Aim: The challenges that arise from the development of the digitalization are forcing organizations to adjust their activities and operations to meet the needs of the society and organization´s important stakeholders. To be able to keep up with the developments organizations are constantly changing. These changes must be communicated to their stakeholders in a way that makes sense to them and to ensure that mutual understanding is achieved for the change to be succesful throughout the organization. The main purpose of this paper is to study an organizations communication during a change process. The focus lies on organizational communication strategies and the sensemaking processes as organization communicates about the change to its important stakeholders.Contribution:This paper will contribute to the field of organizational communication by filling a gap on empirical studies of internal communication during an organizational change.Method: The main method for this paper is the qualitative interviews.

On the internal market within the EU, freedom of establishment under articles 49 and54 TEU stipulates that companies have the right to set up businesses in other MemberStates. On the internal market there are 27 different national tax law systems whichhave caused obstacles regaring taxation between Member States. These obstacles havebeen shown deterrent when a company enters a new market. One problem area is thelack of cross-border loss compensation for groups. This means that cross-bordergroups is over taxed when they are unable to set of gains against losses.

By means of group contributions the legislator has made it easier for company groups to transfer profits from a parent company to a subsidiary. A parent company can choose to reconstruct by acquire a company, create a subsidiary or perform a partial fission. The choice can affect the possibility for a parent company to perform a group contribution with deduction right.The parent company has to own more than 90 percent of the subsidiary?s shares for a whole taxation year or since the subsidiary began to carry out any economic activity in order to perform group contributions with deduction right. If a subsidiary is acquired, it has to be owned for a whole taxation year before group contributions with deduction right can be made, unless the acquired company never has carried out any economic activity before.

Road design with focus to safety has been extensively developed in last decades in Nordic and some other EU countries with the main aim to achieve a decrease in a number of accidents and fatalities on the roads. These countries gained many valuable experiences, but they had to sacrifice great effort, expenses, and time to reach the present art-of-state. The purpose of the Master?s Thesis is to review some design approaches with focus to safety and discuss the general way that they may be applied. The Master?s Thesis studies safety in three levels: (i) general - design standards, national safety policies and road hierarchy; (ii) local authority and road administrator; and (iii) three specific safety countermeasures - junctions, pedestrian crossings and traffic calming.

I valupptakten hösten 2010 fick Sverigedemokraternas två valfilmer oerhört genomslag i media, och hade inte mindre än en halv miljon visningar på Youtube, på bara några få dagar. Denna här uppsatsen undersöker vilka strategier som ligger bakom ett sådant genomslag i media. Frågeställningen försöker besvara vilka verklighetsbeskrivningar som TV4 respektive Sverigedemokraterna (SD) ger i sitt pressmaterial angående lanseringen av SD:s två valfilmer, och vad de får för effekter.Uppsatsen analyserar nyckelord som används, vilken ram de sätter på situationen och om SD använder sig av anti-etablissemangsstrategin. Den diskuterar också omkring problemformuleringsprivilegiet, det vill säga att den som formulerar frågeställningen alltid äger tolkningsföreträdet till den.Uppsatsens slutsats är att SD:s strategi vid lanseringen av valfilmen var att synliggöra och förstärka avståndet mellan SD och etablissemanget, såväl till politiska partier som till media. SD använde sig av de egna problemformuleringarna massinvandring och censur, som i sin tur skapade egna ramar, till vilka enbart SD hade tolkningsföreträde.

The role distribution between designers and product coordinators and the system support between these roles are adapted according to the method of working that product models primarily are created for production and after sales market. At the same time models are also created to support a cross-functional way of working. This means that product structures exists on paper and as CAD-models before they are created in Scanias PDM-system environment which leads to unnecessary work and to information not being shared as early as it should be possible.A theoretical study has been performed with the purpose of understanding the problems and to create a foundation for improvement suggestions. Representatives from both roles have been interviewed together with other individuals with insight in the collaboration. A minor study concerning the roles of interests? collaboration at Volvo CC was also performed to be able to relate the study to another company.

This master?s paper first presents some of the principal theories and concepts developed by the poverty researchers Rowntree, Titmuss, Townsend, Sen and Lister. These theoretical frameworks are then related to two documents from the EU and Sweden concerning combating poverty and social exclusion, bearing on the establishment of the ?Year 2010 against Poverty?. Finally, I discuss the value in practice of these theories and policy documents, as regards reducing poverty in Europe.It has become clear in this investigation that the theories and concepts from earlier research are still relevant to the formulation of contemporary policy programmes, and that earlier research helps us to avoid old traps in fighting poverty.

In 1929, the Scientific Crime Detection Laboratory was established in Chicago?the first of its kind in the United States. The purpose was to engage in practical use of scientific methods in the detection of crime. In 1930, the institute published its own periodical called The American Journal of Police Science. Applying the theory of boundary-work, this essay analyses how the novelty institute argued its legitimacy as a scientific establishment through the expansion of Police Science as a collective field of knowledge.

This paper aims to describe and elaborate on a recent discursive change within the new-age movement. Since the seventies and the publishing of speculative popular science books like The Tao of Physics by Fritjof Capra and The self-aware Universe by Amit Goswami, the idea that quantum physics resonates with spirituality has become the topic of hundreds of books and movies.The quantum-spiritual discourse has three distinct ways to approach quantum physics in its discussion on spirituality: The parallelistic approach which emphasizes the similarities between eastern philosophies and modern physics, the monistic-idealistic approach which tells us that mind is the foundation of matter and the scientific spiritual approach which tries to explain spiritual claims scientifically. In the quantum-spiritual discourse, quantum physical phenomena (e.g. non-locality and entanglement) are being called upon to validate metaphysical statements. The primary assumption of the discourse is that the shift of paradigm due to the establishment of modern physics also is a shift of paradigm of spirituality.With the object to examine the common claims made in the discourse, cross-references between spiritual arguments and facts of quantum physics are being made.

Students of all ages host a wide variety of scientifically inaccurate ideas and conceptions about everyday astronomical phenomena, such as the seasons, the moon phases, and gravity. The field of Astronomy Education Research has over the last decade experienced an accelerating growth, although the majority of studies have been conducted in the USA. In this work, the 9th grade students of a typical Swedish school were surveyed by means of a questionnaire in order to probe their conceptual understanding of several key concepts in astronomy. In the end, the number of respondents amassed to a total of 90. The results were analyzed with a constructivist approach in light of conceptual change theory and phenomenological primitives.

Reinforcement is of great importance to fulfill the dimensioned strength of a concrete construction. This requires that the work needs to be carried out with adequate results that neither endangers the workers or the safety of the construction. Progressive development of the planning phase, construction documents, and construction methods is in constant need since the technology constantly evolves.In order for contractors to be able to get acceptances from their quotations requires that they have to increase their working pace in order to be able to leave a quotation with a lower price than the competition.Due to the increasing pace the different parts involved in the construction process is subjected to time pressure. The design stage, construction documents, work preparation and the execution are all affected when everything has to be finished quickly. To avoid problems, it is required that all parts are able to deliver good quality solutions and results under the influences of time pressure, which is not always easy.

The United States is one of few Western nations that administers capital punishment to their condemned criminals. Texas has executed the most inmates of any state in the U.S. This prompted questions about the psychological characteristics of death row inmates. The purpose of this essay is to widen the perspective on inmates serving capital sentences by analyzing their final statements. The focus of this essay was centered on acute anxiety of death among inmates, visible in their final statements, as a result of an accelerated process of dying.

Syftet med detta examensarbete är att sammanställa maskinkostnader för etableringsmetoderna plöjningsfritt och konventionellt. Vi vill även titta på hur stor kapacitet som behövs på maskinparken för den tänkta gården på 600 ha åker, detta för att hinna etablera grödan inom ett rimligt tidsspektra. Anledningen till att vi valt ett företag på 600 ha är att det är den areal tröskan klarar av att avverka inom rimlig tid. Det medför att vi måste ta en del hänsyn till lägligheten och hur mycket av tiden som är så kallat ?tjänligt väder?.

Local differentiation may occur during a short period of time and is part of the formation of new species. The isopod Asellus aquaticus is an example of a species in which local adaptation has occurred during a short period of time. An establishment of stonewort (Chara spp.) vegetation in Lake Tåkern (in the 2000) resulted in two different Asellus ecotypes; a lighter pigmented, smaller one that lives among stoneworts grazing periphytic algae, and a darker, larger ecotype that feeds on decaying leaves in reed (Phragmites australis vegetation. The purpose of this study was to examine whether there are differences in growth between ecotypes, depending on whether the food was periphytic algae or leaves, and to study the choice of substrates between the two food types. For the study, animals from both habitats were brought in from Lake Tåkern to the laboratory.

New innovation and technology have influenced the development of product development processes and the four largest banks in Sweden have more or less been forced to adapt their products and services along new customer requirements. It may therefore be considered appropriate to involve customers in this process. This by collecting customer information and allow customers to influence the process to a greater extent. The payment solutions of Sweden?s largest banks' continue to evolve and to pay with electronic money has come to change banks' product development processes of payment solutions.