Abstract                - ?Mergers and acquisitions ? How does the integration process affect the result in mergers and acquisitions?Date:                              May 31st 2012Level:                             Master thesis in Business administration, 15 ECTSInstitution:                  School of Sustainable Development of Society and Technology, Mälardalen UniversityAuthors:                       Mikael Hansson              15th May 1984                                         Jani Timonen                   12th June 1983Title:                              Mergers and acquisitions ? How does the integration process affect the result in mergers and acquisitionsTutor:                             Staffan BoströmKeywords:                   Mergers, acquisitions, synergies, cultural, competitive advantage, integrating, stakeholder theory and institutional theoryResearch questions:                   How has the integration process affected the outcome of the acquisition of Jokab and what can ABB do differently in future acquisitions?Purpose:                       The purpose of this master thesis is to identify the factors that affect a merger or an acquisition and the factors that make the integration process a success or failure.Method:                       The method used in this study is based on systems theory, this means that reality is explained as objective and completely as possible. The study is qualitative in nature, in which a deeper understanding of the subject mergers and acquisitions wants to be achieved. The study uses an abductive approach and the data used was both from primary and secondary sources.Conclusion:     The result of the study shows that the integration process is influenced by several factors. The most important factors from the acquirer are to have a time schedule, clear communication and a person in charge of the integration process.

This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the Stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.

The review of Integrated green spaces in urban areas ? A case study of inner Brisbane highlight the significance of addressing characteristics, qualities and landscape values in our outdoor environment. The importance of green spaces to the wellbeing of people in the city and the ecological, social and cultural values they carry are widely recognised in the field of urban and regional planning. At the same time population growth, climate change and urban development put planners and scientists in a challenging position where new solutions must be put on the agenda in order to accomplish sustainability. Open space strategies, collaboration between Stakeholders, public participation, learn from earlier failings and a ?value-led? approach facilitate the managing of open space. Brisbane is located in the fastest growing metropolitan region in Australia. The city´s open space landscapes offer cultural, geographical, recreational, social and scenic amenity assets, which make a major contribution to the regions identity they a wide world known for.

Today it becomes more and more important to work with continuous improvements to stay ahead of the competitors. Pfizer in Strängsäs started working with continuous improvements in 2010. By the end of 2012, the company?s goal is to reach 24 improvements per employee at the factory.Their project has two main purposes; to examine the need and possibilities for visualization regarding continuous improvements at the production department and to develop a concept for visualisation of the entire factory?s continuous improvements.To attain the information required to examine the needs at the production department, interviews with relevant employees at the department were conducted. Using interviews as a benchmarking instrument was also helpful in getting different points of views.

Denna uppsats behandlar företags ansvar och samarbeten för ?Corporate Social Responsibility? (CSR) mellan frivilligorganisationer och företag. Arbetet är en fallstudie utförd i Argentina med syftet att studera frivilligorganisationers syn på företags ansvar. Syftet är även att undersöka om ett samarbete skulle kunna innebära att ett företags CSR-arbete stärks. Metodvalet för studien är semi-strukturerade intervjuer med representanter för NGO:s i Argentina som arbetar med CSR.

The tsunami in Thailand in 2004, 9/11 and hurricane Katrina in New Orleans 2005 are all reminders that no organization is immune to crises, which also means that all organizations should be prepared and know how to handle a crisis if one was to occur. A case study has been conducted, on a crisis regarding a fire that occurred on the 31st of July 2014 in Västmanland, Sweden. Through Qualitative interviews empirical data was gathered and then analyzed together with our theories and previous research. The purpose of the study is to analyze how the municipalities affected and the County Administrative Board of Sweden handled and communicated with/to the public during the fire that spread in Västmanland 2014. Our study shows that a risk analysis and analysis of surroundings is crucial in anticipating a crisis event and that it is essential for organizations to undergo training to prepare organization members on how to handle a crisis. Another conclusion is that the need for information is large during a crisis event and grows throughout the entire course of the crisis. The crisis that we studied had a lack of information, but at the same time the public?s need for information is a need that can?t be satisfied during a crisis.

Integration av hållbar utveckling i företags strategier har lett till att bolagens styrning idag ställs inför nya typer av problem och möjligheter. Den ökade miljömedvetenheten bland kund och konsument skapar nya möjligheter för företag att omprofilera sig eller att förstärka ett redan existerande hållbara arbetssätt. Viktiga begrepp inom ett företags hållbara utveckling är Corporate Social Responsibility (CSR), uppförandekoder och grön marknadsföring.Studien behandlar hur ett marknadsledande företag, inom sitt segment, agerar i den hållbara utvecklingen mot sina huvudintressenter. I kartläggningen av hur ett marknadsledande företag miljöprofilerar sig har en analysmodell tagits fram med hjälp av befintlig accepterad teori. Modellens syfte är att skapa konsekvens och struktur då ett det marknadsledande företaget huvudsakliga miljöprojekt undersöks.För att lösa det givna problemet har en kvalitativ forskningsmetod används.

Utvecklingen av delade mobilitetstj?nster, s?som bildelning, cykeldelning och mikromobilitet, har framh?llits som lovande l?sningar f?r att adressera de utmaningar som pr?glar urbana transportsystem. Dock visar tidigare forskning att dessa tj?nster huvudsakligen anv?nds av m?n. Det finns ocks? en brist p? kunskap om varf?r kvinnor ?r underrepresenterade i anv?ndningen av delade mobilitetstj?nster och hur dessa tj?nster kan anpassas f?r att gynna kvinnors r?rlighet. Denna uppsats bidrar till att ?ka f?rst?else f?r de hinder som begr?nsar kvinnors j?mst?llda anv?ndning av delade mobilitetstj?nster samt vilka anpassningar som kan g?ras f?r att b?ttre tillgodose kvinnors r?rlighet.

This thesis concerns how Sweden relates to life cycle assessment (LCA) in the construction process. LCA means analyzing a products impact and the analysis includes the whole life span of the product. A building has a high complexity and the combination with its unique shape will make the LCA more comprehensive, unlike e.g. aluminum cans. Recently there has been a development of a working procedure in the construction industry.

Title: The qualified audit report ? a study of Board of Director, Private Corporation and auditor?s impact.                      Seminar date: 31th of May, 2011Authors: Annika Jonasson & Emma SwanbergSupervisor: Andreas Jansson                Education: the Business Administration and Economics Programme      Course: Thesis, the Business, Administration and Economics Programme, 30 creditsKeywords: Qualified audit report, accounting, audit, auditor, board of directors private corporation, stakeholderBackground: It is important for the company's Stakeholders to receive information what affects qualified audit report. The information is also important for the company?s management or owner in order to prevent qualified audit report. Board of directors (the ability to control the owners or management and provide critical resources), the management or owners (incentives to manipulate the annual report) and auditors (the ability to discover and report false financial statements) may have an impact why Swedish private corporations receiving qualified audit reports.  Purpose: The overall purpose is to examine why Swedish Private Corporation receives qualified audit reports.Methodology: In order to fulfill the purpose of our thesis a deductive approach is used.

During the last year in the Innovation Engineering Program, at Halmstad University, a degree project was performed that was carried out during Fall semester in 2006 and Spring semester 2007. The project was performed by two students in corporation with LIC Audio AB, a company in Stockholm. The degree project was meant to result in a communication aid for people with a cognitive handicap. The project focused on people suffering from dementia because of the expressed need within this group. This aid should first and foremost help in a conversation between a person with dementia and another person, like a relative or nursing home staff.

Sustainability Reporting has emerged and transformed over the past decades as a voluntary practice by companies across industries that desire to show proof of good conduct and environmental; social; and economic responsibility. As industrial food production is one of the largest contributors to contemporary environmental problems, it might be expected that reporting within the industry would be both well established and well understood. Unfortunately, it is neither. In light of the food industry?s considerable environmental impact and the growing popularity of plant-based food as a more sustainable alternative to dairy products, this paper assesses and briefly discusses the Sustainability Reporting of two companies in the plant-based food and beverage industry. The research was designed to compare the practices of Europe-based Alpro and US-based SoDelicious, and this study has two major purposes: to describe the reporting of the case companies and to subsequently compare their practices to the other as well as to global reporting standards. The empirical study in this paper was conducted through content analysis.

Syftet med denna uppsats är att utreda om förvaltningsrevision tillför något värde eller om det bara är en historisk kvarleva som innebär en extra kostnad för företagen.För att uppfylla uppsatsens syfte skapade vi en egen teori om förvaltningsrevisionens värde. Denna teori kretsar kring relationerna VD ? Styrelse, VD/Styrelse ? Ägare, VD/Styrelse ? Bank och VD/Styrelse ? Staten. För att undersöka riktigheten i vår teori gjordes dels en intervjuundersökning och dels en enkätundersökning på Internet.Vår undersökning visar på att förvaltningsrevisionen främst riktas till externa aktieägare. Även leverantörer, banker och staten framhålls som intressenter till förvaltningsrevisionen.

Changes in the environment are affecting the world market, and pressures from several Stakeholders? are forcing different enterprises to adjust to the current situation. Farmers? difficult working conditions and environmental impacts of the conventional cotton production in India have been highlighted. The small-scale production that is characterising India?s cotton farmers implies an insufficient competition power.

Products and services have for a long time competed with their brands. For some time now, cities have begun to compete with each other to attract visitors and other Stakeholders to come to their town. It is important that the citizens feel as they are a part of the message that the city sends out in its communication.Cities are today working actively with their brands, much like regular companies, in order to create the profile and image in order to be competitive against other cities and places. Cities and places are part of a dynamic process which includes both positive and negative events. These events might have an impact on the brands, and therefore it is a necessity to be able to react on these events to make the most of positive things and deal with the negative in a way that minimizes the effects on the brand.Citybranding as a research field is quite new.