The final thesis deals with computerized book-keeping and accounting software evaluation. The thesis is devided into 5 chapters. The initial four chapters are focused on history of book-keeping, legal regulation of computerized book-keeping, ICT impact on book-keeping and accounting software selection criteria. The last chapter is dedicated to the evaluation of the specific accounting software ACONTO.

Företagsledare ställs inför mängder av beslut varje dag. Dessa beslut kan både påverka företagets verksamhet och samhället i stort. På senare tid har nya normer kring hållbarhetsarbete växt fram och större krav ställs på företag att anpassa sig till nya normer som etableras. Misslyckas företag att anpassa sig till krav som ställs från samhället och intressenter riskerar företag att förlora sin legitimitet. Ett sätt för företag att visa sig legitima är genom de beslut som tas, till exempel vid val av leverantör. Syftet med studien är att öka förståelsen för vilka beslutskriterier små och medelstora företag (SME-bolag) prioriterar i beslutsprocessen vid val av leverantör och skapandet av legitimitet. Således avser studien att bidra till kunskapsutveckling kring företags beslutsprocesser i förhållande till legitimitetsteorin samt beslutsteorier. För att uppnå syftet med studien har en kvalitativ forskningsstrategi tillämpats och tio företagsledare i värmländska SME-bolag har intervjuats gällande hur beslutsprocessen ser ut i deras företag. Studien visar att beslutsprocesser i värmländska SME-bolag varierar med hög grad beroende på vilken situation företaget ställs inför. Även graden av rationalitet i beslutsprocessen samt vilka beslutskriterier som beaktas varierar mellan företag och beroende på situation. Företagsledarna uppvisar en medvetenhet kring vilka normer som finns i samhället, men upplever att kraven från den närmsta kretsen, i form av kunder, inte omfattar hållbarhet i någon större utsträckning. Istället ställs krav på kvalitet, service och professionalism. Enligt företagarna är detta vad som i stor utsträckning påverkar de beslut som tas gällande val av leverantör och i sin tur även företagets legitimitet. / Business leaders are faced with a multitude of decisions every day. These decisions can both affect the company's operations, but also the society as a whole. Recently, new standards regarding sustainability have emerged and greater demands are placed on companies to adapt to the new standards. If companies fail to adapt to the demands of society and stakeholders, the company risks losing its legitimacy. One way for a company to prove its legitimacy is through the decisions that are made, for example when choosing a supplier. The purpose of this study is to increase the understanding for which decision criteria small and medium sized enterprises (SME) prioritize when choosing a supplier and creating legitimacy. Thus, the study intends to contribute to knowledge development about companies' decision-making processes in relation to the theory of legitimacy and decisions theories. To achieve the purpose of the study, a qualitative research strategy has been applied and ten company leaders in SMEs in Värmland have been interviewed regarding how the decision-making process in their companies looks like. The study shows that decision-making processes in SMEs in Värmland vary greatly depending on the situation the company is faced with. The degree of rationality in the decision-making process as well as which decision criteria that is important also varies between companies and depending on the situation. Business leaders show an awareness of the norms that exist in society, but feel that the requirements from the closest circle, in terms of customers, do not include sustainability to any great extent. Instead, demands are made on quality, service and professionalism. According to the entrepreneurs, this is what mainly affects the decisions made regarding the choice of supplier and in extension also the company's legitimacy.

L’objectif des travaux relatés dans ce manuscrit est de proposer une méthodologie qui garantit une réduction du nombre de critères de sélection de partenaires à utiliser (donc de ressources à consommer), tout en permettant de choisir les critères les plus représentatifs pour l’utilisateur. L’ensemble des critères ainsi choisi par l’utilisateur à travers un paramètre de contrôle, n’influence pas le classement des partenaires potentiels ou s’il l’influence, celle-ci est maîtrisée et connue par l’utilisateur. La méthodologie s’appuie sur une structuration de critères faisant appel à la notion de distance causale ou sémantique. Pour ce faire, les algorithmes de « Dijkstra » et de Classification Ascendante Hiérarchique (CAH) ont été utilisés de manière successive. Cette démarche de structuration est appliquée à un ensemble de 101 critères de sélection. Les résultats sont interprétés afin d’en démontrer la portée dans le processus de recherche de partenaires / The objective of the research performed here is to propose a methodology that guarantees a reduction in the number of criteria for selecting partners to use (i.e. reduction of resource consumption) while allowing to choose the most representative criteria for users. The set of criteria chosen in this way does not influence the ranking of potential partners at all, or the influence is mastered and known by the user who has to interact with the algorithm. The methodology looks structuring criteria using the causal or semantic distance. To achieve this, the algorithms of "Dijkstra" and Agglomerative Hierarchical Clustering (AHC) have been used in sequence. This structuring is applied to a set of 101 criteria. The results are interpreted to demonstrate how the selection process can be optimized for a given usage scenario

This study is focused on real estate funds formed in Germany and has two major purposes: first to investigate the liquidity crisis and followed change of the legal framework for German real estate funds and secondly to demonstrate the impact on investment selection criteria of German real estate investment companies . By both quantitative and qualitative methods the thesis approaches those two different purposes. The quantitative part provides theoretical background about the construct of open-end and closed-end real estate funds and about the triggers and effects of the liquidity crisis. The qualitative part consists of an online survey that was sent to German real estate investment companies in which respondents indicated their preferred criteria for real estate investment opportunities. Furthermore telephone interviews on this topic were conducted with four German real estate investment experts. In the end the findings from the survey and the interviews are applied to a case study about a trophy asset in Luxembourg, in order to analyze if this property meets the investment criteria of German real estate funds. The survey and the conducted interviews indicate that German real estate investment companies have adapted to the risk-averse investment behaviour of investors and preferably make safe haven investments in terms of the investment style, the location of the real estate asset and the characteristics of the property itself and its tenants. The case study as well confirms this result.

Background: Collaboration between humanitarian organisations and commercial as well as humanitarian logistics service providers has become of utmost importance when outsourcing logistics activities. Selection criteria for choosing suitable logistics service providers areessential for the success of outsourcing collaboration and disaster operations. Yet, the selection of logistics service providers and the influencing factors for the development of outsourcing collaboration have been neglected by existing literature. Thus, there is a need to generate knowledge about the correlation between collaborative outsourcing and humanitarian logistics. As the UN system is the most relevant humanitarian system for responding to disasters, this case was chosen to provide the study context. Purpose: The purpose of this thesis is to examine the outsourcing collaboration between humanitarian organisations and commercial as well as humanitarian logistics service providersin each of the disaster cycle phases, namely preparedness, response, and recovery. In particular, the selection criteria for collaboration with suitable logistics service providers when outsourcing logistics services within the context of the UN system are investigated. Method: This qualitative research employs an inductive single case study approach based on the context of the UN system. Data was collected and analysed through triangulating multiple data sources including semi-structured interviews, company reports and websites. Data from the different sources was compared and analysed by using a grounded analysis approach.  Conclusion: The study showed that the influence of the factors for outsourcing collaboration are closely connected to the humanitarian needs. This correlation affects the selection criteria for commercial and humanitarian logistics service providers and underlines the need to apply selection criteria for collaboration throughout the disaster cycle. The study further showed that the way of initiating collaboration substantially differs between the types of logistics service provider as it has an impact on the selection of logistics service providers.

Scholars in the international business field have presented various findings on international entry mode strategies, yet few were conducted on the Middle East. However, a recent study has presented a new form of entry mode used among multinational corporations (MNCs) in the Middle East where foreign companies tend to form partnership with individuals (local sponsor) rather than corporations when entering the market. The entry mode is presented as “sponsorship” entry mode, which is a new form of entry used by MNCs. It allows MNCs to enter the market in a similar way of joint venture, however, instead of finding a partner to penetrate the market MNCs are required to find a local sponsor. The thesis purpose is to examine the case of United Arab Emirates (UAE) as one of the most attractive countries for foreign investors in the Middle East. In addition, the thesis will provide a deeper understanding of the “Sponsorship” entry mode and the different criteria needed to select a local sponsor. To get a deeper understanding of the subject, a qualitative approach has been followed. Additionally, the data was collected through semi-structured interviews with senior managers and CEOs, which were based on the literature review to get rich findings. The literature review presents several theories and models that helped to analyse the data collected from the interviewees. Moreover, a conceptualize framework was added in the literature review chapter to summarise and illustrate a primary framework that provides an idea on the “sponsorship” entry mode.  By analysing the data that were collected, the outcome of the research reviled various forms of local sponsors that could be chosen based on the criteria needed to guarantee a successful entry. The findings have also provided insightful examples of different challenges that could be faced when establishing a sponsorship through a local sponsor and the different strategies used to cope with such challenges. The outcome of this study has provided a deeper understanding of the “sponsorship” entry mode and the different selection criteria needed to select a local sponsor. Finally, the thesis concluded the study by providing answers to the research questions and summarizing the answers into the revised conceptual framework.

Thesis(M.Sc. (Animal Production)) -- University of Limpopo, 2022 / Donkeys continue to play a significant role in draught power activities for both rural and urban regions in underdeveloped countries, where they are commonly employed for transportation of goods and movement of people at extremely low prices. The study sought to determine donkey farmers' breeding practices as well as donkey morphological characterization in three villages such as Thorp, Archibalt and Genau of the Blouberg Local Municipality. A total of 21 donkey farmers and 74 donkeys were used to collect data. The following Morphological traits characterized were; Head length (HL), Ear length (EL), Neck length (NL), Chest width (CW), Back length (Bal), Body length (BoL), Hips width (HW), Umbilical circumference (UC), Back height (BH), Height at the rump (HR), Thoracic circumference (TC), Chest depth (CD), Withers Height (WH), Front leg length (FLL), Cannon circumference (CC), Cannon length (CL), Cannon height (CH) and Body weight (BW). Descriptive statistics, Chi-square tests, Analysis of variance (ANOVA), Pearson correlation, and Rank Index were used for data analysis. Education level of the farmers in the three villages was significantly different (p<0.05) with the majority of farmers having secondary education. There was no significant difference (p>0.05) amongst the villages on different reasons behind keeping donkeys. The results showed a significant difference (p<0.05) in inbreeding knowledge by the farmers amongst the three villages. The selection criteria used across the three villages were not significantly different (p>0.05). Rank and Indices in selection of male donkeys looked at body size (0.39), growth rate (0.19), Draught power performance (0.14), and for overall preference in female donkeys it was body size (0.26), twinning ability (0.23) and mothering ability (0.15). Body size and growth rate where the most important traits to donkey farmers. The coat colours were not significantly different (p>0.05). In all the eighteen measured traits, only four (BaL, HW, BH and FLL) showed a significant difference (p<0.05) among the three villages. BW in male donkeys was not significantly correlated (p>0.05) with HL, EL, NL, BaL, HW, FLL, CC, CH, CL but was positively correlated (p<0.05) with BoL (r = 0.34), UC (r = 0.35), TC (r = 0.33), CD (r = 0.31), CW (0.94), BH (r = 0.41), HR (0.60), and WH (r = 0.58). BW in female donkeys was not significantly correlated (p>0.05) with NL, BaL, TC, and CL but positively significant correlated (p<0.05) with HL, EL, BoL, HW, UC, FLL and CC CW, BH, HR, WH and CH with correlation coefficient values ranging from 0.34 to 0.75. The farmers had no breeding program in place the donkeys were allowed to mate on their own without designed breeding program. Selection of donkeys to be part of the heard was based on physical attributes, such length It was concluded that donkey farmers in Genau, Archibalt, and Thorp villages engaged in breeding practices that could be valuable in construction of a community-based breeding program.

Undersökningen syftar till att jämföra två olika urvalssystem för officersprogrammet. För detta syfte ställs det gamla respektive det nya urvalssystemet mot kadetternas studieresultat. Urvalskriterierna till dessa urvalssystem korreleras mot studieresultatet i en korrelationsmatris. Därefter undersöks de uppmätta sambanden medelst semi-partiala korrelationsmått och konfidensintervall. Detta skapar belägg för att det föregående urvalssystemet var effektivare än den nya för att välja ut kadetter med förmåga att tillgodogöra sig utbildningen. Det urvalskriterium med starkast samband med studieresultatet är gymnasiebetyget, vilket även är beprövat i civila sammanhang. Vill Försvarsmakten premiera individer som har bättre förutsättningar för att tillgodogöra sig den gemensamma teoretiska utbildningen vid officersprogrammet bör den nuvarande viktningen av urvalssystemet ändras för att premiera gymnasiebetyget. / The aim of this study was to compare two different systems for selection criteria for the Swedish officers’ programme. In order to compare the old respectively the new system for cadet selection, the cadets’ achievements were compared to their selection criteria. The systems selection criteria were correlated to the cadets’ achievements in a correlation matrix. Thenceforth the connections were further investigated by semi-partial correlations and confidence intervals. In the study, there is evidence which indicates the previous system’s superior effectiveness compared to the new system; for example, regarding selection of cadets likely to benefit from the Programme. The selection criterion with the strongest connection to the cadet achievement was the cadets’ high school grades, which also seems to be a good indicator for predicting student achievement in civilian schools. If the Swedish Armed Forces want to enhance future cadets’ study capabilities, an advised method of achieving this would be to augment the significance of high school grades for the selection criteria.

The aim of this research was to make recommendations how parents and educators can select and use audio-visual media for supporting learners with behavioural problems (LBP). A literature study was conducted on behavioural problems and on the use of audio-visual media to address these. Thereafter an empirical investigation was done by means of a case study design. A purposive sample was chosen from Grades 10 and 12 learners in Pietermaritzburg. Websites were also selected for addressing a variety of topics. The most important findings were that audio-visual media can be selected by means of five criteria related to content accuracy and appropriateness, diversity and quality. The findings indicate that visual media can stimulate cognitive skills (including problem solving and critical thinking) and reflection about the acceptance of responsibility, positive attitudes and respect for authority, among others. It is concluded that audio-visual media can be used by educators to support LBP. / Educational Studies / M.Ed. (Specialisation in Psychology of Education)

Espécies nativas de hábitos herbáceo, subarbustivo, arbustivo e liana de rápido crescimento podem exercer papel importante em práticas visando o controle de erosão para a restauração de margens de corpos hídricos, principalmente onde a regeneração natural é mais difícil, em áreas muito perturbadas, onde a declividade do terreno é mais acentuada e os processos erosivos em diques marginais são mais intensos. O presente trabalho teve como objetivo avaliar o potencial de aplicação de espécies nativas de diferentes hábitos em testes visando o controle de erosão para restauração de margens de corpos hídricos. No cap.2 foram propostos alguns critérios de seleção de espécies, com sugestão de estrutura metodológica identificando algumas \"características/atributos\" e \"funções\", bem como avaliação preliminar de 43 táxons no contexto da região de estudo. Complementarmente, foram montados alguns experimentos expeditos: cap.3: Avaliação do potencial de germinação e produção de mudas em viveiro a partir de sementes coletadas de 07 espécies nativas subarbustivas e arbustivas (citado no cap.2: \"potencial de propagação\"); e cap.4: Avaliação do desenvolvimento de 08 espécies herbáceas, arbustivas e liana, após submeter o sistema radicular destas a condições distintas de saturação hídrica do substrato (citado no cap.2: \"ambiente de ocorrência das espécies\"). Dentre os 43 táxons: 35 apresentaram características morfológicas do sistema aéreo de interesse para aplicação em experimentos visando o controle de processos erosivos, sendo: 22 de origem pluvial para proteção superficial e subsuperficial de diques marginais, outros 11 de origem fluvial e também pluvial (por meio de barreiras ou faixas vegetais em combinação com os demais tipos) para a proteção da base e bordas de diques marginais; 31 para experimentos visando a recuperação do solo: 10 leguminosas nodulíferas, 21 para cobertura e retenção de umidade; 31 para input de matéria orgânica; e 20 visando a recuperação de diversidade fornecendo recursos para a fauna (cap.2). Dentre 07 espécies avaliadas, a maioria demonstrou potencial para germinação e formação de mudas em de viveiro: 06 apresentaram tolerância ao armazenamento (24-28 meses); 02 conseguiram germinar naturalmente em viveiro em até 14 dias, com elevados percentuais de germinação e preferência por períodos mais quentes do ano para germinar, enquanto outras 02 foram mais lentas (30-60 dias); 03 espécies demonstraram requerer tratamento pré-germinativo para a quebra de dormência tegumentar (cap.3). Para 08 espécies verificaram-se 05 padrões quanto a preferências hídricas. Os resultados quanto ao desenvolvimento de biomassa nos tratamentos corroboraram com grande parte das observações em campo (cap.4). Recomenda-se a realização de estudos que elucidem o papel funcional de espécies nativas de hábitos distintos, identificando e mensurando características e/ou atributos que lhes possibilitam conter fluxos hídricos, desagregação e transporte de sedimentos, sendo os serviços ecossistêmicos de proteção do solo e controle de erosão um primeiro passo para etapas seguintes da restauração. / Native species of herbaceous habits, subshrub, shrub and liana of rapid growth may play an important role in practices aimed at controlling erosion to restore margins of water bodies, especially where natural regeneration is more difficult, as well as in very disturbed areas, where slopes are steeper and where pluvial and fluvial erosion in river banks are more intense. Considering the lack of studies with this focus, this study had the aim of evaluating the potential application of native species of different habits in tests for controlling erosion and restoring water body margins. In chapter 2 some species selection criteria were suggested as well as methodological framework identifying some \"characteristics / attributes\" and \"functions\" besides a preliminary evaluation of 43 taxa in the context of the study region. Additionally, some expeditious experimental work was done: chapter 3: Potential for germination and seedling production in the nursery with seeds collected from 07 native subshrubs and shrubs species (referring to \"propagation potential\" quoted in chapter 2) and chapter 4: Development of 08 species: subshrub, shrub and liana, after conditioning the root system of these plants through different conditions of substrate water saturation(referring to \"environment of species occurrence\" quoted in chapter 2). Among the 43 taxa: 35 showed morphological aerial or shoot system characteristics which were of interest for application in erosion control experiments, 22 of pluvial origin, for surface and subsurface river bank protection (and slopes), 11 others had fluvial and pluvial origin(through barriers or vegetable strips in combination with other types) to protect the base and edges of river banks (and slopes); 31 for soil recovering experiments, distributed as follows: 10 nodulating Fabaceae species, 21 to provide coverage and moisture retention, 31 to organic matter input; 21 for diversity recovering experiments, to supply resources for wildlife (chapter 2). Among the 07 species assessed, most of them demonstrated germination potential as well as potential for seedling formation in the nursery: 06 tolerated storage (24-28 months), 02 were able to germinate naturally in the nursery within 14 days with high germination rates and preference for warmer periods of the year to germinate, while the other 02 were slower (30-60 days); 03 species required pre germination treatments for breaking cutaneous dormancy (chapter 3). For 08 species 05 patterns of hydric preferences were observed. The results for biomass development along the treatments corroborate withgreat part of the field observations (chapter 4). In the future we recommend that studies to elucidate the functional role of native species of different habits be carried out, they should identify and measure features and / or attributes that enable the plants to contain hydric flows, sediment transport and retention. These ecosystem services of soil protection and erosion control are the first step towards next restoration stages.