Mergers and acquisitions are common phenomenon in today´s society in order to increase shareholder value. Two years ago a fusion of Sweden´s two largest companies in the industry of real estate took place and even though three out of four mergers and acquisitions financially fail this certain case turned out highly successful. The aim of this thesis is to examine how the organizational structure and the management control have been designed and characterized the organizational performance and furthermore what are the success factors of the integration. By studying an acquisition and its potential effects on organizational structure and management control parallel to a model that describes the best practice guidelines for managers to successfully deliver value from their acquisitions, it can be shown that an acquisition has direct effects both on the acquirer and the acquired company and thus the new organizational structure. The main results, thus, is that through active leadership, increased specialization, and more decentralized and thus efficient management control a new organization has emerged consisting of the best features of two separate worlds..

AbstractSwedish tuition for immigrants (SFI) is a public adult education program in Sweden that was created in order to provide the immigrants with basic skills in Swedish. People with different backgrounds speaking different languages learn together how they should communicate in Swedish, both orally and in writing. For those who teach SFI it is important to know which factors have positive effects on the Swedish language acquisition. One of the questions to be asked is if the learning materials´ genre has any effect on the SFI students´ proficiency, in particular, oral proficiency. Scientists as von Franz, Vygotskiy and Bettelheim argued that fairy tales, as a genre consciously or subconsciously recognizable by all the people, present texts that are easy to acqiure.

The aim of this master thesis is to examine which criteria are generally used to guide pub­lic librarians in their acquisitions' decision. The study went ahead in France, principally at La Bibliotheque municipale de Lyon. It also includes a view of some special library services in the social field.Twenty persons were interviewed and an attempt was made to divide their answers into three sections: acquisition routines and criteria for media purchase, how to receive the library visi­tors and their influence on the acquisitions, and, finally, the librarians' own opinions on the matter. One important question was whether censorship is applied and in that case, would it be a deliberately way of acting or rather a spontaneous reaction, more or less unconscious.Censorship in real or manifested through a self-preservative reaction turned out to be a factor closely dependant on the library's financial situation. Many librarians affirmed they would find useful some kind of a written practical library acquisition policy..

AbstractSwedish tuition for immigrants (SFI) is a public adult education program in Sweden that was created in order to provide the immigrants with basic skills in Swedish. People with different backgrounds speaking different languages learn together how they should communicate in Swedish, both orally and in writing. For those who teach SFI it is important to know which factors have positive effects on the Swedish language acquisition. One of the questions to be asked is if the learning materials´ genre has any effect on the SFI students´ proficiency, in particular, oral proficiency. Scientists as von Franz, Vygotskiy and Bettelheim argued that fairy tales, as a genre consciously or subconsciously recognizable by all the people, present texts that are easy to acqiure.

This report is about a thesis that is performed in and for SYSteam Engineering AB in Motala. The thesis work is divided into three parts, study of the market, programming and electronics. The study part consists of examining and comparing different data acquisition systems for testing of different circuit boards, taking into account the modularity, real-time applications, mobility, environmental, interface hardware and software, to be able to define a general module-based data acquisition system in both hardware and software that enables for future developments.The programming part consists of getting started with Visual Studio, which integrates the Measurement Studio for C#. NET. Measurement Studio includes classes and user controls for testing and measuring and offers tools for acquisition, analysis and presentation of real world data.

This qualitative study aims to investigate some secondary school teacers' attitudes to and experiences of motivation in their second language classrooms. Through qualitative interviews with five teachers some different perspectives on motivation and its function in second language acquisition have come to light. First, motivation is seen as something important and some teachers tend to distinguish between intrinsic and extrinsic motivation. Those who do so tend to value intrinsic motivation more highly. Secondly, teachers believe they can affect students' levels of motivation.

AbstractThe Swedish society has always been monolingual, but has for the past decades transformed into a multicultural and multilingual society. The aim of this study is to investigate if and in that case how preschool teachers work with language development in bilingual and multicultural preschools. The concept of linguistic and cultural diversity includes several different components, not least the social interactions that are of great importance to every individual's development, learning and participation in the world. By understanding the importance of language, language development and the role of mother tongue in second language acquisition, we look into various researches done concerning the effects of the preschool teachers? opinions, methods used to language developmental primarily for children who are multilingual and how the physical environment is shaped to promote language in multicultural and multilingual preschools.The method used in this study is semi-structured interviews with preschool teacher working in multicultural or bilingual preschool settings.

Mergers and acquisitions are a phenomenon which can occur for a variety of reasons. It may for example be that the organizations want to gain larger market shares or to complement and learn from each other and thus become more competitive. After the completion of an acquisition or merger, a process is initiated to create an affiliation between the two companies' employees. The purpose of this paper is to examine whether there is something that management can do to make the integration process as efficient as possible. The empirical research in this paper consisted of interviews and surveys with respondents from two accounting firms that recently completed a merger.

AbstractSwedish tuition for immigrants (SFI) is a public adult education program in Sweden that was created in order to provide the immigrants with basic skills in Swedish. People with different backgrounds speaking different languages learn together how they should communicate in Swedish, both orally and in writing. For those who teach SFI it is important to know which factors have positive effects on the Swedish language acquisition. One of the questions to be asked is if the learning materials´ genre has any effect on the SFI students´ proficiency, in particular, oral proficiency. Scientists as von Franz, Vygotskiy and Bettelheim argued that fairy tales, as a genre consciously or subconsciously recognizable by all the people, present texts that are easy to acqiure.

AbstractThe Swedish society has always been monolingual, but has for the past decades transformed into a multicultural and multilingual society. The aim of this study is to investigate if and in that case how preschool teachers work with language development in bilingual and multicultural preschools. The concept of linguistic and cultural diversity includes several different components, not least the social interactions that are of great importance to every individual's development, learning and participation in the world. By understanding the importance of language, language development and the role of mother tongue in second language acquisition, we look into various researches done concerning the effects of the preschool teachers? opinions, methods used to language developmental primarily for children who are multilingual and how the physical environment is shaped to promote language in multicultural and multilingual preschools.The method used in this study is semi-structured interviews with preschool teacher working in multicultural or bilingual preschool settings.

AbstractIII-essay in political science by Christoffer Harnell, autumn -08. Supervisor: Malin Stegman-McCallion. ?Nuclear Disarmament - USA and the Soviet Union 1960-2002? This essay is about USA and the former Soviet Union and their nuclear disarmament. The purpose is to explain why and when the two states begun their nuclear disarmament, as well as what caused the start of the process.

A successful acquisition is based upon good preparations before the integration process..

This essay have its main focus on understanding how the usual naval battle under the viking agelooked like. The timeline in question is the year 793 to the middle of 11th century. The main sourceof information are taken from the sources that have the runes and scaldic verses as their referecepoint. The study will take a brief look at the viking ships used in those battles and the weapons andarmor the soldiers would use. And then try to understand their part on the battlefield..

The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

The development in photogrammetry has created possibilities for new methods in aerial images acquisition. Remotely-controlled imaging from an unmanned helium zeppelin is a new and relatively unexplored acquisition. The purpose with this degree project is to evaluate the accuracy of this kind of low-height photographing system, a task given from the consultant company WSP, in Sweden. Landbadet in Uddevalla municipality was chosen as a test field for the zeppelin. Seventeen images distributed over three strips were acquired from the flying height of 80 m.