One of the areas in which current theory on entrepreneurship is ambiguous is in the explanation of how entrepreneurs act when entering a new market. One author that has attempted to contribute in this area is Saras D. Sarasvathy who has tried to explain the entrepreneurs reasoning through the theory of causation and effectuation. The former refers to a reasoning that takes the effect of an entrepreneurial action as given, while the latter looks upon the effects as uncertain, while only the means are given. With a foundation in this theory, Sarasvathy claims that when entrepreneurs enters a new market the level of environmental uncertainty is so high that reasoning based on causal relationships is rendered useless.

How does IT-consultants reason in their consulting process regarding the development of a clients IT-based internal recruitment system? The purpose with this paper is to investigate how an IT-consultant is reasoning in a consulting process and investigate whether consultants are using established models and methods in their work. We have chosen to work with a qualitative examination to attain our purpose. In our work gathering the empirical facts we have been working with a case study, an observation and a simulation exercise. The combination of these has made it possible to carry out the paper and produce the most correct data possible.

This case study examined what impact the neurological disorder Asperger?s syndrome has on the line of reasoning about religion and spirituality. Also, the question of whether the four informants showed any tendency to use the cognitive tools calledtheory of mind (ToM), existential theory of mind (EToM) and hypersensitive agency detection device (HADD) or not was put forth. From the interviews five themes were extracted: a stereoscopical view upon the world, thoughts on physical causality, prayer used as one-way communication, spiritual agency and intentionality, as well as existential and social questions. These themes were subsequently matched with theories on ToM, EToM and HADD.

How does IT-consultants reason in their consulting process regarding the development of a clients IT-based internal recruitment system? The purpose with this paper is to investigate how an IT-consultant is reasoning in a consulting process and investigate whether consultants are using established models and methods in their work. We have chosen to work with a qualitative examination to attain our purpose. In our work gathering the empirical facts we have been working with a case study, an observation and a simulation exercise. The combination of these has made it possible to carry out the paper and produce the most correct data possible. Conclusion: We state that IT-consultants do not use any theory-based methods, they use process methods created by themselves and their company.

Empirical research shows that a possible reason why Swedish students mathematical knowledge deteriorates can be a too big focus on imitative reasoning, i.e. recalling solutions or follow algorithms, and a lack of creative mathematical reasoning, i.e. when a student construct his/her own solution and motivates its plausibility with mathematically well-founded arguments. The purpose of this study is therefore to examine if, and in what way, lecturers can provide students an opportunity to learn creative reasoning by simulating creativity in their presentations of examples. Six lectures were observed and 22 task situations were analyzed with respect to three aspects; reflection, plausibility and mathematical foundation, which are to be present in the situation if the reasoning will be seen as simulated creative.

The purpose of our study is to examine the case managers reasoning and descriptions of empowerment as a method in their social work from a comprehensively perspective including family members. To manage with this purpose we interviewed two case managers, two clients with mental disabilities and five family members. We have come to the conclusion that the case managers works more consist of advocacy than empowerment. Despite that we have found that the long term goal for the case mangers work is to give the clients tools for empowerment. Our results also show that the clients feel that they have gained and increased their ability to do things by themselves and to be a part of the community.

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.

The aim of this study was to comprehend and explain the idea and function of Case Management and its diffusion in Swedish municipalities. More specifically its aim was to investigate factors for the diffusion of Case Management and its differences to similar professional roles. The study was based on interviews with four managers at various levels and two case managers representing two municipalities in Sweden. Five themes were identified that were especially interesting when discussing the function of Case Management, its differences to similar professional roles and its diffusion in Swedish municipalities. The themes were: shortcomings in the welfare system, the functions of Case Management, differences to similar professional roles, descriptions of Case Management and factors for the diffusion.

Bribery is a concept which has appeared quite frequently in the media recently, but what constitutes a bribe and what factors can be used in determining if an individual case is actually a bribe? The purpose of this essay is to try and answer these questions through a study in which respondents were presented with different scenarios and were asked to determine whether a bribe had occurred and explain their reasoning. In the study, it was evident that the amount of money involved in a given case had a large impact on respondents? determination of whether a bribe had occurred or not. The grey area that seems to exist between what is appropriate and inappropriate most likely stems from ambiguousness in Swedish law..

The case method is a relatively new pedagogical method in Sweden that is based on students exercising their skills in the analysis of complex situations and problems that are based in reality and that help students to see a broader perspective and context.The purpose of this study has been to investigate, through interviews with students and teachers, the advantages and disadvantages of the case method in teaching geography.The results of the study show that both teachers and students share almost the same opinion. The conclusion is that the case method is a didactic method that is well suited for teaching geography, as it is based on reality and develops the students? ability to analyze, argue and find solutions in several areas within the subject of geography. If a student is strong in these skill areas they can really benefit from the application of the case method in the teaching of geography, but for students who are weaker in these skills, the case method can be a disadvantage.

This qualitative study aims to highlight if there are any gender difference in social workers reasoning about a particular case. To achieve a deeper understanding we had to explain and understand our respondent?s answers, primarily from a gender perspective, but also from a power perspective. Our questions were: how does social worker reasoning about a particular case? How can we understand the social workers answer from a gender- and power perspective? The method consisted of a construct case and of semi-structured interviews.

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

Since the beginning of 1940 there have been externally developed tests in Sweden. Their appearances have changed over the years together with the cognitive approach. Nowadays, this kind of tests is going by the name of the national tests, which was introduced in the year of 1994. When the Swedish National Agency for Education received the assignment to develop new purposes and national tests to the third grade students, debate took a bounce. The matter was well discussed; national tests in third grade or not?The national tests thus far carried out four rounds in the third grade and the purpose of my study was to find out how teachers are reasoning about the tests.

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).