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.

When contemplating entering an alliance the rationale behind the decision should differdepending on the size of the companies involved as well as on other important factors. The importantfactors influencing the decision are related to the resource pooling potential of the alliance,the power structure along with the business network the companies are a part of. Theanalysis has shown proof of a need for cooperation if one wish to succeed in the telecommunicationindustry and it has also determined which resources that are deemed to be most important toget in touch with, for our study object, to facilitate its access to the market. Those resources aredefined as a direct channel to the customer, funds/capital and the access to relevant businessnetworks. To get in touch with these lacking resources, three alternative approaches has beenproposed; all of them involving a strategic alliance decision.

The purpose of our study is to find out if insiders in Sweden generate abnormal earnings through insider trades. We want to pinpoint the cause for abnormal earnings by dividing transactions after company market value, size of the trade and type of insider. A quantitative approach using the market model have been used. We have conducted an event study over two short term event windows. We conclude that insiders in Sweden generate positive abnormal earnings for sales and negative for purchases in our ?long? event window.

Law and regulations regulate the auditors? independence. An auditor should not only be independent in general, but independence in fact and independence in appearance. However, the regulations do not specifically describe how to act independence. It is the concerns of the auditor were he puts his limit for the independence.

The structural rationalization of rural firms in Sweden has led to many new creative ways of developing companies. The agriculture sector is characterized by the need of capital in form of buildings, labor and inventory. The rationalization process has led to free capacity in rural firms when new technology make buildings and inventory not longer necessary for the production process. To get a better cost coverage this free capacity can be used to start-up new business areas that help the rural firm to growth.The study aims to identify factors that motives entrepreneurs in rural firms to develop new business areas. The purpose is also to analyze driving forces that lies behind development of rural firms and the forces that support or not support development in rural firms.The study is built upon five cases that all can be categorized as firms with different size and orientation.

This study aims to investigate the domestic and work organization at the mansions located in the south of Västmanlands county years 1705-1849. The study takes into account the manors' size, ownership, owners' status and social changes. The study includes both large manors with noble owners and smaller manors with bourgeois owners.  The study examines how the households were formed, how they changed over time and how thet may have links to the Manor's ownership and size. The organization of labour is studied on the basis of how it changed over time and what it may have links to the owners ' status and the manors size. The focus is to answer how the connection was between household size, its composition, organization of labour and the owner?s status in the society.  Also if a difference can be seen between the strategies of the noble owners compared to the bourgeois owners..

Nanotechnology, one of the most interesting sciences today will no doubt have an enourmous impact on tomorrow's society and industry. One of the most interesting nanomaterial that has been discovered is the semiconductor quantum dot (QD). This material shows interesting novel properties such as a size-dependent band gap, which is an effect caused by the quantum confinement effect in all three dimensions. Due to this phenomenon the absorption spectrum can be tuned to the desired value by adjusting the size of the QD.This thesis aims to investigate how the solvent ratio of H2O/Ethanol affects the optical and structural properties of copper sulfide QDs manufactured in a chemical synthesis way using modern microwave heating. The process of manufacturing QDs using chemical synthesis often involve a capping-agent to prevent the QDs from agglomerate into bigger structures.

Title: Information storage - A growing problem? Authors: Göran Svanhall Pär Truedsson Erik Ponnert Tutor: Bengt Carlsson Problem: Every day companies, regardless of size, produces new information that needs to be stored. In the information society of today, the characteristics of the information changes both in size and complexity. This results in higher demands on which storage solution that suits the company and their field of business. New and more innovating storage solutions enters the market, but are they necessary to smaller companies of development active in the IT society? Questions to Answer: Is data storage a growing problem for companies of development active in the IT society? How do traditional storage solutions manage the information growth of today? How urgent is the need of a new storage solution? Which features are prioritized in the future storage solution? Method: By performing a quantitative survey we delivered an inquiry to several companies, which answers will help us answering our above mentioned questions.

Time of harvest affects nutritional value and digestibility of haylage since plants are in different developmental stages. The aim of this study was to examine the effect of plant maturity of haylage cut in June, July and August on digestibility and faecal particle size in horses.Forage and faecal samples used for the analysis of apparent dry matter digestibility (DMd) and particle size distribution in faeces were from a feed-study performed in the autumn of 2009. Twelve horses were used in the study, divided into three groups in a change-over experiment. Each group was fed haylage harvested in June, July or August during three periods. Faecal grab samples were taken from each horse and pooled so that one sample represented one horse during one period.

This examination paper is an account for the author?s work to arrange and registrate the business archive and business records of court jeweller W. A. Bolin AB from 1916 until present day, and a part of the one-year Masters Programme in Archival Science at the University of Uppsala. Problems that have been encountered are treated, as well as motivations of the decisions made during the process.

Den ökade andelen av överviktiga i Sverige skapar en växande efterfrågan av kläder i större storlekar. Det rådande utbudet uppfattas som bristfälligt och det finns ett begränsat antal klädkedjor som erbjuder kläder i större storlekar än storlek 42. Dessa butikskedjor erbjuder ett separat plus size-sortiment som är fristående från butikernas resterande plagg. Detta sortiment placeras oftast långt in i butiken, på en liten yta, i skymundan från resterande kollektioner. Plus size-kläderna skiljer sig stilmässigt från kläder i mindre storlekar och upplevs vara till för att dölja kroppen istället för att framhäva den.

The structural rationalization of rural firms in Sweden has led to many new creative ways of developing companies. The agriculture sector is characterized by the need of capital in form of buildings, labor and inventory. The rationalization process has led to free capacity in rural firms when new technology make buildings and inventory not longer necessary for the production process. To get a better cost coverage this free capacity can be used to start-up new business areas that help the rural firm to growth.The study aims to identify factors that motives entrepreneurs in rural firms to develop new business areas. The purpose is also to analyze driving forces that lies behind development of rural firms and the forces that support or not support development in rural firms.The study is built upon five cases that all can be categorized as firms with different size and orientation.

Title: A study about the purchasing process of ITLevel: Master thesis in Information Technology and Business Administration, 15 hp, EIK024Authors: Emelie Johanson and Mikael LindströmTutor: Peter Ekman, Mälardalens HögskolaKeywords: IT-investment, purchase, decisionProblem: In the last decades the amount of IT investments increased and has become an important resource within most organizations. IT gives the ability to compete and could also be a condition for many to be able to compete. In different businesses it could vary in where they put their focus when they choose an IT investment. This thesis examines how the purchase process of IT looks. How does processes differs in a bigger company versus a smaller company? From these two perspectives this study examined these research questions: Who makes the decisions whether or not an IT solution should be purchased? What aspects decide when companies are to choose between different IT solutions? Where in the purchase process do problems usually emerge?Purpose: The purpose of this thesis is to describe and analyze the purchasing process of IT from a business perspective.

E-commerce is a conception who many are taking about nowadays. E-commerce is associate with computer based business and it?s a new way to do business on. Users and system connect up to each other for effective mediate and transfer information. Within e-commerce there?s a lot of ways to do business on and it can for example be between a business and a another business (B2B) or between business and consumer (B2C).In this degree report have I reached if small business will invest on e-commerce and if they will, how.

Information technology has become an integral part of our everyday lives. The Web is an important part of this development, however, web pages can be inaccessible to many groups of users. The purpose of this thesis is to examine the accessibility of Swedish public library websites. Besides examining the general accessibility, this study also covers whether any specific aspect of accessibility is particularly poor and if so which groups may be affected. In addition, this study also examines whether a correlation can be found between the degree of accessibility and the size of the website.