External forces have significant impact on organisations. This study analyzes the implications of one type of external forces in aid-focused NGOs through two qualitative case studies where it is investigated if Sida?s reporting requirements have the intended effects: learning and control using a theoretical framework where it is recognised that the requirements may also result in dysfunctional behaviour: decoupling and colonisation. The study shows that when the demands are the result of institutional pressure rather than an ambition to generate learning and control, the demands tend to be unrealistic and the NGOs therefore decouple the formal fulfilment of the demands from the actual activities. It is argued that a partnership, which incorporates trust and dialogue, is a prerequisite, not only for learning, but also control.

External forces have significant impact on organisations. This study analyzes the implications of one type of external forces in aid-focused NGOs through two qualitative case studies where it is investigated if Sida?s reporting requirements have the intended effects: learning and control using a theoretical framework where it is recognised that the requirements may also result in dysfunctional behaviour: decoupling and colonisation. The study shows that when the demands are the result of institutional pressure rather than an ambition to generate learning and control, the demands tend to be unrealistic and the NGOs therefore decouple the formal fulfilment of the demands from the actual activities. It is argued that a partnership, which incorporates trust and dialogue, is a prerequisite, not only for learning, but also control.

Principen överraskning är en av de äldsta principer som finns att använda i striden. Principen ses som grunden för striden och för vilka metoder som kan använda för att lyckas i striden. Men vad innebär överraskning egentligen och hur har den använts?Uppsatsen kommer att problematisera principen överraskning och anknyta till forskningen om överraskning till Pearl Harbor och sexdagarskriget, som har setts vara typiska överraskningsanfall. Såg anfallen likadana ut och vilka indikatorer utifrån litteraturen påvisar att det var en överraskning?Inledningsvis kommer överraskning beskrivas utifrån vald litteratur för att åskådliggöra innebörden.

The thesis has investigated how Sandvik Coromant could implement the SMED principle on one of their grinders groups and what improvements it would lead to. The aim of the thesis is to identify the current situation and investigate how their setup times would be affected by SMED. The work initiated with a literature analysis about the SMED principles and then proceeded with an analysis of the current situation where the activity was time mapped. The analysis consisted of time trials of the process that the thesis would include. The time studies revealed opportunities for structural improvements to create environment for a more structured process.

The purpose of this Master?s thesis is to study how well the online catalogue of The Music Library of Sweden works when ordinary users are searching for sheet music. The issues studied are: Why do the users fail to find the sheet music they are looking for? Do the users take advantage of the possibilities that the classification codes of the SAB system offer? If not, why?The source material of the study is 144 comments from a user questionnaire about the online catalogue and, in addition, the search log for one day (513 queries). The comments were sorted into seven groups depending on the type of information need, for example searches for certain instrumentation or genres and problems with spelling.

In this two years masters thesis in Library and Information Studies, the Russian Library-Bibliographical Classification (LBC/BBK) and the Chinese Library Classification (CLC) are analyzed with regard to their historical and ideological backgrounds and their respective evolutions. The structure of these classifications is compared with the Dewey Decimal Classification (DDC), as well as three chosen subjects (History, Politics and Religion). A qualitative comparative textual method is used.The study shows that these classification schemes, created at different times, different parts of the world, and different political systems, have different biases but give priority to the European before other foreign views. Otherwise, they often use a proximity principle. The CLC and the LBC were originally based on Marxist materialist principles but built in totally different ways.

During some time there has been a debate whether or not logging contractors? profitability can be considered poor. The contractors? situation is important for maintaining long term relationships and continuity in the forest industry. A thorough analytic picture is however missing.

Every plan and program decided on by an authority or municipality, where the environmental impact can be considerable, must be environmentally assessed according to Environmental Code, the Planning and Building Act (PBA) and the Regulation on Environmental Impact Assessment.The purpose of this study is to examine the Environmental Impact Assessment (EIA) for The Region Development Plan for the Stockholm Region, RUFS 2010. The plan was approved by at that time the Regional Planning Office (Regionplanekontoret), which procured the process by consultants. RUFS 2010 includes two merged plans ie. a regional Development Plan (RUP) and the Regional Spatial Plan for Stockholm. It was necessary to establish an environmental assessment of RUP, but not for the regional plan.

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.

A passive house in Norra Djurgårdsstaden drawn by Tengbom Arkitekter is going to be built. A shaft for airing is needed for a few apartments in the house.The airing shaft is designed for a few two room apartments in the house, which are not able to achieve satisfactory airing, as their outer walls are facing a single direction. The other apartments on the same floor are corner apartments. These apartments do not have the same difficulty with airing since they have their outer walls in different directions, with different pressures at the facades. The airflow in the airing shaft is supposed to be driven only by natural forces, by the sun. The purpose of natural driven forces is to achieve low energy consumption for the house.In this thesis, a design of the shaft for airing has been developed.Initially an open shaft for all apartments was analyzed.

Business Process Modelling Notation (BPMN) is a way to graphically draw a diagram of a business process. A BPMN diagram consists of several so-called flow objects. These are interconnected in the graph through sequence  flows. BPMN models are merely graphical representations of business process and there is a need to simulate these diagrams for different purposes. The simulation that now is available for BPMN is that the model is evaluated by checking if it is correct.

The aim of this thesis is to investigate how students in higher education use talking books. This has been inves-tigated through qualitative interviews with nine students. The intention has been to find out how they use talk-ing books and why they have chosen to do it in the way they have, looking specifically on whether there are strategies shared by most of the interviewees.As a theoretical basis of the thesis I have chosen a study, described by Sigrid Hongset, where dyslectic pu-pils tried using printed text and text on tape, as well as both simultaneously. George Kingsley Zipfs ?Principle of least effort? will act as a supplemental theory.The interviews show that the students use talking books in different ways.

The OMX-case entailed considerable uncertainty about the relationship between tax treaties and Swedish domestic law. Previous approaches to handle rule conflict between them was put out of action for the first time when an internal rule took precedence over tax treaties. The Greece-case came a few years later where there were hopes that it would be decided in plenary session to return to the view that prevailed before the OMX-case, which did not happen. Instead the Supreme Administrative Court ruled that the tax treaties shall in principle be given preference, but that in exceptional situations tax treaties can be infringed to an internal rule's benefit, so called tax treaty override. Such procedure is acceptable if the legislature gives "clear expression" of the intention of a certain type of income is to be taxed in Sweden, or that a particular new rule applies regardless of the provisions in tax treaties.The purpose of this thesis is to analyze the supreme administrative courts management of rule collision between domestic law and tax treaties in the Greece-case.

This study investigates the main question ?How can the small, blue spring bulb genera Chionodoxa, Puschkinia and Scilla be used in Swedish outdoor settings, with main focus on the genus Scilla?? This is done by answering four sub-questions: Which of these Scilla-species are hardy in Sweden? Which are their characteristics and habitats? What does their history of application look like? What is commercially available today? The aim of the work has been to make a survey of hardy and available Scilla-species, their character-istics, field of application and history. The purpose is to create a tool in the work with geophytes in different outdoor settings in Sweden, and to contribute to the discussion of new fields of application for bulb plants, such as Chionodoxa, Puschkinia and Scilla. The questions are answered through literature studies and discus-sions with knowledgeable persons in the field. First, an investigation and a survey of Scilla-species hardy and commercially available in Sweden, will be presented, where information of appearance, charac-teristics, habitats, varieties and historical and present application of the species will be found. With this background, a discussion around all the questions, today?s use and also new fields of application, has been carried through. The conclusions made from this study, are that there are today 15 Scilla-species commercially available and hardy for the Swedish climate.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.