Mergers and acquisitions (M&A) are a popular way of growing a company. This is challenged by previous research that shows that an M&A-transaction generally harms the financial key metrics of the acquiring company. The main focus of this report is to examine if there is an effect on financial ratios for Scandinavian companies partaking in an M&A as an acquirer. The effect is captured by the movements in the key metrics return on equity (ROE), return on assets (ROA), return on invested capital (ROIC), EBIT-margin. In addition, both ESG-ranking and underlying non-financial values, like if the deal was domestic or not, the age of the executives and board gender diversity, are looked at for a better understanding of what differences there are between the performance of M&As.  A database of Scandinavian companies acting within Europe was created containing the specific deal characteristics over a period of three years prior as well as three years after the deal. The statistical methods used to analyze this data were Wilcoxon signed-rank test, bivariate Pearson Correlation and Independent Samples t-test. The generated results in the aggregated dataset showed a negative performance of ROE and ROIC in the period after the deal, compared to the period prior to the deal. This result was also seen in the sub-set of foreign deals with an additional negative performance of ROA for the acquirer while the sub-set of domestic deals did not show any significant negative performance in the period after the deal. We found that it was not possible to analyze the post-period effect on ESG-ranking as the data for our included companies was too scarce. Our findings suggest, when looking at our certain key metrics, that M&A-transactions are not economically justified and that executives might be partially motivated by something other than economic performance when deciding upon an M&A. It is furthermore possible to conclude that the disclosing of ESG data has not been a priority for companies in the past and continues to be ignored by the masses which makes it difficult to progress academically in this field.

Bakgrund: En individanpassning efter kulturella referensramar förutsätter personcentrerad vård i transkulturella vårdmöten. Att omvårdnaden är kulturell kompetent är meningsfullt för att säkerställa jämlik och effektiv vård för alla patienter, oavsett deras kulturella bakgrunder. Med ett mångkulturellt samhälle som bakgrund och jämlik vård som mål inom hälso- och sjukvården, blir betydelsen av ökad kulturell kompetens alltmer accentuerad. Syfte: Att belysa sjuksköterskors upplevelser av transkulturella vårdmöten i Skandinavien. Metod: En litteraturstudie baserad på 12 kvalitativa vetenskapliga artiklar. Resultat: Fyra kategorier och 13 underkategorier identifierades. Kategorierna var: Upplevelser av utmaningar i transkulturella vårdmöten, Upplevelser av osäkerhet i transkulturella vårdmöten, Upplevelser av otillräcklighet i transkulturella vårdmöten, Upplevelser av svårigheter i transkulturella kommunikationen. Konklusion: Trots utmaningar i transkulturella vårdmöten visade sjuksköterskorna en god kulturell medvetenhet, en vilja att förvärva kulturell kunskap samt en adekvat kulturell sensitivitet, vilket bekräftade möjligheten till att utveckla kulturella kompetenser och ge kulturkongruent omvårdnad. / Background: An individual adaptation based on cultural frameworks presupposes person-centered care in transcultural care encounters. Ensuring cultural competence in care is meaningful to achieve equitable and effective healthcare for all patients, regardless of their cultural backgrounds. With a multicultural society as the backdrop and equitable care as the goal in healthcare, the importance of increased cultural competence becomes increasingly emphasized. Aim: To illustrate nurses' experiences of transcultural care encounters in Scandinavia. Method: A literature review based on 12 qualitative scientific articles. Results: Four categories and 13 subcategories were identified. The categories were: Experiences of challenges in transcultural care encounters, Experiences of uncertainty in transcultural care encounters, Experiences of inadequacy in transcultural care encounters, Experiences of difficulties in transcultural communication. Conclusion: Despite experiences of negative elements, nurses demonstrated good cultural awareness, a willingness to acquire cultural knowledge, and adequate cultural sensitivity, confirming their potential to develop cultural competencies and provide culturally congruent care.

This study seeks to explore aspects of the educational practice of the Accelerated Christian Education (ACE) programme. The philosophy (the Christian underpinnings) and pedagogy (mastery learning) of the ACE programme as contemporary educational practice is examined against a background of educational reform movements such as outcomes-based education. In addition, the thesis examines the issue of what it takes for a student to succeed in tertiary education, investigates the stated claims of the ACE programme in this regard, and then scrutinises these claims, in an empirical study, that includes ACE graduates, their parents and university admissions officers. Finally recommendations are made to those who use the programme in schools regarding any perceived strengths and/or weaknesses in the programme itself, or in the management and implementation of the programme, with a view to enhancing the educational experience of high school students preparing to enter the realm of tertiary education. / Psychology of Education / M. Ed.(Educational Management)

Principal message of this thesis is to introduce designer Pavel Pánek putting him into proper historical context and to reveal some of his unpublished designs or sketches which are hidden to the eye of wider audience. First chapter is fully devoted to the concise history of technique of pressing glass and mention is made of so called pressing ring playing important role in it. One of the sections contains in brief Pavel Pánek's biography where some moments of crucial importance are underlined. Most important part is that, which provides with account of Pánek's works that I found either interesting or crucial for the development of pressed glass. At the beginning of the description of each piece brief description of used technology is added. I am striving to emphasize Pánek's inexhaustible inventiveness and knowledge of techniques that eventually gave rise to some of his best pieces ever. It appears that in some way Pánek was to a certain extent predestined to grow into a sculptor of great providence especially for the sake of his vocational education. Due to the fact Pánek's personality faces false accusation of plagiarism and theft of foreign invention nowadays I had to include apologetic chapter in it. At the end of the thesis I conclude that Pánek, embodied one of the most experimentally -...

Créée en 1719 pour lancer une nouvelle représentation de la sphère « commerciale » au sein de la généralité, la Chambre de commerce de La Rochelle, point central d’une organisation institutionnelle complexe, participe activement à la vie politique et économique du royaume. Malgré la rivalité organique qui la fragilise, cette neuvième chambre parvient finalement à se présenter comme l’interlocuteur privilégié du négociant et son plus fervent défenseur. En tant qu’intermédiaire entre les rouages du pouvoir et les maisons de commerce, elle devient le pilier du négoce de la généralité et aussi sa mémoire, en collectant une abondante correspondance et de nombreux écrits touchant au commerce. Inscrite dans une logique de participation mais aussi de contestation, sa défense des intérêts locaux au sein du vaste intérêt national trouve tout particulièrement à s’exprimer dans les relations commerciales avec l’Europe du Nord. Certes, les préoccupations essentielles du commerce sont ailleurs, dans la mesure où ce circuit maritime ne saurait rivaliser en importance avec le trafic colonial et la traite négrière. Pour autant, les négociants rochelais n’entendent pas se résigner à la situation de fait qui prévaut dans la route du Nord : des denrées coloniales et des marchandises françaises fort convoitées par l’espace septentrional, mais transportées presque exclusivement sous pavillon étranger. Connus pour être de « grands disputeurs et faiseurs de mémoires », les Rochelais ne manquent pas d’analyser au fond les causes de la crise du commerce direct entre le Nord de l’Europe et le royaume. Ils dénoncent non seulement la mainmise quasi hégémonique des Anglais et des Hollandais sur cette voie d’échanges, mais également les mesures adoptées par les bureaux de Versailles qu’ils jugent trop timides. Cette réalité, expliquée jusqu’alors par des considérations d’ordre économique, politique et culturel, se colore de tout autres teintes si l’on prend en considération la norme juridique. Analysée à plusieurs niveaux et dans plusieurs dimensions, cette dernière révèle une inégalité de traitement manifeste entre négociants français et étrangers. Ententes diplomatiques, traités internationaux, législation douanière, cadre institutionnel, toutes les composantes de la règle de droit jouent un rôle important dans le fonctionnement de ce circuit maritime. Toutefois, la corrélation entre la règle de droit et le commerce du Nord ne saurait être appréhendée par la seule étude des échanges avec le port de La Rochelle. Le regard doit se porter également vers les modèles institutionnels et douaniers septentrionaux. Or ces derniers confirment que la spécificité de la norme juridique dans certains États du Nord constitue un élément déterminant de cette carte maritime. Et au-delà de ce constat, l’analyse attentive de l’un des plus anciens monuments du droit maritime médiéval, par ailleurs à l’origine de la ligue hanséatique, conduit à une singulière découverte : ce texte, connu sous le nom de « Lois de Visby » laisse transparaître, dans le berceau même de l’Europe du Nord, une très nette influence romaine. / Created in 1719 to launch a new representation of the "trade” sphere within the general population, the La Rochelle Chamber of Commerce, the central point of a complex institutional organization, participates actively in the political and economic life of the kingdom. In spite of the organic rivalry which weakens it, this ninth Chamber succeeds finally in becoming the privileged representative of the trader and its most fervent supporter. As the middleman between the wheels of power and the trading companies, it becomes not only the mainstay of popular trade, but also its recorder, by collecting numerous items of correspondence and papers relating to trade. In a policy of both participation and dispute, its defense of local interests within the vast national interest is especially to be found in business relations with Northern Europe. Admittedly, the main trade concerns are elsewhere, as this maritime circuit could never compete in importance with colonial traffic and the slave trade. For all that, the Rochelais traders do not intend to give up - which is shown in the route to the North: colonial commodities and French products, strongly desired by the North, but transported almost exclusively under a foreign flag. Famous for being "big debaters and memory makers", the Rochelais do not fail to analyze the root causes of the direct business crisis between Northern Europe and the kingdom. They denounce not only the almost hegemonic control that both the English and the Dutch have over these trade routes, but also the measures adopted by the Versailles offices which they consider too timid. This reality, explained until then, by economic, political and cultural considerations, looks completely different if we consider the legal rule. Analyzed on several levels and in several dimensions, the latter reveals an obvious disparity of treatment between French and foreign traders. Diplomatic agreements, international treaties, customs legislation, institutional framework, all the components of legal rule, play an important role in the functioning of this maritime circuit. However, the correlation between legal rule and trade with the North could not be explained merely by the observance of trade exchanges with the port of La Rochelle. The northern institutional and customs models must also be examined. And yet these models confirm that the specificity of legal rule in some Northern States constitutes a determining element of this maritime chart. Furthermore, the careful analysis of one of the oldest monuments of medieval maritime law, at the origin of the Hanseatic league, leads to a singular discovery: this text, known by the name of "Lois de Visby" shows clearly, in the cradle of Northern Europe, a very clear Roman influence.

<p>This case study explores how geo-political power structures influence and/or determine the conception, acceptance and maintenance of what is considered to be valid archaeological knowledge. The nature of this contingency is exemplified through an examination of how the prehistory of Norrland, a region traditionally considered and portrayed as peripheral vis-à-vis the centre-South, was interpreted and presented by Swedish archaeologists during the 20th century. This contextual situation is analysed through the implementation of three interrelated and complimentary perspectives;</p><p>1) The relationship between northern and southern Sweden is examined using concepts concerning the nature of colonialism, resulting in the formulation of 20 particulars that typify the colonial experience, circumstances that characterise the historical, and unequal, association that has existed between these two regions for the last 600 years.</p><p>2) Ideals of national identity and heritage as manufactured and employed by the kingdom and later by the nation-state, with the assistance of antiquarianism, archaeology and/or centralised cultural management, are outlined. The creation of these various concepts have reinforced and perpetuated the colonial and asymmetrical association between what has naturally come to be viewed as the peripheral-North and the centre-South.</p><p>3) A century of archaeological research into the Norrlandian past is studied using the concepts ‘thoughtstyle’ and ‘thought-collective’ as devised by Ludwik Fleck. This analysis disclosed a persistent set of reoccurring explanations that have constantly been invoked when interpreting and presenting the prehistory of Norrland. This archaeological thought-style has normalised the unbalanced power relationship between North and South that has existed for the last 600 years by projecting it far back into the prehistoric past.</p><p>This case study has demonstrated that archaeologists, unless acutely aware of the historical context in which they themselves move and work, risk legitimising debilitating economic and political power relationships in the present through their study and presentation of the past.</p>

This case study explores how geo-political power structures influence and/or determine the conception, acceptance and maintenance of what is considered to be valid archaeological knowledge. The nature of this contingency is exemplified through an examination of how the prehistory of Norrland, a region traditionally considered and portrayed as peripheral vis-à-vis the centre-South, was interpreted and presented by Swedish archaeologists during the 20th century. This contextual situation is analysed through the implementation of three interrelated and complimentary perspectives; 1) The relationship between northern and southern Sweden is examined using concepts concerning the nature of colonialism, resulting in the formulation of 20 particulars that typify the colonial experience, circumstances that characterise the historical, and unequal, association that has existed between these two regions for the last 600 years. 2) Ideals of national identity and heritage as manufactured and employed by the kingdom and later by the nation-state, with the assistance of antiquarianism, archaeology and/or centralised cultural management, are outlined. The creation of these various concepts have reinforced and perpetuated the colonial and asymmetrical association between what has naturally come to be viewed as the peripheral-North and the centre-South. 3) A century of archaeological research into the Norrlandian past is studied using the concepts ‘thoughtstyle’ and ‘thought-collective’ as devised by Ludwik Fleck. This analysis disclosed a persistent set of reoccurring explanations that have constantly been invoked when interpreting and presenting the prehistory of Norrland. This archaeological thought-style has normalised the unbalanced power relationship between North and South that has existed for the last 600 years by projecting it far back into the prehistoric past. This case study has demonstrated that archaeologists, unless acutely aware of the historical context in which they themselves move and work, risk legitimising debilitating economic and political power relationships in the present through their study and presentation of the past.

This study seeks to explore aspects of the educational practice of the Accelerated Christian Education (ACE) programme. The philosophy (the Christian underpinnings) and pedagogy (mastery learning) of the ACE programme as contemporary educational practice is examined against a background of educational reform movements such as outcomes-based education. In addition, the thesis examines the issue of what it takes for a student to succeed in tertiary education, investigates the stated claims of the ACE programme in this regard, and then scrutinises these claims, in an empirical study, that includes ACE graduates, their parents and university admissions officers. Finally recommendations are made to those who use the programme in schools regarding any perceived strengths and/or weaknesses in the programme itself, or in the management and implementation of the programme, with a view to enhancing the educational experience of high school students preparing to enter the realm of tertiary education. / Psychology of Education / M. Ed.(Educational Management)

The Nordic welfare state is usually referred to as the most successful model of its kind; this social system based on the principle of universalism is a common ideal for other European states. The goal of the diploma thesis The Nordic Welfare State Model is to introduce this social model, both from a theoretical and practical point of view. The description of theoretic models as well as the history of European welfare states are vital in order to understand the functioning of social systems; however the main purpose of this paper is to characterize the Nordic welfare state model through the examples of Denmark, Finland, Norway and Sweden and to capture the main commonalities and disparities in comparison with the rest of Europe. Based on up-to-date analyses of mainly Scandinavian researchers as well as reports of international organizations this paper offers an extensive analysis of the Nordic Welfare State Model.

Egtvedflickans bärmölska – om bryggprocessen för fermenterade blanddrycker under sydskandinavisk äldre bronsålder. The Braggot of the Egtved Girl- the brewing process of Early Bronze Age mixed fermented beverages in South Scandinavia. Abstract The residues of an alcoholic drink containing honey, wheat, myrica gale and berries in the oak log coffin of the Egtved barrow from the Early Bronze Age in Denmark is an example of prehistoric European mixed fermented beverages. Drawing analog inference from archaeological, historic and ethnographic sources by method of Chaine Operatoire this thesis constructs a schematic model of the brewing process of this drink and classify it as an ancient braggot. Keywords: Chaine Operatoire, ancient beer, analogy, mead, nordic grog, boiling stones.