Post-Soviet Azerbaijan is often portrayed as a very secular country. Thus the mobilization of mosque communities in the late 1990s and their conflictual relationship with the authorities came as a surprise. The main aim of the dissertation is to shed light on this mobilization, focusing on the Sunni Abu Bakr and the Shi’ite Juma mosque communities in Baku. On the premise that Islamic mobilization may be interpreted as a “social movement”, internal, contextual and interactional aspects of mobilization have been studied. The analysis is chiefly based on interviews conducted in Baku in 2004/2005 with Imams, worshippers, religious and secular authorities. The study finds that young people looking for new approaches to religion have been drawn to these communities, where they encounter an independent, educated, conscientious clergy and, indeed, a “new” religion. This “sovereign” Islam does not go down well with authorities who fear politicization of religion. The Soviet heritage has provided them with a view of religion as something that should not be publicly displayed and with the institutions to control religion. Another key feature whose impact on state policy towards religious organizations cannot be underestimated is the fear of imported radicalism. A look at Islamic mobilization in North Caucasus, Tajikistan and Uzbekistan reveals many similarities, yet one momentous difference is the harsher repression in these contexts, which decreases the chances of a non-radical mobilization. The thesis concludes that the role of the state in mobilization processes in non-democratic contexts is crucial but counterintuitive, as the regimes’ efforts to stop the mobilization of movements actually leads to its intensification. In Azerbaijan, official pressure brings community members closer together and strengthens their resolve, rather than putting an end to mobilization. It also puts a spotlight on these communities which lights up the way for others in search of something new.

Regeringen gav år 2007 en grupp i uppdrag att leda förenklingen gällande enklare redovisning som en del av det stora förenklingsarbetet i Sverige. Förenklingsarbetet går ut på att sänka de administrativa lagreglerade kostnaderna för svenska företag med 25 procent till 2010. Under 2008 presenterades en av åtgärderna inom förenklingsarbetet; ”Delbetänkandet om Enklare redovisning – SOU 2008:67”. Några av de föreslagna förändringarna innebära att normgivande organ och i synnerhet Bokföringsnämnden ges mer ansvar genom utökad normgivning. I och med att förslaget presenterar flera ändringar som kan påverka företag, intressenter och revisorer, var det intressant att undersöka remissinstansernas svar och kommentarer till utredningen. Samtidigt var det intressant och se hur revisorer ser på utredningen, då de ofta har en annan insynsvinkel. Syftet lyder därför som följer: Syftet med denna uppsats är att undersöka hur revisionsbolag och remissinstanser till SOU:n uppfattar förslaget om Enklare redovisning (SOU 2008:67). Undersökningen är gjord utifrån en så kallad fenomenografisk metod, vilket innebär att det endast är remissinstansernas och revisorernas uppfattningar som har undersökts – inte hur det faktiskt är. En stor del av arbetetstiden har distribuerats till att läsa, tolka och förstå utredningen samtidigt som mycket av innehållet har fått kompletterats och undersökts i annan litteratur. Intervjuerna har gjorts via personliga möten samt internetbaserade dialoger i form av e-post. Resultatet visar att alla välkomnar förenklingsarbetet och anser att det är viktigt, då svenska företag ska ha en jämförlig konkurrensmöjlighet gentemot europeiska företag. Vissa av aspekterna, såsom borttagandet av det vanliga årsbokslutet, har bemötts positivt av remissinstanserna, men inte från revisorerna. Slutsatsen av detta är att från ett bredare intressentperspektiv, spelar inte det vanliga årsbokslutet en avgörande roll. Borttagandet av förvaltningsberättelsen för mindre företag anses som onödigt då den mesta informationen ändå kommer att bibehållas i noterna. Då de flesta mindre företag har mer eller mindre standardiserade förvaltningsberättelser, innebär det ändå ingen förenkling, utan kanske till och med en försvåring. / During 2007, the Swedish government issued a group to be in charge of the simplification regarding simpler accounting as a part of the large simplification in Sweden. The goal is to lower the administrative costs that are regulated by law with 25 per cent until 2010. During 2008, one of the Swedish Government Official Reports regarding the simplification was presented named; ”Delbetänkandet om Enklare redovisning – SOU 2008:67”. Some of the suggested changes would result in that normative organs, and especially the Swedish Accounting Standard Board, should be given more responsibility through standardsetting. Since the proposal presents several changes that could affect companies, interested parties and auditors, the authors found it interesting to investigate the answers and comments from consultation bodies of the proposal. At the same time, it was interesting to investigate how the auditors perceive the proposal, since they often has another point of view. The purpose is therefore: The purpose with this thesis is to investigate how auditing firms and consultation bodies to the Swedish Government Official Report perceive the proposal regarding simplified accounting. (SOU 2008:67) The investigation is done from a phenomenographical method, which means that it is only the consultation bodies and the auditors’ perception that is investigated – not how the reality actually is. A large part of the working hours has been distributed to read, interpret and understand the investigation. At the same time, a lot of the content had to be complemented and investigated in literature. The interviews have been done through face-to-face dialogues and via e-mail dialogues. The result shows that everyone welcomes the simplification and believes it is important, since Swedish companies should have an even chance towards the rest of Europe when it comes to competition. Some of the aspects, such as the removal of the “ordinary” annual accounts, have been treated positively from the consultation bodies, but not from the auditors. The conclusion from this is that from the interested parties’ point of view, the ordinary annual accounts are not considered to be of great importance. The removal of the management report for smaller companies is perceived as unnecessary, since most of the content will be kept and placed in the notes. Since most of the smaller companies have more or less standardized management reports, will the change not result in a simplification, but perhaps instead make it even more difficult.

Swedish postwar aid to Germany from 1945 to 1954 is described and analyzed, especially as an expression of Swedish attitudes developed over a long period of societal evolution. As early as 1943/44 both Swedish voluntary agencies and the Swedish government began to plan program of postwar aid to Germany. Older and more recent attitudes to Germany, the views of Germans living in exile in Sweden and the intentions of the Western allies toward a conquered Germany were central in determining the nature and scope of Swedish aid. Programs incorporated the values of traditional Christian charity, secularized philanthropy and applied methods developed for emergency aid abroad and for social assistance at home. The new concept of the welfare state, strong in Sweden at the time, led to aid also being aimed toward long-term socio-political goals. Children, young people, mothers, refugees, displaced persons and what was regarded as the German elite were the main recipients of various aid efforts. In the atmosphere of the Cold War, aid came to be increasingly directed to West Germany. Postwar aid, with Germany as the main non-Scandinavian recipient, was Sweden's first experience as a long-term aid donor. While the efforts of voluntary agencies were concen­trated abroad, the Swedish welfare state developed rapidly at home, leaving no room for privately sponsored social work. Even after 1950/54, therefore, the work of Swedish voluntary agencies was directed at needs abroad, mainly to so-called undeveloped countries outside Europe. The premises underlying such aid and its contents were largely the same as for postwar aid to Germany. / digitalisering@umu

Vorliegende Arbeit untersucht – nach intensiver Datenanalyse und -klärung – die ersten eineinhalb Jahrzehnte Transition in Ostdeutschland ökonometrisch. Im Mittelpunkt stehen dabei die Interaktionen zwischen der allgemeinen Wirtschaft und den Krankenhäusern sowie – auf Basis der Hauptdiagnose – den in Krankenhäusern behandelten Krankheiten. Verschiedene, in den politischen Diskussionen zur Effizienz der Krankenhäuser übliche Indikatoren werden verglichen und auf ihre Eignung zur adäquaten Beschreibung von Krankenhauskosten und -leistungen geprüft. Durch Einbeziehen der Daten aus Rheinland-Pfalz wird herausgearbeitet, welche der Veränderungen in Ostdeutschland transitionsbezogen sind und ob und wie sich die transitionsbezogenen von eher transitionsunabhängigen Veränderungen trennen lassen. Dazu werden den Daten – jährlich erhobenen Angaben zu einem jeden Krankenhaus bzw. jedem Kreis des Untersuchungsgebietes – Paneldatenmodelle angepasst. Ergänzt um deskriptive Statistiken, Graphen und Choroplethenkarten sind diese Modelle Grundlage einer wirtschaftswissenschaftlichen Interpretation der Veränderungen zwischen 1992 und 2005. Größten Einfluss auf die Krankenhäuser in Ost- wie in Westdeutschland haben die sich verändernden Rahmenbedingungen, zuvörderst die etappenweise Ablösung einer budgetbasierten Krankenhausfinanzierung durch eine, die auf Fallpauschalen für die verschieden schweren Krankenhausfälle (per diagnose related groups – DRG) basiert. Bereits die um das Jahr 2000 unter den Ärzten und Krankenhausmanagern beginnende Diskussion um die Fallpauschalen führt zu erheblichen Veränderungen bei der ärztlichen Diagnosestellung (bzw. -kodierung), diese Veränderungen werden diskutiert. Vor allem den Besonderheiten der Finanzierung des deutschen Gesundheitswesens ist es geschuldet, dass die Transition für die ostdeutschen Krankenhäuser sehr schnell zu einem den westlichen Krankenhäusern ähnlichen Leistungs- und Kostenniveau führt und dass mikroökonomische Unterschiede in Wirtschafts- und Sozialparametern kaum Einfluss auf die Krankenhäuser haben. / This research investigates the first 15 years of East Germany’s transition from an econometric perspective. Primary interest of the investigations lies with the potential interactions between the overall economic situation and the hospitals as well all the hospital treated patients. Economic and legislative discussions of hospital efficiency are heavily based on economic indicators. Common indicators are compared for their usefulness in describing hospital efforts and costs. By incorporating data of one of the West German federal states – Rhineland-Palatinate – distinctions can be made between transition and non-transition related changes. Panel data regression models are applied to yearly hospital and district economic data. Their interpretation is supported by descriptive statistics, graphs and choropleth maps. The hospitals of both East and West Germany are heavily influenced by the changes of the political and economic environment – most particularly by the transition from the budget-based financing to the lump compensation (DRG) based reimbursement. The data reveals that the year 2000 marks both the beginning of hospital physicians’ and managers’ discussion of the upcoming DRG system as well as the beginning of major changes in diagnosing (or diagnose coding) – these changes are discussed. Above all other it is the financing particularities of the German health care system that East Germany’s hospitals minimized the gap to their West German counterparts quite quickly with regard to performance and costs; microeconomic differences between districts have only minor influence on the hospitals.

Abstract   Title: Från neutralitet till öppenhet? – En studie av säkerhetspolitikens utveckling i Sverige efter kalla krigets slut Author: Jens Kindh Supervisor: Patric Lindgren Linnaeus University Department of Political Science Spring term 2012   When the Cold War ended, a new security situation was unfolded in Sweden. The purpose of this thesis is to describe and compare how the Swedish security policy is organized and how it has changed since the Cold War ended. To do that, I’m going to try answer the following questions: How is the Swedish security policy organized? What defence resolutions have affected the Swedish security policy after the Cold War ended? How has different political actions made its impact on the Swedish security policy after the Cold War ended? My theory is to try explain how the Swedish security policy has changed after the Cold War through a realism security perspective called traditional security, which refers to a realistic construct of the states security policy. Furthermore, to explain Sweden’s security policy and its changes, I’m going to use the three defence resolution from 1996, 2000 and 2009. In addition, books and articles will also be used to explain how Sweden’s security policy is conducted and how it was developed after the Cold War ended. The results showed that Sweden’s security policy has gone through some substantially changes.   Words: 11 854   Keywords: Sweden, Security policy, Sweden after the 1990s, Official, Swedish defense resolutions,

Abstract This study aims to investigate the level of user satisfaction of the official document integration system for fundamental government institutions. Subjects of this study include administrative personnel of each level of schools of Kaohsiung County Government. Adopting the questionnaire method, a total of 156 effective questionnaires were collected with a return rate at 77.61%. Through a self-designed questionnaire entitled, ¡§Questionnaire on the level of satisfaction for the use of official document integration system¡¨ with items including information quality, system quality and service quality as the research tool, this study employs SPSS as the analysis tool and the statistic methods include reliability analysis, factor analysis, descriptive analysis, one-way ANOVA, independent t-test and Pearson product moment correlation analysis. The findings include: 1. There are no significant differences among each factor of variables such as information quality, system quality and service quality for the subjects of different ¡§gender¡¨, ¡§educational level¡¨, ¡§years of service¡¨, ¡§number of changes¡¨ and ¡§number of years of using the system¡¨. 2. Other than a significant difference on the level of satisfaction for the use of information, there are no significant differences among each aspects of variables such as system quality and service quality for subjects of different ¡§position¡¨, ¡§scale of school¡¨ and ¡§location of school¡¨. 3. Other than a significant difference on the level of satisfaction for electrical exchange and function operation, there are no significant differences in other factors in the service quality aspect for subjects ¡§with or without file management personnel¡¨. 4. Other than a significant difference on the level of satisfaction on the use of interface and customer service quality, there are no significant differences in the factors in the information quality aspect for subjects at different ¡§level of use of the system¡¨. 5. There are positive correlations among information quality, system quality and service quality. When the correlation index increases, it influences the level of satisfaction for the users on the official document integration system. In addition, the conclusions, limitations and suggestions are furthered described and investigated according the research findings.

<p>Regeringen gav år 2007 en grupp i uppdrag att leda förenklingen gällande enklare redovisning som en del av det stora förenklingsarbetet i Sverige. Förenklingsarbetet går ut på att sänka de administrativa lagreglerade kostnaderna för svenska företag med 25 procent till 2010. Under 2008 presenterades en av åtgärderna inom förenklingsarbetet; ”Delbetänkandet om Enklare redovisning – SOU 2008:67”.</p><p>Några av de föreslagna förändringarna innebära att normgivande organ och i synnerhet Bokföringsnämnden ges mer ansvar genom utökad normgivning. I och med att förslaget presenterar flera ändringar som kan påverka företag, intressenter och revisorer, var det intressant att undersöka remissinstansernas svar och kommentarer till utredningen. Samtidigt var det intressant och se hur revisorer ser på utredningen, då de ofta har en annan insynsvinkel. Syftet lyder därför som följer:</p><p><p><em>Syftet med denna uppsats är att undersöka hur revisionsbolag och remissinstanser till SOU:n uppfattar förslaget om Enklare redovisning (SOU 2008:67).</em></p><p>Undersökningen är gjord utifrån en så kallad fenomenografisk metod, vilket innebär att det endast är remissinstansernas och revisorernas uppfattningar som har undersökts – inte hur det faktiskt är. En stor del av arbetetstiden har distribuerats till att läsa, tolka och förstå utredningen samtidigt som mycket av innehållet har fått kompletterats och undersökts i annan litteratur. Intervjuerna har gjorts via personliga möten samt internetbaserade dialoger i form av e-post.</p><p>Resultatet visar att alla välkomnar förenklingsarbetet och anser att det är viktigt, då svenska företag ska ha en jämförlig konkurrensmöjlighet gentemot europeiska företag. Vissa av aspekterna, såsom borttagandet av det vanliga årsbokslutet, har bemötts positivt av remissinstanserna, men inte från revisorerna. Slutsatsen av detta är att från ett bredare intressentperspektiv, spelar inte det vanliga årsbokslutet en avgörande roll. Borttagandet av förvaltningsberättelsen för mindre företag anses som onödigt då den mesta informationen ändå kommer att bibehållas i noterna. Då de flesta mindre företag har mer eller mindre standardiserade förvaltningsberättelser, innebär det ändå ingen förenkling, utan kanske till och med en försvåring.</p></p> / <p>During 2007, the Swedish government issued a group to be in charge of the simplification regarding simpler accounting as a part of the large simplification in Sweden. The goal is to lower the administrative costs that are regulated by law with 25 per cent until 2010. During 2008, one of the Swedish Government Official Reports regarding the simplification was presented named; ”Delbetänkandet om Enklare redovisning – SOU 2008:67”.</p><p>Some of the suggested changes would result in that normative organs, and especially the Swedish Accounting Standard Board, should be given more responsibility through standardsetting. Since the proposal presents several changes that could affect companies, interested parties and auditors, the authors found it interesting to investigate the answers and comments from consultation bodies of the proposal. At the same time, it was interesting to investigate how the auditors perceive the proposal, since they often has another point of view. The purpose is therefore:</p><p><p><em>The purpose with this thesis is to investigate how auditing firms and consultation bodies to the Swedish Government Official Report perceive the proposal regarding simplified accounting. (SOU 2008:67)</em></p><p>The investigation is done from a phenomenographical method, which means that it is only the consultation bodies and the auditors’ perception that is investigated – not how the reality actually is. A large part of the working hours has been distributed to read, interpret and understand the investigation. At the same time, a lot of the content had to be complemented and investigated in literature. The interviews have been done through face-to-face dialogues and via e-mail dialogues.</p><p>The result shows that everyone welcomes the simplification and believes it is important, since Swedish companies should have an even chance towards the rest of Europe when it comes to competition. Some of the aspects, such as the removal of the “ordinary” annual accounts, have been treated positively from the consultation bodies, but not from the auditors. The conclusion from this is that from the interested parties’ point of view, the ordinary annual accounts are not considered to be of great importance. The removal of the management report for smaller companies is perceived as unnecessary, since most of the content will be kept and placed in the notes. Since most of the smaller companies have more or less standardized management reports, will the change not result in a simplification,</p><p>but perhaps instead make it even more difficult.</p></p>

The Gloria Evangelina Anzaldúa Papers, 1942-2004 are located in the Benson Latin American Collection at the University of Texas at Austin. They contain published and unpublished works along with photographs, correspondence, artwork, notes, interviews, etc. As a woman of color who is interested in issues of social justice, disrupting dominant ideological binaries, and intersections of race, class, and gender, Anzaldúa has much to offer the field of rhetoric and communication studies. The purpose of the study is to derive Anzaldúa’s theory of social change. As a woman of color, Anzaldúa simultaneously aligns and differentiates herself from the Chicano movement and the feminist movement. Citing her, and other Chicana feminists concerns, she uses a theory of the B/borderlands as a generative theory from which she theorizes using nepantla and images. Her theory of social change is implicit and available to rhetors upon an examination of the official and unofficial texts available in her archive. Diana Taylor’s concepts of the archive (official texts) and the repertoire (unofficial performances and iterations) are used to examine Anzaldúa’s archival collection. The artifacts included an examination of Anzaldúa’s birth certificate and corrections compared with a short story “Her Name Never Got Called.” In addition a documentary Altar is examined and compared with conversations that led to its creation. An analysis of Anzaldúa’s archive suggests that there is an oscillation between the official archives and the unofficial performances. These movements reveal Anzaldúa’s favor for images as instrumental in her theory-making process; they reveal her imagistic theory of social change. Applying a theory of discourse from the borderlands that emerges out of the archive of Anzaldúa will make rhetoricians better equipped to study texts that speak back to dominant discourses and refuse oppressive binaries. / text

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Post-Soviet Azerbaijan is often portrayed as a very secular country. Thus the mobilization of mosque communities in the late 1990s and their conflictual relationship with the authorities came as a surprise. The main aim of the dissertation is to shed light on this mobilization, focusing on the Sunni Abu Bakr and the Shi’ite Juma mosque communities in Baku. On the premise that Islamic mobilization may be interpreted as a “social movement”, internal, contextual and interactional aspects of mobilization have been studied. The analysis is chiefly based on interviews conducted in Baku in 2004/2005 with Imams, worshippers, religious and secular authorities. The study finds that young people looking for new approaches to religion have been drawn to these communities, where they encounter an independent, educated, conscientious clergy and, indeed, a “new” religion. This “sovereign” Islam does not go down well with authorities who fear politicization of religion. The Soviet heritage has provided them with a view of religion as something that should not be publicly displayed and with the institutions to control religion. Another key feature whose impact on state policy towards religious organizations cannot be underestimated is the fear of imported radicalism. A look at Islamic mobilization in North Caucasus, Tajikistan and Uzbekistan reveals many similarities, yet one momentous difference is the harsher repression in these contexts, which decreases the chances of a non-radical mobilization. The thesis concludes that the role of the state in mobilization processes in non-democratic contexts is crucial but counterintuitive, as the regimes’ efforts to stop the mobilization of movements actually leads to its intensification. In Azerbaijan, official pressure brings community members closer together and strengthens their resolve, rather than putting an end to mobilization. It also puts a spotlight on these communities which lights up the way for others in search of something new.