Title: Interorganizational accounting in close relations ? A case study of the relation between a big purchasing company and two of their most important cooperation partners Course: Master thesis in Business and Administration within Accounting, 30 ECTS Advisor: Gun Abrahamsson Theoretical framework: This thesis uses theories of business relationships, management information systems and interorganizational accounting. Conclusions: Despite a difference in the relations the interorganizational accounting is designed and used in a similar way. The interorganizational accounting that exists in the two relations has a medium scope, fast timeline, high aggregation and high integration. The information is mainly used for attention directing and for decision making.

In 1998, 'the Naval Port of Karlskrona' was inscribed as a World Heritage Site by UNESCO and thus, it is equally protected as China?s Great Wall and the Pyramids of Egypt.The essay is a case study of Karlskrona, one of Sweden's most well planned cities, where famous urban planners and architects such as Erik Dahlberg and Nicodemus Tessin the Elder has been involved.Today, Karlskrona is a rather unknown small town in Sweden's outskirts, where population growth has been a problem. When Karlskrona was founded, in the late 17th century, Sweden was a major power. The Blekinge archipelago was in the middle of the Baltic dominion and Karlskrona represented a midpoint in the kingdom. Therefore, Karlskrona has a small town charm with the history and style of a cosmopolitan city.By initially studying how the town?s character of today is expressed, the history of Karlskrona is explored.

This thesis investigates how recipient countries' domestic type of democracy affects its inclusive ownership in international development cooperation. This is done by examining Swedish development cooperation with Rwanda and Tanzania during the period from 2010 to 2014, a time when ownership - a concept which emphasizes recipient countries' leadership over its own development - was a central part of the international development agenda. The two cases were selected through a most similar case design where the value of potential explanatory variables was similar, except for the recipient countries' types of democracy. Furthermore, the case study uses a comparative analysis to analyze strategies and reports done by SIDA and the Swedish Ministry of Foreign Affairs. Previous research focuses on the exclusion that national ownership can result in, in undemocratic national contexts. The main argument for this should be seen as the fact that ownership can not be representative if the power of the recipient's development agenda is limited to a decision-making elite.

The civil war in Sierra Leone was a very complicated conflict, both in its origin as well as in its realization. Many actors, along with the diamond trade, played vital parts in making the war carry on for a decade. In this paper I will try to clarify the relations between the actors and the diamonds, first and foremost the part the diamonds played in the conflicts start and continuation. I will also show what has happened in the country and in the diamond industry after the wars conclusion. What I find is that diamonds did not play the only part in the origin of the conflict but that the poor economic state the country was in had its part.

When a leader changes to a new post in another kind of organisational culture, what happens then? Could a leader use the same kind of leadership when leading different kinds of groups? Different cultures have different needs and ways to handle things and in the end it all comes to situational leadership. Both leaders and theorists claim that the leader must adjust to what the organisation and its members needs. This paper contains an inquiry of how officers have handled their new assignments as leaders in the civilian world of the municipality. The research shows that a former military leader must also be able to lead another kind of group if they change to a civilian career.

This report is the result of a questionnaire survey done in cooperation with the company Sydved and their contractors. The investigation concerned all their ordinary contractors. The main goal with the study was to find out the contractors opinion about the current cooperation conditions with Sydved, their opinion about the future and how to improve the cooperation. All contractors got a questionnaire to fill in and return within a given date. The percentage of answers was 48 % at the first stage and further 11 % answered after reminder. The result of the investigation indicated that the contractors in general have a positive attitude to Sydved and the way that the company acts.

China has the world?s largest population and during the last thirty years the country has implemented political and economical changes that have affected China to move towards a more western market economic direction. At first this development was going slow but during the last five years it has increased which today has made China the world?s greatest growing economy. China?s improved cooperation with the world is one reason for this growth which has led to a cumulative of the consumer market.

There exist a number of different types of value transfers between companies in a group. Most of these transfers are undertaken on the basis of private law. These transfers also give rise to tax law consequences. Taxation is normally based on how the classifications of transfers are made in private law, which means that there exists a relation between private law and tax law. Despite this relation, the classification is not always made in the same way in private law and tax law.

Social networks have increased significantly during the latest decades, but what does the cooperation include and how does the network processes look like? Networks are not specific for communities in the 2000?s or for that matter human organisations, but the ability to build networks and introduce more actors to the organisation have become easier with today?s communication technology. The study is about the Norrköping Municipality membership in the transnational network Sweden Emilia Romagna Network (SERN). It gives an insight into how networking and cooperation can be seen by politicians and officials, based on mission statements and the reason why a municipality choose to participate in transnational networks. The study aims to examine how Norrköping Municipality uses the SERN network and what the network have resulted in since the beginning of the municipality membership in 2005. It is a qualitative study which involves interviews with officials and politicians from the Municipality of Norrköping and textual material from SERN?s strategy documents and policies.

This bachelor thesis deal with the Soviet submarine U-137 and it's grounding inthe Swedish archipelago outside the city of Karlskrona and one of Sweden?slargest naval-bases. The actions that took place in October 1981 were specialbecause of the clear violation of Swedish territory. When the Swedish authoritieslater suspect nuclear armament onboard the crisis gets worse. In the thesis wehave examined the Swedish politicians and military and their behaviour duringthe crisis.

AbstractThe struggle for land has been an issue ever since Brazil was colonized by the Portuguese Crown. The deep social inequalities that the country faces were raised then. More than 45% of the agricultural land is controlled by only 1% of the landowners. There have been many movements since then, who has fought for agrarian reforms.MST, the largest social movement in Brazil, was born in the 1980s. They managed to mobilize the peasants and the poor people.

Sedan kalla krigets slut har en ny typ av aktör dykt upp i internationella konflikter och krig världen över. Denna aktör är privata företag som i dagsläget erbjuder allt från supplementär logistik till att helt ersätta nationella arméer. Utgångspunkten i denna uppsats är att ta reda på vilka faktorer som har skapat en marknad för dessa företag generellt, samt vilka av dessa faktorer som kan förklara framväxten i Sverige specifikt.I uppsatsen undersöks befintlig forskning kring vad som drivit utvecklingen. Därefter kommer befintlig teori att prövas som förklaringsmodell för expansionen i Sverige.Den befintliga teorin som prövats på Sverige består av sju faktorer beskrivandes politiska och samhälleliga förutsättningar vilka förklarar expansionen. Av dessa återfinns samtliga i Sverige, men genom en analys av deras respektive giltighet i svensk kontext uppstår en mer nyanserad bild, där endast fyra av faktorerna är relevanta som förklaringar.

We investigated a retirement home, where we looked at whether there are differences, disagreements or conflicts between teams who work day and night shifts. Our purpose was to examine the Heads of Unit and the employees perspectives on their perceived work situation, cooperation difficulties and why they emerged. We chose the general systems theory as our theoretical basis, which gave us the opportunity to highlight different parts that can affect the working climate and the cooperation of the working groups. The study also highlights the importance of structure, common goals, reporting and dialogue meetings. To understand the perceived work situation, we used methodological triangulation, using quantitative and qualitative methods (surveys, semi-structured interviews).

The theory of deliberative democracy believes in collective decision-making to achieve an expanded legitimacy and rationality in the political process. It is argued that those good public dialogues best take places in public spheres between citizens, where the common interest is carefully thought about. This thesis was done with the assumption that theatre can strengthen the idea of the public sphere and create a meeting place in the civil society, where a good public dialogue can appear. To create a good public dialogue you need citizens that are corresponding and participatory. Citizens who participate in the political process develop an increased knowledge about the society and the more knowledge about the society the larger reason to participate.

The purpose of this paper is to illustrate how librarians andteachers work together and with the help of other researchtry to understand what influences this cooperation. The studyis based on the following questions:1. These two professional groups have differentprofessional identities and work in two differentprofessional cultures. How does this affect theircooperation?2.