Antalet företagsförvärv har under de senaste åren ökat kraftigt, men trots detta misslyckas flerän två av tre av förvärven, eftersom de inte uppnår de synergieffekter som var motivet bakomdem. Det blir allt vanligare att företag tar hjälp av konsulter vid ett förvärv istället för attgenomföra hela processen själva. Frammanad av internationella konsultbyråer introduceradesbegreppet Due Diligence (DD), företagsbesiktning, i Sverige i början av 1990-talet. HumanResource Due Diligence (HRDD) är ett begrepp som närmast innebär att de mänskligadimensionerna av förvärvet analyseras. Syftet med denna uppsats är att undersöka omkonsultföretag som hjälper företag vid förvärv använder sig av Human Resource DueDiligence, det vill säga en analys av humankapitalet, organisationskulturen och integrationen,alternativt om elementen belyses med andra genomförda analyser.En kvalitativ studie har genomförts där tre konsulter från olika konsultföretag har intervjuats:KPMG, PwC och Ernst & Young.

Många multinationella företag (MNC) ställs inför problemet hur de skall kunna implementera sina strategier i alla sina dotterbolag då det kan finnas både stora kulturella och legala skillnader mellan olika länder. Ett område som detta märks tydligt på är human resource management (HRM) då företaget måste anpassa sig till både den lokala arbetsmarknadens regler och lagar samt MNC:ts övergripande strategi. För att kunna hantera det här problemet finns det flera lösningar och ett vanligt sätt är att föra över mer eller mindre beslutanderätt till dotterbolaget.Den här uppsatsen undersöker vilken autonomi ett svenskt dotterbolag till ett amerikanskt läkemedelsbolag har när det gäller HRM. För att kunna undersöka det har vi gått igenom aktuell forskning inom området för att se vad som finns skrivet om liknande fall utomlands. Därefter har vi gjort en fallstudie med två kvalitativa intervjuer på Merck Sharp & Dohmes (MSD) svenska dotterbolag.

This Master thesis has been carried out at Scania CV AB in Södertälje, in collaboration withKTH, The Royal Institute of Technology, Stockholm. The focus of this Master thesis isSetBased Concurrent Engineering(SBCE), with the purpose of answering the questions: what isSBCE, how does it work, and for what purposes is it applied.It was early established thatSBCE is often included as a part of Lean product development,which in its turn is often related to Toyota?s way of working. TheSBCE method includesworking with multiple solutions in parallel, eliminating weak alternatives throughout thewhole process. In opposite to a conventional product development process, where it iscommon one at an early stage tries to identify and choose the most promising alternative.Despite the appearance ofSBCE as a resource consuming method, figures from Toyotaindicates the opposite, thatSBCE is in fact a very effective way of working compared to othermore traditional methods.The process of this Master thesis was divided into three phases.

This study departs in a critique issued against the ethics of deconstruction that it does not provide good enough advice for how to turn its ehtics into "real life"-actions. Taking up the concept of moral practices as found in e.g. Alisdain MacIntyre, Stanley Hauerwas, James K.A. Smith, and Roland Spjuth, this study turns to medieval theologian Thomas Aquinas as a potential resource. Combining the teachings in Aquinas' Summa Thologica with a look into his life as a Domninican, a list of moral practices is put forth and analyzed in conjunction with Derrida's ethics.

The aim of this study is to, by individual interviews focusing on specific dimensions of supervision,examine how integratively educated PTP-psychologists experience the interactionin the supervision they receive as a part of their PTP-work and to describe if and how theyexperience that these components of the supervision promote, does not exert a direct influenceon or restrain the preservation and development of an integrative psychotherapeuticapproach and -attitude. The eleven people who are interviewed for this study all belong tothe group of psychologists who graduated from the first group of psychologists with an integrativepsychotherapeutic approach at Örebro university in the year of 2007 and who arenow completing their PTP-work. The interviews were analysed according to a qualitativecontent analysis. The results show that ten out of eleven PTP-psychologists experience thatthe interaction in the supervision is either good or excellent and that this promotes or doesnot exert a direct influence on the integrative approach.Keywords: Supervision, PTP-psychologist, integrative approach..

SammanfattningDatum:                               201?0-08-3?0Kurs:                           Kandidatuppsats i företagsekonomi, FÖA300, 15 hpHandledare:                 Carl G. ThunmanFörfattare:                  Feven Gebretsadkan och Mahabad MinozadaTitel:                                   Belöningssystem ? ett incitament verktyg för att skapa      motivation. En fallstudie av Sparbanken RekarneSyfte:                                  Syftet med denna uppsats är att beskriva vad belöningssystem innebär och anställdas uppfattning av belöningssystemet och dess inverkan på motivation i Sparbanken Rekarne.

BACKGROUND: There is a high incidence of pain amongst older people. Several studies have shown that between 50 to 80 % of older people, who require domestic care or live in care homes, suffer from pain. Despite this many older people are under treated. AIM: The aim of this study was to explore what care providers perceive to be obstacles and opportunities of managing pain in older people. METHOD: A qualitative approach was used and the date was semi-structured interviews with open-ended questions.

The purpose of this thesis is to bring insight into and understanding of how the market for emission rights in Europe currently works and what problems it is currently facing. The research can be said to be based on positive theory, in the sense that it is grounded more on empirical theory on the subject than normative theory. Furthermore, a qualitative approach to generating data has been used. This has led to a pattern mode of explanation, where understanding a unique and complex field is the focus. The theoretical perspective utilized in this thesis is mainly based on empirical research on similar market-based systems for emission control.

Purpose: The purpose of this paper is to contribute with knowledge regarding the connection between the socialization process and the organizational commitment perceived by junior accountants. Based on Van Maanen and Schein's (1979) model, we intend to identify and describe how selected socialization strategies affect junior accountants? perceived affective, continuous and normative commitment during the initial five years in the firm.Research methodology: Semi-structured interview was chosen as the key approach for gathering essential data. Interviews were conducted at three major accounting firms with a total of eight interview participants. The study has a qualitative approach because of the ability to go in depth on the studied phenomenon.Conclusion: The socialization process consists of individual, informal, sequential, fixed, serial, and investiture strategies.

Det övergripande målet med den här uppsatsen har varit att skapa en framtidsprognos rörandeämnet organisationsteori. Jag har använt den hypotetisk-deduktiva metoden för att kunnaskapa trovärdiga prognoser. Den teori jag väljer att använda som utgångspunkt är enorganisationsstruktur skapad av Henry Mintzberg, som jag sedan kopplar samman medföljande fyra olika organisationsteorier: Human Resource Management, StrategisktManagement, Produktionsmanagement och Knowledge Management.Själva strukturen är uppbyggd så att jag i den teoretiska referensramen beskriver dåtidensteorier (Den byråkratiska skolan, Scientific management, Den administrativa skolan ochHuman relations management) med fokus på de klassiska organisationsteorierna. Sedan är detmin uppfattning om hur organisationsteorier utnyttjas i nutiden som finns i kapitlet ommoderna organisationsteorier. Utifrån den teoretiska referensramen baserad på dåtid och nutidskapar jag sedan hypoteser gällande framtiden..

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

ICT and digital artifacts is an important resource in the society, especially in schools. That is why we have chosen to study if and how teachers uses ICT and other digital technology in their education in the history subject. We think that both subjects are important because history is a subject that has to do with the past, the present and the future.We made qualitative interviews with seven teachers from three different schools. We have analyzed if the teachers sees ICT as a burden or a resource in their education and also in which extend they have digital literacy. We have chosen to discuss different authors view on ICT in the education and digital literacy.

The specific task of this thesis is to illustrate the complexity of a cooperation between civilian and military entities by examining Provincial Reconstruction Teams (PRTs) and their role as an actor among others in the field in a war-torn Afghanistan.By using counterinsurgency strategy as an analytical framework it has been possible to examine the civilian and military contexts closer. Underlying structures concerning the norms and interpretation of reality of the PRTs has been partly revealed. Studies of the PRTs as one significant bearers of "the comprehensive approach", which includes a holistic approach regarding the use of civilian and military capabilities, new conclusions can be drawn on whether a general civil-military approach can be a part of the solution for current and future conflicts. Based on the counterinsurgency strategy, the author has identified three themes as bearing and thus appears through the thesis as a foundation. These are Coordination, Development and Security.

The aim of this masters thesis is to study the reliability of the URL as the link between a bibliographic record and a web resource. The Swedish catalogue services LIBRIS and NetSök have been evaluated on three different occasions, to study how these services have succeeded in giving access to web resources by using URLs. Because URLs are changeable, we have tried to find out common characteristics of the URLs in broken links. To accomplish this study we have used a quantitative approach and evaluated five percent of the web resources in the catalogues using a random selection. We have also used documentation relevant for our study, among other things to illustrate previous studies of the nature of web resources and alternative solutions to URLs as access points to web resources.

By studying a place or a phenomena research contributes to the creation of the image of the thing that he or she studies. Also, planning is seen as a democratic tool, a way to ?make? democracy. In order to see what democratic ideals that is being express it becomes important to study the research about democracy in Botkyrka. It is from this thinking this study about democracy and research has been formed.