Since the implementation of the revised IAS-1 in January 2009, the income statement has changed in order to include what is called dirty surplus accounting flows (DSF). Using data for the period 2005-2009 regarding large cap companies listed on the OMX Stockholm we identify DSF in Swedish accounting. First, we present some descriptive statistics on aggregated and individual DSF in Sweden. We find that aggregated DSF and individual items related to securities are significantly positive over time. Second, we perform a regression on returns to test for value relevance and find that aggregated DSF and individual items related to currency translation differences and cash flow hedges are value relevant in explaining returns.

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.

In studying the art of Counterinsurgency Warfare we are usually inclined to the reading of several books regarding this matter. Because of this some writers have the power to influence the minds of the reader. This can be of great benefit since it enables information sharing and for the reader a chance to learn from the triumphs, but also mistakes of others. However each writer is the creation of the time and context under which he existed. Because of the wheel of time certain things change, and because of the context a myriad of factors came into play affecting the outcome and product of the doings and thoughts of that specific occurrence.

Spatial design for children nine to twelve years old at the Halmstad City Library. An investigation about the specific needs of the target group and how the child department can be designed to stimulate their experience of visiting the library. The aim was to create a spatial concept from the children?s ideas that inspires to playfulness and lust to read at the library. A more personal goal was to collaborate with an external part to prepare for my future role as a designer within child culture.

This thesis aims to examine why women are prevented from attaining high positions in organizations. By executing a case study through qualitative interviews with employees from the Human Resource Department at the agency for Swedish Armed Forces, this study presents eight general and specific explanatory factors that hinder women from making a vertical career. The general factors include that women are discriminated against, women are perceived as less competent, men have created organizations and it is easier to recruit men. The specific factors include that a hierarchical organizational structure is correlated to inequality, that both the agency for Swedish Armed Forces and leadership are associated with masculinity and that women with civil competence face double misfortune. The division between general and specific factors indicate that the explanatory factors vary between organizations, which among other things implies that equality work should be tailored for the specific organization.

The purpose of the study is to investigate educators? attitudes and didactic positions on popular culture as a form and a means of children?s learning in preschool. The questions posed in the study are:? How do the educators define popular culture, which examples of popular culture do the educators give?? How do the educators describe the spoken and unspoken rules and positions regarding popular culture in preschool practice?? What are the risks and benefits when including popular culture in preschool, according to the educators?In this qualitative study four educators from different preschools have been interviewed. The preschools take as a starting point different educational philosofies.

This master thesis concerns the occupational safetyenvironment at Outokompu Stainless, Avesta Work.The study is of a sociotechnical approach wherehumans are involved and interconnected in the samesystem with technology and organisation. In order toreach the corporation?s goal of zero accidents with losttime injury, the work of improving and maintainoccupational safety and health has to regard behaviourand cultural aspects. The aim of this study is todescribe the safety culture at a specific production unitand research what work which has to be done in orderto change and improve the safety culture at AvestaWork.There are several opportunities for improvementpointed out in this paper and here are some mainresults presented. First and foremost, the concern ofsafety among blue-collar is often secondary due toproduction.

The aim of this essay was to describe what some Macedonian men had to say about their own and the Swedish alcohol culture and which alcohol culture they identify with.I did five qualitative interviews with Macedonian men that had moved to Sweden. Some of the questions that were asked are whether or not age, country and culture is of importance when it comes to the alcohol culture you have? The most important question to be answered is whether or not the Macedonian men had changed their alcohol consumption after moving to Sweden.The answers to the questions and the result of the essay is that there is no ideal type of alcohol culture but that the Macedonian men all agreed that they still drink as their fellow countrymen and they dislike the Swedish way of drinking..

The aim of the study was to examine which approach future social workers have regarding specific competence in the meeting with lesbian, gay, bisexual, transgender and queer clients. Previous research shows that LGBTQ people have a low confidence towards social services, police and courts and say they face discrimination and degrading treatment to a greater extent than the heterosexual population. Research shows that education and better skills of LGBTQ culture among professionals can change the situation.The essay is based on a model of cultural competence in working with sexual minorities and people with a transgender expression. The model defines the meaning of an LGBTQ perspective and is designed to improve social work with LGBTQ clients.The study is quantitative and empirical data consists of 203 survey responses from students with a long experience of the social work education. The analysis of the results is based on the cultural competence three principles; attitudes, knowledge and skills.

With a religious psychological perspective this paper focuses on how religion is communicated during an investigation, and how religion might include in the decisions and the implementation of committed honor killings. This study pinpoints the question if it´s reasonable to unilaterally declare honor killings with culture, which is based on a distinction between culture and religion. The study is done on a court case where the offender confessed to a murder that is categorized as a so-called honorable motives. The material consists of interrogation reports during the investigation and several notes written by the offender before the murder. With a broad definition of religion the text material is analyzed with the theory of attribution.

Are icehockey supporters a big problem in todays society? Is security required during icehockey events, and how is it implemented? This study was aimed to investigate the people at security positions and their view on fan behavior and it?s impact on icehockey events. It was a qualitative study were six interviews were made with people in charge of the security at different hockey clubs. The results showed that security managers overall saw a good fan culture, and that it created a wonderful atmosphere. Security managers worked a lot with dialogue with the supporters and they thought it had a good effect.

AbstractTitle:Course:Authors: Advisor: Keywords: Problem formulation:Purpose:Target Group:Theoretical perspectives: Methodology: ResultSwedish leaders abroad ? A qualitative study about culture ?s influence on Swedish leadersBachelor dissertation - Business Administration, LeadershipAmanda Elg and Carl-Johan SaltarskiIngemar WictorLeadership, culture, impact and adjustmentHow can Swedish leaders in multinational companies adjust their leadership to the national culture?The aim of our study is to investigate whether Swedish managers are affected by the differences in national culture that exists between Sweden and the country that they operate in. We want to explore if they adapt their leadership to the culture.Our study is directed towards a target audience of Swedish leaders and other interested parties who wants to increase the understanding of culture ?s influence on an international career and what is required of the leader to deal with the cultural clashes that may rise.We have focused on theories related to differences in national culture and how it can affect the leadership and the organization.The study is of the qualitative type with a deductive approach where the empirical materials are gathered through interviews.Our results demonstrate leaders implementation of culture and leadership to influence the leadership of the national culture in which they operate. We have seen how leaders are affected by the national culture and how the leader adapts to achieve a successful leadership.

ABSTRACTTitle:The town's largest employers, is there a need to exchange?Level:Final assignment for Bachelor Degree in Business AdministrationAuthor:Emmelie Eriksson, Malin StrömSupervisor:Lars EkstrandDate:2012 ? JuneAim:?Gain a deeper understanding of the topic corporate culture?Get an understanding as to how corporate culture influences the daily operations?Possibly be able to help with any concrete to help the investigated company toimprove its corporate cultureMethod:Data collected through both quantitative and qualitative surveys in the form of aquestionnaire answered by 71 people, three interviews with the employees with leading rolesat the investigated company and an observation. The material is analyzed with a hermeneuticsapproach, which means that we have assumed facts and then built our work on trying to findan understanding and to draw our own conclusions based on the perspective that we found.Result & Conclusions:The results of this study show that the company needs to work on itscorporate culture. We have found a few points we would like to improve in the company weexamined. We believe that it is the company's reputation and it begins already in thecompany's own recruitment process it is the main finding from our study.Suggestions for future research:Interesting would be to seek employment with thecompany you want to investigate to see how the whole recruitment process goes on toperform deeper analysis, another idea would be to ask the employees that enjoy to work thereagainst those who does not enjoy to work at the company to find the basic building blocks ofcorporate culture to this particular company.

ABSTRACTTitle:The town's largest employers, is there a need to exchange?Level:Final assignment for Bachelor Degree in Business AdministrationAuthor:Emmelie Eriksson, Malin StrömSupervisor:Lars EkstrandDate:2012 ? JuneAim:?Gain a deeper understanding of the topic corporate culture?Get an understanding as to how corporate culture influences the daily operations?Possibly be able to help with any concrete to help the investigated company toimprove its corporate cultureMethod:Data collected through both quantitative and qualitative surveys in the form of aquestionnaire answered by 71 people, three interviews with the employees with leading rolesat the investigated company and an observation. The material is analyzed with a hermeneuticsapproach, which means that we have assumed facts and then built our work on trying to findan understanding and to draw our own conclusions based on the perspective that we found.Result & Conclusions:The results of this study show that the company needs to work on itscorporate culture. We have found a few points we would like to improve in the company weexamined. We believe that it is the company's reputation and it begins already in thecompany's own recruitment process it is the main finding from our study.Suggestions for future research:Interesting would be to seek employment with thecompany you want to investigate to see how the whole recruitment process goes on toperform deeper analysis, another idea would be to ask the employees that enjoy to work thereagainst those who does not enjoy to work at the company to find the basic building blocks ofcorporate culture to this particular company.

This Master?s thesis explores the staff responsible for children?s culture in the south of Sweden, in north-east Scania. This thesis seeks to answer the following questions: What kind of culture is offered to children in their spare time? Can children influence culture in the investigated region, and do the people in charge listen to the children?s ideas? How are children in the region informed about cultural events? In my research I used enquiries and worked with the investigation program Query & Report to collect the material. The study consists of the staff, i.e.