The Swedish Armed Forces tend to ask themselves if it is sufficiently multinational interoperablefor participation in international operations. An equally valid question today should be whether theSwedish Armed Forces are sufficiently nationally / internally interoperable, between their branchesof service, to be able to conduct independent operations based on the joint warfare theory.The lack of ability to joint warfare in the armed forces in general and the Swedish Armed Forcesspecially constitutes the essay´s fundamental problem. By using Codners and Sjöbloms custominteroperability theory, the Swedish Armed Forces documents were analyzed to highlight anyweaknesses related to joint warfare and national interoperability between Ground and Air Forces.The survey shows weaknesses linked to the custom theory and Swedish Armed Forces governingdocuments. The ability of a national interoperability is limited between Ground and Air Forcestoday, mostly because of weaknesses in the Swedish Armed Forces strategic concept which doesnot describe the importance of joint warfare at all levels sufficiently. This leads to deficienciesreflected in doctrines, regulations, technology, techniques and exercises.

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

The modern auditor is, because of an increased complexity, dependent on the use of experts. Simultaneously different scandals have occurred where the auditor in fact have been using experts. Although the auditor is using an expert, the auditor alone is responsible for the statement that the expert makes. Research simultaneously indicates that the auditor?s use of experts is a difficult task.

In 1984 the Swedish government introduced a special law which gave tax benefits to foreign researchers who for a limited time was engaged in research or development work in Sweden. The purpose was to facilitate for companies to recruit skilled employees from outside of Sweden and to make Sweden more attractive to this important group of researchers and to strengthen the Swedish competitiveness. In 2001 the law for foreign researchers was reformed to include foreign experts, researchers, managers and other key personnel. In Sweden called ?expert tax?.As a result of this; problem with the predictability of who may have the potential to apply for the expert tax benefits was developed.

A big part of assets in companies today consists of their employees knowledge and skills. In today?s society knowledge insensitive companies are increasing. The survival of these companies lie in the knowledge of their employees, which make it of great importance that knowledge transfer is managed properly. Knowledge transfer is important since it makes it possible for co-workers to apply old solutions to new problems that arise, using knowledge that already existing within the organization.

The objective of this thesis was to investigate factors that influence local government implementation. The study is a comparative case study between two local governments in Sweden; Hässleholm and Landskrona. Primarily the thesis aimed to look at the conditions faced by those implementing a new government directive aimed at supporting women who face violence, and their children who bear witness, by focusing on three key aspects for successful implementation: Implementers level of understanding, knowledge and will to implement decisions. Material in the form of documents and 14 interviews with key actors in the two authorities constitute the empirical foundation of the analysis. According to the results, are the two local governments pretty equal in achieving their projectgoal but the local government of Hässleholm had better policy-making, policy-design and policy process.

Svenska Kraftnät is (together with the other transmission system operators of the Nordic power system) responsible for keeping balance between the generated and demanded power in the Nordic power system. Spontaneous load variations and system disturbances, however, lead to power imbalance followed by frequency variations. The frequency deviations can be limited to an acceptable level by the spinning reserve, mainly by hydro power control. But there are also other system properties which have a great influence on the frequency and system stability. The frequency and voltage dependence of the loads have a direct influence on the power balance.

The amount of electricity is limited in Namibia and the large distance between towns andvillages complicates the energy supply in the country. Therefore an alternative way to provideaccess to appropriate energy technologies is needed. The Government of the Republic ofNamibia (GRN) has adopted an approach of helping off-grid households by establishing EnergyShops in each region in Namibia and these shops are going to sell basic renewable energy andenergy efficient products. The Renewable Energy Efficiency Institute in Namibia (REEEI), theinitiator of this thesis, is coordinating the establishment of these Energy Shops.The main purpose of this thesis was to examine the needs of energy products for the Namibianpopulation and develop an assessment method for the Energy Shop in how to select appropriateenergy products already on the world market. The purpose was also to develop a method forchoosing an Energy Shop.

The main aim of this master thesis was to see the process of an interactive online reference service from idea to final product. The reference service we have studied is developed and used by the Library of the National Institute for Working Life in Stockholm, Sweden and goes by the name phibi. Our goal was to review the whole realization process from the reasons why a service like this was created, how the service was introduced and implemented inside the organisation and finally what the result and consequences were for both the library staff and for the users of the service. Phibi is designed to be a tool that fosters communication between the library staff and the remote users where the users get the opportunity to be helped with their questions by the library staff although they are not physically present in the library. To understand the process we conducted a case study with 11 interviews of the library staff, the superior and the initiator to phibi.

The purpose of this study was to examine whether urea could be an option as a nitrogen source for young cattle, the study was limited to risks related to feeding, growth and feed efficiency. Microbes in ruminants have the ability to convert nitrogen to protein, this has been highlighted by beef producers as they are in search of cheap protein feed resources. Urea can be a worthy source of nitrogen for growing young animals, because of its high nitrogen content and the low price. Studies have shown that the replacement of a portion of the total protein content by urea in diets with low content of crude protein, like corn silage, may improve animal growth and feed efficiency. Replacement of all the true protein with urea can result in reduced feed intake and microbial growth.

In 2014, the Swedish leisure-time centres after school became widely criticized on several occasions by school authorities. The cause for its criticism was a reflection of leisure time-centres with lots of untrained staff and a lack of pedagogical aspirations. The conclusion of the criticism was that these leisure-time centres do not fulfil their potential. However, these assessments has only to a limited extent become a part of the public educational discourse in Sweden. This discourse has mainly focused on the decreasing results in the Swedish school, which has caught the attention in the media and ended up on the political agenda.

Wood pellets are an upgraded product of residuals from several wood processing industries, for example saw mills and pulp industries. The pellets are produced by pressing the milled and dried sawdust to cylindrical units with a higher density than the initial raw material. Pellets have great benefits compared to the raw material: high energy per volume, good transport and storage properties and homogeneity. Several parameters collaborate in the whole process, which makes it complex. Wood is a heterogeneous material, chemically and structurally dependent on wood parts, habitat and storage procedures.

The purpose of this thesis is to try to find out what effect subject oriented projects like Energiutmaningen has on the teachers, with a focus on teachers? physics education. What was the experience for the teachers who participated and what effects did the project have on them. Four teachers were interviewed through qualitative interviews. From the result it showed that the most experienced teachers, who have been teaching physics for many years, gained a new perspective of their teaching, through their participation a development showed in their education.

The fashion market is highly dynamic, and characterized complexity, abstract phenomena and creativity. Further, differences between factors such as gender, countries and social classes pose increasing challenges to fashion companies and researchers active within this area. In light of these facts, the value of creating tools that help companies and professionals active within this industry becomes evident. Much research has been focused on creating a more thorough understanding of its underlying logics and its main drivers from a business perspective, whereas knowledge regarding fashion consumers and what drives their behavior are more limited. Through this study, insights about the Swedish fashion market and its consumers are generated.

In order for companies to be competitive they perform different types of development projects.  Due to globalization a greater focus is added on costs, not least on costs in development projects. Project controllers are involved in development projects in order to review the financial aspects. The authors have examined the role that project controllers hold in respect of two Swedish manufacturers, Volvo CE and Scania CV. The investigation has revolved around three main issues where the authors conducted interviews with controllers that do not work in development projects and project controllers in development projects. The goal of the interviews was to gain a greater understanding of the role of project controllers, how this role will differ from those that do not work in development projects and the difficulties faced by project controllers.