The aim of this study was to investigate emotions and emotion regulation of a downsizing in an industrial company. The sample consisted of persons who had experienced a downsizing but have kept the employment, within a same position or being transferred to another one. Data consisted of two focus group interviews, analysed by an inductive thematic analysis. The results have indicated that emotional reactions changed over time as well the emotional regulation did during the different phases. The groups differed in emotional reaction related to the time of decision regarding the retention of employment.

Den nya revisionsstandarden i Sverige (RS) är en översättning av International Standards on Auditing (ISA). Den innebär en rad nyheter vid genomförandet av revision. Bland annat har revisorns roll förändrats genom att revisorerna ska granska och uttala sig om fler förhållanden än tidigare. Företagen är mer komplexa idag och det ställer krav på revisionen. Idag räcker det inte med en revision som enbart baseras på principer.

The  change that has occurred during the past few decades concerning the development of electronic records, information technology and the constantly increasing quantity of information, have confronted the archival discipline with new challenges. In the digital world, the concept of ?record? has changed from representing something lasting and physical to something much more abstract and transient. The way to approach archival description has also changed, from focusing on the static preservation of archival records, to documenting the transactions of organisations, and to clarify operational processes. The discussion about the general purpose of the archival discipline, and its place in a changing world, has led to a new approach to archival description.

Title: How does the buying decision process really function within e-commerce? - A qualitative study of consumer behavior when they consume on Internet.Institution: School of Economics, Linnaeus University, Va?xjo?.Course code: 2FE16E.Authors: Sara Hja?rne, Mathilda Perem, Ewelina Wallin.Tutor: Dan Halvarsson.Examiner: A?sa Devine.Key words: Buying decision process, purchase decision process need recognition, information search, evaluation, purchase decision, postpurchase behavior, consumer decision making, E-commerce, E- commerce channels, online shopping, online purchase, e-retail, internet shopping, electronic shopping, consumer behavior, online appereal shopping, social media, decision making, online retailing, website design, customer satisfaction, webshopping, perceived risk, convinience, price, online consumption behavior.Background: Buying decision process is a model that marketers use to get a better understanding of their customers and their behavior when purchasing a product. This process consists of five different steps; need recognition, information search, evaluation of alternatives, purchase decision and evaluation. Buying decision process has for a long time been an accepted model but scientists argue that the introduction of Internet as a channel for consumption has changed this process. The Internet has also led to a change of power in which customers today have greater influence, which greatly affects the buying decision process in e-commercePurpose: The purpose is to explore how consumers perceive their behavior when they consume through e-commerce.Research questions:How do consumers perceive the buying decision process they experience when they consume through e-commerce?How do consumers perceive different factors that are important to them when they consume through e-commerce?Methodology: Qualitative study, cross-sectional design, semi-structured interviews.Conclusion: This thesis shows that the traditional model of the buying decision process is not consistent with consumers' perception of how they are undergoing the process when applied to an e-commerce context.

This study aims at examine what kind of interest the European Union (EU) have in promoting a democracy process in Eastern Europe. The study is a descriptive case study where the case Ukraine is used to draw general conclusions. The questions asked to pursue the aim are: why does the EU want to promote a democracy process in Ukraine, what kind of methods does the EU use  and why is Russia trying to prevent the EU-Ukraine development and instead supporting a Russia-Ukraine development. In this study an analytical model is created and used to analyze EU:s way in promoting democracy in Ukraine. The analyze model consists of six steps used to describe the general promotion of a democracy process and it?s applied in the empirical analysis.

AbstractThe purpose of project is to study the possibility for Borås Energy & Environment to build and run a commercial ethanol production facility in Borås. The project also studies the technology for the production of ethanol using renewable energy, e.g. lignocelluloses with focus on two processes, svag-syra hydrolyse and enzymatic hydrolyse. The technology of the process is based of hydrolysation of biomass (hemicelluloses and cellulose) to sugar and extract it to ethanol. These two techniques will compare with each other to determine which of them that it?s more suitable for ethanol production.

Purpose: This study`s purpose is to investigate the role of a business incubator in the strategic decision situations during the process of a new venture startup. It also aims to explore the methods and instruments the incubator and its advisers applies during the process.Methodology: This study is built on the basis of a hermeneutic approach with qualitative method and abductive design. The empirical material collected consist of interviews from two case studies and secondary data collection from different related sources.Theoretical perspective: The theory in the study consists of the elements of previous research on innovation processes and entrepreneurship. To analyze the data, models and theories related to decision making, incubation, process theories and organizational theories.Empirical foundation: The empirical material consists of interviews and data from two completed case studies. Additionally consist a relatively large part of the empirical data out of a comprehensive information retrieval from various secondary sources such as internet, newsletters and annual reports.Conclusion: The assay was able to detect not just one, but a variety of roles that the incubator occupies at different stages of the innovation process.

The purpose of this article is to explore the technologies of government that are created within gender disorder assessments as an institution. I have done so by utilizing Norman Faircloughs discourse analysing instrument ?communicative action?, which focus on the social institution as relational.The material is strategically chosen by gathering texts from the Swedish state, the psychiatric clinics, NGO:s and by performing interviews with transsexual patients.When analysing the communication of the main agents, I have concluded that practices highly are a result of repeating text and speech inside the institution. The psychiatric assessments can also be seen as an illustration in changes in how citizens are governed in advanced liberal societies, where the role of the state has been gradually reduced in favour of other agents.I consider that the change illustrates an ?acting at a distance?-mentality where the patient is introduced to participate in the definition of the care in what I call ?negotiation as a technology?.

ABB I-R Waterjet Systems combines the robotics and motion expertise of ABB Flexible Automation with high-pressure intensifier/pumping technology from Ingersoll-Rand to provide and continue to develop innovative waterjet cutting systems for global markets. The purpose of this assignment is to develop a process water purifier. The purifier should be applicable as an option to ABB I-R?s production cell Cutting-Box. At first hand the process water should be purified well enough to let out in the municipal sewage system, but the ultimate solution is purifying the process water to the range that recycling is possible.

This study aims at examine what kind of interest the European Union (EU) have in promoting a democracy process in Eastern Europe. The study is a descriptive case study where the case Ukraine is used to draw general conclusions. The questions asked to pursue the aim are: why does the EU want to promote a democracy process in Ukraine, what kind of methods does the EU use  and why is Russia trying to prevent the EU-Ukraine development and instead supporting a Russia-Ukraine development. In this study an analytical model is created and used to analyze EU:s way in promoting democracy in Ukraine. The analyze model consists of six steps used to describe the general promotion of a democracy process and it?s applied in the empirical analysis.

Today we are living in a knowledge-society where knowledge sharing is of utmost importance for companies in order to keep their competitiveness. Therefore, it is a much debated issue - in both the academic and the corporate world - in what way one should handle the knowledge which continuously is created within companies. The aim of this study is to describe how practitioners share tacit knowledge within a large knowledge company. By that we aim to get an answer to how the chosen theoretical models regarding tacit knowledge relate to the empirical world. In this study we will focus on tacit knowledge in contrast to explicit one.

Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..

My objective for this project was to create a short but thrilling 2D-animation intended as promotion for an online comic book. The purpose of the project was to learn more about animation and graphics, to further my artistic skills and to learn how to work in Adobe After Effects. I also wanted to learn more about scheduling, project methods and how to handle stress. During the ten weeks of the project I have created the story, the storyboard, the character design, the backgrounds and the animation. The voice over was recorded with the help of a fellow student who also made the music and the sound effects.

Bakgrund: Uppmärksamheten kring miljö och miljöproblem har ökat i samhället och i företagen. Miljöredovisning har blivit allt mer viktigt eftersom ett företags miljömässiga aktiviteter påverkar företagets finansiella ställning. Det finns idag ett stort behov av riktlinjer eftersom andra än godkända och auktoriserade revisorer granskar företagens miljöredovisningar. Syfte: Syftet med uppsatsen är att, ur ett redovisningsperspektiv, med utgångspunkt från bestämmelser och standarder systematisera en begreppsapparat för att ge miljöredovisning innehåll och innebörd för individer som arbetar med redovisnin, som till exempel revisorer och ekonomichefer/företagsledare. Avgränsning: Jag har valt att avgränsa mig till börsbolag i Sverige och har en företagsekonomisk synvinkel varför jag bortser från samhällsekonomiska effekter.

This thesis concerns the policy process of a proposed bill. The specific bill constitute a new penal law which is supposed to replace the old penal law from 1974.The questions asked considers what in the foregoing policy process that has proceeded, affected and also characterizes the proposed bill. In order to be able to produce a deep and reliable analysis to this question I use two different theories.The first theory being used consists of John W. Kingdons theory of ?multiple streams? which I use to answer the specific question ?what can be recognized to have proceeded and characterize the policy process that the penal law bill involve??.The second theory consists of Peter Santesson-Wilsons development of symbolic policy theories which is given a concrete form in the ?taxonomy of symbolic policy? which he presents.