Trees of Bergvik apple (Bergviksäpple) planted between 2001 and 2007 have shown varying harvest. This study investigates why some trees gets low or no harvest while others get significantly higher harvest. The aim is to identify some reasons why fruiting differs between the trees and if possible suggest and/or enlighten the tree owners what can be done to improve fruiting. The study includes 25 trees, mostly located in Hälsingland, Sweden. The tree owners have answered two questionnaires, first in the spring with questions regarding flowering and the second in the autumn, regarding harvest.

The purpose of this research was to examine the current field of management in non-profit organizations, mainly focusing on managerial approaches, but also the impact of organizational size on the shaping of governance. Non-profits are widely discussed in contemporary research, particularly due to the increasing external pressure on voluntary organization to professionalize the way they work in line with standards in the private sector. Due to this our thesis aims to investigate whether professional, bureaucratic approaches are useful when governing a non-profit organization, or if social structures are enough to ensure goal congruence and efficiency. To conduct this research qualitative interviews were carried out and a case- study was made, using the Swedish Karate Federation as object of study. Results show that formal and more professional structures are useable to achieve efficiency and prevent inertia within the organization.

The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of association nearest akin to the limited companies. These types of associations have as purpose to increase their owners wealth with the benefit of freedom from personal responsibility.

BakgrundUnder de senaste åren har en rad bolagsskandaler uppdagats, vilket har intensifierat diskussionerna kring corporate governance- och revisionsrelaterade frågor. I Sverige ska revisorn granska såväl bolagets årsredovisning och bokföring som styrelsens och verkställande direktörens förvaltning. Det lagstadgade kravet att granska förvaltningen av bolaget återfinns inte i något annat land, med undantag av Finland. Vilken innebörd förvaltningsrevisionen har är dock inte tydligt definierad i lagen och frågan är även huruvida den svenska förvaltningsrevisionen har någon framtid i den alltmer internationaliserade värld som revisorn arbetar i.SyfteUppsatsens syfte är att beskriva och analysera den svenskaförvaltningsrevisionens innebörd, de historiska orsakerna till varförförvaltningsrevisionen ser ut som den gör idag samt utreda vilken framtid den går till mötes. Inom ramen för syftet kommer följande frågor att besvaras:· Vilka är de historiska orsakerna inom revisionsområdet till varför det idag hör till den svenska revisorns uppgifter att granska företagets förvaltning och vilken innebörd har förvaltningsrevisionen?· Hur kan EU:s harmoniseringsarbete inom såväl revisions- som corporate governance-området komma att påverka den svenska förvaltningsrevisionens framtid?GenomförandeStudien har genomförts med hjälp av 10 stycken expertintervjuer med såväl svenska som utländska respondenter, samt en enkätundersökning utskickad till 73 stycken godkända eller auktoriserade revisorer i Linköping och Stockholm.ResultatDen svenska förvaltningsrevisionen har en stark tradition och har formats genom ett antal tydliga ställningstaganden, där Sverige exempelvis har tagit avstånd från införandet av ytterligare ett kontrollorgan i corporate governance-strukturen.

IT-­?världenssenasteochmestomtaladefenomen,molnet,harmöjlighetattrevolutioneraIT-­?användningen.Attuppfattadetsomattmolnetbaraärettnyttordfördetgamlafenomenetoutsourcingtrorjagärettmisstag.MolnetinnebärsnarareattoutsourcingnuharnåttenmognaddärföretagenkantastegetövertillattköpaITiformavtjänstersomlevererasöverInternet.Trotskostnadsbesparingarnaharanvändningenintetagitfartdåföretagarnablandannatäroroligaförhursäkramolntjänsternaär.Denhärstudiensyftartillattgeföretagenvägledningförbeslutominköpavmolntjänster.Förattskapaenbättreförståelseförvadmolntjänsterärharenkartläggningavmarknadenochenanalysavfenomenetgenomförts.EnundersökningavorganisationersanvändningavochsynpådessatjänsterharutförtsgenomintervjuermedIT-­?experterfråntiostorasvenskaföretag.Detfinnsettstortochväxandeantalmolnleverantörerpåmarknadensomerbjudertjänsteravallatänkbaraslag.Trotsdettabegränsasstorasvenskaorganisationersmolnanvändningtilliförstahandsmåickeverksamhetskritiskatjänster.Dettaberorframföralltpåenoroförattmolnleverantörernaskahabristandesäkerhet.Iverklighetenärdettroligtattmolnleverantörernaharbättresäkerhetänföretageniallmänhetharidagochdetdärförbaraärentidsfrågainnanmolnleverantörernakommerattkunnaövertygaomattdemötersäkerhetskraven.Framtidenförmolnetsergodutdådeflestaföretagpågrundavkostnadsbesparingargårmotmermolnanvändning.Detäroklartnärmolnanvändningentarfartpåallvar,menmedstörstasannolikhetkommerdenattökadrastisktsåfortmolnleverantörernaetableratsigochlyckatsvisaattdemöterkravenförsäkerhet,integrationochtillförlitlighet.MolnetsframfartkommerattinnebärastoraförändringarförIT-­?verksamhetendåITintelängreutvecklasellerförvaltasinternt.AllteftersomdebefintligaIT-­?systemenblirförlegadekommerföretagarnaattersättademmednya,bättreochbilligaremolntjänster..

The aim of this thesis is to clarify the affect that preferential and regional trade agreements have on the World Trade Organization (WTO), as being establisher of the international trading regime. The essay is an explanatory literature study, which strives to answer the following questions:Are regional and preferential trade agreements a threat or a complement to the WTO?Is an undermining of the MFN principle weakening the WTO?How do regional trade agreements made by the EU affect the future of the WTO?The empirical material is to be analyzed using an explanatory framework, which is based on neo-liberal instutionalism, theories on regime changes and a game theoretical approach, using prisoner?s dilemma. I will employ the EU-ACP relation, the Cotonou agreement to exemplify how an agreement of this kind can have an influence on multilateral trade. The result shows that preferential agreements do have an impact on the WTO, one that is fairly negative in scope.

AbstractFörfattare ? Malin Andersson och Slaven MarasTitel ? Aspects of decentralizations effect on eldercare ? a qualitative study of three municipal authority office/ Aspekter på decentraliseringens effekter på äldreomsorg ? En kvalitativ studie i tre kommuners myndighetskontorHandledare ? Linda ErlandssonExaminator: Jan Petersson This is a qualitative study of the phenomenon of decentralization and its impact on care managers working in elderly care. The aim of the study was to examine how care managers margin for maneuver and need assessments continually are shaped by organizational conditions and municipal governance. With these aspects in mind, we wanted to identify similarities and differences in three different municipalities? ways to work with care management in the elderly care.

Compared to all existing ethnic groups in Sweden, the integration of Somali women has failed the most within the aspect of employment. This bachelor?s thesis investigates the obstacles in the integration of Somali women by focusing on one case, a project named ?Kvinnokraft?, partly financed by the European Socialfund.By interviewing eight key actors, opinions about obstacles in the project have been identified. A theoretical framework that incorporates integration, project research, multi-level governance and intersectionality contributes to explaining difficulties in integrating Somali women.The empirical findings show that there are individual, social and institutional holdbacks. Stereotypical perceptions were common amongst officials, which contributes to a creation of an inferior position in the structures of the society for Somali women.

This paper aims at describing and explaining the bi-and multilateral negotiations that are, and have been, taking place between Sweden's chief negotiator Allan Larsson and European countries, and within the EU institutions in Brussels, in order to seek support for the Swedish offer to host the European Spallation Source, ESS. It applies a case study method using political science theories ? governance and government ? and to a large extent information from the involved actors in the policy process. The paper also presents a constructive position, in showing how the negotiations on ESS can turn into a process leading to a decision on the construction of this research facility. ESS is negotiated in networks on bi- and multilateral levels consisting of European research representatives and financiers.

Enligt det agentteoretiska synsättet kan osäkerhet kring företagsledarens beteende avhjälpas genom att förutsätta ett opportunistiskt beteende från denne och sedan utforma styrmekanismer som begränsar denna opportunism.  Agentteorin har dock sitt ursprung i en amerikansk kontext med helt andra värderingar än de som format de svenska institutionerna. Därmed öppnas det för andra orsaker och teorier som kan förklara förekomsten av rörliga ersättningar i Sverige.Syftet med denna uppsats är att bidra till diskussionen om vilket eller vilka teoretiska perspektiv som kan ligga bakom förekomsten av belöningssystem i Sverige.Uppsatsen bygger på kvantitativ forskningsstrategi detta eftersom författarna försöker finna ett samband mellan olika variabler.  Genom att utgå från en total populations undersökning av ca 300 börsnoterade företag kom den slutliga populationen som uppfyllde de uppställda kriterierna att uppgå till 211 företag. Respektive bolags årsredovisningar studerades därefter med hjälp av ett kodningsschema som angav informationen som skulle inhämtas och kvantifieras.  Information har sedan statistiskt bearbetats för att kunna bidra till att testa de uppställda hypoteserna.Eftersom att ingen av agentteorins antagande som prövades kunde styrkas indikerar detta att andra teorier kan vara bättre lämpade. Resultaten indikerar på att det är institutionell teori i form av härmande isomorfism och symbolisk kompensation som är mer tillämplig för att förklara rörliga ersättningar i det svenska corporate governance-systemet.

The purpose of this report was to investigate what characterizes a good psychosocialwork environment, and whether it may have impact on a vessel's safe voyage. Thisreport is proposed to increase the understanding of what creates a good psychosocialwork environment and its potential effect on safety at sea. In order to find out thesuccess factors for a good work environment group interviews were conducted in socalledunstructured focus groups. During these conversations, the participants discussedfreely by the question "what is a good psychosocial work environment for you?? Thesuccess factors were thereafter applied on selected accident reports, to investigate theextent to which they were represented and taken into account.The results of the study show three categories of factors: colleagues, communicationand competence, where colleagues are the main contribution to a good psychosocialwork environment.

In 1972 the regulations on tax surcharge were introduced. In the new system the sur-charge are imposed by the Tax Authority (skatteverket) and not the Court. Since 1995 the European Convention on Human Rights constitute law in Sweden, which means that Sweden is forced to guarantee its citizens the human rights in the Convention. Article 6 in the Convention states that everyone, in the determination of his civil rights and obligations or of any criminal charge against him, is entitled to a fair hea-ring within reasonable time. The Article also expresses the right for anyone charged with a criminal offence to be presumed innocent until proved guilty according to law (the presumtion of innocence).

The aim of this study is to investigate ex-Jehovah's witnesses' experiences with accessibility in relation to sexual and reproductive health. The purpose is to build on the understanding of how closed Christian communities view the power over their own bodies in relation to sexual and reproductive health and rights (SRHR). The results are examined and analyzed through Foucault's ideas about power. The thesis is built upon an exploratory point of view, where the focus is to examine the experiences of former Jehovah's witnesses. The theoretical framework assumes that there are different types of power relations, specifically in the form of biopower, disciplinary power and governmentality. Through semi-structured interviews, six former members have been interviewed. The results indicate the complex relation between Jehovah's witnesses and several forms of power.

We would like to gain a more in depth knowledge of whether the modern orientations both within corporate governance and control philosophy lay the foundation for enterprises? more sustainable success. These both modern orientations are increasingly focusing on the importance of enterprises? setting of goals and visions on the basis of stake holders? interests and the employees? more active engagement in and motivation for the goal achievement. Despite these common inherent characteristics, it is not evident from current scientific debate how such integration actually emerges in the control philosophies of the enterprises.

In January 2007 the Öresund committy changed its statutes to become a more politically oriented lobby organization. This change can be interpreted as one part of a continuously evolving process where the Öresund region is emancipating itself from the national states in a multi-level European environment. By focusing on this latest development the thesis puts forward the importance of political institutions, as well as politicians and civil servants as actors in them, as crucial factors in the process where the region is gaining political power. The thesis shows how the political cross-border cooperation in the Öresund region is being institutionalized which affects its power relations to other levels in the multi-level system, predominantly the national states. In other words, there is a connection between power and institutionalization.The Öresund committee has by gaining better access to policymaking agendas on the national levels proven that the organizational change has already started to bear fruit.