then a fourth and fifth dimension are connected. 5D modeling means that a spreadsheet creates cost estimates based on the 3D model. This provides opportunities to carry out calculations in the early stages of the projects. Calculations are currently performed manually and do not contribute to the development that the construction industry requires.