Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

My problem comes out of the bigger question ?why the Catholic church is featured in horror films whenever a religious organization is in one?? I have detected in the horror films that I've seen that when a religious organization is in a horror movie it's the Catholic church that gets to act as church and religion. I have chosen the following problem: How is the Catholic church presented in the horror movies The Exorcist and The Rite, and how can one understand these presentations from a role theoretic perspective?Since role theory has it's background in the world of the theater with it's actors and roles, it came naturally to use role theory, and specifically Goffmans dramatic model. I've used this model in a film analysis of the movies.

Religious congregations and social work have long been a neglected field of research. Although the number of studies have increased during the last twenty years. With a starting point in the situation in this field of research and in the current public debate in Sweden the focus of this study will be on how Christian and Muslim congregations view cooperating with the municipalities, organizations, the religious community to whom which the congregation belongs and how the congregations view cooperating with other religious communities. Qualitative method of research was used. Representatives of four religious congregations was interviewed; a deacon in a congregation in the Swedish Lutheran Church, a pastor in a congregation belonging to the Mission Covenent Church of Sweden, the chairman in a the board of a Muslim congregation and volunteerleader in another Muslim congregation.

?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 purpose of this study is to search and analyze different logics that operators use in the work of helping juvenile delinquents to break their criminal behavior. New institutional theory is used in this study to analyze the results. The study was conducted through qualitative interviews of six professionals in two municipalities which work with juvenile delinquency. There are two questions that we want to address in this study. The first one is what methods the social workers are using in two middle large municipalities to help youth to brake there criminal behavior.

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

This examination studies the gender balance of contemporary art exhibitions in Sweden. To what extent genders are equally represented assumes to be based on how the curating process considers equality work. Three categories of art organisations are studied with the intention to determine differences in equality approach between the categories. Official documents of each organisation are examined to understand how they formally relate to equality work. Statistics of the actual gender balance of each organisation are produced based on the last two years exhibition archives.

The aim of this paper is to critically examine and analyze how the informal performance about masculinities and femininity are being expressed and produced by the text and pictures in Huddinge kommuns internal magazine for the staff working within the public administration. The concrete questions are:By which patterns constructs the performance of gender in Huddinge kommuns internal magazine for the staff working within the public administration?Are the femininity and masculinities being expressed in a static way or have it changed in Huddinge kommuns internal magazine for the staff working within the public administration throw the examined years 1985, 1995 and 2006?A quantitative and qualitative method is used. The point of departure is organization theory in a gender perspective. With the gender organization theory we examine the structures, leadership, symbolics and changes through the examined years.

This study examined constructions of horses and means staff working with horses parallel to therapy in institutional care ascribes to horses. A narrative method was used and the theoretical framework was social constructionism. A question was asked to the narratives: How can practice in institutional care be understood through these stories? The result showed different pictures of institutional care. Horses seem to provide a multi-faceted therapeutic tool.

Purpose: The purpose of the essay is to result in recommendations for how non-profit organizations work with signing new and keeping existing donors can be improved.Methology: The thesis has a hermeneutic view. It does not have the intention to lead to generalizations, although the result could lead to new knowledge, increased  understanding and deepened insight based on well thought-out interpretations. Furthermore, the thesis has a deductive approach. The research method is qualitative and the objectivity has been sustained by not enter personal values and views until the discussion section. It is a case study and semi-structured interviews have been done with two non-profit organizations, two individual donors and three donating/sponsoring companies.Theoretical perspective: The essay proceed from theories in development, fundraising, communication and customer relations.

Purpose: We will understand and explain Dell?s value gap through an extended intellectual capital theory. This will be done by deriving the value to the different parts of the intellectual capital value scheme. We will also use value scheme to describe the ongoing strategy shift. Methodology: The qualitative method and an abductive reasoning have been employed during the progress.

This has been a practical innovation graduation project withthe focus of studying the impacts of downsizing on a learningorganization. The study took place at Karlsson Spools in Sala.This has been a part of an ongoing EU project funded by theEuropean Social Fund, ESF. We have, with the help ofinterviews and surveys, gathered information on the presentsituation and with the help of theoretical studies built aframework on how a learning organization is viewed intheory.During our study we found that there are many componentsto a learning organization. The company in question hasdisplayed some qualities that characterize a learningorganization such as a plan to train and further develop theiremployees. The problem we found was lack of communicationand how this has resulted in a less successful outcome of theongoing courses.

The aim of this Master?s thesis is to investigate how a public library should sign and organize their resources to make them as accessible as possible to the users of the library. Our theory, Paul Arthur?s and Romedi Passini?s wayfinding theory, is about how people search through information loaded environments. Our empirical material consists mainly of three parts: an inventory of the resources and guiding at Hammarö bibliotek, eight interviews with visitors at Hammarö bibliotek and observations of how visitors use and interact with the library, its resources and guiding.

The aim of this study was to try to get an overall image of how participation is constituted in the organization of AMA, a Human Service Organization (HSO) that is part of the Vasteras municipality.  With focus on mainly participation but also communication and leadership the goal was to find out more about how the governing parts of the organization was able to communicate and create participation amongst their employees. Did the message come across? Using a triangulation method including interviews, surveys and observation hopefully this question would be answered along with trying to depict an overall image of the participation within the organization. The results indicated that there were both differences as well as similarities between the employees and the management with regards to how they experienced participation. A surprising result was that the geographical location was found to have an impact on how the staff perceived participation.

With the introduction of the Swedish Code for Corporate Governance in December 2004, most companies listed on the major Swedish stock exchanges were required to have a nomination committee responsible for, among other things, evaluating the incumbent board and nominating new candidates. This master thesis aims at analyzing the effects of these nomination committees on institutional investors in their corporate governance, through a qualitative study of 13 interviews. We have found that institutional investors have become more active through their participation in nomination committees and that they have gained more influence over the companies in which they own shares. We believe that in reality nomination committees have more influence over the selection of the board than was intended when the Swedish Code was written..