AbstractThe Swedish agricultural organisation, LRF, stands in front of many changes and the work with the changes in the organisation has caused some conflicts at the top. Is it like Michels say that it's a few people at the top that rules? The case with LRF shows to be something different, since the president Caroline Trapp was re-elected. The election committee proposed a new president, but the assembly had another opinion and re-elected Caroline Trapp. This shows that the opinions at the top were not the same as among the members of the organisation and the election committee couldn?t rule over them.In this essay I try to understand what kind of organisation LRF is and what made this case special.

The aim of this thesis is to examine the customer profitability in a wholesale company. A case study of Eugen Wiberger AB has been conducted. Firstly the authors have examined the current perception of the company regarding their customer profitability and the results of their calculation of the customer profitability. Secondly an Activity-Based Costing analysis has been performed and has been compared to the perception in the case company. The conclusions are that the smaller customers are the least profitable, and in some cases unprofitable, whereas the larger customers are profitable.

AbstractThis essay aims to problematize and illuminate the connection between special-education and nature-based activities. With a theoretical ground that is based upon a sociocultural perspective I consider the information from the field. Through a qualitative and critical perspective I performed individual interviews with five pupils from the sixth school-year in the Swedish elementary-school. I also performed Focus-group interviews with two educators and three teachers in the same school-form. By a Hermeneutical working-method I have found out that the informants in my survey have a common experience that activities performed in nature has a positive effect on learning.

AbstractSierra Leone is a very poor country in Africa. Botswana is another country, that has a similar history and the same deposit; diamonds. Botswana has reached economic growth and democracy and Sierra Leone has not.The purpose with this study is to explain why Botswana is more democratic and has reached a better result economic than Sierra Leone.The questions in this study are:What explains the democratic and the economic results in Sierra Leone and Botswana?* Dahl?s institutions that furthers a polyarchy?* Gunnarsson?s and Rojas? institutional explanations?* Diamond?s and Morlino?s ?rule of law??* Other explanations or a combination of the above-mentioned explanations?The method that has been used in this study is a comparative case study with a qualitative contents analysis. The result is that it?s hard to say that one explanation is the right one.

The purpose of this paper is to examine whether the sentences handed down to young offenders can be considered fair. We wanted to take an in-depth look at the penalties to understand how they work. To clarify our purpose, we used the following questions: How does organizing sanctions work in practice? What support services are offered to the young? What can be done to ensure sentences are as favorable as possible for young people? The empirical material is based on qualitative semi-structured interviews with six social workers from two different municipalities. We also made use of previous research in the field as a reference tool.

Den 1 juli 2013 meddelade Högsta förvaltningsdomstolen (HFD) beslut i ett mål gällande kvittningsrätten för kapitalvinster och kapitalförluster på delägarrätter. Frågan som be-handlades i målet var om aktiebolaget hade rätt att kvitta sina kapitalförluster mot kapital-vinsterna som uppkommit i den utländska delägarbeskattade juridiska personen. HFD beslutade att neka aktiebolaget möjligheten till kvittning på grund av att lagstöd saknades.Denna bedömning väcker frågor, då aktiebolag som väljer att placera delägarrätter i del-ägarbeskattade juridiska personer får en mindre utsträckt kvittningsrätt vid jämförelse om delägarrätterna hade placerats direkt i aktiebolaget. Vid närmare granskning av kvittnings-möjligheterna kan det konstateras att även kvittningsrätten för kapitalförluster (inte bara kapitalvinster) på delägarrätter i delägarbeskattade juridiska personer är begränsade, vid jämförelse om motsvarande kapitalförluster hade uppkommit direkt i aktiebolaget. Be-gränsningarna för kapitalförlusterna på delägarrätter i delägarbeskattade juridiska perso-ner innebär att kapitalförlusten ska kvoteras till 70 % innan kvittning kan ske, vilket inte är ett krav om kapitalförlusten hade uppkommit direkt i aktiebolaget.

Problem: The corrugated board industry is highly affected by customer uncertainty, various demands and short delivery times. In combination with a complex multi-step production process managers have to be able to identify bottle-necks and gain knowledge and understanding of how different changes in process will affect the production output. <br/><br/>Purpose: The purpose of this master thesis is twofold, (1) to examine applicability of complexity theory through agent-based modelling on a production process (2) to identify improvement areas in order to increase the production output at SKS production site in Eslöv, by modelling and simulating the production process through an agent-based model. <br/><br/>Method: The chosen method of this study is a combination of a case study and a complex system approach. The empirical data was collected through interviews, observation and document studies which were analysed through an agent-based simulation model.

The gathered texts and letters from Ali Ibn Abi Talib, found in the book Nahjul Balagha,constitute one of the most important writings of Shiite Islam, next the hadits and the Quran.Imam Ali´s ethics and moral approach in Nahjul Balagha, is considered by imam Ali, to beseen as a guideline for both individual purposes as for any kind of governance. The esotericteachings, about truth and justice in Nahjul Balagha, should therefore probably have been of agreat concern to Ayatollah Khomeini and the Islamic revolution.This essay will from an deductive approach, on a relatively contemporary historic event, try toanalyze Ayatollah Ruhollah Khomeini´s interpreting on imam Ali´s texts and preaching inNahjul Balagha. The Islamic revolution, as the Islamic Republic of Iran, led by AyatollahKhomeini, was confirmed as both brutal and violent. My ambition in this essay, will there forconcern a possible interpreting on justice and political rule, from Ayatollah Khomeini and theIslamic Republic of Iran, on imam Ali´s teachings in Nahjul Balagha..

It is mandatory for the countries in the European Union with company audit, still the countries can separately choose to exclude smaller companies from this rule. Most companies in the EU use this exception, Sweden is one of the few countries that does not. The Swedish government has recently announced that an inquiry will be made to examine the effect of an abolishment of the statutory audit for smaller companies.This study examines in what extent car selling companies use revised material when they give costumers credit and the consequences of an abolishment of the statutory audit for these companies. The conclusion of the study is that car selling companies feel secure knowing that their costumers have been audited. Most companies interviewed, buy credit information from external sources.The persons interviewed have a hard time knowing the outcome of the abolishment of the statutory auditing.

This essay examines wether the prevailing opinion of Machiavelli as a prominent figure in political realism is correct or if the author is misinterpreted and can be said to represent something more. Thus, the puropse of this essay is to revise the description of Machiavelli given in widely used Swedish textbooks. This is done on the basis of a thesis saying that Machiavelli, judged not by his renowned book ?The Prince? (Fursten), but in the light of his extensive work ?Discourses? (Republiken), does not advocate a sovereign power but rather promote a pluralistic society. The method used in this essay is a qualitative textanalysis, which is done on the two books in purpose to examine three central themes in Machiavelli?s writing; the morality, the view on humanity and the state and citizen.

The purpose of this study is to describe and analyze homelessness in a medium-sized municipality from an organizational perspective. Some of the central questions in this study are: How is the cause of homelessness explained? How do different actors in the community address, prevent and combat homelessness? Who is responsible for the homelessness?This study is based on four semi-structured interviews with organizations that work with homelessness. The analysis is based on problem definition theory.The result of this study shows that homelessness is a problem in this medium-sized municipality even if it is not a big one and that it is often closely combined with substance abuse. The responsibility for the homeless is on the homeless themselves and the social service because that causes is, according to this study, individual based.  .

This essay has examined the effects that new issues had on the four Swedish football clubs that are organized as sport limited companies. The difference between a limited company and a sporting limited company is that the clubs always have majority ownership by the 51% rule. Previous research on sport limited companies and on new issues has been associated with the agent theory and the pecking order theory in order to explain the effects.The thesis is a qualitative study with an inductive approach, where the interviews have been selected as the method of collecting data. Through the years the clubs have performed new issues several times. The study says that the clubs perform a new issue for two reasons, either for investment purposes or because they have a poor economy and must collect liquid assets.

This rapport is based on a survey that was sent to 196 randomly selected forest owners, who during 2013 ordered a forest management plan from Norra Skogsägarna. The purpose was to examine how forest owners experienced advice given by an inspector based on their forest management plan..

Work, especially that in complex, dynamic workplaces, often requires subtle, local judgment with regard to timing of subtasks, relevance, importance, prioritization and so forth. Still, people in Nuclear Industry seem to think safety results from people just following procedures. In the wake of failure it can be tempting to introduce new procedures and an even stricter "rule following culture". None, or at least very little, attention is given to tacit knowledge and individual skills. I am aiming to highlight the inadequacy of putting too much trust in formalization and that reporting and trending of events will contribute to increased learning, an increased nuclear safety and an efficient operational experience.

The purpose of this essay is to examine the approach of the EU towards the reform efforts of Turkey and Bosnia and Herzegovina in the countries ambitions for EU memberships. The question formulation of the essay is whether there is differences in Turkey?s and Bosnia and Herzegovina?s qualifications for an EU-membership from an EU perspective. In order to better answer the question, we use two part questions. One is about the criterias and qualifications that need to be met in order to get a membership.