Applikationer och system flyttar i allt större utsträckning från lokala installationer på den enskilda datorn, ut i ?molnet? där data skickas och hanteras via Internet. Traditionella ?Desktop applikationer? blir webbapplikationer för att centralisera drift och öka tillgänglighet. Detta skifte medför ett ökande antal träffytor för personer som av en eller annan orsak vill åsamka skada eller tillskansa sig, alternativt manipulera eller förstöra, känslig eller hemlig information.

Transfer pricing including internal loans have increased in recent years, making it easier for companies to minimize their taxable income. After the Swedish court case Diligentia, there have been discussions regarding the influence of a parent company's transparency and control of the subsidiary with regards to the interest rates on internal loans. In court cases that followed Diligentia, the Swedish Tax Agency argued that a parent company always could be assumed to have sufficient transparency and control of the operations in the subsidiary, and therefore reduce the risk on their debt obligations. This thesis seeks to analyze the effects of the transparency and control a parent company has with regards to interest rates on internal loans. The analysis is conducted by analyzing court cases similar to Diligentia.

The aim of this study has been to investigate students? understanding of fractions when they occur in the practical subject home economics. In order to investigate this, the learning study method was used. Learning study can be understood as a method to gain deeper understanding of what is learnt by students during a lesson to increase learning outcome.The variation theory framework has been utilized to analyze the results of this study. The object of learning was chosen to be addition of fractions bigger than one half when they appear in home economics.

Denna studies centrala syfte är att undersöka rollen som informationsteknik spelar samt de problem som inte gå att komma undan i så kallad tvärkulturell och gränsöverskridande samarbete genom att undersöka fallet mellan den svenska staden Borlänge och den kinesiska staden Wuhan. Arbets- och utvärderingsmetoden som används i studien bygger på är den vetenskapliga forskningsansatsen hermeneutik och det innebär utvärdering av intervjuer på ett kvalitativt sätt som handlar främst om observationer, förståelse och sökning efter mönster och samband. Genom detta sätt fick författaren resultat som visar att informationsteknik spelar en avgörande roll för samarbete mellan Borlänge och Wuhan men har vissa barriärer som har svårt att komma undan såsom skillnader och avvikelse i kultur, geografi, tid, språk, arbetsvanor och politik..

This thesis aims to examine how the quality of data that is entered into and retrieved from a corporate group's ERP and Data Warehouse systems can be improved. The corporate group has already taken several measures that will improve the quality of data. For instance the corporate group has updated and merged the previous ERP systems into one. At the same time the corporate group adjusted the settings in the updated ERP system, so that it will be harder to register incorrect data in the ERP system. With regards to the processes and routines, the studied department has efficient written routines and processes.

This essay deals with Swedish unemployment politics during the period 1918-1932, and can be seen as a contribution to earlier research of how the policies, established by the State Unemployment Commission, was carried out at a local level. This study bears upon  Uddevalla municipality, a town in the southwestern part of Sweden, which had about 13,700 inhabitants in 1920.The research was conducted in Uddevalla municipality archives, and the sources used are above all municipal records and documents from the local unemployment committee. The measures taken by the local committee to reduce the effects of unemployment have then been compared with the directives of the State Unemployment Commission.The survey shows that the local unemployment committee, at least during the first half of the 1920s, was very keen to follow the directives of the State Unemployment Commission, and they also tried to charge the municipality's economy as little as possible. The local policy was often even more restrictive than the demands from the State Unemployment Commission. During a few years in the middle of the 1920s, when the unemployment was relatively low, most of the unemployed did not recieve any help at all.The restrictive policy, however, led to an increasing distress among the unemployed, and the poor relief had to give financial help to a lot of unemployed and their families.

This paper examines whether membership in the European Union has contributed to democratic stability and integration in an ethnic diverse society. By studying the Latvian multicultural society, before and after membership in the EU, the author is looking for evidence of enhanced ethnic stability in the country brought through European integration. The author will analyze what the consequences have been, by adopting European regional policy, for a country that yet has to create a unified national identity. By analyzing different areas of the Latvian society, the author has concluded that the EU has played a small but yet not insignificant role for the Latvian domestic integration process..

This thesis has aimed to study steering process and institutionalization in the context of educational policy work. This has been conducted by using empirical material from the political decision-making process that preceded the implementation of a new national program on how principals should be educated and certified. By using an aggregated theoretical point of view containing new institutionalism and traditional Swedish curriculum theory, the process was analyzed from different perspectives. The results depict a process that contained several actors who tried to shape the principal education program differently. From the theoretical perspectives, the decision-making process could be understood as an act of both self-interest as well as trust in their own beliefs and cultural values.

According to Swedish school policy documents, every teacher?s assignment is to individually adapt the education to meet every student?s needs. There are no exact guidelines about how to make these adaptations. The purpose of this study is to investigate how six teachers interpret the policy documents and how they, according to themselves, work to achieve this. This study is built on six interviews with teachers who work with children in the ages from seven to ten.

In 2005 the Swedish social democratic government settled a defense treaty with Saudi Arabia. Ten years later, a new Social democratic government ends the treaty. This thesis will study the Social democratic party?s motives behind their actions regarding the treaty. Kjell Goldmanns theory regarding the three fields of interest concerning state?s foreign policy, security policy, economy and international values, will serve as the theory and operationalization of this thesis.

National tests has been carried out in fifth grade since 1996. Spring 2011 is the first year since the start, when it is no longer mandatory for Swedish schools to carry out the tests in fifth grade. Instead the tests will be moved to sixth grade, starting in spring 2012. This thesis investigates what effects the national tests has got on the teachers planning, but also what attitude the educators have to the tests. To solve the subject, teachers that are active in fifth grade and have recently carried out nationel tests in their class, were interviewed.

Since the 1990?s Open Access has developed into an alternative model for scientific publication. Today an increasing political interest in promoting Open Access is commonly channeled through the implementation of policies by research funders. However, in the scientific community the uptake and acceptance of the model has been of notably different character.This Master?s thesis examines the understanding of and attitudes towards open access among eight senior Swedish researchers and how these have been affected by the implementation of the Swedish Research Council?s Open Access-policy as implemented in 2010.

The purpose of this study is to examine pupils´ experiences from getting grades in upper secondary education for pupils with learning disabilities and which impact this has on these pupils how they form and get formed as schoolchildren. Four pupils in upper secondary education for pupils with learning disabilities in a Swedish community have participated in qualitative semi-structured interviews. All analysis that has been made has focused on these pupils´ stories about getting grades. I have asked openly formulated questions so that the pupils themselves have had the possibility to highlight those experiences that they want to share.Three categories that I have used, with starting point from the questions in this study, to analyze the answers in the interview material is how the pupils talk about the bases for grading, the pupils´ self-awareness when they talk about their own grades and the pupils´ view when they talk about the importance of grades. The theoretical base of the study is policy enactment.One conclusion of this study is that both teachers and pupils in upper secondary education for pupils with learning disabilities often is based on other factors than what different policy documents says about what should be the ground for teachers grading.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Konservatorsprogrammet15 hpInstitutionen för kulturvårdGöteborgs universitet2009:16.

The purpose of this essay is to review the Swedish international development cooperation carried out by Sida to control whether the implementation of the international aid is compatible with the policy. There are a lot of different ways to implement the economic aid that are being used by the donors today. The Swedish method has since the 1960s mainly been focused on attempting to diminish the poverty in the world. In the latest time another goal has been added, that is a focus on supporting the civil rights. This essay will be concentrated to aim on what kind of countries receiving aid from Sweden, and exactly why these countries are being chosen.The main question of this essay is: What countries are receiving the international developing aid, and how can this distribution be understood? To answer the main question there are two themes in the essay:? What kind of countries is supposed to receive developing aid from Sweden according to the policy?? What kind of countries is receiving the aid, and how can this be understood?This essay is mainly based on quantitative data obtained from Sida, together with index of corruption and poverty will the different types of Swedish cooperation countries be described.The conclusions of this essay are that there are two objectives of the policy: to fight poverty, and to strengthen the civil rights.