Mergers and Acuisitions are becoming increasingly common. This can be explained with the fact that the competition is increasing. Therefore many companies are forced to join other markets. This thesis inquires into the process of Mergers and Acqusitions when one company buys another company. The main focus is set on how three different banks handle the process of Mergers and Acqusitions and what results this leads to. These are: Kaupthing Bank, Nordea and Citibank.

In this paper we have looked closer on a car-retailer in the middle of Sweden. We have chosen to dig deeper in the different problems that can occur, related to the supply. Soon we realized that that the problems weren?t related to stock management. Through studying the whole of the company, we have identified reasons to why details aren?t in the stock.

Company X develops a laboratory information system (LIS) called System Y. The informationsystem has a two-tier database architecture consisting of a production database and a historicaldatabase. A database constitutes the backbone of a IS, which makes the design of the databasevery important. A poorly designed database can cause major problems within an organization.The two databases in System Y are poorly modeled, particularly the historical database. Thecause of the poor modeling was unclear concepts.

AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.

Sitka spruce (Picea sitchensis) is not considered to be a native species to Swedish forests. It´s origin is the pacific coast of Northern America, an area that is dominated by a coastal climate which makes it likely to believe that it would be well suited for growing in the south-west of Sweden. This study aims to investigate the gain in production that can be reached by growing sitka spruce instead of Norway spruce (Picea abies) in the county of Halland. A regression model based on data from forest experiments was produced to explain the gain in production. This model was based on elevation and annual precipitation. The model was then used to create a map layer in arcGIS that shows the gain of volume in comparison to Norway spruce in percent. An analysis was carried out to find what share of the forestland in Halland county that fell into four different classes of production gain.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

Many companies do not register all the stops that occur in a production plant, it often takes longer to report than to fix the problem. If no problems are registered, you cannot trace where the problems arise.This master thesis was performed at AcobiaFLUX and they have noticed an increased demand from their customers to trace problems raised in their processes. The aim of the thesis was to find out how a tool to monitor a process best could be developed. Then the most essential from the theoretical base was developed into a useful tool for operators. For the operators to know if the process utilizes the full capacity of a process, the tool presents a measure of the Overall Equipment Efficiency, OEE.

The aim of this thesis is to analyze and explain the similarities and differences in management control between a private and a public primary care company. A comparative case study was developed based on one public and one private primary care company in Stockholm County Council. The framework of Otley (1999) was used to define and limit the area of management control systems, according to his five factors. For the analysis of the empirical results Hood's (1995) seven doctrines of New Public Management was applied, and customized to fit the purpose of the study. The results indicate that the differences between the two organizations are very limited.

Background: Many companies have outsourced their IT-operations and their expectations of what this IT-outsourcing will contribute to the business are high. Cost cuts are not always a natural outcome of IT-outsourcing. Many companies that have outsourced their IT-operations consider it to be problematic and complex to exercise management control and reach cost control which was the purpose of the IT-outsourcing. Purpose: To describe and analyze what affect IT-outsourcing has on a company?s management control system and a company?s possibility to exercise cost control.

By means of group contributions the legislator has made it easier for company groups to transfer profits from a parent company to a subsidiary. A parent company can choose to reconstruct by acquire a company, create a subsidiary or perform a partial fission. The choice can affect the possibility for a parent company to perform a group contribution with deduction right.The parent company has to own more than 90 percent of the subsidiary?s shares for a whole taxation year or since the subsidiary began to carry out any economic activity in order to perform group contributions with deduction right. If a subsidiary is acquired, it has to be owned for a whole taxation year before group contributions with deduction right can be made, unless the acquired company never has carried out any economic activity before.

Drinking water from drilled wells has a high content of iron and other minerals in many places in Sweden. Questions about the association between the quality of drinking water and the health of dairy cows are regulary asked both by advisers and dairy farmers. There are so far not many studies published about the relevance for high iron content in water and dairy cow health and production. Therefore, the aim of this study was to investigate if there is a connection between the iron content in water and the health of dairy cows. Initially a literature study was made about iron and it´s function in ruminants.

This thesis is commissioned by the Swedish electricity trading company GodEl with the purpose of evaluate solar electricity in multi-family buildings in the Stockholm region. The prices of solar panels have dropped recently due to the advances in technology, but the installation rate in Sweden remains low. It is therefore interesting to study the  profitability of solar electricity today, and if it is profitable enough to install based on profitability alone and not simply due to environmental considerations. Therefore this thesis first studies the profitability of solar panels based on a simulation of electricity production and consumption for multi-family buildings this region. The study concludes that solar electricity can be profitable in the Stockholm region under certain conditions; all of which have to be favourable for profitable solar electricity.The thesis also studies the opinion of the company's costumers concerning solar electricity.

The purpose of this report was to compare Lilluns egg production with other Swedish egg producers based on the flow of nutrients (nitrogen, phosphorus and potassium) in the egg production systems. The main focus in the report was the utilization rate of the forage and the excess of nutrients per kg egg. Additionally, the purpose was to identify the environmental impact from Lilluns egg production and compare the results with other egg producers. The inflow of nutrients associated with forage and poultry was compared with the nutrients that were exported from the production. All of the egg producers in this study had an excess of nutrients.

Detta examensarbete handlar ?Verklighetstrogen Effektskomposition?. Målet med arbetet är att undersöka och utnyttja alla de olika aspekterna som gör att en film med specialeffekter känns så verklighetstrogen som möjligt. Arbetet handlar om de olika delarna i en filmproduktionsfas så som pre-production,production och post-production. Filmen som skapas är en specialeffektsbaserad hemmavideo som har som syfte att vara så chockande som möjligt i förhållande till vad man förväntar sig när man börjar kolla.

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.