During the twentieth century, mergers&aquisitions have occured in waves where times of low activityfrequently has turned into periods of high activity. M&A:s have been of increasing numbers and growing size, which was extra evident during the last wave during the 1990:s. What are the motives that has made M&A such a widely used strategy? Are there similarities within and across industries regarding merger motives? The empirical material consists of primary and secundary data collected from two mergers in three industries respectively; manufacturing, banking and IT. The analysis make use of three different perspectives, the reason for this being to create understanding and furthermore illuminate the complexity of the problem.

To complete an overweight treatment program is associated with better weight loss. Previous studies have in principle focused on drop-out from the entire program, not individual parts of a program. Factors previously shown to influence the patients´ weight loss results are: frequency of individual meetings with a professional, the lack of social support from family or friends, the lack of motivation and in a few studies vacations. In several studies the drop-out patients have stated that their reasons for drop-out were dissatisfaction with the staff and the program design. Drop-out has also been shown to be connected with difficulties in adherence to the diet.

This paper studies how peer assessment is used as a strategy to improve young learners' results in Swedish as a school subject. Nine teachers are interviewed about their use of the method on 7-12-year-old pupils. Comparisons are made between the interviews and Swedish and international discussion on peer assessment. There are similarities between the practice of the teachers and what is said in the litterature about the method and its advantages and drawbacks. The teachers tend to emphasize the social aspects more, though.

A controversial party?s entry into parliament - a review of Expressen?s depiction of the Sweden Democrats (Sverigedemokraterna)The purpose of this essay was to study how Expressen presents the Sweden Democrats, as well as reasoning about the effects this depiction could have on the citizens? opinion. Using a quantitative method I studied 122 articles, and through a qualitative method four of these could be further analyzed to reach a deeper result. The theoretical perspective that was applied in this study was primary agenda-setting and framing theory, to illuminate the power of media. The result showed that a prominent theme was to present Sweden Democrats as racists.

The purpose of this essay is to show how or if teachers use different methods working with minority language students, who don?t speak Swedish in lower primary school. By using different socio-cultural perspectives I want to show that learning for both students and teachers is contextual and socially connected and how practical knowledge is significant for many teachers.My working method of this essay is made in a qualitative form by interviews with four preschool teachers. By these interviews I hope to find account for how teachers with or without experience work with immigrant children.The result of my survey shows that perceived experience is significant to most of my informants, which is what deficient in their work with non-Swedish speaking children.    .

ABSTRACTOur work deals with antisocial behavior among elementary school students between 7 and 16years in the school environment. The aim of our study was to examine how school personnelare experiencing antisocial behavior among students from a gender perspective. We were alsointerested to find out what the school's staff has of the experience of the differences andsimilarities between girls 'and boys' antisocial behavior. We used gender theory, when weanalyzed our individual responses to interview questions. We made six qualitative interviewswith low-and high school teachers, assistant principals, counselors and special educationteachers training in Kalmar County.

ABSTRACTOur work deals with antisocial behavior among elementary school students between 7 and 16years in the school environment. The aim of our study was to examine how school personnelare experiencing antisocial behavior among students from a gender perspective. We were alsointerested to find out what the school's staff has of the experience of the differences andsimilarities between girls 'and boys' antisocial behavior. We used gender theory, when weanalyzed our individual responses to interview questions. We made six qualitative interviewswith low-and high school teachers, assistant principals, counselors and special educationteachers training in Kalmar County.

The aim of this Masters thesis is to, from a users perspective, investigate which factors affect the library use for six persons with disabilities or visual handicaps. My method has been a case study and the methods applied are interviews and observation. As a theoretical framework I use Tom Wilsons theories and models about information behaviour and transform them to a model about library use. Answers are sought to the following questions: - What does the library use look like for six persons with disabilities or visually handicaps? - How do they experience the library in their own municipality? - Which factors affect the disabled persons library use and experience of the library? All interviewees showed a very positive attitude towards the library and the majority of them visited the library regularly or received audio books by mail.

The aim of this study was to investigate how four families in the Stockholm area reason, what kind of preconception they have and what their horizon of expectations is when they make the choice between sending their children to the profile class of municipal/free schools and sending them to the general classes in those schools. The main research questions asked were:What kind of preconception do the parents have about profile classes?What reasons do the interviewed parents have to send their children to a profile class?What are the interviewed parent?s expectations of the profile class choice?The study is built on qualitative interviews with the parents of the families. The empirical data has been analyzed using a framework of theories drawing on the theory of reproduction, the forms of social capital, the ideas created from the word profile and elite and the horizon of expectations. The results show that the parents of the families have a similar degree of preconception about profile classes.

In recent years, the possibility to deduct expenses for research and development (R&D) has been interpreted narrowly. As a response, the Income Tax Act chapter 16, section 9 (the R&D-rule) was amended to increase the possibility to deduct R&D of more general character. The purpose of this thesis is to determine the meaning of the R&D-rule to be able to decide if the amendment is an extension of the deductibility and whether this amendment can be considered adequate.According to the R&D-rule, the recipient of the grant needs to conduct R&D activity and there needs to be a sufficient connection between the R&D activity and the company to be allowed deduction. The difficulty in applying the R&D-rule is mainly when the research is conducted outside the company and the aim of the research is not to solve the company?s specific problem.The connection between the R&D-activity and the company needs to be reasonable. This means that only R&D-activity that falls completely outside the company?s activities should be excluded from deductibility.

Title: What´s the problem? - A study of revenue recognition in IT-consultant     companiesProblem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result. Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies? ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange.

This Masters thesis in Library and Information Science has the title The New Information Desks at Malmö Public Library . During the rebuilding of the library in Malmö a new information desk was developed. This desk differs to a great extent from conventional information desks used in libraries. The information desk is triangular with rounded edges which allows the librarian and the user of the library to work side by side without any physical barriers. The aim of this thesis is to explore the requirements for the information desks formulated by the library and how they are perceived by the librarians and the users of the library.

This thesis primarily includes a study on whether companies can develop a mathematical activity that supports students' motivation in mathematics. The work was done together with Midroc Electro, a company that pays attention to the difficulty of recruiting and therefore was interested in investigating how the business world would be able to contribute.The thesis can be divided into three stages. The first part comprised by a exploration into research on student motivation regarding mathematics as well as numerous interviews with engineers to see how the research findings did fit with Midroc Electros reality. In these studies it became clear that the student who aims for a profession whose education or work requires math belongs to the group of students who primarily manage their studies in mathematics, that is, those that have the greatest motivation to work hard and complete their studies.Research information and interviews were compared and resulted in the thesis second part, Midroc Challenge. An activity where students primarily came to learn about the engineering profession and secondly how mathematics can be used in the engineering profession.

Augusti 2008, Ryssland går in i Georgien med en överväldigande militär styrka i syfte att som mansäger, avbryta folkrättsliga kränkningar i utbrytarrepublikerna Syd Ossetien och Abkhazien. Men var det verkligen det som var huvudsyftet med operationen? Eller var Georgienkriget Rysslands tillfälle att för omvärlden visa att Ryssland återigen är en stormakt? Nästan två år senare släpps en ny militärdoktrin, Den Ryska Federationens Militärdoktrin 2010, finns det ett samband mellan det överraskande Georgienkriget och den nya ryska doktrinen? Det främsta syftet med den här uppsatsen är att genom att utgå ifrån två av de taktiska grundprinciperna, kraftsamling och vilseledning, undersöka om det faktiskt finns ett samband mellan kriget och doktrinen. Finns det händelser under kriget och formuleringar i doktrinen vilka överensstämmer med definitionen av Kraftsamling och Vilseledning som tyder på ett samband däremellan? Det är det jag avser att svara på med denna uppsats.

?Tollarsjuka? is a disease with a suspected immunopathological background seen in Nova Scotia duck tolling retrievers. Pyrexia, lameness, stiffness and joint- or musclepain are typical clinical signs. The purpose of this study is to describe case histories from dogs with a possible evidence of ?tollarsjuka?. 18 private dogs were included in this report. Generalised stiffness, lameness and fatigue were the most frequent manifestations of the disease.