The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

The thesis explores an ongoing dialectical process between different levels of employees including top management to workers of Scandinavian Airline Service (SAS) regarding a new change program and to find out the possible social construction among them. In particular, it searches for the constructed reality of SAS ground service employees at Malmö Airport with regard to the preparatory stage of SAS Strategy 2011. A possible ambiguity in dialectical process is explored as it relates to an organization?s ability to effectively influence the understanding and identity of its employees through discourse.

This study aims to analyze the effects of the proposal regarding mandatory reporting for undocumented individuals within the Swedish public sector and how this potentially affects leaders in their efforts to motivate their employees to comply with this requirement, which is considered ethically charged. The primary focus is to understand how these leaders can motivate their employees considering legal requirements that are both legally binding and ethically sensitive. By interviewing leaders from various sectors within the public domain in multiple Swedish municipalities, this case study seeks to highlight the challenges arising from the amalgamation of legal mandates and ethical dilemmas. Its goal is to provide insights that can support these leaders in their complex decision-making regarding such issues. The study addresses theoretical aspects such as change management and critical organizational theory. The study's findings indicate that political decisions play a pivotal role in the processes of change within public operations. Resistance to change varies and takes various forms.

This study examines a case of cooperation between banks, commerce, police and the municipality of Skövde, which in a project has the target to reduce the use of cash by 15 % in the city during 2011. The purpose of this study is to increase the understanding of the importance of cooperation in which different actors come together to reach a common goal, such as speed or interfere with an ongoing change, while they must meet their own interests. In this study the case of cooperation has been studied by using a qualitative approach. The methods used in this study are participant observation and a group interview as well as personal interviews. The theories underlying the study revolve around the concepts of collaboration between organizations with similar interests, changes in society, conflict and resistance to change..

This bachelor thesis is a study about the change of the classificationsystems in Swedish libraries. The empirical data was collected through four qualitative interviews with both research and public libraries. The data was analyzed by the use of organizational theory based upon Joacim Hanssons book Libraries and identity: the role of institutional self-image and identity in emergence of new types of libraries. The empirical result points to a major change in how libraries and librarians look and work with their collections, it can also be said that the librarians do not seem to think that the users will be affected at all.The analysis was based on these issues: What positive and negative effects introducing DDC will there be on research- reflective public libraries?What will be the effects on the librarysector introducing the new classification system DDC?What will be the effects on the users introducing the new classification system DDC? .

Corporate spending on information technology is persistently increasing and a majority of companies are currently employing an intranet. Intranets have implications for internal communication but are also instruments for the dissemination of corporate culture. Existing research on intranets and corporate culture is limited to Swedish organizations within the industrial or IT-sector and to foreign companies. The purpose of this study is to understand how or if corporate culture can be embedded into an intranet. Specifically, this study addresses the research question: How is corporate culture communicated via an intranet in a Swedish service-sector company? We perform a qualitative case study and find that communication on intranets is still characterized by a traditional top down approach.

Anorexia nervosa är en allvarlig psykologisk sjukdom med hög dödlighet. Studien vill belysa den psykodynamiska terapin som behandlingsmetod vid anorexia nervosa. Frågeställning: Vilka är de verksamma faktorerna i psykodynamisk psykoterapi vid behandling av anorexia nervosa? Semistrukturerade kvalitativa forskningsintervjuer har genomförts med fem kvinnliga psykodynamiskt inriktade psykoterapeuter. Intervjumaterialet har bearbetats och analyserats utifrån tematisk analys (TA).

This study describes how the women lived with breast cancer. The purpose with this study was to describe the womens' view on the disease and the understanding they hade on the social support they were depended on. The method was a study of literature with article reviews according to Polit et al., 2001. As theoretical frame of reference we choose Carnevalis model, Everyday life -Functional state of health. The result showed that the following four groups were formed: Support, positive and negative support off nursing staff and significant others.

It`s important that every person take responsebly for her own lifestyle to promote health.Today the individuel often knows the consequense of a certain lifestyle, but she doesn`t know how to change the negative behavior. Health profile assesment (HPA) is a method where you through conversation transfer knowledge and awarness about the member. The healthprofiler also motivate to a healthier lifestyle. Our purpose with this studie was to examine how individuels effects of a health profile assesment also illuminate which part of the health profile assesment the individuels have noticed and which way of living they change. To answer our purpose we used a quantitative transverse study in the way ofquestionnairexamination as we shared to a selection (n=193) on different companies inOstergotland and Scania.

The subject of this master thesis concerns the area of change in libraries, with special orientation towards privatisation. Its aim is to investigate how privatisation is portrayed in one of Sweden?s largest library magazines, Biblioteksbladet, in order to gain insight into why these portrayals are what they are, and what consequences they might get. Three theoretical viewpoints create the general base of the thesis; first, Fairclough?s critical discourse analysis (CDA) theory on the relations between text and society; second, Audunsson?s theory concerning how change is dealt with in public libraries; and third, a conceptual framework on privatisation consisting of definitions and perspectives of the phenomenon.

Background: In our case study we have been studying a company that during the last seven years have tried to implement the control system Balanced Scorecard. They have during this period made three attempts. According to Kaplan and Norton, the creators of Balanced Scorecard, it should take about 16 weeks to implement a Balanced Scorecard. Purpose: Our purpose is to investigate which factors that influence the possibility to implement Balanced Scorecard. Method: We have conducted a case study where we have studied implementation at three levels in a company.

Since a few years back television has been on a verge of an enormous digital change. Web-TV is now growing at an incredible rate and is said to completely change the way we consume TV. The purpose of this essay is to determine and gain an understanding of how representatives of the broadcast industry looks at the phenomenon of web-TV and especially the different kinds of online video services and how they believe this will affect the television. Methods used are qualitative interviews which we compared with previous studies on the subject and acknowledged communication theories. The respondents were people with good insight and understanding of the media and TV industry.

The effects of prey size on prey choice in different cohorts of juvenile turbot (Psetta maxima)were studied in three nursery areas at Gotland. Prey length measurements showed that gobies(Gobiidae) increased in average length during the season, while mysids (Mysidae) did not.Experiments on predation capacity of different size classes of turbot on different size classesof prey showed that juvenile turbot easily can eat gobies that are up to two thirds of their ownbody length, while the body size of turbot does not have any effect on the predation capacityon mysids. Stomach content of 217 turbots, less or equal 35 mm, was analysed to see if therewas any change in diet during the season, but there was no significant change in diet. Theoverall conclusion was that early settlers most likely have an advantage due to greater accessof alternative prey..

Intergovernmental Panel on Climate Change (IPCC) recognizes glaciers as the best land-indicator of climate change. A variety of studies have concluded, using both modeling and field studies, that above all climate parameters precipitation, particularly winter precipitation, and summer temperature controls the change in glacier mass balance. With global warming almost all glaciers on Earth are losing mass. In this study, the summit-glacier constituting Kebnekaise's south summit (called the Southern-summit henceforth), Sweden's highest point, is studied to see how it is affected by winter precipitation and summer temperature during the period 1968?2013.

This thesis analyzes the consequences of ?Lex Uggla? ? a law concerning the boundaries between firm and individual with respect to wealth taxation ? for small businesses, with more than 3 million SEK in over-liquidity. There are two main findings of this thesis. Firstly, the wealth taxation of non-operational assets seems to be an inefficient tax which costs the Swedish welfare system much more than it generates. Secondly, the change in actions among entrepreneurs following the extensive news coverage following the tax authority?s charges against the company of the well-known artist, Magnus Uggla (hence ?Lex Uggla?) illustrates that neither changes of rules nor new applications of rules is necessarily sufficient for an agent to change course of action.