This paper aims to study the Armenakis´ theory of readiness, "are they ready?", which consists of five key components affecting the outcome of an organizational change. In this case study, the intention is to investigate if any component is important; alternatively if it is possible to discern a pattern between components, i.e. how they correspond to each other. During the past 30 years have a research group lead by Armenakis has studied organizational change and how resistance to change can be avoided by preparing employees in the introductory phase of change. The main object for Armenakis is the question "what determines whether the employees (change recipients) adopt and support, or reject and resist a change".

During recent years the use of TMR (total mixed rations) has increased in Swedish lamb production. For many years TMR has been used for cattle and hence the information and knowledge is vast, while the knowledge concerning sheep and TMR is more limited. The aim of this thesis is to present an overview of the scientific knowledge on the subject, and also to compile practical experience from sheep farmers using TMR. The thesis begins with a literature review where different aspects relevant to the usage of TMR are dealt with. It is concluded that there are differences between sheep and cattle that must be taken into account.

Ethiopia is a developing country situated on Africa?s horn. Ethiopia ranks 173rd on United Nations human development index where the least developed country ranks 186. About 85% of all Ethiopians are employed in agriculture. Onion is one of the basic ingredients in the Ethiopian cuisine and thus an important crop.

According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.

This study examined the factors influencing dairy farmers´ decisions to invest in automated milking systems (AMS). The problem studied involves uncertainty, information and complexity for dairy farmers in specific decision contexts. The frame of reference in the thesis combines contingency theory and decision theory and is used in a qualitative analysis of a set interview with dairy farmers who have recently bought an AMS and salespersons from Delaval, one of the AMS suppliers.The aim of this study is to develop an understanding of the decision making processes of dairy farmers, and in particular to identify which types of factors influence the outcome of an investment decision in the technological development of a farm.The study uses Thompsons` (1967) theory about the structure that organizations develop to handle the input of information. Thus, interest is focused on how a farm business structure handles information in the AMS decision, investigating the differences in information with Delaval?s "feed first principle" system and Lely?s "free cow traffic" system.The results of the qualitative interviews with the dairy farmers who bought an AMS show that there are three important factors that influence the outcome: employees, suppliers and the owner.

The forests in the unique archipelago of the Baltic Sea is housing many and high values. For the resident population, which has a central role in sustaining a living archipelago, the forest can contribute to the outcome. The forest also contributes to turn the archipelago into one of Sweden?s most attractive recreational areas. Furthermore, these forests exhibit very high environmental values, and they are an element in the traditional cultural landscape.

The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.

Logistics planning for a construction site is usually limited by traffic flow to and from the workplace. The geographical location of the construction site is determined by roads around the workplace and opportunities for well-functioning logistics. Inventory of material is often impossible because of the frequently small workspaces. As a result, a concern relating material handling remains . Even before the establishment of a construction site, it is required in the construction industry to eliminate errors that might arise in the planning stage.

To be able to plan for the expansion of a town, one needs a vision of the future appear-ance of the town. It is the current issues (social situation, supply and demand, political control etc.) which decide what the ideal for town planning is. This is turn is the steering factor of the physical structure of the town. Therefore, the town's structure is decided by these ideals.In this report, I will present planning ideals that have historically been, and which criticisms that have been directed towards them. With reference to these issues, I will present those guidelines and ideals we have today for planning of our towns.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

Syftet med den här uppsatsen var att genom en litteraturstudie undersöka vilka huvudsakliga förklaringar som fanns till unga vuxnas psykiska ohälsa. Det var också av intresse att få se om det fanns någon skillnad i sättet att förklara orsakerna till psykisk ohälsa hos män respektive kvinnor. Studien innehöll artiklar ur Läkartidningen, Psykologtidningen, Transmittorn samt en rapport från SOU. Resultatet visade att unga vuxnas psykiska ohälsa bottnade till stor del i ett allt mer individualiserat samhälle. Det hade lett till att ett stort ansvar, många gånger högt över vad individen mäktade med, hade lagts ned på individnivå.

Background: The Swedish fashion industry grows steadily, today it?s populated by many small and medium sized companies. Due to the big clothing chains dominant position small businesses risks to be ousted out of the fashion industry.Smaller companies may find it difficult to reach out to the customer by traditional advertising because their budgets are often smaller. It is therefore important for smaller companies to create loyal customers. If the smaller sized businesses in the fashion industry do not follow the rapid developments in society and focus on building strong brands and relationships, they will have problems with surviving in the long run.Problem definition: Which communicative factors are important in the choice of brand strategy to create a long-term survival for small and medium-sized companies in the fashion industry?Purpose: The purpose of the essay is to analyse and evaluate the brand as a communications tool for building a brand image.Method: The data which is being used in the essay is collected from interviews with companies and survey of each company's existing and potential customers.Theoretical perspective: Relationship Marketing Perspective and Transaction Marketing PerspectiveTheories: Brand Strategies, Total Communication, Brand Equity, Involvement Theory, Service Value Profit Chain.Empiric: The empirical data is primary data gathered from interviews with a representative for each company and from the questionnaires distributed to the customers of each company.Analysis: The analysis is an interpretation of the empirical material collected from interviews with each company and customers survey.

English title: Julia and the elite. A study of how the Internet hatred developed into a media avalanche.Introduction: During February 2013 Swedish media flooded with news of online hate directed towards women after an episode of Uppdrag Granskning on SVT (2013). Female media profiles were given the opportunity to tell the entire Swedish population about the hate and threats they had been exposed to online. In this thesis we want to investigate what topics end up on the media´s agenda, how a piece of news is developed and framed.Questions: How does a piece of news considered highly newsworthy develop from when it first appears in the media until it gradually disappears? How and why did Internet hatred end up on the media´s agenda? How does the media framed the Internet hatred?Theory: To be able to answer the questions formulated in this thesis, the following theories have been used: Agenda-Setting theory, framing theory, news valuation and media logic. Method: Quantitative content analysis of news broadcasts and debate shows from TV, radio and newspapers.

Trade was assigned as a Community responsibility at the founding of the European Community in 1957. It was then recognized that Europe would achieve a greater international influence if it were to negotiate trade deals with one voice. Since then, the basic rule has been that the European Commission negotiates agreements on behalf of the EC, and presents the agreements negotiated for approval in the European Council. Today, the 25-member European Union is the largest trading power in the world, and most member states have decades of experience of coordinating their national trade interests into a common position. However, partly as a result of the complex nature of the trade decision-making processes it is sometimes problematic to identify who or what really influences EU trade policy.