This thesis is based on the implementation of a bilateral rural development program in Burkina Faso. The main purpose of this study was to put the actual implementation process of a bilateral development program in view. This was done by investigating how two dominant perspectives in the implementation literature can explain what in fact happens during the realization of an aid program. A further aim of the thesis was to explore the limitations of these two dominant theories, in order to get a full understanding of the complexity of the realization of an aid program. Based on the implementation theory, this study shows that the realization of an aid program can be understood from three different angles.

The purpose of this study is, on the basis of institutional theory, to contribute with moreunderstanding about resistance to management accounting change and also to survey reasonsfor the resistance and how to cope with the resistance.The study is a qualitative case study and semi-structured interviews have been used tocomplement the study?s theoretical area, consisting of scientific articles.The conclusion from the study is that resistance to management accounting change can beunderstood and explained by the institutions of each organisation and its underlying structures. Afurther conclusion is, with the structures in mind there are many reasons for resistance and alsomany ways to cope with the resistance. A model has been produced in purpose to createunderstanding and to survey the resistance to management accounting change..

Within the next five years about 15 % of the Swedish forest owners that will undergo a succession of ownership. Presently the most common way to acquire a forest estate in Sweden is to acquire it within the family. To decide to let go after a whole life as a forest owner and manager of your own land is for many people a hard decision to make and often requires a long process. The complex process that a succession of ownership often is includes both questions about economy, legal aspects and regulations, taxes and questions of more personal nature, often called soft issues. These personal aspects or soft issues are important and can if handled poorly or not at all negatively affect relationships in the family for a very long time.

The purpose of this study was to examine vitamin A and E in equine nutrition and especially in relation to forages. A literature review was conducted to examine factors that influence the level of vitamins present in forage, the vitamin A and E requirement of horses, and the absorption of vitamin A and E in horses. The influence of DM level on alpha-tocopherol and beta-carotene content in ensiled forage was investigated in a controlled ensiling study using baled silage and haylage. The results from the ensiling study were combined with data of vitamin A and E concentrations collected from literature. Calculations were done to theoretically establish how well the vitamin content in ensiled forage can cover the maintenance requirements of vitamin A and E in horses.

The purpose of this thesis is to investigate and analyze existing law concerning joint owner-ship in agriculture and forestry businesses. Joint ownership often arises through a succes-sion of ownership, therefore we will go through the most useful methods.Even if the owners of agriculture and forestry businesses are getting older, the numbers of succession of ownerships are still low. A succession of ownership is important to plan and its time is demanding. Often it takes three to five years for the completion of a succession of ownership. Therefore, owners must start their planning in time and think about what is to come of their business.

This thesis investigates the effects of active ownership on the return on assets (ROA) of Swedish listed companies during the years 2003 to 2013. Active ownership is operationalized based on the probabilistic voting model that is used to calculate the minimum amount of shares the largest shareholder needs in order to possess control of a contested vote at the shareholder meeting. We study the three largest lists on the Nasdaq OMX Stockholm, having 1454 observations from 207 companies to test our hypothesis. The main result from the study is that there's a significant positive relationship between active ownership and ROA during the investigated period. The active owners' relative strength also proves to have a significant positive relationship to ROA..

The purpose with this study has been, based on different public and private procurement conditions, to measure if there are any significant differences in the business relations between public- and private institutional kitchens. Furthermore, to observe what important influencing factors there are to maintain and develop a relationship between a producer and customer. The result of the analysis shows that there are important factors that influences on the trust in the relationship between a producer and customer. These factors are product- and service exchange, communication, strategic purchase and social exchange. In this examination we have showed that there are differences in the relationship between public- and private customers.

Background The Shetland Sheepdog is a popular breed of dogs in Sweden. The breed is mostly used as a companion dog and is also popular within certain dog sports such as agility. The Shetland Sheepdog is not included in any breeding programs regarding joint health. The animal insurance company, Agria had recently informed the Swedish Shetland Sheepdog Club (SSSK) that they had noted an increasing number of arthritis in the elbow joints, therefore they wanted to exclude elbow joints from the insurance until SSSK started a breeding program against elbow dysplasia. After the start of this study Agria withdrew their demand, but the study went on as planned. Aims of this study The aims of this study was to investigate if there is any data that may show if there is a larger or smaller reason than before to suspect that the breed has a problem with elbow dysplasia and therefore would benefit from a breeding program regarding this.

The price of Swedish forest properties has gone up by 77 percent during the past five years. Amongst private forest managers the high price level signals optimism and confidence for the future. Many forest owners manage large capital in the forest and a planned economy is to a larger extent demanded to achieve a positive economic result. Forest is long-term and to maximize a single year without planning for the years to come results in less optimization of the parameters available to achieve a favourable economic result. This case study investigates the investment of two forest properties situated in Götaland. The management of the forest has been planned for both properties during a period of ten years.

To self-archive is to make research publications freely accessible by depositing them in an open digital archive or on a public website. The aim of this thesis is to explore what Swedish scientists think of self-archiving, what they know about it and how they make use of it, in order to understand why they do not self-archive more actively.A web survey was conducted which was answered by 296 scientists at the Swedish University of Agricultural Sciences (SLU). Results show that only 24 % have previous experience of self-archiving, but that a majority is willing to self-archive if there are no legal objections or if it is demanded by the research funder. The most important reasons why many scientists do not self-archive are that they feel uncertain about copyright issues and/or lack knowledge about self-archiving..

This bachelor thesis is a study about the change of the classificationsystems in Swedish libraries. The empirical data was collected through four qualitative interviews with both research and public libraries. The data was analyzed by the use of organizational theory based upon Joacim Hanssons book Libraries and identity: the role of institutional self-image and identity in emergence of new types of libraries. The empirical result points to a major change in how libraries and librarians look and work with their collections, it can also be said that the librarians do not seem to think that the users will be affected at all.The analysis was based on these issues: What positive and negative effects introducing DDC will there be on research- reflective public libraries?What will be the effects on the librarysector introducing the new classification system DDC?What will be the effects on the users introducing the new classification system DDC? .

This study investigates the relationship strategies the group Forest Stewardship Council (FSC) certification holder has with the forest owners. The (FSC) standard enables an organization to manage a group of forest management units under a single certificate, a process referred to as group certification. Some certificate holders want a close relationship with the forest owner before they are offered to become part of their certificate. Other certificate holders have less strict demands on a close relationship with the forest owner before they are offered to become part of their certificate. The study shows that it is in many ways desirable to have a close relationship between forest owner and group certification holder..

The purpose of our essay is to examine if variation exists in the way that auditors try their independence, this so called analysis-model. We will suggest some factors that influence the way auditors practise the analysis-model. The institutional theory predicts no differencies since the normative pressure could be expected to be severe. But we found that among other things people?s qualifications, personalities and audit firm?s size and age influence the way auditors try their independence.

This master thesis has three purposes. The first purpose is to give a theoretical background of how to divide up forest estates and to study how the legal system for these matters works. A literature study has been carried out to give the background and a theoretical model has been made for analysing the law cases. The first purpose also partly touched the decision process in dividing up forest estates from point of view of the law of land parcelling (FBL), point of view. The second purpose is to examine effects of a change of production requirements in 3 cap.7 § FBL as regards dividing up forest estates of private forest owners.

This thesis examines the implications of a shorter  intensive action research  project on  the formative assessments  key  strategies  four  and  five  that  are  activating  learners  as  learning  resources  for  one another and activating learners as owners of their own learning.  The research questions were ?How do the pupils experience the formative approach?? ?What didactic consequences does the formative approach  mean  for  the  role  of  the  teacher??  and  ?How  does  the  formative  approach  affects  the pupils?  results  on a  short term??. The results were that the  majority of the pupils liked the approach and that they felt like their efficiency increased. The didactic consequences were that the teacher had to spend more time on evaluation but had more time during the lesson to listen to and discuss with the pupils. The pupils? results were not changed in comparison with the control group..