Background: In recent years, there has been an increasing recognition of the significance of mergers and acquisitions (M&As) involving family businesses, highlighting their pivotal role in the business landscape. Notably, in the M&A literature, the issue of employees’ trust in the organization emerges as a crucial component in facilitating a successful post-M&A integration. However, existing theories of organizational trust in the post-merger integration process, where the outcome of M&As is ultimately determined, may only partially apply to the distinctive dynamics inherent in family business M&As. This divergence can be attributed to the unique characteristics displayed by family businesses. Hence, this thesis aims to address this research gap by comprehensively examining how organizational trust can be applied in the context of family business M&As.  Purpose: Our research aims to explore how organizational trust influences the post-merger integration process of family businesses. The objective of this dissertation is to offer insights to family businesses concerning M&A endeavors, specifically focusing on the post-merger integration phase, by highlighting the crucial role of organizational trust and its consequential influence on the overall M&A outcome. As a result, the fundamental research question of this thesis is as follows: “How does organizational trust influence the post-merger integration process of family businesses?”  Method: As for the methodology, by leaning towards internal realism as our ontological standpoint and social constructionism as our epistemological standpoint, a more comprehensive understanding of organizational trust in the post-merger integration process of family businesses is achieved. This qualitative study applies the abductive approach as it facilitates the exploration of the phenomena in question and the modification of existing theories by combining previously established knowledge and new observations. A multiple case study is conducted, and data is collected through 12 semi-structured in-depth interviews to reach our aim.  Conclusion: Through combining existing literature and qualitative data, a comprehensive framework on organizational trust is created that is specifically tailored to the context of family businesses that have undergone an M&A and that highlights the significance of the following elements of organizational trust: ability, openness, visibility, and benevolence. This framework holds considerable value as it not only entails visibility as an element, which is novel to the literature, and represents, hence, our main contribution, but it also elucidates how family businesses can leverage their unique characteristics to effectively preserve and nurture employees’ organizational trust even in the aftermath of M&As. By recognizing and harnessing their unique attributes, such as longevity and emotional involvement, family businesses can transform these inherent qualities into strategic assets that sustain employees’ organizational trust, ultimately facilitating a smoother post-merger integration process and an overall successful M&A.

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Studien undersöker hur förutsättningar för kommersiella verksamheter i nybyggnadsområden skapas. Detta genom att göra en litteraturstudie där motiveringar för kommersiella verksamheter i bottenvåningar undersöks, genom att intervjua olika aktörer verksamma i byggprocessen, studera hur svenska plandokument kan användas samt undersöka nybyggnadsområdet Hjorthagen i Norra Djurgårdsstaden i Stockholm och komma med förslag på läget där hade kunnat förbättrats. Resultaten som erhölls var att kommersiella verksamheter i bottenvåningar är gynnsamma då det är i linje med gällande preferenser, bidrar till närhet och stadsmiljön, blir positiva inslag i stadsrummet, skänker trygghet samt bedöms ha en framtida relevans. Intervjuerna och efterföljande diskussion resulterade i de fysiska rekommendationerna att blanda bostäder och arbetsplatser, planera för tät bebyggelse, förlägga lokaler i kluster, planera efter solljus, tillgängliggöra för bilister, bl.a. genom parkering och angöring, planera för ändrade förutsättningar i stadsdelen, bygga ut redan befintliga stadsmiljöer samt placera lokaler i attraktiva platser, vid kollektivtrafiknoder och vid välintegrerade gator. De organisatoriska förutsättningar som erhölls var att arbeta för lokaler i tidigt skede, att kommunen bör vara pådrivande instans och att byggherrar på att ha en gemensam strategi för verksamhetstyper. Vidare föreslås att kommunens översiktsplan bör användas för att skapa förutsättningar för täta och funktionsblandade miljöer, att planprogrammet innefattar en initial analys där konkreta mål formuleras, detaljplanen styr mot identifierade mål och att markanvisnings- och exploateringsavtal kan användas för att ställa krav på byggherrar samt avtala eventuellt ekonomisk kompensation mot dessa. Studien av stadsdelen Hjorthagen visade att caféer och restauranger är den vanligaste verksamhetskategorin medan delområdet Storängstorget innehåller flest verksamheter. Förutsättningarna i området är tämligen goda avseende sol, täthet, klustereffekter och integration av gatunätet medan fördelningen mellan arbetsplatser och boende samt relationen till kollektivtrafiknoder var sämre. Detta adresseras i åtgärdsförslagen som föreslår lokaler bottenvåningar i husen närmast befintliga busshållplatser samt en omplacering av Storängstorget till Bobergsgatan. / This study is investigating how prerequisites for ground floor business in development areas are created. This is partly done by doing a literature study to see what motivates the phenomenon, by interviewing actors involved in the planning and development process, investigating how Swedish planning documents can be used to support these conditions as well as analyzing the development area of Hjorthagen, Stockholm, Sweden with regard to down floor business. The study found that the phenomena is motivated by public preferences, the ability to support a general proximity to important functions as well as qualitative and safe urban environments. Furthermore, the interviews in combination with the following the discussion, found that down floor business are supported by planning for dense urban environments with a mixture of both housing and workplaces while also taking sunlight, proximity to public transport nodes and the street integration in consideration. Also, it is suggested that businesses are grouped to form clusters, that cars are given access by both network and parking opportunities, for businesses to be placed in already attractive places, that changed conditions are being taken in consideration and that already existing areas are being built out. Aside from the physical conditions that have been mentioned the report also found that down floor business is supported from organizational aspects namely for the municipality to be the contributing actor in the process, that down floor business is being worked for in an early stage and that developers collaborate in choosing business owners at an early stage to prevent negative competition. The investigation regarding the role of planning documents found that the översiktsplan can be used to support dense and mixed-use developments, that the planprogram can be used to formulate an initial goal, the detaljplan can be used to incorporate the formulated goal and maximize the potential and that markanvisningsavtal and exploateringsavtal can use regulations and economical compensations to reach a certain goal. The applied study in Hjorthagen found that cafés and restaurants are the most common business types while Storängstorget is the place where most businesses are located. The conditions where concluded to rather good regarding sunlight, density, street integration and cluster effects while the relation to public transport and the mixture between dwellings and workplaces could have been better. These matters are being addressed when suggesting an alternative location for Storängstorget and two potential business.

Jag har i denna uppsats studerat makroekonomiska faktorers påverkan på antal registrerade aktiebolag och enskilda näringsidkare i Sverige. Syftet har varit att bidra med variabler som ska kunna användas vid prognostisering av antal nyregistreringar av företag. Jag har valt ut de makroekonomiska faktorer som enligt tidigare forskning inom området, visat sig vara de vanligast förekommande. Studien har gjorts med multipel regressionsanalys med kontroll för multikollinearitet, autokorrelation och heteroskedasticitet. Resultatet tyder på att makroekonomiska faktorer som BNP, arbetslöshet och arbetslöshet inklusive fördröjd effekt samt inflation kan ha ett signifikant samband med antal registrerade aktiebolag. Analysen tyder även på att BNP har ett negativt samband med antal registrerade enskilda näringsidkare. Slutsatsen från detta är att det finns en skillnad mellan vad som påverkar antal registrerade aktiebolag och antal registrerade enskilda näringsidkare. Vidare studier behöver göras för att identifiera fler variabler som kan ha ett samband med antal nyregistreringar och då främst registreringar av enskilda näringsidkare. / This study investigates the influence of macroeconomic factors on the number of newly registered limited companies and sole traders in Sweden. The aim has been to contribute with variables that can be used in forecasting the number of new company registrations. I have chosen the macroeconomic factors which, according to previous research in this area, have proved to be the most common. The study has been done with multiple regression analysis and checked for multicollinearity, autocorrelation and heteroscedasticity. The result suggests that macroeconomic factors such as GDP, unemployment, unemployment including delayed effects and inflation can have a significant effect on the number of new registrations for limited companies. The analysis also suggests that GDP has a negative effect on the number of new sole traders. The conclusion of the study is that the factors affecting the number of new limited companies differ from those affecting the number of new sole traders. Further studies are needed in order to establish other variables that can influence the number of new registrations and in particular new registrations for sole traders. / <p>Betyg 170115</p>

Again for the past couple of years, e-business has become a hot topic. This same act of reselling items through the internet is known as e-businesses. Many e-business sites aim to build customer loyalty. Various aspects influence the performance of e-business websites, particularly usability or the simplicity by which users may use the website, which has been proven to become a key component in online company success. Maybe this research uses a survey assessment based on Nielsen's usability heuristics to analyze the usability of Myntra and Ajio e-business websites.This also evaluates whether e-business websites, such as Myntra and Ajio, provide more useful features for accomplishing usability procedures in much less time and with ease.

As German organisations expand their businesses into China, the potential risks associated with a lack of fit in management styles among International Joint Venture (IJV) partner-firms have become increasingly obvious to academic researchers, human resource professionals and partner-firm managers themselves. The general consensus among researchers and practitioners is that cultural differences in management styles are a major deterrent to the success of IJVs. Limited research has been undertaken to specifically examine and identify how partner-firm managers can overcome this barrier in Sino-German IJVs.

Роль малого бизнеса в экономике страны с каждым годом возрастает, что связано со спецификой его развития и преимуществами, среди которых можно выделить высокую приспосабливаемость к нестабильному внешнему окружению, гибкость и эффективность в вопросе принятия и реализации решений, наличие перспективы старта деятельности во множестве отраслей с относительно малым начальным капиталом, независимость в воплощении идей субъекта предпринимательской деятельности. Целью работы является совершенствование методов учета и анализа финансово-хозяйственной деятельности малых предприятий. В ходе исследования разработаны направления совершенствования учетной политики с учетом совокупного влияния отраслевой и региональной специфики на сферу деятельности предприятий малого бизнеса. Предложен алгоритм сочетания традиционных методов финансового анализа с элементами стратегического анализа, позволяющий проводить всестороннюю оценку результатов деятельности малых предприятий и перспектив их дальнейшего развития, используя единую информационную базу. Практическая значимость работы связана с тем, что методический инструментарий и предложенные практические рекомендации могут быть применены в деятельности предприятий малого бизнеса для повышения эффективности учетной политики и аналитической деятельности. / The role of small business in the country's economy is increasing every year, which is associated with the specifics of its development and advantages, among which there is a high adaptability to an unstable external environment, flexibility and efficiency in the issue of making and implementing decisions, the presence of the prospect of starting activities in many industries with relatively small initial capital, independence in the embodiment of the ideas of the business entity. The aim of the work is to improve the methods of accounting and analysis of the financial and economic activities of small enterprises. In the course of the study, directions for improving the accounting policy have been developed, taking into account the cumulative influence of industry and regional specifics on the scope of activities of small businesses. An algorithm is proposed for combining traditional methods of financial analysis with elements of strategic analysis, which allows for a comprehensive assessment of the performance of small enterprises and the prospects for their further development using a single information base. The practical significance of the work is due to the fact that the methodological tools and the proposed practical recommendations can be applied in the activities of small businesses to improve the effectiveness of accounting policies and analytical activities.

Во Введении обоснована актуальность темы исследования, описана методологическая и эмпирическая база исследования, поставлены цель и задачи. В первой главе представлен обзор научной и методологической литературы, выявлена система определений объекта и предмета, отвечающие цели исследования. Систематизированы сложившиеся модели, подходы и методы к оценке стоимости предприятий, выявлены те из них, которые наиболее полно отвечают реалиям настоящего времени. Вторая глава посвящена аналитическому описанию формирования финансовых резервов на малых предприятиях и финансовому анализу трех предприятий малого бизнеса. Здесь же сформулирована проблема недостатка единого подхода к формированию финансовых резервов на малых предприятиях. В третьей главе проведена апробация разработанного подхода на трех исследуемых малых предприятиях. Произведен перерасчет коэффициентов и налоговой нагрузки. Итоговые выводы по работе в целом приведены в Заключении. / The Introduction substantiates the relevance of the research topic, describes the methodological and empirical base of the study, sets the goal and objectives. The First Chapter provides an overview of scientific and methodological literature, identified a system of definitions of the object and subject that meet the objectives of the study. The existing models, approaches and methods for assessing the value of enterprises are systematized, those that most fully meet the realities of the present time are identified. The second chapter is devoted to an analytical description of the formation of financial reserves in small enterprises and the financial analysis of three small businesses. The problem of the lack of a unified approach to the formation of financial reserves in small enterprises is also formulated here. In the third chapter, the approbation of the developed approach was carried out at three small enterprises studied. The coefficients and tax burden were recalculated. The final conclusions on the work as a whole are given in the Conclusion.

The purpose of this study is to establish the psychometric five-dimension model proposed by Berrone, Cruz, &amp; Gomez-Mejia (2012) with the objective of investigating the effect of SEW (Socioemotional Welath) in strategic choices made by family firms towards M&amp;A decisions, specifically selling decisions. Studying SEW among different family firms and its implications on their M&amp;A decisions will contribute to literature on SEW and M&amp;A's involving family firms.