Among the challenges that companies may face during the post M&A phase, cultural integration can be seen as one of the trickiest tasks. Cultural differences which are inevitable in any deal are always there. The link between how people from autonomous groups live together and the deal result is an interesting topic that needs to be investigated. Since we have an interest in developing the understanding of cultural differences during integration process in cross-border M&As, the research question “How do cultural differences arise in cross-border M&As during the integration process and do they impact the deal result?” is formulated. This thesis presents a model that demonstrates elements of cultural differences from three levels, national, organizational and personal. In this model, these levels can be seen as interrelated to each other in which the inner layer is impacted by the outer one. As a result, personal culture, as the most inner layer, is doubly impacted by the other two, national and organizational levels. Given that the scope of our thesis is for cross-border M&As, after investigating these three levels of culture, we found that organizational and personal differences are real in any M&As no matter domestic or cross-border deals. Differences at national level, on the contrary, are the first element that should be mentioned as a root of cultural differences in companies from different nationalities. From the understanding about emergence of cultural differences, we further study to see if they leave any effect on the deal result. In the empirical section, from the cultural gap analysis of each case, it was surprising to see that the relationship between cultural gap and deal result of two of four cases, are opposite to Rankine´s theory. At this point, we can see that M&As between companies similar in culture is not always successful or that failure between organizations having significantly different cultures is not always true, and then the empirical study on the acculturation dynamics made the further explanation that cultural differences are not the critical factor leading to success or failure, but rather how participants in integration perceive and respond to the cultural differences will impact the deal result.

Deportation due to criminal activity is often viewed as a neutral administrative practice and has to date received little research attention. This study views the phenomenon as part of a broader field focused on regulating people’s mobility. It also looks at the balance between the state’s interest in deporting non-citizens who commit crime and the goal of protecting refugees. Deportation due to criminal activity is first discussed from five perspectives: as alien control, as punishment and the spatial separation of criminal “others”, as migratory movement and forcible repatriation, in relation to human rights and as a “second asylum hearing”, and as border practice. The study then examines deportation in district courts between 1973 and 2003, via a quantitative study of all convictions involving deportation. Deportation practice differs between persons who are and are not registered as residents. Residents are deported for more serious offences than others and increasingly often over time for crimes against the person and drug crime. The number of non-residents deported increases greatly from 1985, which cannot be explained by an increase in convictions or by legislative changes. The study finally examines the reasoning of courts on possible impediments to deportation when the person convicted had refugee or equivalent status. The court collected an opinion from the Swedish Immigration Board in 80 percent of such cases. The opinions are very brief, often identical for different individuals and seem to be based on general guidelines for different countries rather than the individual’s fear of persecution at sentencing time. In the other cases the court makes its own assessment of impediments to deportation, but the risks faced by those convicted are rarely discussed in the court judgements. In 17 cases, the individual was deported despite the Board’s opinion noting a risk of persecution.

The vertebrate nervous system is extremely complex and contains a wide diversity of cell types. The formation of a functional nervous system requires the differential specification of progenitor cells at the right time and place. The generation of many different types of neurons along the rostro-caudal axis of the CNS begins with the initial specification of a few progenitor domains. This initial coarse pattern is refined by so-called secondary organizers arising at boundaries between these domains. The Isthmic Organizer (IsO) is a secondary organizer located at the boundary between the midbrain and the hindbrain. Although the function and maintenance of the IsO are well understood, the processes underlying its initial specification have remained elusive. In the present work we provide evidence that convergent Wnt and FGF signals initiate the specification of the IsO during late gastrulation as part of the neural caudalization process. The initial step in the generation of the nervous system is the division of the embryonic ectoderm into three cell populations: neural cells giving rise to the CNS, neural plate border cells giving rise to the peripheral nervous system, and epidermal cells giving rise to the outer layer of the skin. While the choice between neural and epidermal fate has been well studied, the mechanism by which neural plate border cells are generated is less well understood. At rostral levels of the neuraxis, the neural plate border gives rise to the olfactory and lens placodes, thickenings of the surface ectoderm from which sensory organs are derived. More caudally, the neural plate border generates neural crest cells, a transient population that migrates extensively and contributes to neurons and glia of the peripheral nervous system. How the early patterning of the central and peripheral nervous systems are coordinated has remained poorly understood. Here we show that the generation of neural plate border cells is initiated at the late blastula stage and involves two phases. During the first phase, neural plate border cells are exposed to Wnt signals in the absence of BMP signals. Simultaneous exposure to Wnt and BMP signals at this early stage leads to epidermal induction. Wnt signals induce expression of Bmp4, thereby regulating the sequential exposure of cells to Wnt and BMP signals. During the second phase, at the late gastrula stage, BMP signals play an instructive role to specify neural plate border cells of either placodal or neural crest character depending on the status of Wnt signaling. At this stage, Wnt signals promote caudal character simultaneously in the neural plate border and in the neural ectoderm. Thus, the choice between epidermal and neural plate border specification is mediated by an interplay of Wnt and BMP signals that represents a novel mechanism involving temporal control of BMP activity by Wnt signals. Moreover, the early development of the central and peripheral nervous systems are coordinated by simultaneous caudalization by Wnt signals.

This study starts out with the hypothesis that the integration process in Europe is connected to cross-border régionalisation, a process which supports the institutionalization of subnational cross-border cooperation - region-building. Cross-border régionalisation is characterized by the decentralisation of vertical links and enhanced opportunities for horizontal links across state borders. In addition, political integration is expected to have some impact on the cross-border institutional forms that emerge at the subnational level. Three different approaches are utilized in order to establish the empirical connection between political integration and region-building. These are: an analysis of the factors which determine the general pattern of cross-border cooperation in Europe, an analysis of the policy network related to the regional and structural policies of the European Union (EU), and case studies of cooperation in the heartland of Europe, the Regio Basiliensis along the external border of the EU, and the EUREGIO along one of the internal borders. Two institutional factors are found to have a significant impact on the number of subnational cross-border cooperations, EU-membership and centrality. Federal constitution was shown not to be significant. It is suggested that the interaction between actors at different politico- administrative levels creates network relations, which typically bring both private and public actors together. More precisely, region-building is described as the outcome of the interaction which takes place between actors. A closer examination of the emerging policy network shows that community initiatives, the Interreg-programme in particular, improve the prospects for multi­level interaction. The EU plays a crucial role in providing the incentives for cooperation by increasing resource dependency and by establishing direct ties between the European Commission and a large number of subnational actors through partnerships. It appears as if the Commission wishes to demonstrate its capacity to deal with problems relevant to individual citizens. By, in part, bypassing central governments, it seems to increase its own importance vis- à-vis member states. The modus vivendi of cross-border region-building and régionalisation is the degree to which institutional actors at different levels share the same objectives. As shown by the case studies, there is a common interest in cross-border cooperation up to the point were public statues are introduced. Interests seem to coincide as long as the structures and contents of cross-border cooperation do not ultimately challenge the authority of state institutions. Therefore, it is not surprising that it seems impossible to give cross-border regions any rights under international law. Functional cooperation, rather than regionalist manifestations of cultural or political unity across borders, constitutes the backbone of region-building. Activities transcending borders are less controversial than those that may contribute to the establishment of new borders. It is concluded that region-building is a process which is embedded in the institutionalization of a multi-level interaction pattern. More favourable multilevel relations have been achieved through the transfer of some authority to the supranational level. This is the main reason why traditional integration theory fails to explain why there is a connection between political integration and cross-border cooperation. / digitalisering@umu

This thesis offers a comparative study of Chinese and the U.S. legislations on the issue of cross-border insolvency. China has included one article concerning this issue in its Enterprise Bankruptcy Law promulgated in 2006. Four years after that, when facing a real case, it is found that the legislation is too preliminary to be used. In the meantime, great efforts have been made among many western countries in order to promote international cooperation on this issue. The United States is one of the most active countries. This thesis analyzes the Chinese version of cross-border insolvency legislation, factor by factor. It also does case study of mostly U.S. cases and some other countries’ cases and tries to find out how the courts interpret the corresponding factors. In doing so, it hopes to improve the Chinese legislation by taking international experience as reference.

This thesis offers a comparative study of Chinese and the U.S. legislations on the issue of cross-border insolvency. China has included one article concerning this issue in its Enterprise Bankruptcy Law promulgated in 2006. Four years after that, when facing a real case, it is found that the legislation is too preliminary to be used. In the meantime, great efforts have been made among many western countries in order to promote international cooperation on this issue. The United States is one of the most active countries. This thesis analyzes the Chinese version of cross-border insolvency legislation, factor by factor. It also does case study of mostly U.S. cases and some other countries’ cases and tries to find out how the courts interpret the corresponding factors. In doing so, it hopes to improve the Chinese legislation by taking international experience as reference.

Going from having bought the most essential at the small shops close to home, better communications and an increasingly consumption oriented lifestyle has created a change in shopping behavior and has led to phenomenon such as shopping centres and more. These are constantly being built in Sweden: in the cities, outside the cities and more recently even in small cities -small cities as for one reason or another have access to a larger customer base which can have businesses to flourish economically. During the first decade of the 21st century, shopping centres have been established along the Swedish/Norwegian border. Since the Norwegian Krone is much stronger than the Swedish Krona Norwegians save a great deal of money on going to Sweden to shop. During the shopping trips to Sweden, it is mostly alcohol, meat, tobacco and candy that are being bought. However, other products such as clothing, technology, household appliances and more are also being purchased, all to save money on the trip. Together these cross border shoppers spent 11, 6 billion in Sweden during the year of 2010. This gives an average spending of approximately 10 900 SEK per cross border shopper on annual basis. Nordby, Töcksfors and Charlottenberg (small cities located in southwestern Sweden) are places characterized by Norwegian cross border shopping. Together, they generate billions every year and this only seems to increase. These places are relatively small in size but have prominent attributes such as proximity to the Norwegian border. Apart from these resorts and shopping centres, there are few or none similar places near the Norwegian border in the rest of Sweden. However, a place which is geographically well located and has a relatively large Norwegian and Swedish customer base is the ski resort of Sälen in west central of Sweden. Sälen is a village located near the Norwegian border, although fairly sparsely populated. The destination has annually about one million official guest nights, based on the 414 000 visitors who stay an average of about 4, 5 days.  Per visit, these tourists individually spend an average of 862 SEK on shopping at the destination. The expenditure of the mountain tourists together with the Norwegian border shoppers makes it very interesting to explore the opportunities for shopping development in terms of a shopping centre in the region of Sälen.

Do participants with external attribution styles outperform participants with internal explanatory styles in pressure-filled situations? Explicit-monitoring theory suggests that performance becomes impaired when conscious attention is devoted to performing a task normally carried out by automatic processes. Attributing potential failure to an external source (e.g., blaming a sudden gust of wind for a poor golf shot) can decrease the negative effects of stereotype threat, a social-psychological predicament known to engender feelings of stress similar to those experienced in pressure-filled situations, by preventing explicit monitoring from taking place. The current study examined whether individual differences in attribution style, as measured by the Attributional Style Questionnaire, affects golf-putting performance under stereotype threat. The present author hypothesized that participants with external explanatory styles would perform better than participants with internal explanatory styles under stereotype threat, because external participants would be predisposed to create external sources to attribute the cause of poor performance.

The purpose of this research was to determine the potential capacity for improved participation through community-based approaches to small hydroelectric development in the Indian Himalayas. The objectives of the research were: (1) to establish the current roles of the civic, public and private sectors in small hydro development; (2) to examine the potential for learning through participation during the development of small hydro projects; (3) to determine the potential for using community-based environmental assessment in future projects; (4) to investigate the benefits of community-driven small hydro development, and (5) to determine the implications of the findings for environmental policy and decision-making. Data were gathered using Participatory Rural Appraisal methods including semi-structured interviews, transect walks, and landscape analysis. There were five case study projects (Niti, Bampa, Jumma, Malari and Bamini/Badrinath), each in the Indo-Tibetan border region of the Indian Himalayas. The plants are all run of river, and range in capacity from 25 kW to 1.2 MW. Four of the villages had no electricity prior to the development of the small-hydro plants, while one had a prior connection to the state electrical grid (Bamini/Badrinath). The villages are inhabited by Bhotia tribespeople, and are occupied only during the summer growing season. The residents travel to lower altitude villages for the winter months. The most successful project examined, in the village of Malari, was one where community development and energy needs were considered simultaneously, and where the local community was highly involved in planning, construction and operation. The less successful projects were those where community involvement and development, sound planning, and detailed geographic information about the site were lacking in their development and operation; such as was observed in the village of Jumma, where the plant never began operations because it was damaged by an avalanche prior to its inauguration. PLEASE NOTE: As of January 2007 the State of Uttaranchal was renamed Uttarakhand. The change is not reflected in this thesis. / May 2007

Using a large sample of mergers and acquisitions from 27 countries over a 16-year period, I investigate how differences in tax and financial reporting policies affect the premium and structure of cross-border mergers and acquisitions. I find evidence that firms pay a premium to reduce the tax risk associated with strict transfer pricing rules. Further analysis segments acquisitions into those that are strictly financial versus those that are more strategic. Financial acquisitions are those where the acquirer is making the purchase for investment purposes rather than strategic reasons. These financial transactions generally lead to less integration between the two companies and therefore less inter-company transactions involving transfer pricing. Evidence based on this segmentation suggests that only differences in transfer pricing risk for non-financial acquisitions are priced. The results suggest that while on average non-financial acquirers will pay a higher premium to reduce transfer pricing risk regardless of industry, only those in highly scrutinized industries with high levels of intangibles, such as pharmaceuticals, will demand a discount for transactions which increase transfer pricing risk. In tests of acquisition structure, I find that shareholder-level capital gain taxes influence the structure of an acquisition. The influence of shareholder-level taxes is reduced by the presence of information asymmetry concerning the acquirer’s stock value. However, higher quality financial reporting reduces information asymmetry and improves the tax efficiency of acquisition structure providing tangible economic benefit to shareholders.