The aim of this master thesis is to study how the development of a public library by means of ideas and methods from the private sector can be related to traditional core values. We base our study on institutional theory, which focuses on norms and values in an organisation, and new institutional theory, which focuses on how organisations are influenced by changes in the environment. We also use New Public Management with a market focus to analyze the implications of a development towards a more market oriented view.The method used is that of a case study of a new library concept, Idea Stores in London. Idea Stores are a number of new public libraries in Tower Hamlets developed from the results of a major opinion survey about libraries. The Idea Stores combine traditional library services with elements of adult education and lifelong learning in a partnership with local learning centres.

Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

ÖREBRO UNIVERSITYDepartment of Behavioural, Social and Legal SciencesC-essay in Social work, Advanced course2006To give up a criminal life styleA study of motivation and protectional factors of juveniles after a sentence of institutional care or community workEmma Henriksson & Karin TengnäsABSTRACTThe purpose of the study was to investigate the factors that juveniles sentenced to institutional care or community work perceive as important for their decision to give up a criminal life style. The study approach was based on a few specific questions: (1) What aspects of the treatment have contributed to a motivation to abandon the criminal life style? (2) What have motivated the juveniles to make a decision to leave the criminal life style? (3) Are there any specific internal or external protectional factors that have been decisive for the rehabilitation process and, if so, are they linked to intrinsic or extrinsic motivation? The study rests on the theoretical foundation created by earlier research on institutional care, motivation and protectional factors. Interviews were chosen as a method to secure qualitative data and the interview manual was designed on the basis of themes that reflect the questions of the study. Six young people?s perception of their treatment is documented in the study, as well as their opinion on the effectiveness of the treatment.

The Oresund Region, consisting of the Swedish county of Scania and the Danish islands of Sealand, Lolland, Falster and Bornholm, is widely recognised as a successful example of European cross-border co-operation. The purpose of this region building project is to form a cross-border fully integrated functional region in order to accomplish a high level of economic growth and employment.This thesis argues, by the means of discourse analysis, that the project can be viewed as a kind of post-politics, defined as a politics that under a neoliberal hegemonic consensus strives to manipulate citizens (and to redefine them as consumers and investors) into better economic performance.This manipulation is carried out by extensive discourse production aimed at convincing people that the Oresund Region exists, that it is a successful region, and that the people who inhabit it are also successful. The deliberate vagueness and contradictory character of the Oresund discourse is investigated and explained as a discursive strategy to incorporate as many views and desires as possible..

A company may use different accounting techniques to adjust accounting information and thereby attract investors. Big Bath Accounting is defined as a strategy used to make changes in the financial statements and reduce the results further when the companies expect negative results. This phenomenon has been observed empirically and occurs when including CEO change and negative results. The aim of this study is to test whether there is another factor affecting Big Bath Accounting, namely remuneration of the CEO. The CEOs should, by changing the accounting information, be able to influence their compensation.

Bankruptcy is a problem for the society in form of high costs for including suppliers, customers, employees, investors, banks, insurance companies etc. The purpose of this study is to confirm or dismiss a bankruptcy prediction model that has been developed in a previous Swedish study, in order to predict bankruptcy with help of specific key figures. The model has only been tested in a larger perspective where the population consisted of all small firms in Sweden, in this study the model´s reliability is tested by that it instead been applied to a minor perspective, where the population only includes Stockholm. With a quantitative approach of 12 different key figures from a total of 60 Swedish smaller registered companies in Stockholm between the years 2005-2007, has been studied. The companies are divided into two groups, companies with good financial health and companies that have ended up in bankruptcy.The results shows that the model is applicable in a smaller population, but some of the key figures do not generate essential or any type of information about bankruptcy, but the majority of the key figures in the model did.

Risk-free profit sounds appealing. The opportunity to arbitrage exists. Investments in underpriced IPO:s can generate profit, but for whom?Previous studies have shown that underpricing is a common phenomenon. This study intends to investigate whether underpricing and the arbitrage opportunity exists on Aktietorget which is a smaller venue.

This thesis explores some issues regarding estimations of the cost of capital on the Stockholm Stock Exchange through reverse engineering of the Residual Income Valuation model and through usage of the Capital Asset Pricing Model. Previous studies are in conflict of whether the risk premium changes considerably over time or not. Furthermore, the risk premium estimated by CAPM tends to be fairly stable. In this study, reverse engineering of the cost of capital implied by analysts? forecasts shows a significant difference in the risk premium over time.

There are various investments to suit different investors, what affects the investor is the risk he/she takes with the investment and also the awareness  the investor has. According to different theories a higher risk gives even a higher yield to compensate for the extra risk the investor takes.In this paper, we discuss and compare two different forms of savings, Swedish closed-end funds and Swedish mutual funds to examine what alternative that generates highest returns in relation to the risk.To help, we use different evaluation measures that adjusts the different investments risk so that you can compare how well the investments have performed regardless of the risk they have. This will give us an answer about what investment form that have performed the best between 2002.01.01-20010.12.31. Five Sweden mutual funds and five closed-end funds have been selected to participate in the survey.To evaluate this, it is primarily quantitative data, analyzed in the evaluation measures. The results obtained in the survey show that Swedish closed-end funds have performed far better during the selected time period.

Purpose: The purpose of this paper is to describe the perception of value and risk in CSR as well as analyzing how financial institutions influence responsible behavior in business in order to create sustainable economic growth.Methodology: The study has a qualitative research method used by an abductive process. Data has been collected through semi-structured interviews with respondents from three venture capital companies and three banks. The sample of respondents was done through a convenience sample with respect to access and expertise in the research area.Conclusion: The most important meanings of the research results have shown that CSR holds an intrinsic value concerning contributing value as its conceptual meaning in terms of sustainable development. CSR can also be regarded as a dimension of risk management to reduce the risk of negative externalities on corporate activities. Investors and financiers contribute to sustainable companies through active ownership and improvements in the CSR dimensions.

The purpose of this essay is to examine the United Nation?s work and structure to find possible factors that can explain why some peacekeeping operations have achieved to mainstream a gender perspective, when others have not. This study is based on two cases; the peacekeeping operation in Namibia and the peacekeeping operation in Kosovo.The theory I have chosen to apply is feminism, a theory that allows an alternative explanation to this phenomenon. The conclusion is that there are three decisive factors: The leadership and its will to recruit female personnel to decision-making positions, the number of female employees and whether the peacekeeping operation cooperates with local women-organisations or not. All this is of great importance whether the institutional hegemonic masculine culture within the United Nation and its peacekeeping operations, is challenged or not..

The purpose of this paper is to analyze the driving forces and barriers which may exist at the implementation of green supply chain management (GSCM) within public organizations. Suggestions that may increase or reduce driving forces and barriers to public activities will also be provided, where such is found. The background of the study is that the public sector is such a major customer for many companies / providers, which makes the sector able to highly affect its suppliers. This essay is based on literature studies. The results showed that GSCM is a relatively unexplored area, especially applied on the public sector.

Abstract: In this Master's thesis our aim is to study the situation and process regarding the decision to use outsourcing of the media acquisition function in a Swedish public library. By using New institutional theory, focusing on ways of organising and values in the organisation we are able to analyse this phenomenon. Skot-Hansens theory about three different culture political argumentation schemes, humanistic, sociological and instrumental (or market oriented), gives us the opportunity to place statements and facts into a functional theoretical context. The market oriented scheme is further clarified with the concept of New Public Management. The role of values in the institution, regarding aims and goals is stressed.

This thesis is based on the implementation of a bilateral rural development program in Burkina Faso. The main purpose of this study was to put the actual implementation process of a bilateral development program in view. This was done by investigating how two dominant perspectives in the implementation literature can explain what in fact happens during the realization of an aid program. A further aim of the thesis was to explore the limitations of these two dominant theories, in order to get a full understanding of the complexity of the realization of an aid program. Based on the implementation theory, this study shows that the realization of an aid program can be understood from three different angles.

The purpose of this study is, on the basis of institutional theory, to contribute with moreunderstanding about resistance to management accounting change and also to survey reasonsfor the resistance and how to cope with the resistance.The study is a qualitative case study and semi-structured interviews have been used tocomplement the study?s theoretical area, consisting of scientific articles.The conclusion from the study is that resistance to management accounting change can beunderstood and explained by the institutions of each organisation and its underlying structures. Afurther conclusion is, with the structures in mind there are many reasons for resistance and alsomany ways to cope with the resistance. A model has been produced in purpose to createunderstanding and to survey the resistance to management accounting change..