In recent years, customer profitability has become a focal point of academic discussions on business performance. However, researchers remain divided as to how evaluation of customers ought to be conducted, resulting in uncertainty of how accounting systems should be adapted to prevailing conditions. This paper aims to investigate the application of customer accounting techniques and the role they play in the organisational and commercial context in which they take place. In a case study of Billerud, a Swedish company providing materials and services for packaging solutions, the interplay between customer accounting techniques and customer relationship characteristics has been examined through the application of a theoretical framework developed by Lind and Strömsten. Particular emphasis has been put on deviations from the prescribed pattern of the framework.

De senaste åren har sömnproblemen ökat i Sverige. Detta gäller även för studenter i åldern 20-24 år. Sömnbesvär hör samman med psykisk ohälsa i en ömsesidig påverkan och en av orsakerna kan vara en oregelbunden och stressfylld livsstil. Studenter är en riskgrupp för detta.Syftet med denna enkätstudie var att se om det fanns något samband mellan hur studenters dagar är strukturerade i form av schemabunden undervisning och hur deras sömnvanor ser ut. Ett annat syfte var att se om det fanns ett samband mellan studenternas självrapporterade sömnkvalitet, sömnkvantitet och deras psykiska välbefinnande.

The purpose of this study was to examine two medium-sized municipalities are working to people with intellectual disabilities the opportunity to go from daily activities to a paid employment in the regular labor. Work is seen as a civil right and is a measure of participa-tion in society. The Swedish government believes that the work must be available to all that includes people with intellectual disabilities. Even so, daily activities, the contribution of LSS is increases the most. The daily activities will offer incentives, development, and community and shall contribute to people get access to work or studies.

The purpose of this study is to review the legal situation of the psychosocial work enivronment for principals. The purpose is also to get an increased understanding for how the principals work environment can affect people involved in the swedish school. The psychosocial work environment is explained through studying European law, national law and case law. The principals work situation is studied by different sources, for example from the Work Environment Agency and a report from the Swedish School Agency. The legal dogmatic method has been applied with the legal sociology method to analyze the material.

The purpose of this study was to describe patients? experiences when living with a venous leg ulcer in physical, psychological and social perspectives. The articles used to describe this condition were found in the databases: PubMed and Cinahl. Ten articles were included in the result: five with a qualitative approach, two with a quantitative approach and three with both qualitative and quantitative approaches. The results were presented through three headings: physical, psychological and social.

The study aims to describe, compare, and analyze how managers and basic staff in disability care reflects on education and competence in the organization and from an organizational context explain how the professionalization efforts can be understood at different levels of disability care. Highlighting these questions can stimulate discussion within this field when it comes to the evaluation of competence and skills of staff working with people with various disabilities, which is also sought after in society even more today. The study is qualitative and the result is based on five semi-structured interviews with managers and basic staff in disability care. The interview questions were categorized according to the concepts that are central in this essay: competence, training, professionalism and organization.The results show that there is some doubt about what a higher competence of personnel in direct contact with the users would mean. Among the basic staff uncertainty seems to be highest.

The aim with this thesis was to study how primary school teachers perceive their mission in working with inclusive education. The aim was also to study their thoughts and experience of the Special education support. To conduct the inquiry twelve primary school teachers from two different communities in Sweden were asked to give their views of inclusive education. The central issues was how the primary school teachers interprets the concept of inclusion, the opportunities and obstacles they perceived and how the Special education support was formed in the work with inclusion in their schools. The result shows that the majority part of the primary teachers interprets the concept as a spatial or social inclusion.

This paper aims to explore the relationship between financial risk and ESG scores in order to assist investors in making investment decisions. We investigate the hypothesis that there is a relationship between the ESG score of a company, and the financial risk in terms of volatility in the relevant company?s share price. The paper is grounded in sustainability reporting and financial risk. With the world facing significant changes and natural disasters, there is an urgent need for action to mitigate environmental impacts to avoid devastating consequences.

Mergers between companies has become more and more common in Sweden and in the rest of the world with the motive to increase the competitive strength in the current markets and has an important role within organisational development of companies. When organisations merger there is not only buildings and objects that are put together but also their individual organisational structures, people, values and cultures. This can be a difficult process and can affect many people in how they think conscious as well as unconscious, feel and react.The purpose of this thesis is to gain a deeper understanding of how employees are affected following a merger when changes in the organisational culture come up, and how these changes are expressed.This thesis is delimited to investigate only one company, Skruf Snus AB and only focus on their business and employees in the region of Stockholm. The thesis contains a qualitative investigation with semi structured interviews that has been carried out with eight employees at Skruf Snus AB. The thesis is partly based on a model of Schein which describes the different levels in organisational culture and partly on some theories about reactions to change in relation to the integration between the employees following a merger.The results of the investigation indicate that with a merger the whole organisational culture is affected and therefore also the employees.

The recent development in society?s structure has given rise to a more complex reality for the Swedishbanks. There is an increased pressure from external stakeholders for the banks to take a greater socialresponsibility in society; the bank must therefore focus on both direct as well as indirect effects of itsactions. The term corporate social responsibility implies that the company does not only focus on itsfinancial status but also on values such as ethics and environment. These commitments are crystalized,more or less clearly, in the banks? lending policy?s, whom are entirely defined by the banksthemselves.The nature of the abstract CSR expression gives rise to uncertainty, both in regards to the banks ownefforts towards social responsibility but also for the external stakeholders, for which it can be quitedifficult to understand what commitments are actually made.This study aims to investigate how the Swedish banks public statements, with regards to their lendingpolicy, correlates with the actual actions carried out by the banks.

Background: Individuals in pain is something that most nurses encounter on a daily basis. Chronic physical pain is often followed by psychological pain. The total effects of chronic pain are felt by the patient as well as by close ones. The findings showed that life changed radically after getting chronic pain. Individuals and closeones both had to take every day as it came, because the degree of pain was hard to predict and could worsen at any time off the day.

This research study constitutes a critical stand, which departure from the increase in welfare, and decrease in quality of life, and is further directed to the sphere of consumption. Contemporary consumers appear to seek for components to construct their self with through consumption, consumerism has become a sphere of life, and has consequently also become a victimizing force steering the identity and self construction of consumers. The alarm bells however are echoing in Western society, and consumers are experiencing dilemmas such as fragmentation, powerlessness, uncertainty and meaninglessness.In this respect we have presented spiritualism as an applicable path of escape or alternative to the scheme of the material oriented consumption sphere. We intend to broaden the scope of the interplay between spiritualism and consumerism in the act of yoga, and we have therefore been researching: what yoga is doing to consumers, and what consumers are doing to yoga. The study is based on an existential epistemology paradigm, which emphasis on the meaning of the yoga experience attained from the subjects of research; the yoga practitioners, and therefore we have carried out three focus group discussions.

Nursing care of persons having dementia diseases affecting the frontal lobes, sets special demands on the staff, but the knowledge about how to best tailor nursing care is sparse. The aim of the study was to illuminate possibilities and difficulties in nursing care of persons having dementia diseases with frontal lobe dysfunction and was carried out as a descriptive, qualitative study, based on a review of medical records and interviews with nursing staff (n=10) that was analysed with qualitative content analysis. The difficulties were related to the patients lack of inhibition and judgement, anxiety, agitation, reduced ability to care for physical needs, egocentrism, imbalance between rest and activity, and depressed mood. The possibilities were seen in relation to the nursing staffs professional encounter, characterised by being distinct and consequent, being a step ahead, being flexible and catch the moment, being calm and create a positive atmosphere, being close and trusting and being and doing together. To receive continuous feedback and support was a prerequisite for the staffs? engagement.

Background·ADHD  is a syndrome characterized by attention deficits, difficulty of concentration, restlessness and lack of control. The number of persons diagnosed with ADBD have increased over the past few years. One reason for the increase is believed to be that the knowledge has increased in recent years and more persons can be diagnosed . As a nurse it is important to know about ADHD and how it affects the persons with it.Aim. The purpose of this autobiography study was to describe the experience of adult persons living with the disability ADHD.Method.

Nursing care of persons having dementia diseases affecting the frontal lobes, sets special demands on the staff, but the knowledge about how to best tailor nursing care is sparse. The aim of the study was to illuminate possibilities and difficulties in nursing care of persons having dementia diseases with frontal lobe dysfunction and was carried out as a descriptive, qualitative study, based on a review of medical records and interviews with nursing staff (n=10) that was analysed with qualitative content analysis. The difficulties were related to the patients lack of inhibition and judgement, anxiety, agitation, reduced ability to care for physical needs, egocentrism, imbalance between rest and activity, and depressed mood. The possibilities were seen in relation to the nursing staffs professional encounter, characterised by being distinct and consequent, being a step ahead, being flexible and catch the moment, being calm and create a positive atmosphere, being close and trusting and being and doing together. To receive continuous feedback and support was a prerequisite for the staffs? engagement.