In this master thesis, which is made in a qualitative manner, we have as purpose to investigate the nurses' estimation of the hospital welfare officer. We find it interesting to take a closer look at their opinion, because of our earlier, bachelor thesis, based on the same subject, only then in the welfare officer´s perspective on themselves. We have interviewed ten nurses and our questions at issue were the following four: Where in the hospital´s hierarchy do the nurses place the welfare officer? In what way do the nurses look at themselves and on the fact that they are leagally authorized? How do the nurses define the welfare officer´s occupational sphere and his part of the medical care? Which opinion do the nurses have on the co-operation with the hospital welfare officer? The primary information, together with two maintheories and a collection of litterature on the subject have helped us to answer the four questions of issue. We have found that the results we see, in some ways are compareable to our first investigation.

The purpose of this study is to examine what creates motivation in the workplace of a small company with a high employee satisfaction index. The case study consists of qualitative interviews that help explain what the most important motivational factors are for the experienced IT consultants in a company that was founded by a circle of friends. The study concludes that the unique and equal pay model implicates an economic risk to the individual consultant but results in liberties, synergies and benefits. These appeal more than either self-employment or work at a larger IT consultancy that several consultants have backgrounds in. An expansion is ongoing since two years back, which threatened the culture but implicated opportunities for the individual consultants.

The management of information is a significant competitiveness in companies. Companies stored and save information every day, and it is very common to save de information in different sources. This makes de management of information complex. To mange, monitor and analyze the information, companies can use a system called Business Intelligence. BI system is an analytical system that extracts and converts data into useful information that helps employees to make informed decisions.

För att komma till rätta med kommunernas och landstingens mångåriga underskott i början av 1990-talet, infördes god ekonomisk hushållning år 1992 för att skapa balans mellan inkomster och utgifter. Då det inte finns någon tydlig definition på god ekonomisk hushållning infördes balanskravet år 1998 som ett komplement. Balanskravet innebär att intäkterna ska vara större än kostnaderna, det vill säga att ekonomin ska vara i balans. Grundtanken och syftet med införandet av balanskravet är att varje generation ska bära ansvar för de kostnader som den generationen beslutar om och konsumerar samt skapa en långsiktig stabil utveckling av ekonomin. Om en kommun inte får ekonomin i balans och redovisar underskott ska det negativa resultatet enligt 8kap 5a§ Kommunal Lagen kompenseras inom tre år om det inte föreligger synnerliga skäl och kan därmed frångå en budget i balans.

In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.

Många ERP-implementeringsprojekt går över planerad budget och planerade tidsramar. Tidigare forskning har resulterat i ett ramverk av kritiska framgångsfaktorer som bör beaktas under ett implementeringsprojekt. Hur väl stämmer denna tidigare utvecklade teoretiska bild av kritiska framgångsfaktorer överens med svenska ERP-konsulters bild av implementeringsarbetet idag? Syftet är att klargöra om ett tidigare utvecklat ramverk av kritiska framgångsfaktorer är aktuellt för dagens ERP-implementeringar. En litteraturstudie utfördes och följdes av fem kvalitativa semistrukturerade intervjuer på fem etablerade svenska ERP-konsultfirmor.

Background: In recent research literature, some researchers mean that companies in fast changing markets have to act proactively while others find that companies have to adapt to conditions and to react. This makes it interesting to study how software companies act strategically and also to study to what extent a flexible organisation is required by companies who proact and by those who react. Purpose: The purpose of this thesis is the study how different types of software companies act strategically and what this requires of the company in terms of flexibility. Delimitation: The study treats only Swedish software companies with more than ten employees. Proceed of the Study: Representatives from four case companies as well as a consultant have been interviewed.

The aim of this study is to examine the services offered by the public libraries in the context of distance learning students. I wanted to examine if there has been any discussion among the public libraries on how the new needs and demands affect them. To get a premonition on the development in Sweden I have focused on the public libraries in the province of Blekinge, which in many ways can be looked upon as precursors. Interviews have taken place with the distance learning students contacts at the local public libraries, the responsible librarian and a distance learning organiser at the local university college, the county library consultant and one of the chief librarians. I have reached the conclusion that no thorough discussion on the far-reaching aspects has taken place.

Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.Method: A survey was conducted among 232 certified accountants in Sweden.

This thesis studies the relationship between book values and market values in different assets and liabilities in Swedish Large Cap companies balance sheets. The aim is to find out if the relationship, the permanent measurement bias, has changed during since Mikael Runstens doctoral thesis from 1998 called The Association between Accounting Information and Stock Prices. Although some changes in the permanent measurement bias are found, this probably is due to other aspects than the introduction of IFRS..

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

The aim of this thesis is to, through an empirical study ofthe social tags in the City of Stockholm libraries? OPACwith critical discourse analysis, examine the social tags?linguistic design, usability, and communicative potential? all in relation to the context. It is a linguistic study andit is important to take into account that the tags are extremelyshort texts ? single-word-texts. My starting-pointis that the tags are a form of utility texts.What I find is that a clear majority of the tags are nounsand function as index terms, but that there are differencescompared to authorized index terms.

The purpose of this study is to examine the changes in law and other types of politicialregulation regarding unauthorized absence during the reformation of the Swedish schoolsystem in 2010. How was this ?new? approach on unauthorized absence established; whatmade it possible and which view on ?unauthorized absence? does it implicate? The study hasa discourse analytic approach in which it examines central policy documents regarding thetopic of inquiry. The study has found that the alliance-government?s education policy onunauthorized absence is pervaded by one hegemonic discourse termed the mono-culturaldisciplinary discourse.

The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

This paper aims to give a comprehensive view in which extent Swedish legislation concerning trafficking in human beings (Brottsbalken 4 kap. 1a §) is efficient. Qualitative interviews have been carried out with professionals within the judicial system in order to comprehend various aspects of efficiency relating to legislative validation of trafficking regarded human beings. Consent, coercion and control brings up miscellaneous issues. Personal observations by authorized people within the area was therefore viewed and found to be highly essential.