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.

Totally 84 differentially expressed mRNA clones from infective L3 larvae of the parasite Haemonchus contortus, a blood sucking nematode, were analyzed with single strand hybridization assay (SSH). Altogether 79 clones were sequenced, edited, and compared with proteins found via BLAST in GeneBank. The aim was to investigate gene expression and potential protein expression following storage at 5 °C for 32 weeks. mRNA was extracted from fresh and stored L3. The SSH derived products were cloned into E.

Apart from recognizing and neutralizing threats, antibodies also have the ability to regulate immune responses against their specific antigen. IgG administered together with erythrocytes is well known to induce >99% suppression. This has been used to prevent haemolytic disease in new-borns since the 1960's, but the mechanism behind it is still not completely understood. The effect on the primary response is well established, but its influence on induction of immunological memory is still heavily debated. In this study adoptive cell transfer of splenocytes to irradiated mice was used to survey the effect IgG has on induction of immunological memory without disturbance from the primary IgG response.

Automatic rumination measuring can be applied as a health indicator in dairy farming but is also highly desirable for research purposes. This study aimed to validate the technical functionality of the product RuminActTM, which employ acoustics to monitor rumination duration. The time budget of high yielding cows was studied and possible differences in rumination time between 13 rations were interpreted. Further the study examined what affects daily rumination and rumination efficiency. The validation was performed with direct observations that were compared to the automatically recorded rumination durations.

Anthelmintic resistance is a major problem in sheep husbandry all over the world. One way toslow down the development of anthelmintic resistance is to keep part of the parasitepopulation in refugia (unexposed to drugs) which will maintain the genes for susceptibilitywithin the population. Climate, type of parasite and drenching regimes effect the size of therefugia. Dilution of resistant with susceptible parasites, targeted treatment and targetedselective treatment are all management strategies that employ refugia. Dilution is possible butcomplicated.

Bakgrund och problem: Marknadsutvecklingen mot ett tja?nstesamha?lle medfo?r att medarbetarna idag har en mer betydande roll inom organisationer. Fo?retag har olika behov av resurser, da?remot a?r brist pa? finansiering ett hinder fo?r tillva?xt. Litteraturen illustrerar en problematik i bankernas kreditbedo?mningsprocess av dagens alltmer immateriella fo?retag, da? flertalet tillga?ngar utela?mnas i den traditionella redovisningen.

This qualitative case study, made with four companies, looks closer at how more effective information management, with the help of IT-systems, affect companies market communication and relations to customers and suppliers. Customer Relationship Management perspective is used and Enterprise Resource Planning-systems are the ground for new technology change. The main conclusions are that new technology affects the outcome of companies? relationships towards their customers and suppliers and that the processes and activities between the involved parties are more closely linked. Also involving your suppliers and external actors makes the information handling more effective and companies that do so most likely have a competitive advantage..

Social media, such as Facebook, Instagram and Twitter, have become popular platforms for social communication, and, increasingly, also important channels for business marketing. For a business intending to use social media for marketing, however, developing a strategy and building a trademark can be a challenge. This report describes how a small, newly established business enterprise can develop a digital strategy with clear goals and practical guidelines. The report describes a digital strategy for Gelato Scarfó and shows how this strategy is made concrete through a set of guidelines. The guidelines develop a trademark for identification and loyalty, and give advice on how new materials can be made consistent with the trademark..

Smartphones have become more common as business tools within the workplace. With its many features and great flexibility, the smartphone has stormed the business world and become an alternative or complement to the laptop. As these mobile units' popularity has increased, the interest of businesses to invest in this new technology has increased, but has security kept up with the technology developments?This study aims to conduct a study to see if the companies in the IT industry have the same safety awareness for smart phones to laptops.The study shows that companies have greater safety awareness and higher safety requirements for laptops than smartphones. Meanwhile, both end-users and management are well aware of the risks and threats that the smartphone is facing..

To understand and explain how the borderland between civil and corporate societies areconstructed and reproduced in the organisations subjectivity. I want to study the navigationsand interpretations of the different actors in the field in an explorative manner.? How do the leaders of the organisations interpret governing and strategic management? Whatconcepts are used? How is the leadership constructed?How do they discuss the demands of management and structure coming from outside theorganisations? How are the organisations shaped by accountability and normative conceptions of leadership?What is their view on the demands coming from within the organisations? What role does thedemocratic governance body have in relation to the employees and the management?What is their view on employment, relations with trade unions and employer associations andthe managerial position of the organisations?The Swedish context with strong emphasis on membership and democratic rights for themembers and volunteers has not gained a large impact on the international researchconcerning non-profit management. Instead the service delivering organisations working withgovernment contract and hired recruiters and volunteer management is in focus. This makes ita very interesting area of research.

Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE05E, spring semester 2013 Title: Non-profit sport associations management control- A multi case study of management tools Authors: Christoffer Ahlgren, Emelie Andersson and Emelie Nilsson Tutor: Anders Jerreling Examiner: Elin Funck Background: Non-profit sport associations activate a large number of people in Sweden and have a great impact on the social community. Because of the increasing complexity to operate sport associations some are experiencing serious financial problems. The daily financial work has a major impact on how the future unfolds for the sport associations. An adverse economy not only creates complications in the economic field, it also affects the sport itself. Purpose: Our purpose with this paper is to describe and explain how the economy is controlled in non-profit sport associations and the tool that is used to support this process.

Ericsson?s factory in Kumla, Modules Kumla, became a hub for radio modules and micro base stations, which enables mobile communication through radio base stations, in 2004. Because of this the factory focuses more on the logistics operations. This has led to a need to be able to plan the capacity for the materials handling system. This master thesis has therefore been performed at Modules Kumla to develop a capacity calculation model for the material handling flow during the autumn of 2005.The work has contained a mapping of the material handling flow regarding to which activities was performed and how much time they consumed.

Humanity has always dreamed about a better world. These dreams has manifested themselves in the vision of Utopia - the good place, but also the non-existing place. Up until World War II man still wrote optimistic descriptions of this ideal world, and spread the idea through literature. In the aftermath of the atomic bomb and under the influence of the cold war, these publications seized to surface in literary surroundings. Despite this utopia did not die - it has only changed.

Detta examensarbete behandlar affärssystem (även kallade ERP-system) och implementering av dessa. ERP betyder Enterprise Resource Planning och innebär ett integrerat system som innefattar hela företagets verksamhet.Att införa ett affärssystem i en organisation är en stor investering och ofta en komplicerad uppgift, det är därför bra om tidigare erfarenheter från liknande implementationer kan utnyttjas. I mitt arbete har jag undersökt vilka faktorer en organisation bör beakta för att erhålla en lyckad implementering. Arbetet har bedrivits i form av en fallstudie där jag genom intervjuer med projektdeltagare har studerat den implementation som Volvo Lastvagnar Komponenter AB i Skövde nyligen har genomfört av affärssystemet SAP R/3.Resultatet av undersökningen kan sammanfattas i tre övergripande områden; planering, utbildning och resurser. Dessa områden är alla viktiga att beakta i samband med en implementering av ett affärssystem för att implementeringen skall nå ett, för företaget, lyckat resultat..

This study was carried out at Luftfartsverket (LFV Group, Swedish Airports and Air Navigation Services). The aim was to study what characterizes an employer of choice and further to examine how well the employees at Luftfartsverket feel that their employer lives up to this image. A quantitative method was applied in the form of a selfdeveloped questionnaire. It was answered by a random sample of employees at Luftfartsverket.The results showed that salary, good leadership, good relations to colleagues and a sense of participation were important factors to be an employer of choice. In the organization at hand good colleagues were the most fulfilled factor whereas good leadership were the least fulfilled factor.