The ambition with this study is to look into and create an understanding for how an intranet can work as a support system in work processes in capacity as a source of knowledge. We want to enhance the understanding for which kind of knowledge that can be coded in and transmitted by an intranet, and which that is lost in this process. We also want to clarify what it takes to get this knowledge, in collaboration with the intranet, to support the work in an organization. It is a qualitative case study at a Swedish bank. It consisted of semi standardized, half structured interviews with five people in one of the bank?s local offices.

Abstract The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet.The study includes four fictitious groups of companies based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation.Relevant key numbers have been calculated according to both perspectives and then compared. A total of three semi structured interviews have been carried out two with representatives for the real groups of companies and one with a chartered accountant.

The purpose of this master`s thesis is to examine how the contemporary changes in society display itself in the network Ecumenical Forum of European Christian Women EFECW and to increase the understanding of networks. My main questions are: What does the networks structure look like? What does the networks relationships look like? How is identity created in the network and what types of identities is created? The objectives are reached by using two methods, qualitative inquiries and document analysis. The inquiries were carried out to nine members in the network of different countries. The theoretical framework of the thesis is Manuel Castells theories of the network society, and the study is also placed in context by a presentation of previous research on the field.

Communicative recycling, to repeat utterances uttered by oneself or others, is a common phenomenon in all societies and languages. The talk of persons with autism often features recycling. The aim of this study was to identify different forms of recycling in communication involving a boy with autism and to describe its functions. Communication between the boy with autism, who used Picture Exchange Communication System (PECS) to communicate, and his parents and teachers was videotaped. The conversations took place in familiar settings, in the boy?s home and at his pre-school.

This study focused on how local politicians in Kalmar perceive journalists and their intertwined relationship. We based our study on the theoretical understanding of today?s media-centric democratic society. The ?adversary model? offered an understanding of the intricate relations between politicians and journalists.

The purpose of this thesis was to investigate whether accounting quality is a priced factor by investors. The event studied is the release of year-end result and the release of the annual report. To assess accounting quality a sample of 30 companies listed on the Stockholm Stock Exchange during 2003 to 2007 are studied. We assess accounting quality by the absolute size of discretionary accruals using the modified Jones model developed by Dechow et al. (1995).

Abstract: The purpose of this study is to examine whether companies listed at Nasdaq OMX Stockholm (Stockholmsbörsen) sanctioned by the legal unit Nasdaq OMX Disciplinary Committee (Disciplinnämnden), could be distinguished from the remaining companies that have not been sanctioned. As Stockholmsbörsen is the most influential unit when trading shares in Sweden, listed companies need to behave in legal aspects. Actions and decisions that affect investors do also influence the listed companies and their performance. Some companies might be tempted to manipulate financial statements and public information to retain stakeholders; other miss to report properly without being fraudulent. To control this, the legal unit Disciplinnämden is introduced.

The aim of this thesis is to examine librarians' view on the knowledge and competence required at a small public library and how they look upon their education in retrospect. Library education in the 1970's and 1980's was mainly practical, a vocational training, but since 1995 the education results in an academic degree in Library & Information Science. Due to this, we focus on the ongoing generation shift in Swedish libraries as an aspect of knowledge and education. The empirical study is based on interviews with librarians working in minor public libraries. The informants form two groups, based on their education; ?old? ones and ?new? ones.

A prerequisite of an international exchange of information is multilingual tools for information retrieval, such as the multilingual thesaurus. There is an ongoing discussion about the construction of, and the guidelines for, multilingual thesauri. In recent years the praxis as defined in ISO 5964 Guidelines for the establishment and development of multilingual thesauri 1985 has been the topic of a scientific discussion. It has been about how equivalence across languages is to be established when it comes to concepts, terms and relational structures. This masters thesis treats the praxis and practice of multilingual thesaurus construction.

Syftet med denna studie var att undersöka de anställdas vid blivande Linnéuniversitetet stöd för fusionen av Växjö universitet och Högskolan i Kalmar. Vidare undersöktes bland annat vilken effekt olika faktorer som information, möjligheten att delta samt tilliten till högsta ledningen hade på stödet för fusionen. En enkätundersökning gjordes med ett slumpmässigt urval med 185 deltagare varav 95 var från Växjö universitet och 90 från Högskolan i Kalmar. Enkäten var baserad på fem mätinstrument: a) Leader-Member Exchange, b) information, deltagande och tillit till högsta ledningen, c) öppenhet för jobbförändringar, d) individens uppfattning av sin egen kunskapsbredd och e) motstånd mot förändring. Resultatet visade att motstånd mot förändring hade negativa samband med information, deltagande och tillit till högsta ledningen.

This paper is written as an examination paper at the University of Jönköping. The subject is chosen by Peab Sweden in Jönköping with whom further cooperation has been hold. The aim is to compare building methods and building materials in Sweden, Finland and Germany for further inspiration for Peab?s own market.BackgroundThe development of the construction industry develops new materials and methods to the market which has been forced by shorter construction times and the environment aspect. To pursue the development, further knowledge exchange should exist between the countries.

In 1993 the internal market within the European Union was formed and ensured free movement of goods, services, capital and people. This led to the removal of trade barriers between members of the European Union. When opening up for competition, price differences between countries decreased and more jobs were created. A single currency was introduced by eleven countries in 1999 with the goal of reducing transaction costs, eliminating exchange rate risk and to further simplify trade. In 2001 Greece joined the collaboration and introduced the euro.

AbstractThe aim of the present study was to investigate what kind of factors contributed to motivate a group of nurses at a nursing home in western Sweden to to perform their work. Furthermore, the authors wanted to investigate whether the staff nurses felt that the leader helped to increase or reduce the perceived motivation to perform such work, and the way in which staff nurses perceived their relationship to the leader. The study is based on Herzberg's (1959) two-factor theory, Hackman and Oldham's (1980) work designs theory and Leader-member exchange (LMX) theory, and those theories are the basis of the study's structure. The study was of a qualitative property, interviews were conducted with seven nurses and was structured, the questions concerned their subjective experience of motivating factors in their everyday work. The results of this study demonstrated that respondents experienced confirmation, the meaningfulness of the work, work colleagues, beneficiaries of care and residents' families as contributing factors to motivate them in their daily work.

All inclusive travel has become a popular way to travel abroad. When tourists pay for everything in advance their need for contact with the local people will be reduced. The consequences of this can be dissatisfaction from the local people as they are left out and do not share the financial benefits created by tourism. During the purchasing cycle of an all inclusive travel, it is possible that the tour operator can influence a sustainable development.The aim of this paper is to compare how a large and a small tour operator in their purchase of all inclusive holidays interacts with local players to create sustainable development, thereby creating a surplus value to the customer. The hypothesis is that the amount of knowledge and application of this knowledge regarding sustainable development differs in the purchase process between large and small tour operators.This paper was carried out as a case study.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.