Background: When firms grow through acquisitions it is commonly debated whether the two entities ought to be better off as standalone companies rather than as a merged company. This thesis aims at discussing this issue of M&As advantages and disadvantages in terms of source of synergies from the perspective of resource allocation. Purpose: The purpose of this thesis is to describe and analyze to what extent pre-M&A differences (against similarities) in resource allocation and corporate culture between the acquiring and target firm have an impact on the post-M&A performance. Theoretical framework: Efficient market hypothesis, resource based view, strategic fit. Methodology: A longitudinal study is conducted on the EU market during 1992 to 2002 based on balance sheet and income statement data.

The thesis aims to understand how learning processes are affected when an organization split into two separate organizations. The study is designed as a single case, covering a new government agency?s takeover of a core activity from another agency and the use of a purchase-provider split between the agencies, providing the new agency with IT-services. The findings revealed a difference in productive system and knowledge types between core- and IT-activities. The core activity was found to be dominated by explicit knowledge while the IT-activity seemed to be dominated by a mix of explicit and tacit knowledge.

The purpose with this paper is that trough a description of the management control at Jitech AB find out if traditional management control have been abandoned for benefit for modern management control and in which extent the transition have happened. Further is the second purpose with this paper to find out which decisions that lies behind the design of the management control and how these are in opposition to with the theory..

Background: A great part of all projects within Swedish industry are conducted in a multiprojectenvironment, which means that several projects are performed simultaneously. The research within the field of project management is though focused on single projects. Projects are highly dependent on the context in which they are conducted, although the organization of the multiprojectenvironment is only partly explored. Furthermore is the research within the project management highly concentrated on standardization of the project work. The question is whether this implies to the basic advantages with the project-oriented organization, which is flexibility and creativity? Purpose: To describe and obtain an understanding for the multiprojectenvironment regarding management control and organization.

Researchers and practitioners have recognized the need for ?transforming? every policy of the company into a competitive advantage tool. Thus, both the pricing approach and the supply chain practices of the firm have emerged as an important determinant of success. In this study, however, we are not only interested in these two aspects, but also in a third one-namely cultural conflicts as an obstacle and challenge. The interaction of the tree factors is extensively presented against the backdrop of Skanska and four of their closest Polish suppliers.

The aim of this thesis is to examine the existence and prevalence of earnings management in Swedish companies. Theoretical frameworks often suggest that there are strong incentives to practice earnings management. The research area of earnings management has, to date, mainly focused on detecting earnings management. However, to our knowledge, no such studies have been conducted on Swedish companies. This thesis provides evidence of the existence and prevalence of earnings management in Swedish companies.

This paper is a research review in the realm of censorship systems andfiltering systems. It applies ethical considerations to the creation of censorshipsystems bringing forward discussion on the ethics of technology with thepurpose of limiting access to information.There is active research being done in the area of automatic content filteringand censorship systems. These are systems that can filter out undesiredmaterial, typically from the Internet, automatically. Used in some nations,many schools and even mandated in some libraries there are many ethicalquestions raised concerning censorship and access to information.Part of the review concerns the level of accuracy of these systems presentedby researchers in the field and the different approaches used. Reviewedarticles centre around automatic content classification and filtering ofpotentially harmful materials with regards to minors while some relate tocensorship technology in a wider sense.Results show a general lack of discussion concerning the ethics of thetechnology in the research reviewed.

In 1988 the Swedish Social Democratic Party decided to reform the tax system. In this essay I analyse the motives behind their acting on a basis of the party strategic theories of Przeworski and Sjöblom. The reform commonly referred to as the tax reform of the century, was although they considered that it was a high risk project pursued together with the Liberal Party. The new tax system implicated a less progressive income tax scale, actions against tax avoidance and raised value-added tax. The empirical analysis is primarily based on memoirs written by the key actors.

Uppsatsen är baserad på en fallstudie gjord på Tetra Pak. Syftet med fallstudien var att utforma en lista med faktorer att som bör beaktas för att ett införande av ett Competence Management-system ska bli framgångsrikt. Tillvägagångssättet i fallstudien har varit en dokumentstudie och ett antal intervjuer. Använda teorier är hämtade från områdena Change Management, Knowledge Management, Competence Management och Human Resource Management. Undersökning resulterade i ett antal intressanta faktorer som bör beaktas.

Syftet med uppsatsen är att undersöka frekvensen av krisstrategier inom livsmedelsbranschen och hur pass sofistikerade dessa strategier är. Vidare vill vi se närmare på en del av de moment som crisis management-teorierna behandlar. Förekomsten av krisstrategier är stor, men endast ett fåtal av företagens strategier uppfyller våra kriterier för att anses såsom mycket sofistikerade. Företagen anser själva att det är viktigt med crisis management, medan de i verkligheten inte i lika hög utsträckning har de element som författarna till den crisis management-teori, vi använt oss utav, menar ska finnas med. Företag som varit i en kris har mer sofistikerade krisstrategier än de som inte har upplevt en kris under de senaste 20 åren..

The aim of this thesis is to investigate the opportunities of classification of web pages. Two classification systems are compared; a library classification system traditional and a system that is developed for use on the web new. UDC is chosen to represent the traditional systems, and Yahoo! represents a so called new system. UDC is used by NISS Directory of networked resources, which is a directory that uses the system for organisation of electronic resources. Both systems are analysed from two different perspectives, a multidisciplinary and a timeperspective.

The aim of this study is to deepen the knowledge of how libraryusers, library personnel and the relationship between them are expressed in ?strategicdocuments? of university libraries in Sweden. As used in this study, strategic documentshave the purpose of pointing out focus and strategic planning for an organization. Sixstrategic documents are chosen. The main theory and method used is critical discourseanalysis signed Norman Fairclough.

This report is regarding an electrical installation of an alarm system on a post fishingboat called Andromeda. The background of the installation was an earlier andinadequate alarm system that led to a motor failure. The ship was taken out of serviceand was sold to Björn Magndahl who rebuilt it to a yacht.The project was conducted partly by developing the existing systems, partly bydocumenting the work by means of electrical blue prints. Except the alarm systems, aninstallation of the frequency control unit for the bow thruster was installed.The installation was working fine and the outcome of the documentation was handedover in a form of a binder during the test drive of the systems and the assignment wasapproved..

I en allt mer krympande värld, måste organisationer lära sig att snabbt reagera på marknadsförändringar. Medan organisationer blir bättre på att införa nya affärsprocesser, kvarstår problemet med en tungrodd och svårföränderlig IT?miljö. Det hela görs inte bättre av att organisationer blir mer och mer beroende av sin IT?infrastruktur.

Information handling has been a key issue for different companies for a long time. Electronic Data Interchange (EDI) is used to transfer different business documents from one company to another. This is done in such way that the information itself is separated from how this information is stored and handled in the companies internal systems. As different companies have different systems there is a need for a standardised format for this exchange. There is a big difference between EDI-systems based on what kind of EDI-standard is used. The most common standard in Europe is EDIFACT, but with increased interest of using the Internet for business communication there is a need for a standard that is adjusted for use over the Internet.