This thesis was conducted to assess how the privatization of Iran Air process managed in last efforts and how should it be in right way. It increases the knowledge about privatization in Iran and the need for it. Iran air as our case study is a flag-carrier airline company that is protected by government regulations and subsidies. We try to find the reasons for failure of privatization in Iran Air and their attempt on privatization.The method used to collect data was a qualitative methodology, consisting of semi-structured interviews with relevant managers, and knowledgeable professors and the official sites and press. In conclusion, we find that privatization is an important need for Iran Air Company and the main problems that are against Iran Air can be categorized to political, financial, and social.

Farmers are required to make sure that cattles basic needs are met, but still every year cases of neglect occur where the farmer has not complied within the animal welfare law and regulations. The aim of this study was to investigate how cattle are affected physically and behaviourally by neglect in the form of underfeeding, starvation and lack of sanitation, which animals are most vulnerable to the impact and what prospects they have to recover. The study was conducted as a literature study and the results show that these types of neglect have a large impact on the cattle welfare. Underfeeding and starvation causes physical changes leading to reduced milk production, reduced muscle mass, impaired immune function, poor reproductive performance and changes in rumen microflora leading to decreased number of microbes and pH change. Physical changes due to the lack of sanitation consist of increased vulnerability to hoof diseases and mastitis, burns, and increased sensitivity to temperature.

The subject of sms-loans is examined by using primary and secondary sources?. This form of credit is formally independent from other obligations with a very short credit period and the amount of the loan is low. This form of credits is applied by mobile phones and on the internet by several companies, some of them are presented in this essay. These type of creditors do not come under any sanctions from the Swedish Financial Supervisory Authority as is customary for other creditors, they only need to register.

Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

The aim of this study was to examine which research had been done on dietary supplements for dogs suffering from osteoarthrosis. The main questions the author wanted answers to were ?Is there evidence in the research that dietary supplements for dogs with osteoarthritis have effect in such a way that quality of life is increased in these animals??, ?are there any contraindications regarding dietary supplements?, ?who is responsible for the control of safety on dietary supplements for dogs in Sweden? and ?what kind of advice would I give to dogowners about dietary supplements?. To be able to answer these questions the author conducted a literature study of the recent research on dietary supplements for OA in dogs. The results showed that despite the lack of research in this field, some promising research has been done on multiple different supplements.

A vivid democracy requires participation from those who live in it, including children. Unlike adults, children have special laws and regulations to ensure them their democratic rights. Librarians? decision on what to buy makes an impact to someone else, which puts the librarian in a hegemonic position. Therefore, the purpose of this bachelor thesis is to, out of the child librarian?s perspective, view children?s participation at the public library in the matter of purchasing literature.

The goal with this essay is to investigate problems in processes of a government agency andthereby determine whether a Business Process Reengineering can create a more effectiveworkflow. The foundation of this essay lies in how customers perceive its business processesas reported from Internet forums. By adopting a qualitative approach, this is supplemented bythe statements and reports from the public business. The qualitative method that has been usedin this study is a content analysis of the threads from two major Internet forums that highlightthe problems associated with the examination of firearms licensing and the routine that exists.The method also gave us the opportunity to study the public business own view of theirprocesses. This was done by exploring their statements in media and their own reports aboutthis area.This essay is the result of a case-based study and during the course of the study we haveidentified five themes related to; time, management, communication, competence, andregulations.

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

Ever since Lipsky wrote about street-level bureaucrats in 1980 the main belief has been that certain characteristics of their jobs make it exceptionally difficult to severely reduce their discretion. However, discretion comes at a price and if public servants abuse their power the legitimacy of government is at risk and ultimately even the democracy.This thesis address this question by analysing the Swedish employment service which in the beginning of 2001 started a project called ?Af Sverige? trying to improve internal rule of law. By comparing two local and fairly equal jobcentres and how the street-level bureaucrats within use their discretion, I seek to find support for my hypotheses that organizing local jobcentres according to the principles of machine bureaucracy plays a significant part in reducing discretion.My findings show that a jobcentre characterised by strict rules, few units, good communications and a forthright manager who delegates formal power to the employees results in a stricter and more uniform application of regulations among the street-level bureaucrats. My conclusion is therefore unambiguous.

Social capital is a relatively new concept that has received considerable attention in various community branches. The concept relates to people?s contact and relationship with each other, where their social network is seen as a resource. An extensive network of contacts and trust between people often go hand in hand. People with high social capital have high trust in their fellow human beings and vice versa.

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

The purpose of my study was to see what kind of relationships there were between the youth and the social workers in the treatment home Hassela in Klintehamn, Gotland. The social workers work for six weeks day and night by living together with the youth. I also wanted to examine what happens when there were conflicts between them as signs of tensions in the relationships. In addition to this I wanted to study the relations between power and influence in their relationships where Hassela strives for democracy. My questions were the following; How do the youth and the staff describe the relationships between them? How do conflicts work between them at Hassela? What does the relationship between power and influence look like?The study is based on qualitative interviews with four clients and four social workers.

The purpose of this study is to explore professionals? view on why men purchase sexual services with a focus on heterosexual prostitution where the man is the buyer and the woman is the seller. To achieve the studys? purposes and to be able to examine professionals? views a qualitative approach is taken with semi-structured interviews. Six professionals who work or have been working in the organisation KAST (Buyers of sexual services, own translation), who are situated in Malmö, Gothenburg and Stockholm, have been interviewed.

In order to investigate if the KRAV-regulations have any effects on the health and welfare of calves, KRAV-affiliated farms were compared to conventional farms with respect to calf management and outcome. The dairy calf has had a low economical impact during history. Even today the value of the calf is low and a lot of calves have a poor health status. The calf breeding is built on tradition and on the fact, that cheap antibiotics have made it possible to ignore, the recommendations about good hygiene in the calf?s environment.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.