During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.

Bakgrund Storstockholms brandförsvar (SSBF) har sedan bildandet 2009 arbetat mot en mer kostnadseffektiv organisation. Detta är ett relativt nytt sätt att tänka inom räddningstjänsten. Denna typ av organisationer har traditionellt sett opererat utan kostnadsfokus. För att beskriva räddningstjänsten organisatoriskt har vi använt oss av teoribildningen kring High Reliability Organizations (HROs), organisationer som alltid sätter säkerheten först. Arbetet mot en kostnadseffektivare organisation beskriver vi i termer av new public management (NPM) och lean production (Lean).

The need to attract and retain individuals who add value to the organization constitutes an increasing challenge facing human resource professionals. In this context it is essential to establish stronger links between the individuals and the organization they work for. The aim of this study is to explore and discuss the role of ethical core values such as trust, respect, fairness, and honesty as a critical antecedent to employee commitment. From the perspective of employees, a comparative case study is conducted in two organizations with two different reasons to exist - a profit organization and a non-profit organization. The study concludes that organizations should have a high focus on people's core values when they recruit new employees as well as for educating and training their existing employees and managers.

This thesis aims to examine problems that occur when determining the fair value of investment properties. It also takes into consideration the reliability and relevance of the reported fair values on behalf of the key stakeholders. The study has been conducted by interviewing representatives at real estate and external valuation companies. The study shows that there is a need for assessments in the valuation process and that real estate companies have room for their own interpretations. The conclusion is that determining fair value is an estimate, not a fact.

The purpose of this thesis is to examine how investments are justified in the Swedish data center industry, with a focus on cooling equipment. This is achieved through semi-structured interviews with 20 different interviewees. These interviewees represent different facets of the industry and facilitate an understanding of which factors, such as: investment costs, operating costs, reliability, environmental impact and the influence of external and internal actors, come into play and to which degree they impact the investment decision-making process. The results show that primarily low operating cost in the form of low energy consumption is the driving factor when it comes to the procurement of new equipment. A lower environmental impact is a positive side-effect of lower energy consumption.

The purpose of this thesis is to examine how investments are justified in the Swedish data center industry, with a focus on cooling equipment. This is achieved through semi-structured interviews with 20 different interviewees. These interviewees represent different facets of the industry and facilitate an understanding of which factors, such as: investment costs, operating costs, reliability, environmental impact and the influence of external and internal actors, come into play and to which degree they impact the investment decision-making process. The results show that primarily low operating cost in the form of low energy consumption is the driving factor when it comes to the procurement of new equipment. A lower environmental impact is a positive side-effect of lower energy consumption.

Renewable energy and the charging of electrical vehicles will increase in the future. Therefore the risk of outages is also increasing, partly because renewable energy is intermittent and the production amount can change fast. Charging electrical vehicles is often demanding high effect in short time, which could make faults occur. It takes more advanced technology to short the outage time. Today Övik Energi has high reliability in the power grid, but in order to maintain the reliability, it is time to prevent problems that can occur in the future. This thesis has presented a suggestion for the placement of fault detectors Protrol IPS2, in which a total of four detectors is proposed.

The purpose of this thesis is to examine how investments are justified in the Swedish data center industry, with a focus on cooling equipment. This is achieved through semi-structured interviews with 20 different interviewees. These interviewees represent different facets of the industry and facilitate an understanding of which factors, such as: investment costs, operating costs, reliability, environmental impact and the influence of external and internal actors, come into play and to which degree they impact the investment decision-making process. The results show that primarily low operating cost in the form of low energy consumption is the driving factor when it comes to the procurement of new equipment. A lower environmental impact is a positive side-effect of lower energy consumption.

The overarching purpose is to describe how elite soccer clubs choose to structure their sport oriented organization. This purpose leads us to questions and areas involving sport managers, casting, operational directions, education and goal setting in sport.The results in this thesis are based upon a qualitative investigation of sport managers in Swedish elite soccer clubs. To strengthen the reliability in our choice of method we will fortify it with theories that reflect methodical choice.Our conclusions in this thesis is that one can see a clear difference in how the clubs choose to structure the casting and operational directions within their organization. We have also noted that there is a clear distinguish between the levels of education amongst sport managers in Swedish elite soccer clubs..

The purpose of this ideology critical study is to investigate the hidden content in the reform Gy11 and compare it with the concept new public management. After the clarification of the hidden content, we compare the structure of the organization in Swedish high schools with the structure in public sector called new public management. The main questions of this study are the following: Is it possible to see the foundation of new public management in the Swedish high schools when it comes to the views of knowledge and the formation of goals? Which similarities can we find when we look at the organization new public management and the Swedish high school?The result showed many similarities, both regarding the views of knowledge and the formations of goals. The structure of new public management has been largely implemented in the Swedish high schools and the schools now focus more on instrumental knowledge rather than universal knowledge based on understanding.This is not surprising due to the social progress.

?Have the young members? of Save the Children Sweden got increased possibilities to influence the organization since the founding of the youth-organization?? The purpose with the thesis is to investigate if the founding of a youth-organization by Save the Children Sweden has led to increased possibility for the young members to influence the organization. I have two research assignments; change since the founding of a youth-organization? politically since the foundation of a youth-organization and how?Did the norms and values in the organizationand Did the organization change I have analyzed protocols from the general assembly between 1997 and 2008 and how the rules in the organization have changed over time. I have also interviewed four board members to get a more diversified view of how the board meetings proceed.

The aim of this Master?s thesis is to research how the Göteborg City Museum places their organization in a context of culture policies andmuseology.The discursive analysis constitutes the methodical frame for this thesis. According to the analysis of this thesis, since an increasing influence of a market-­oriented discourse, an antagonism between a sociological pathos and a market-­oriented instrumentality seems to be the major theoretical clash at the museum. Inside the organization though, the personnel lacks broader insights concerning these theoretical conflicts, but the stressed economic situation creates no room for further theorization. There is a risk to get caught in a market-oriented discourse where there is no time to reflect on the effects of the discourse because of the lack of time that the discourse itself generates.

During the last two decades, technology has developed rapidly. It has become a natural part of everyday life, which we today take for granted. It isn?t until the last few years that technology has quickly become a big part in the school environments. Computers, tablets and other technology is today a big part of the education and teaching.

A main aim with the essay ?Constructive and destructive forms of language communication in modern work organizations? is to try to develop methods which can be used to measure and classify different forms of language communication. Methods that hopefully also can be used for analysis of in which ways dominating language communication forms affects employees health in modern work organizations. Quantitative methods have chiefly been used in the essay. A questionnaire study based on sociological research and psychoterapeutic research and practice has been used to collect data around communication in two work organizations (community health centers). Then communication has been classified in two main forms: constructive and destructive language communication. Results in the essay indicate that there are tendencies to links between high illness-absence and destructive communication in a work organization.

A main aim with the essay ?Constructive and destructive forms of language communication in modern work organizations? is to try to develop methods which can be used to measure and classify different forms of language communication. Methods that hopefully also can be used for analysis of in which ways dominating language communication forms affects employees health in modern work organizations.Quantitative methods have chiefly been used in the essay. A questionnaire study based on sociological research and psychoterapeutic research and practice has been used to collect data around communication in two work organizations (community health centers). Then communication has been classified in two main forms: constructive and destructive language communication.Results in the essay indicate that there are tendencies to links between high illness-absence and destructive communication in a work organization.