Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.

Today  Real  estate  companies  face  the  challenge  where  extensive  renovations  on  existinghousing built before 1980 must be performed. Conditions have changed and the housing need performance-­?enhancing measures that meet today's quality. With a current renovation rate,  it  would  take  30  years  to  meet  the  renovation  needs.  The  renovation  rate  must therefore rise dramatically, which requires the real estate companies to act consistently in accordance with commercial principles and in an economically, socially and environmentally responsible way.The  paper  discusses  renovation  strategies  in  four  municipal  housing  companies  in  the Stockholm  suburbs.  The  report  includes  surveys  of  four  ongoing  renovation  projects; Fastighets AB Förvaltaren in Sundbyberg project Hundloken 3, Stiftelsen Signalisten in Solna project Ritorp, Sollentunahem in Sollentuna project Svalgången och Väsbyhem in Upplands Väsby project Dragonvägen. The main purpose of this study was to analyze the practices of redevelopment projects.

In recent years, the internet has exploded of images. Not at least in the popular photo-sharing network Instagram as one of the fastest growing social network for the moment. Millions of people around the world share pictures and expose themself for friends and family. We were therefore interested in which experiences and attitudes users have towards their identities in relation to their self-image and self-presentation on Instagram. Furthermore, whether they in general have a primary interest in using Instagram as a tool to experiment with images to present their identity on Instagram, in which way they approach their Instagram follower?s expectations on how they present themselves on Instagram and if they are aware of any strategies in their self-presentation on Instagram.The result of this study is the fact that our respondents thinks that they do not intend to have a primary interest in experimenting with images on Instagram to present their identitiy, it is rather something that comes naturally in how they present themselves on Instagram.

Due to the well-developed rhetoric and the relative easiness to estimate costs, cost considerations are usually more in-depth than revenue considerations when discussing strategies impact on profitability. To avoid dysfunctional companies and poorly judged strategy decisions it is necessary to develop the rhetoric of revenue considerations.By collecting data from 230 respondents in a quantitative study of two grocery stores in Mora, the study aimed to assess the relationship between choice of generic strategy and self-reported buying behavior, considering differing decision-making processes of customers.The results of the study indicate that a differentiation strategy performs better than a low-cost strategy in terms of buyer frequency, number of goods and cost of purchase. However, due to a poor data collection method, the results are weak, and should therefore be questioned. The study indicates that reliability considerations for behavioral measures should be treated in the same respect as psychological measures, and therefore illuminates the need for new methods and measures to be developed..

Our purpose with this master thesis is to look at school libraries in two separate municipal contexts and with the help of case studies try to reach understanding of how the municipal organisation in general influences and co-operates with day to day reality. In order to achieve this objective we have posed the following questions: What importance are school libraries given in relation to questions of overall management and goals in the greater organisation? How are resources distributed and management allocated in the two cases? How are the various school libraries in the two municipalities organised when it comes to workload, employee role assumption and teamwork? In the section dealing with theory and previous research we present the theoretical viewpoint and the literature of importance for our subject. This includes a short history, reports and laws, and also some research and theory on school library organisation. Our method has been to study the circumstances in two separate municipalities, Varberg and Växjö.

Title: Talent Management: Retention and development of employeesLevel: Bachelor?s Degree in Business and AdministrationAuthors: Amra Abdulic Dzankovic and Anna JaurénSupervisor: Per-Arne WikströmDate: June 2013Aim: The purpose of this study is to examine how an organization can implement talent management strategies to retain and develop their employees. We intend to increase the understanding of talent management by highlighting various strategies to retain and develop employees.Methodology: The study has been carried out with a qualitative approach through a case study in cooperation with a large organization within the public sector in Sweden. Empirical material has been collected through semi-structured interviews with all the divisional managers. An extensive analysis of literature and research connected to Talent Management and tools for retention and development has formed the basis of the theoretical framework.Result and Conclusion: The conclusions we have drawn from this study is that to succeed with Talent Management, and the strategies that are in place to retain and develop employees, there must be an integral and comprehensive approach where business strategy and vision also permeates personnel strategy.

Aim: The aim of this study was to describe what nurses experienced in connection with waiting time related frustration among patients and relatives in the emergency department and also what strategies nurses use to manage waiting time related frustration.Background: The numbers of emergency department visits are increasing and lead to waiting times which can cause frustration among patients and relatives, a frustration that nurses encounter in their everyday work and need strategies to deal with.Methods: This is a descriptive qualitative study. Interviews are conducted with five nurses, transcribed and analyzed by qualitative content analysis.Findings: The nurses feel inadequate and powerless when they meet patients and relatives frustration. In order to deal with patients and relatives frustration, they use the strategy of participation, which implies to involve and meet patients and relatives needs for information and to be seen. In order to prevent themselves becoming frustrated they use adaptability, by creating an inner calm, not take it personally and to distance themselves from the frustration.Conclusion: The result highlights the importance of managing the activity to reduce waiting time related frustration, for example through reflection and working for reducing waiting times. Further research is also needed..

A quantitative study was conducted with the aim to investigate whether individuals use a specific conflict strategy when they are in a task conflict or a relationship conflict in their workplace. The study also examined whether individuals experience positive or negative effects of a task conflict or a relationship conflict when a specific conflict strategy have been used. Previous research explains the effects of task conflicts and relationship conflicts at the workplace (De Dreu, 2008) Likewise lifts the effects of the conflict strategies interaction, avoidance, and power and coercion (Hoerr, 2005; Meyer, 2004; Trudel & Reio Jr., 2011). However it does not tie together what the conflicts and conflict strategies have for effects together. This also means that it is impossible to discern if there is a strategy that is frequently used in a specific conflict type.

AbstractAim: The aim of this study was to describe which coping strategies women use when they have been diagnosed with breast cancer. In addition, the purpose was to describe how woman?s self-image changes after a mastectomy. Method: A literature review study has been carried out with a descriptive design. The result of the study included 16 articles which were found in the databases: Cinahl, PubMed, PsycInfo and through manual search.

AbstractDigital media in general and social media in particular are becoming more and more important to businesses across the globe. It is an effective way to reach out to consumers and establish a good relationship with existing customers. Most companies today use digital media in order to market themselves and to establish good public relations. A lot of those companies have also realized the enormous marketing capabilities that social media provides. However, in spite of the plethora of possibilities that comes with social media it can also, in some cases, hinder the companies ? success.

AbstractTitle: Welfare officers personal experiences of stress and coping in an emergency hospital in StockholmThe purpose with this study was to describe how welfare officers in an emergency hospital experienced stress in their workplace and what coping strategies they used. Through qualitative interviews the welfare officers thoughts and experiences were examined. The result showed that welfare officers experienced some stress at the workplace; this was related to lacks in the organization, heavy workload and short of time. The most commonly used coping strategies were social support, physical training, short breaks during the day to handle the stress at work. The conclusions of this study was that factors that reduces stress for welfare officers who work at emergency hospitals was a functioning organization and management, the ability to control and at some levels effect their own work, to have guidance and other opportunities to ventilate with co-workers.

Background: Communication allows people to gain understanding of themselves and their surroundings, which is a prerequisite for good health. The nurse may in her communication help patients develop a feeling that they are not alone in their situation. If the patients cannot express themselves and make themselves understood, it can lead the patients to feel left out which emphasizes the suffering at having aphasia. Aim: The aim of this study was to identify the components which affect nurse?s communication with patients with aphasia.

Overdue cleanings have for a long time been an important topic of discussion within the forestry sector. When stands that have not been pre-commercially thinned are reaching the level of commercial thinning, many problems occur in terms of decision-making and economical outcomes. These types of stands are commonly known as conflict-stands. The work was carried out partly as an interview survey towards representatives from the forest sector and the energy sector, partly as a case study of conflict-stands situated in Böksholm, north of Växjö and in Tönnersjö east of Halmstad. The criteria for the studied stands were that they had to be dominated by Norway spruce and be in a severe status of ?conflict?. The aim of the interview was to get an overview of the situation today, and also analyse trends in terms of conflict stands.

The purpose of the essay was to examine the way the SwedishCounty Administrative Board works with crises communicationbefore, during and after a disaster. A qualitative comparisonbetween the County Administrative Board in the Swedish regionsHalland, Jönköping and Kronoberg has been made in order to seeinequalities and simmulariteies in their strategies and policies forcommunication. In order to fulfill the purpose two main questionswere asked:? How does the County Administrative Board in Halland,Kronoberg and Jönköping work with crises communicationbefore, during and after a disaster?? In what way does the three County Administrative Boardsco-operate with other organizations before, during and aftera disaster regarding crises communication?The theoretical base of the essay was classical and postmodernstrategic communication. I interviewed communicators at theboards and took part of their communication plans and strategies toseek answers to my questions.

Background: Since the start of the twenty-first century it has become very important for companies to act in a responsible manner, in guides of CSR. The idea is that companies have more responsibilities than to achieve a higher profit for their shareholders. They should also care about the society and act in a responsible way.Problem discussion: Problems concerning CSR are that the internal part of the sustainability work has not encountered the same level as the external part of the sustainability work. Companies are today struggling with implementing CSR into their business strategies.Research questions:1. What does a company has to consider when working with CSR? 2. How can management control systems help the implementation of CSR into the organisation?Purpose: The purpose of this thesis is to examine what a company has to consider when working with CSR and how management control systems can help the implementation of CSR into the organisation.