Universiẗat, Diss., 2004--Münster (Westfalen).

No description available.

Syftet med uppsatsen är att skapa förståelse för om och hur humankapital påverkar värderingen av kunskapsföretag vid företagsförvärv. Vidare vill vi undersöka vilka faktorer som styr humankapitalets värde. Vår teoretiska referensram grundar sig i teori om kunskapsföretag, förvärv och värdering. Vi tittar även närmare på Due Diligence och Human Resource Due Diligence som är två typer av företagsbesiktningar. Vi har valt att skapa förståelse för ämnet genom de systemorienterade teorierna. Vi har valt att utgå från en deduktiv ansats i vår uppsats. Vi har valt en kvalitativ undersökningsmetod där vi genomfört fyra semistrukturerade intervjuer med revisorer från revisionsbyråerna Revisionskonsulterna J Hägglund, PwC, EY och Akridi. Empirin har samlats in genom tre besöksintervjuer och en telefonintervju. Informationen vi samlat in via intervjuerna beskriver revisorernas syn på humankapitalets påverkan på ett företagsförvärv av kunskapsföretag. Analysen bygger på jämförelser mellan teori och empiri och jämförelser mellan empiri och empiri. Slutsatserna grundar sig i den analys som vi gjort mellan teori och empiri. Vi har kommit fram till att humankapital påverkar värderingen av kunskapsföretag vid företagsförvärv. Påverkan sker indirekt genom risken som finns i humankapitalet. Humankapitalets påverkan på den totala värderingen är i slutändan en subjektiv bedömning av värderaren eftersom det saknas metoder för att värdera humankapital.

Technical Due Diligence (TDD) is an extensive document review process in which a complete assessment is made of all potential risks to the realisation or successful operation of a wind farm project. The goal of this assessment is to determine thecommercial feasibility of the proposed project. TDD assessments are extensive undertakings, and potentially subject to the bias of the individual reviewer. This aim of this research project is to develop a methodology to assist in the completion of TDD reviews at the host company for this research project, Mecal Wind Farm Services B.V., which will reduce the subjectivity of the TDD analysis and allow for objective comparison between different projects. A methodology was developed which assists the TDD assessment process. This methodology uses the combined judgements of individual reviewer and project managerto apply a weighting to the risk assessments carried out as part of the review. Aspreadsheet tool was created, based on this methodology, to assist the completion ofTDD assessments at Mecal.The spread sheet tool was validated by reference to historic project data at Mecal. The output of the tool compared well with the outcome of the project, proving that theconcept and methodology of the tool is sound.

Title: Soft Due Diligence to Improve Integration in Business Acquisitions Level: Master thesis in Business Administration Authors: Emma Sundberg & Robert Svensson Supervisor: Daniella Fjellström Examiner: Maria Fregidou-Malama Date: June 1st, 2017 Aim: The aim of this study is to create a deeper understanding of soft due diligence and its role in the integration process of acquisitions. Methodology: This research applies a qualitative research approach. Ten semi-structured interviews were conducted with participants from an electro engineering company in Sweden that performs business acquisitions and due diligence. Secondary data was obtained from relevant scientific peer reviewed articles, book, and websites. Findings & Conclusion: This study provides insight regarding the connection between soft due diligence and integration. To integrate target employees, it is essential that the soft due diligence assessment manages to provide with knowledge surrounding cultural and HR related issues. Some of the issues identified to influence the integration are: quality of soft due diligence assessment to minimize gap between target and acquiring firm, attitudes of employees, key personnel, organizational cultures, neglected risks and aptness between the target and acquiring firm. It is necessary to gather information about the factors mentioned above for the integration to proceed and for the acquisition to realize its purpose. Finally, if the strategic goal is to integrate an acquired company to achieve synergies and productiveness, the soft due diligence assessment is of major importance to find implications and to act on gathered knowledge. Theoretical contributions: This study is one of the first to apply the concept of soft due diligence to integration in acquisitions. The developed conceptual model reflects the influence of HR and cultural due diligence on the integration process. It also signifies the influence of potential risks in the integration emanating from neglected soft due diligence. Managerial implications: By conducting soft due diligence assessments the gap between target and acquiring firms could shrink, thus facilitating integration efforts. Managers should evaluate how they can make use of the main factors found influencing integration in their acquisitions. By using such factors, we found how critical aspects of how to successfully integrate retained personnel can be provided to managers and due diligence teams. Furthermore, managers can closely scrutinize the risk identified to emerge from substandard soft due diligence assessments, while being aware of how these can help managers to develop a deeper understanding for issues that can affect their integration efforts and facilitate the process by applying appropriate actions. Limitations: Since human and cultural related aspects are considered in this research, the findings related to the specific company with limited room for generalization and integration factors, may not concur with similar research. Furthermore, our research is based on a case study which in addition, limits the external validity. Therefore, there is a possibility of getting different answers with the same questions, thus limiting the application of this research to other companies. Suggestions for further research: Further research should focus on developing a strategic soft due diligence framework to gain in-depth understanding of the target company. In addition, it should be investigated if and how the motives behind an acquisition influence the soft due diligence assessment.

No description available.

Thesis (LL. M.)--Judge Advocate General's School, 1956. / "May 1956." Typescript. Includes bibliographical references. Also issued in microfiche.

Zugl.: Berlin, Freie Univ., Diss., 2007

Thesis (Ed. D.)--Teachers College, Columbia University. / Typescript; issued also on microfilm. Sponsor: William P. Anderson. Dissertation Committee: Frank L. Smith. Bibliography: leaves 115-123.

Thesis (Ed. D.)--Virginia Polytechnic Institute and State University, 1993. / Vita. Abstract. Includes bibliographical references (leaves 80-87). Also available via the Internet.