Purpose: The purpose of this paper is to contribute with knowledge regarding the connection between the socialization process and the organizational commitment perceived by junior accountants. Based on Van Maanen and Schein's (1979) model, we intend to identify and describe how selected socialization strategies affect junior accountants? perceived affective, continuous and normative commitment during the initial five years in the firm.Research methodology: Semi-structured interview was chosen as the key approach for gathering essential data. Interviews were conducted at three major accounting firms with a total of eight interview participants. The study has a qualitative approach because of the ability to go in depth on the studied phenomenon.Conclusion: The socialization process consists of individual, informal, sequential, fixed, serial, and investiture strategies.

This papers? objective is to examine the effects that labour market institutions (LMI) have on the unemployment in the short- and the medium run throughout the new Keynesian NAIRU theory, but also to make a comparison with the postkeynesian capital stocks? effect on the unemployment. Thus, it is this papers? main objective to study the economic effects that LMI, capital accumulation and varied macroeconomic shocks might have on unemployment. The paper uses econometric regression models as a methodological benchmark in order to estimate each independent variable?s level of significance and to approximate the effect each have on the dependent variable.

In 1985 the Swedish Association of Local Authorities and Regions published a paper on recommended depreciation time on capital assets for the public sector. This paper should only be seen as guidance, but many municipals use it without any further investigations. Swedish municipals are not like private companies; one very distinguished difference is that they are not allowed to make any profit. The municipals in Sweden are regulated by the constitution law which means that they can not go bankrupt. The public and the private sector have different legislations that result in different ways on how they for example treat depreciations.

This study was made on former agricultural areas that had been planted with spruce or pine, in the county of Västerbotten. The goal of the project was to investigate suspected deficiency of boron in these areas. Several objects have been reported for possible deficiency and some of these have the characteristic symptoms of boron-deficiency. The hypotheses are that 1) Boron deficiency is present at several of the investigated objects. 2) Planting of forest on cultivated postglacial sediments leads to a successive podzolisation with a decreasing content of organic matter in the mineral soil, due to decomposition, and a decreasing pH in the soil, even on locations that have been added lime. To be able to confirm or reject the hypotheses a number of tests were performed.

It is a common view that companies should focus on building brands to increase profitability and stabilize cash flows. However, building and keeping brands alive is costly. Many firms spend large sums on branding only because they are supposed to, without knowing if they will actually gain from it. Up to date, there is limited convincing evidence that branding actually contributes to shareholder value creation. This thesis aims to investigate the relationship between brand strength and profitability and shareholder value.

The first four AP-funds have a well-diversified Swedish portfolio, which is managed in similar way as the largest Swedish bank funds. Up until today, there has not been any comparable study that focuses specifically on this part of the AP-funds. Our aim is two-folded; First we will look at how well the AP-funds have managed their Swedish assets compared with Swedish funds of the four largest banks in Sweden during 2002-2006. This will be done by looking at some important key ratios and both absolute and active return. Secondly we will present a descriptive analysis of the management structure within the respective organisations, to be able to draw conclusions regarding the possible deviations in investment return.

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

The company is currently in a stage of improvement and has therefore taken the help of students at School of Engineering, Jonkoping University. The current production is batch, production layout is fixed. A bottleneck is created after the first station which leads to large efficiency loss.  The meaning of this report was to provide a layout suggestion with balanced workstations to a new production line. The conditions were that the production line would be one-way, driven by customers order and meet a demand of 40 products per week.

Too many dogs are euthanized because of different kind of behaviour problems today. Is it really necessary? Who has the main responsibility for this action? Do breed differences matter when it comes to increased risk of euthanasia of the dog? The purpose of this piece of work is to find the answers to these questions and also to find out what kind of behaviour problems that can lead to euthanasia of dogs in general. The most common reason for dogs being euthanized is aggression. The aggression can be directed toward humans or other animals, mostly other dogs. There are some important factors of the dog that increases the risk of being euthanized, and these are the breed, the gender and sexual status and also the size of the dog.

The aim of this present study was to determine and evaluate whether the presence of brooktrout (Salvelinus fontinalis) and sediment load may be a threat against the reproduction anddistribution of freshwater pearl mussel (Margaritifera margaritifera) in a creek located innorthern Sweden. Freshwater pearl mussel is an endangered species and is dependent ofbrown trout (Salmo trutta) to reproduce. Therefore there are concerns of indirect effects onthe population of pearl mussel by competition between brown trout and brook trout. Ditchesfrom a nearby gravel road have been fixed to lower the sediment load into the creek. I tried toevaluate this action plan.

Background and Problem definition: Atypical employment is something that has becomeincreasingly common in recent decades, these are defined as positions where no relationship is of thetraditional type in which the employee has a long term relationship with the employer and where hecarries out his work at the premises of the employer. These atypical employments can take variousforms, it can be fixed term contracts, project work or jobs in employment agencies and so on. Thestaffing sector in Sweden has grown rapidly since the 90s, and since international research shows thatthe three-way relationship arising from the use of staffing agencies may lead to challenges in differentparts of HRM, we have chosen to study this topic.Aim: The purpose of this paper is to describe and understand how HRM is handled in atypicalemployment relationships.Method: The epistemological starting point for this work is hermeneutics, as a result of this theresearch approach is qualitative and inspired by abduction. The authors have chosen to carry out thework as a case study of three primary cases, each one consisting of an employment agency, a clientorganization and an employee. The analysis is based on the hermeneutics principles of interpretationand concentration of meaning.Results: What emerged as central to how HRM is handled are the interdependencies that existbetween the business environment and the strategies of the firm, how they affect different parts ofHRM and how participation and liminality have an impact on the three-way relationship.Keywords: HRM, atypical employment, staffing agencies, three-way relationship and strategy..

This essay is written in order to expose the construction of collective identity in textbooks for Swedish as a second language. To help visualize the process that shapes and categorize sub-jects based on a relational identity formation I assume mostly from Ernesto Laclau and Chan-tal Mouffe's discourse analysis theory frame. The paper called it as discourse theory. There are two textbooks in Swedish as a second language to be studied. Based on the textual materi-al found in the textbooks I perform a discourse analysis involving mainly focus on relational identity construction.

Year 1996 a new law was introduced in Sweden, the law of corporate restructuring, what purpose was to help companies in financial distress. Now, nine years later the procedure hasn?t been successful. This is what this thesis is trying to find out.This thesis main question is: What distinguishes the companies that have filed for a corporate restructuring, according to the financial position?The purpose of this thesis is to find out if key ratios can be used to distinguish the companies that filed for corporate restructuring.

In 2011, the new upper secondary school curriculum Lgy 11 set out to distinguish the characteristics of the two subjects Swedish and Swedish as a second language. This thesis analyzes the consequences, or rather the underlying premises for such a characterization with the contradictory ideologies of the multicultural society as a point of departure. Using theories of cultural and linguistic hegemony, the thesis applies an ideological critique to the comparative text analysis of the two curriculums. The aim is to reveal the underlying assumptions of the two student bases as representatives of the majority society and the minorities. The results show that the characterizations of the two subjects are dominantly made along the line of the multicultural experience versus linguistic and cultural heritage.

This study deals with the concept of ?integration?. Starting from the concept of reality as socially and linguistically constructed, it is an attempt to see how lingual constructions and perceptions affect the official structures of society and vice versa. The main purpose is to compare the different meanings integration has in a sociological context and in a political one. Further, the purpose is to see how the relationship between the sociological and political concepts affects the integrational work in the Swedish County Administrative Boards, and which consequences these effects might have.