Estuaries are irreplaceable natural resources that must be managed carefully for the mutual benefit of all who enjoy and depend on them. The estuarine environment is a very dynamic and complex environment, which poses threats and challenges to estuary managers and estuary users. As estuarine management is a very knowledge-intensive task, researchers in the Eastern Cape Estuaries Management Programme (ECEMP), estuary managers and estuary users have recently turned their attention to knowledge management as one of the important means of ensuring continued success and effective management of estuaries. However, knowledge management as an emerging field has been slow in formulating universally accepted methodologies for auditing, capturing, creating, acquiring, sharing and utilising knowledge. Existing methodologies do not adequately address, in particular, the knowledge audit requirements of non-traditional or non-constrained and non-formalised organisations. The purpose of this study was to develop a context-specific model for auditing knowledge in the Eastern Cape estuaries, with special reference to the Tyolomnqa Estuary. The study intended to identify the knowledge community, analyse existing knowledge and knowledge needs and gaps in the Tyolomnqa Estuary area. In order to achieve the objectives, the descriptive research design, employing the case study approach was used in the study. Focus groups and unstructured interviews were used to collect data. A literature review, concentrating on values and issues surrounding the management of estuaries and key issues in knowledge management and knowledge auditing, was carried out. The collected data was analysed according to themes such as knowledge sources, knowledge identification and knowledge needs and gaps. The study found that the communities of the Tyolomnqa Estuary lack knowledge concerning the management of estuaries. The study also established that the community has little knowledge on who to contact for expert advice in addressing estuarine issues. Furthermore, the study found that the community needed knowledge on how to address estuarine management issues and how that knowledge could be accessed. Based on the findings and the literature review, the study proposes a context-specific knowledge audit model for non-traditional organisations. The model is meant to assist non-traditional organisations to evaluate their knowledge health or status, and to develop a much better understanding of the know-how and how it can be used to effectively sustain their services. The model can be used to successfully implement knowledge management strategies in non-traditional organisations. The model needs to be tested for verification and validation purposes. / Thesis (M.I.S.)-University of KwaZulu-Natal, Pietermaritzburg, 2003.

In this study, the utilization of palliative care services, acute care services, and location of death for clients who were palliative and receiving services from Champlain Community Care Access Centre (CCAC) in Ontario during their last month of life were investigated. An adaptation of Andersen?s Behavioral Model of Health Services Utilization provided context and structure to this study. This is an historical, quantitative descriptive study using chart audits for data collection. The data on CCAC clients who were palliative and who died during the month of July 2009 were tracked during their last month of life. Collection of socio-demographic data, services provided through CCAC, emergency department visits, hospital admissions, and location of death provided the data for this study. The clients who died at home used more CCAC services than those who died at other locations and frequently community palliative care physicians provided their medical care. The findings of this study included: 1) The majority of the clients, who expressed a preference, died in their preferred location. 2) The role of community palliative care physicians was an important component of the services that supported the clients to die in their location of choice. 3) Over 25% of the study sample died in a hospital and the clients used a large number of in-patient hospital days with one quarter of the hospital deaths taking place in an emergency department or an intensive care unit. 4) During the last month of life, 25% of the clients received chemotherapy and/or radiation therapy. 5) The clients who died at home used more CCAC services than those who died in other locations and who used institutional resources. The implications for practice, policy, research, and education are discussed.

The exponential rise in the generation of data has introduced many new areas of research including data science, data engineering, machine learning, artificial in- telligence to name a few. It has become important for any industry or organization to precisely understand and analyze the data in order to extract value out of the data. The value of the data can only be realized when it is put into practice in the real world and the most common approach to do this in the technology industry is through software engineering. This brings into picture the area of privacy oriented software engineering and thus there is a rise of data protection regulation acts such as GDPR (General Data Protection Regulation), PDPA (Personal Data Protection Act), etc. Many organizations, governments and companies who have accumulated huge amounts of data over time may conveniently use the data for increasing business value but at the same time the privacy aspects associated with the sensitivity of data especially in terms of personal information of the people can easily be circumvented while designing a software engineering model for these types of applications. Even before the software engineering phase for any data processing application, often times there can be one or many data sharing agreements or privacy policies in place. Every organization may have their own way of maintaining data privacy practices for data driven development. There is a need to generalize or categorize their approaches into tactics which could be referred by other practitioners who are trying to integrate data privacy practices into their development. This qualitative study provides an understanding of various approaches and tactics that are being practised within the industry for privacy preserving data science in software engineering, and discusses a tool for data usage monitoring to identify unethical data access. Finally, we studied strategies for secure data publishing and conducted experiments using sample data to demonstrate how these techniques can be helpful for securing private data before publishing. / Graduate

De senaste årens utveckling inom informationsteknik har påverkat organisationers struktur och arbetsmönster. Inom sjukvården har därför av flera anledningar behovet att studera olika former av kommunikation lyfts fram. Ur patientsäkerhetssynpunkt har problem med misstag kopplade till bristande informationsöverföring påtalats. Hierarkiska skillnader, otydliga roller och brister i själva informationsflödena har angetts som orsaker. Motåtgärderna är inte självklara. Sjukvården är en av samhällets mest komplexa kunskapsorganisationer och präglas av karaktärsdrag och informationsflöden kopplade till starka professioner. Kommunikationsgranskningar genomförs vanligen med målet att identifiera orsaker till ineffektiv kommunikation, brister i kommunikationsprocesser, föreslå förbättringar och ge ledning och medarbetare en mer objektiv bild av faktiska förhållanden. Forskningsområdet har dominerats av stora enkätstudier men en ökad efterfrågan har riktats mot studier på plats i den dagliga kommunikationsmiljön hos organisationer. I detta arbete har en sådan fallstudie utförts vid avdelningen för hematologisk slutenvård inom Karolinska Universitetssjukhuset i Huddinge, Stockholm. Avdelningen hade år 2012 i samband med ett lokalbyte inom sjukhuset genomfört omstruktureringar som berörde såväl roller som kanalerna för kommunikation. Verksamheten upplevdes nu inte bedrivas tillräckligt effektiv, den uppfattades ta tid och vara oöverskådlig där förbättrad kommunikation sågs som en lösning. Syftet med denna fallstudie har varit att utifrån roller och kanaler för kommunikation belysa aspekter på hur en tydligare formell struktur för dagens personalinterna kommunikation kan skapas och förmedlas. Syftet besvarades genom att kartlägga dagens formella struktur, vilket är det förväntade utbytet av information beskrivet i arbetsbeskrivningar och policys, men även genom att studera den informella struktur som utvecklats i det dagliga arbetet. En blandning av datainsamlingsmetoder har använts och organisationens kommunikationsnätverk i form av det nätverk som byggs upp av flödet av information mellan aktörer har visualiserats och analyserats. Resultatet visar på skillnader mellan den formella strukturen för personalintern kommunikation och den informella strukturen. Dessa har använts för att analysera, diskutera och föreslå hur de identifierade skillnaderna kan användas för att förtydliga roller och kanaler i den formella strukturen. Studien har identifierat sex områden där den formella strukturen kan förtydligas; en högre grad av dokumenterat kommunikativt ansvar och tydliga rutiner, en stärkt kommunikation inom arbetsteam istället för inom professioner, en definition av över-­‐ och underläkarnas kommunikativa roller, en ökad kontinuitet i centrala roller för kommunikation, en översyn av den fysiska strukturens påverkan på kommunikationen och slutligen ökade förutsättningar för snabb direkt kommunikation med informationsteknologi. / The recent technological development within information technology has affected the structure of organisations and the organisation of work. In health care, and for several reasons, the need for communication audits has thus been highlighted. Patient safety may be risked by mistakes linked to deficiencies in information transfer. Often are hierarchical structures, unclear roles and gaps in information flows suggested causes. On the other hand, the health care sector often is considered as one of society's most complex knowledge organizations, characterized by intense information flows with traits linked to strong professions. Communication audits are accomplished with the objective to identify causes of ineffective communication, lack of explicit communication processes, to suggest improvements and provide management and staff with more objective descriptions of roles and links. The research field has for a while been dominated by large-­‐scale surveys and resent studies has pointed at the need for studies of daily communication environments at site of organizations. This is such a study, carried through at a department for inpatient care at the University Hospital Karolinska, located in Huddinge, Stockholm. In 2012, the studied department relocated into new facilities and completed a small restructuring of its organization, affecting roles and channels of communication. The perception of the new organization was inefficiency, both in time and difficulties to overview the structure. The purpose of this thesis has therefore been to discuss and highlight how to clarify formal structure of the internal communication among staff based on parameters such as roles and channels of communication. The study maps today's formal structure, which is the expected exchange of information as described in job descriptions and work policies and compares this with developed informal structures based on how employees prefer to exchange information. A mix of data collection methods is used. An analysis is conducted were the organization's communication network as perceived as exchange of information between the employees is visualised. The results showed differences between the formal structure and the informal structure that could be used to highlight aspects of how the identified differences could be used to clarify the formal structure. The study points at six areas were the formal structure may be elucidated; more documented communicative responsibilities and procedures, a strengthening of communication within working groups rather than within professions, a definition of the chief physician and the assistant physicians' communicative roles, an increased continuity in key roles for communication, a review of the physical structure's impact on communication and finally, create conditions for fast communication with information technology.

SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for the individual. The government appointed a commission on March 8 of the year 2012 with the assignment to prepare proposals to increase the Rule of Law in the tax procedure. The assignment was therefore to analyze the areas of tax and customs injunctions, reimbursement because of expenses and agents and also third party controls. This study was delimited, partly due to space considerations, to examine the commission's proposals to increase the Rule of Law regarding third party controls as well as to SKV as the investigating authority. Consideration will therefore not be given to Tullverket as the investigating authority. The system concerning third party controls has repeatedly over the years been the subject of criticism and debate. Not least because of that the general third party controls are indistinct due to the fact that the person who is the subject of the control is not aware of the control and that the procedure is considered to contravene the protection of privacy in the RF and the right to private and family life of the ECHR. It has hence been considered that there is a need for change. The commission would thus investigate and make proposals to increase the Rule of Law but given the precondition that third party control, including general controls, would still remain as control methods. Therefore the commission had to consider a proportionality assessment between the protection of individual privacy and SKV:s control effectiveness. In this study focus was on SOU 2013:62 and the consultation bodies’ responses received on account of the proposals. The commission proposed that the decision making on general third party controls will stay with SKV as the decision making authority and that it should be clarified in the legislative text that SKV has to relate to the principle of proportionality when deciding on general third party controls. The commission also proposed that it should be clarified in the legislative text that SKV only may search for documents and information covered by the decision but that surplus information that was discovered spontaneously also may be used. The commission held that there is no need for clarification of the legislative texts regarding that SKV shall take into account the proportionality principle in the choice of method and choice of control object. The commission also held that there is no need to legislate any imposes for SKV towards the subject of control to inform about the control if the information gathered nevertheless is intended to be the basis for decisions on taxation. Furthermore it was proposed an imposition of legislative texts regarding that the controlled, in connection with the information about the control, should be given the opportunity to request documents and information excluded from the basis for decisions on taxation. That is, after the control is carried out and provided that the information will be added basis for decisions on taxation. The majority of the consultation bodies felt that the commission was inadequate, that the proposals did not add anything new on the merits and that a new commission should be appointed with the mission to increase the Rule of Law in the tax procedure. The studies’ concluding parts contain a pro et contra analysis of the proposals on the basis of the consultation bodies’ responses, my own conclusions and general concluding comments. In these parts my own proposals are submitted for improvement to further enhance the Rule of Law in tax procedures. My own proposals are due to that the commission in my opinion may be deemed deficient in several aspects. / SKV och Tullverket har flera viktiga metoder att tillgå i respektive verksamhet för att säkerställa att skatter och avgifter lämnas och tas ut rätteligen. Bland annat så kan kontrollmyndigheterna använda skatte- eller tulltillägg, riktade och generella tredjemansförelägganden eller riktade och generella tredjemansrevisioner. Vid riktade kontroller, ergo riktade förelägganden och riktade revisioner, är kontrollerna riktade mot specificerade personer eller handlingar och vid generella kontroller är dessa inte specificerade. Metoderna har upprepade gånger varit föremål för diskussioner och försök att förenkla skatteförfarandet och öka rättssäkerheten för den enskilde. Regeringen tillsatte den 8 mars år 2012 en utredning med uppgiften att framställa förslag för en ökad rättssäkerhet i skatteförfarandet. Uppdraget var att undersöka områdena skatte- och tulltillägg, ersättning för kostnader och ombud samt tredjemanskontroller. Denna studie har bland annat på grund av utrymmesskäl avgränsats till att undersöka utredningens förslag som avser ökad rättssäkerhet vid tredjemanskontroller samt till SKV som kontrollerande myndighet. Hänsyn kommer således inte tas till Tullverket som kontrollerande myndighet. Tredjemanskontrollförfarandet har upprepade gånger genom åren varit föremål för kritik och diskussioner. Inte minst för att generella tredjemanskontroller ansetts olämpliga på grund av att den kontrollerade inte har vetskap om att denna är eller har varit föremål för kontroll samt att förfarandet ansetts strida mot integritetsskyddet i RF och rätten till privat- och familjeliv i EKMR. Det har därav ansetts att behov av förändring föreligger. Utredningen skulle således undersöka och lämna förslag för att öka rättssäkerheten för den enskilde men med hänsyn till att tredjemanskontroller, i dessa inbegripet generella tredjemanskontroller, alltjämt skulle kvarstå som metod i SKV:s kontrollverksamhet. Det fordrades följaktligen av utredningen att genomföra en proportionalitetsavvägning mellan skyddet för den enskildes integritet och SKV:s kontrolleffektivitet. I denna studie har fokus lagts på SOU 2013:62 och de remissyttranden som inkommit med anledning av förslagen. Utredningen föreslog att beslutsordningen vid generella tredjemanskontroller ska stå oförändrad med SKV som beslutsfattande instans och att det ska förtydligas i lagtext att SKV ska förhålla sig till proportionalitetsprincipen vid beslut om generella tredjemanskontroller. Utredningen föreslog även att det ska förtydligas i lagtext att SKV endast får eftersöka handlingar och uppgifter som omfattas av beslutet men att överskottsinformation som anträffats spontant får användas. Vidare angav utredningen att det inte behövs något förtydligande i lagtext avseende att SKV ska beakta proportionalitetsprincipen vid val av metod och val av kontrollobjekt. Utredningen angav även att det inte behöver införas någon underrättelseskyldighet för SKV gentemot den kontrollerade om informationen som inhämtats ändå inte är avsedd att läggas till grund för beslut om beskattning. Vidare föreslogs ett införande i lagtext avseende att den kontrollerade ska ges möjlighet att begära handlingar och uppgifter undantagna från att läggas till grund för beslut om beskattning i samband med en underrättelse, det vill säga efter att kontrollen ägt rum och under förutsättning att informationen kommer läggas till grund för beslut om beskattning. Flertalet remissinstanser ansåg att utredningen var bristfällig, att förslagen inte innebar någonting nytt i sak samt att en ny utredning bör tillsättas med uppdrag att öka rättssäkerheten i skatteförfarandet. I studiens avslutande delar redovisas en pro et contra-analys av förslagen med utgångspunkt i remissyttrandena, egna slutsatser avseende förslagen samt allmänna avslutande kommentarer. I dessa delar lämnas egna förbättringsförslag för att ytterligare öka rättssäkerheten, eftersom utredningen enligt min mening får anses bristfällig i flera avseenden.