By identifying effects that a buyout-firm has on management control systems in its portfolio companies, the aim of this thesis is to explain how such effects differs between the companies and finally to explain why the effects differs even though the companies are owned by the same buyout-firm. The study is conducted as a qualitative case study based on interviews with representatives from the studied buyout-firm and three of its portfolio companies.By analyzing the empirical findings with frameworks and theories within management control systems and value creation, we cannot only identify effects that are common for all portfolio companies but we can also observe differences between the portfolio companies.The identified effects that are common for all portfolio companies are: increased internal reporting burden, increased perceived risk of getting laid off among managers and co-workers and replacement of the board immediately after acquisition.The effects that are observed only for two portfolio companies are: increased focus on short-term planning, higher financial targets, replacement of company management upon acquisition and moving of decision authorities to higher organizational levels. Differences are observed although the portfolio companies are owned by the same buyout-firm due to: differences in management and co-workers equity stake in the portfolio companies, differences in business complexity and differences in planned exit-horizon..

This thesis examines and measures differences in effciency between L1- and L2 language use for solving referential problems. Quantitative measures used in the study were time and error frequency. Qualitative measures, such as how the tasks and the participants own performance were experienced, were measured by an post interview and two questionaires. Two different tasks, a sorting task and a construction task, in which each informant was given the role as a constructor or instructor, were used for data gathering. A total of 20 dyads, divided in two language groups (English and Swedish) participated in the study.

The purpose of this BA-thesis was to learn the differences in news broadcasts between one public service radio channel and two commercial radio channels. To do this we used a quantitative analysis method to examine the content of the news broadcasts and then we conducted in-depth interviews with several people working with the different radio channels using a qualitative research interview method to learn their views on news and news broadcasting.We measured the differences between the channels in six areas: subject, headline, news presentation, gender, advertising and sources.Our two main theories were normative theory and media logic.The results found that there were several major differences between the public service radio channel and the two commercial radio channels. Apart from several important differences in the six measured categories we also found that the sound and tone in the public service radio channel was very different from the two commercial radio channels.We also found the public service radio channels news broadcasts to be more serious than the two commercials ones?..

ABSTRACTMusic and differences in knowledge ? a study of music teachers experiences with differences in musical knowledge. The purpose of this paper is to, out of a music teacher?s perspective, see if the differences in music abilities between 7th grade students are at all, or in some ways connected to the previous schools they?ve attended. I will also research in what areas, in the subject of music, students are differing more, as well as less, in their knowledge. The analysis is based on interviews with six 7th grade music teachers working in the Swedish nine-year compulsory school system.

There are no set guidelines on how to interpret the criteria?s in the adjustment rule within the meaning of the companies act. The criteria?s are not discussed in literature and the Swedish case law in this area is very limited. A reason for the limited use of the adjustment rule is the slow and very costly process, which does not grantee the outcome of the case.

An open fitting is suitable for persons with sloping hearing loss and relatively good low fre-quency hearing. Sensory neural hearing losses often have this type of configuration. A large ventilation canal gives a greater feeling of comfort and less occlusion. The purpose of this study was to look at the hearing aid benefit of open fitted hearing aids. Self report question-naires were sent out to 102 patients who were given ReSound AIR during the year of 2006 in Uddevalla.

As the 2010 Swedish election was closing in, there was a discussion about how the media represented the different party leaders in a differential and unfair manner. This study aims to identify if there were any differences in how four of these party leaders, Lars Ohly, Maud Olofsson, Fredrik Reinfeldt and Mona Sahlin were treated in four individual questioning sessions on Swedish television. Utilizing conversation analysis the study focuses on identifying differences in the usage of interruptions between the four different sessions. The study also analyzes the aggressiveness of the journalists? questioning and how they designed their questions in the four different sessions.

The way you address people is depending on the existing culture, to be on familiar terms with people you don?t know or elderly people is totally unacceptable in some cultures. Some behaviour might be acceptable in one culture, and unacceptable in another. Culture exists on different levels in the society, and what combines people within a culture are that they share the same norms and values.This study identifies and deals with the resemblances and the differences in the customer relationship within one specific organization with activity in several different countries. Two of these countries, which can be seen as each others cultural contrasts, were chosen for the study, Sweden and Spain.

This thesis discusses the differences between how archaeologists and cultural geographerdescribe the early Iron Age on Gotland. What objects, phenomenon and arguments do theyuse to describe this period. Four publications have been analysed in this study, two written byarchaeologists, two by geographers.The differences in how they describe the period in question are significant. Both disciplinesgive a very fragmentary description of the older Iron Age in Gotland..

The purpose of this study is to explore the differences and similarities regarding the causes of and approaches to bullying among a number of girls and boys in third grade in two schools. One of the schools is in a mono-ethnic area and the other in a multi-ethnic.The purpose isto compare the results between the schools and the questions proposed are:What is the reason for the bullying?What are the differences and similarities in existing opinions on the practice of bullying?What are the differences and similarities of students' opinions on bullying in a mono-ethnic and in a multi-ethnic school?I have chosen to use gender and ethnicity theories and the study was conducted through qualitative group interviews. The results have shown that boys' explanations for bullying are more aggressive than girls, although approaches to bullying were more related with violence among boys. The multi-ethnic school uses more direct bullying compared to the mono-ethnic school where indirect bullying occurred more often.

Abstract:The aim of this study is to critically analyse the discourse of linkworkers, a integration project in a ?multicultural? school in Malmö. In the project, four persons with different ethnic / cultural background where employed to work as a link between the school and the parents, and between the Swedish culture and the children's and the parent's ?original? culture. My material consists of evaluations of the project and interviews with school staff.

The purpose with this disertation is to find if there are selected factors which can force companies to grow. We have chosen five factors which we think can force the companies; market, strategy, profitability, demographic and institutional factors. We want to examine if there are differences between small and larger companies, and if there are differences between the lines of business.The intention to growth is also influenced by different factors. The organization and the board have an effect on the development. There are also factors that can obstruct the growth, for example control.

This essay is focused on the phenomena of self-injurious behavior of two young men. The purpose of the essay is to enlighten their experiences of their earlier self-injurious behavior, and to further enlighten which factors they believe have been contributed to the origin and the ending of the behavior. The research questions the essay raises are: Which factors has contributed to the origin of the self-injurious behavior? Which functions did the self-injurious behavior have for the young men? What made the two young men quit their self-injurious behavior? The essay is qualitative and do not imply to generalize the results and it is made from interviews with respondents and earlier research on self-injurious behavior. The results show that there are differences in the factors that origin of the self-injurious behavior between the respondents.

Abstract Title:                               Goodwill ? differences and similarities between how IFRS and U.S. GAAP treats goodwill Level:                              One year master, 15 credits Author:                           Oscar Larsen and Thomas Karlsson Supervisor:                     Leif Carlsson Examiner:                      Cecilia Lindh Year of publication:      2011 The main issue:              What are the differences and similarities of the treatment of goodwill between the U.S. GAAP and IFRS? What can the transition from U.S.

Virulent strains of Staphylococcus hyicus produce exfoliative toxins and cause a potentially fatal skin disease in piglets known as exudative epidermitis. Vaccines and antimicrobials are used to control the disease. Antimicrobial resistance and the prevalence of several different toxin genes and toxigenic strains make it problematic. The aim of this literature study was to identify potential differences between countries and between healthy and diseased pigs regarding antimicrobial resistance and toxin-producing strains. Great differences could influence vaccine production, treatment strategies and surveillance programs.