External forces have significant impact on organisations. This study analyzes the implications of one type of external forces in aid-focused NGOs through two qualitative case studies where it is investigated if Sida?s reporting requirements have the intended effects: learning and control using a theoretical framework where it is recognised that the requirements may also result in dysfunctional behaviour: decoupling and colonisation. The study shows that when the demands are the result of institutional pressure rather than an ambition to generate learning and control, the demands tend to be unrealistic and the NGOs therefore decouple the formal fulfilment of the demands from the actual activities. It is argued that a partnership, which incorporates trust and dialogue, is a prerequisite, not only for learning, but also control.

In Sweden the main principle is that interest expenses are deductable. The rules of limitations on interest deduction are exemptions to this main principle. The provisions, which came into force on the first of January 2009, have been inserted into Chapter 24 secs. 10 a ? e Swedish Income Tax Act (ITA).

The purpose of this report was to investigate to which extent local presence of large herbivore mammals (Alces alces, Cervus elaphus, Capreolus capreolus, Dama dama and Sus scrofa) covaries with small rodents (Myodes glaerolus, Apodemus flavicollis and Apodemus sylvaticus? The hypothesis was that high abundance of wild ungulates would inhibit the density of small forest rodents. The data was collected during field work within FoMA (Environmental Monitoring Assessment)/SLU (Swedish University of Agricultural Science). The Ungulate dropping inventory and rodent trappings, which is the base in this report, where performed 2012 ? 2014 in Gnesta/Nyköping municipalities (G/N) with a relatively high density of wild ungulates and Vetlanda/Växjö municipalities (V/V) with relatively lower wild ungulate density.

Dental implants that are integrated into the jaw bones are widely used to replace lost teeth in human beings. Tooth-loss is often related to loss of the surrounding alveolar bone. This can make implant placement difficult and a bone substituting material may be required. The standard method is to use a bone graft harvested from the patient which requires additional surgery than that needed for implant placement. Limitations in the amount of bone that can be harvested also pose a problem.

Detta examensarbete handlar om hur uppspänningen av slutväxelhus i fixturer kan förbättras för att erhålla bättre rundhet på slutväxelhusets lockhålsdiameter. Arbetet har utförts hos företaget GETRAG All Wheel Drive i Köping. Slutväxeln är en av komponenterna i GETRAG:s fyrhjulsdrift som fördelar kraften från motorn till bakhjulen. Slutväxelns ytterhölje kallas slutväxelhus och är tillverkat i aluminium. Slutväxelhuset spänns fast i en fixtur i en av företagets bearbetningsmaskiner kallad ?Heller 4? där det bearbetas i en rad olika operationer varvid den största innerdiametern med ett mått på 158 mm blir orund i tillverkningen.

This case study is performed within the production of Sherwin-Williams, Bellö. The purpose is to increase the understanding how a value stream can function more efficient, from a lead time perspective. With the analytical model that is build up on known theories, the purpose have been fulfilled. Mapping of value and non value time for four products thru their respectively process reveals wastes, which is, waiting, transport and movement, incorrect processing and set-up time that in it self create transport and movement. Thru identified wastes that causes loss in lead time suggestions of improvement has been proposed.

A uniform environmental rating system for green buildings is demanded in today's society, where the requirements of the energy consumption for real estate are increasing. There are several different systems around the world used to rate buildings, all with different assessment criteria and starting points, which make it difficult to compare environmental rated buildings with each other.The purpose of this paper is to acquire knowledge about the differences between the Swedish environmental rating system Miljöklassad Byggnad and the American LEED, to discover which system is most advantageous. We also examine whether environmental rating affect the value of a property.Miljöklassad Byggnad is relatively simple structured, which makes it possible for private individuals to rate their property. LEED is better structured on the other hand in the case of environmental classification of commercial properties, because there are manuals for among others hospitals, schools and retail. The rating system for Miljöklassad Byggnad is good since the system seeks to fix the number of errors and deficiencies as soon as possible.

Finanskrisens inträde i mitten av 2008 utsattes Sveriges ekonomi för kraftiga påfrestningar. BNP-tillväxten mattades av och vi har till och med sett en negativ tillväxt för första gången sedan krisen i 90-talets början. Samtidigt har både hushållens konsumtion och näringslivets produktion rasat vilket har bidragit till kännbara effekter och en osäker tid för båda parter. Till en följd av detta har många företag tvingats avveckla sin verksamhet helt medan andra fått se över sina kostnader. Detta har i sin tur bidragit till att arbetslösheten ökat med cirka tre procentenheter mellan 2008 och 2010.

Stem rust, Puccinia graminis, has caused enormous yield losses throughout history which have had significant consequences for oat and wheat production. Today in Sweden stem rust is only reported from rye, oats and wild grasses. Stem rust infections in wheat have become unusual due to the general use of resistant wheat varieties and also due to the eradication of barberry, Berberis vulgaris, the alternate host for P. graminis. According to international sources, new races of P.

Roads and railroads have significant impact on the surrounding landscape and the wildlife living in it. This study aims to provide an overview of the effects caused by railways to reindeer, roe deer and moose in Sweden in order to make more detailed assessments within this topic in the future. The method used is a study of literature on the subject and a synthesis of databases with information about wildlife mortalities, traffic intensity and fences in the study area; northern and central Sweden. The databases were used to compile digital maps using ArcGIS. Infrastructure brings change to the surrounding landscape and its function as habitat for wildlife. Railroads cause barrier effects such as fragmentation, wildlife mortality, loss of habitat and loss of connectivity.

Capio Företag i Lund utför hälsokontroller och som ett led i kvalitetssäkringen jämfördes två mätmetoder för njurfunktionsundersökning i denna pilotstudie. För att undersöka metodernas potential att identifiera asymptomatiska njurfunktions-nedsättningar vid hälsoundersökningar bestämdes två serummarkörer för glomerulärfiltrationshastighet (GFR), S-Kreatinin och S-Cystatin C hos 68, subjektivt friska, personer i åldern 28-82 år.S-Cystatin C men ej S-kreatinin visade signifikant ökning med åldern och fångade således in den åldersbetingade sänkningen av GFR. Det fanns statistiskt signifikant (p.

AbstractBackground:There are three diffrent postpartum problems a woman can suffer after a childbirth, postpartum blues that is the mildest one that almost everyone are suffering. Postpartum depression that is substantial and above 10-15 % are suffering, the most servere is postpartumpsychosis that 1-2 women per 1000 deliveries are suffering from. Aim: Illustrate womens experience during and after a postpartumpsychosis. Methods: This is a literary review of scientific articel and biographies, they are analysed with latent content analysis. Results: Six themes were found after the literature review; experience of; ?unnatural frame of mind?, loss of controll, loneliness, feeling guilt, living with a label and fear that there will be a recurrence.

Bakgrund och problem: International Accounting Standard 19 har fram till 2005 angivittvå alternativa redovisningsprinciper gällande aktuariella vinster och förluster, redovisningdirekt via resultatet eller korridorregeln. År 2006 publicerade IASB ett tillägg i IAS 19 sominnebar en möjlighet att redovisa via eget kapital, det här medförde att företag somredovisade pensionsskulder enligt IAS 19 stod inför ett val mellan tre redovisningsprincipergällande aktuariella vinster och förluster. Tillägget i standarden resulterade i att svenskaföretag kunde närma sig de amerikanska och brittiska redovisningsstandardena gällandeaktuariella vinster och förluster.Syfte: Uppsatsens syfte är att undersöka hur svenska börsnoterade företag som tillämparIAS 19 redovisar aktuariella vinster och förluster. Vidare är syftet att undersöka motiv ocheffekter av ett byte av redovisningsprincip från korridorregeln till redovisning via eget kapitalrespektive motiv till en fortsatt tillämpning av korridorregeln.Metod: Uppsatsen baseras på både kvantitativa och kvalitativa studier. Den kvantitativastudien består av en granskning av 85 svenska börsbolags årsredovisningar.

The hydropower from Nissan River is of national interest and produces annually 230 GWh from the twelve power stations in the main flow. For modified waters a consideration between the power production and the biological values has to be made. This reports serves as a pre-study for Nissans Vattenråd. It tries to evaluate some of the biological values in the Nissan basin and map the power production in the area. And the size and value of lost power production from new fishways for the twelve stations in the main flow.The investment of new fishways is calculated using simplified templates with values from the business.

In this study it was investigated if the adoption of a new routine for quality control could improve the precision of the dimension measurement obtained by harvesters. Data was collected from three different harvesters. First, a reference data set was collected before the new procedures had been incorporated, and then when the new methodology was implemented another data set was collected by the harvester operators, allowing the two data set to be compered. The results indicated that following the implementation of the new procedures, the reliability and the precision of the measurements has increased. All harvesters included in the study had improved regarding most of the controlled factors such as standard deviation, systematic difference and hit rate within ± 2 cm for length and ± 4 mm for diameter..