The focus of this thesis is a specific part of Swedish library policy called library plans. A library plan is a political document created with the purpose of constituting a platform for co-operation between different library systems within a municipality, e.g. through determining and analysing the needs for library activities within municipalities in Sweden.This thesis´ aim is to investigate whether library plans are, or can be used as, a tool for change and thereby increase legitimacy for public libraries in Sweden.We have examined aspects of library plans using theories from change management to determine whether these plans include tools focusing on conditions in organisations that could result in an improved and stronger position in the society for public library. Through the use of theories from new institutionalism we opted for an understanding of the interaction between the libraries and the context in which they are part of.Upon examining 23 library plans, we discovered similarities as well as diversities among them. From our study we have drawn the conclusion that it is important to analyse the specific needs of each different municipality and to consider these individual conditions and needs when developing and composing the library plan.

Today there is an even higher demand on IT-projects success rate compared to a few years ago. IT-projects must be handled more efficiently and result in a more profitable investment. In order to make the handling of IT-projects more efficient and create profitability the developers must have a broad understanding of the IT-projects characteristics and which factors that affect the result of the projects. Changes within IT-projects are often carried out through the development of a system. Since this change is more common when it comes to IT-projects it is important to handle risk and change within these kinds of projects in order to prevent and avoid uncontrolled changes.

Purpose: The purpose of this thesis is to describe the change at Myndigheten and analyze its implementation to identify the employees' attitudes towards the change. The survey of attitudes is important to provide indicators of how they may affect the continued implementation of the process-oriented approach.Research methodology: This thesis is based on both quantitative and qualitative method. Surveys have been implemented on co-workers/employees and an interview has been implemented on a project participant.Theoretical framework: This thesis uses theories of organizations, organizational changes and attitudes.Conclusions: Both positive and negative attitudes are found for the employees and these attitudes are mainly weak. If Myndigheten makes interventions, it can help to minimize the negative consequences that the attitudes may lead to. By doing this the commitment for the change will increase, which is critical for the change to succeed..

This bachelor thesis is studying the INTERREG cooperation between Denmark and Germany, and if there has been a change to the organization and the individual conditions due to the Danish regional reform in 2007. The research method used is semi-structured interviews and the participants are a mixture of politicians and civil servants. The study is based on two themes, change in work routines and cooperation, and change in visions and targets.The participants have experienced change, both positive and negative, in work routines and cooperation and to a lesser extent in visions and targets. Preparation is the key to success and makes the transition much easier, which has been the case for Denmark. Other mentioned aspects are more work due to more complicated applications, and that the politicians so far lack a regional perspective and tend to stick to the local.

Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

The purpose of this study was to examine if atypical Parkinsonism affectsthe pragmatic ability in conversational interaction. 15 persons close to individualswith atypical Parkinsonism answered a questionnaire, "Bedömning av förändring isamtalsinteraktion", estimating experienced change in interactive skills comparedto before the disease. The study also examined if perceived change correlates withdisease duration and if perceived change differs between types of atypicalParkinsonism. The results show that at group level the participants experiencechange in many aspects of conversational interaction, particularly regardingspeech, body communication, response latency, phrase length, word finding andability to understand. There was no correlation between perceived change anddisease duration.

This bachelor thesis in European studies examines the perceived effects ofEuropeanization among officers, soldiers and seamen in the Swedish Armed Forces(SAF) through the use of semi-structured respondent interviews. The study focuses onchange in rules, values, identity and organizational changes.The study shows the most important parts of what is believed to be the biggestfactors behind the major change in the SAF during the last 20 years. The biggestfactors are shown to be the fall of the Warsaw pact and the increasing influence ofNATO in Europe. Interviews show that staff within the SAF has difficultiesseparating change coming from the EU and the above-mentioned factors, partially dueto the fact that most members of the European union are also part of NATO. Although in some areas, such as the completion of the Nordic Battlegroup, EU has played an important role and presents itself as a major factor in the ongoing change of the SAF..

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

The purpose of this thesis is to investigate the status of Swedish real estate companies in terms of financial health and risk of financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the deceleration in the economy and in the real estate sector have forced the real estate companies to make large write downs, in line with the relatively new accounting rules, IFRS. Write downs are likely to reoccur during the following periods and real estate companies will therefore probably be forced to continue to show negative results.

olikaverktygkanunderlättaimplementeringenavettaffärssystem(enterpriceresourceplanning-­?systems).Genomattappliceraenhetlighetsramverket(comonality-­?frameworkforIT-­?enabledchange)påfallstudienundersökervimedhjälpavbegreppetgränsobjekt(boundaryobjects)hursådanaverktygkanspelaenviktigrollförenlyckadimplementering.RättanpassadegränsobjektkanbidratillattskapaenförståelseförnyIT,samtintresseförattanvändaden.Efterendiskussionomdeempiriskafyndenpresenterarvirådtillpraktikerpåområdetochföreslårblandannatattverktygmedettvisuelltgränssnittärfördelaktigaimångasituationer.UppsatsensbidragtillforskningenbestårienutvecklingavenhetlighetsramverketgenomattvivisarpåhurgränsobjektpåverkardedimensionersomenligtramverketmåstegeshänsynvidenIT-­?organisationsförändring..

This study has it´s beginning in the term corporatization and what the consequences will be for the Swedish athletic club, after the implementation of it. The corporatization among the athletic clubs is a very up-to-date-topic after the ?Riksidrottsförbundets? approved the new law constitution in 1999, that gives the athletic clubs the opportunity to change their legal form. We want to create an image that explains the situation in the two athletic clubs we choose for our study. This image helps us to give examples of how the corporatization will affect them.

Conditions for Swedish forestry are expected to change in the future due to the climate. Among other things, increased production is expected in a warmer climate, mainly because of a longer growing season. With the changing climate risk of damage by such as insects, fungi and storms are expected to increase. Hence, it is of highest importance for private forest owners to spread these risks in the way they cultivate their forest. In this study a qualitative method was used to examine ten private forest owners with forest properties within Kronoberg county, Sweden in their attitudes and actions to prepare in terms of climate change and if they have been affected by the climate change debate in their forest decisions.

 IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

Purpose: The purpose with this empirical study is to investigate how many companies have chosen to apply the K2 framework and see why the remaining companies have chosen not to.Methodology: A choice of a quantitative approach has been applied to collect information and create a foundation for the problem. Furthermore a qualitative approach has been selected to cover the remains.Theoretical perspective: This section contains a presentation of the agency theory, the institutional theory, the k-project and a comparison of K2 and the existing regulation.Results: Three out of 143 companies applies BFNAR 2008:1. 13 out of 143 companies use self-generated intangible fixed assets. Out of 29 contacted companies only three know about K2. The 29 companies are from various lines of business within an area.Conclusion: The conclusion of our research is that the majority of the companies did not reject to use the K2 regulations.