Background: The business market today is characterized by tough competition amongst the competitors to capture consumers? interest and money. One marketing tool companies can use to achieve this is the company?s image. The customer buys not only a product, but also the image that the company or the product is associated with.

Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

The aim of the study was to examine prerequisites for the changes that are taking place within working with Intimate Partner Violence in Västra Hisingen (a municipal district in Gothenburg, Sweden). My research questions concerned incentives for the new features, their practical consequences and prerequisites for implementation. The study has been performed by three focus group interviews with different parts of the organization represented. The work material has then been analyzed using Implementation Theory, Human Service Organization Theory and theories on breaking up. The study showed that all respondents were motivated to perform the changes, but also that there were significant differences between the groups? conceptions of what implementation demands, and of the organizational support today.

Gender equality and gender equality work is relevant for today's working life, and previously male-dominated occupations may be increasingly under pressure to become more equal. This paper aims to explore and understand how the firefighters at a station are experiencing gender and gender equality in rescue services.Using theories of how sex is done, how a power perspective and a structural approach can show men's and women's different conditions in an organization, and theories that are more specific to gender and change management the firefighters talk about gender and gender equality are analyzed. Essay results were collected through interviews with seven firefighters and then analyzed and interpreted with the help of theories.The analysis shows that there is a perception among the firefighters that men and women are biologically different and that required physical strength legitimizes the exclusion of women. Inequality is seen as something natural and by pursuing an active gender equality women are given unwarranted benefits. When physical strength becomes a legitimate reason for exclusion, the responsibility for gender inequality is put on women and that women don?t have what it takes.There is also a resistance against gender equality analyzed in the paper, and it's stated opposition seems to be directed against the management's way of recruiting women.

Work and health are strongly connected because people spend the most part of their adult life in a workplace. The work environment influences the fellow co-workers experience of health and learning in different ways. Accordingly the organizations influence has by doing so, created a great significance to fellow co-workers experiences. Organizational changes often create turbulence within an organization and are often experienced negatively by the fellow-co-workers even if it will give positive effects later. The aim of this study was to illuminate nurses- and assistant nurses experiences of health and learning related to organizational changes.

There are several different kinds of bacteria that has developed resistance against the antibiotic agents used in todays medicine. Most of them has evolved from the human health care but several of them has gone over to also cause problems in the animal health care. They often occur as nosocomial infections and the greatest risk of exposure to them is during health care. Since infections with a resistant bacterium can be difficult to treat, it is desirable to prevent this spread, especially since an animal treated in a hospital often is more susceptible to infection, due to their primary condition. In Sweden the current resistance situation is good and is yearly monitored by the Swedish Veterinary Antimicrobial Resistance Monitoring (SVARM) programme.

Celiac disease (CD) is an autoimmune disease, induced by an immune mediated reaction in the small intestine after ingestion of gluten and related prolamines. There is a strong genetic linkage and most important are the genes that encodes for HLA-DQ2 and HLA-DQ8. The European Society for Paediatric Gastroenterology, Hepatology and Nutrition (ESPGHAN) has developed new guidelines for investigation of CD in children and adolescents, which include genotyping for HLA-DQ2 and HLA-DQ8. Therefore, the clinical microbiological laboratory in Västmanland wants to introduce a method for analysis of these genes. Microarray is a newly developed method for determination of the alleles HLA-DQA1 and HLA-DQB1 that encodes for the ?- and ?-subunits of the HLA-molecules.

In this paper we examine the view of mental illness is in a male dominated organization and what strategies are used to handle mental illness by the organization and the individual. We conduct semi structured qualitative interviews with persons who have in some way been in contact with mental illness within the organisation, we then encode our material from a themed analysis. We analyze the material and illustrate our problem area on the basis of Erving Goffmans theories of interaction and on R.W. Connells theory of hegemonic masculinity. We also show how previous studies of how men seek help for mental illness can help to enlighten our research area.

en small case studie av event med olika karaktär föregås av en kartläggning av begreppet event. vidare identifieras kritiska faktorer för framgång och huruvida den arbetsprocess i vilken eventen växer fram överensstämmer på de olika eventen. vilka likheter respektive skillnader kan identifieras..

This study was conducted at Glimek AB, a company that has chosen to decentralize its central storage unit in order to increase production efficiencies. The purpose of the study was to identify the problems in the production cycle that lead to the decision to decentralize the central storage unit, as well as identifying what the decentralization entails. The effects of the decentralization have not been analyzed in the study, and consequently neither financial nor production disadvantages have been considered.Appropriate questions were formulated based on the chosen underlying theories, and were asked to selected individuals with relevant knowledge. The study is based on the information that was gathered from interviews with management as well as staff within the company. In addition, supporting information such as flowcharts, drawings, orders and decision support documents were supplied by the company.

The purpose of this paper is to investigate the relationship between Earnings Management (EM) and certain characteristics of management forecasts, among a sample of Swedish listed companies. The forecast characteristics studied are: 1) Forecast venue: How explicitly is the forecast presented? 2) Forecast precision: How detailed is the estimated number? 3) Forecast measure: Which measure(s) are forecasted? We use a sample of 68 annual management forecasts, obtained from year-end reports between the years 2007-2011. EM during the forecasted year (2008-2012) is estimated using the cross-sectional modified-Jones model. The forecast characteristics are then related to the degree of EM during the forecasted period.

The aim of this study is to examine the significance of having a music department at the public library in Enköping, and how the organization of the phonograms is handled. The different areas examined are the reason of the reintroduction of a music department, its budget, its users, the work with selection, the marketing, statistical data concerning loans, the work with classification, indexing, and organization of the phonograms and the future of the music department. The empirical material consists of qualitative interviews with staff connected to the music department at the public library in Enköping. For the theoretical frame, Sanna Taljas discourse analysis of music libraries in Finland is used. Talja presents three discourses which all show different views on what kind of material a music library should contain.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Organizational culture is a widely discussed topic. Today job mobility in society is increasing as well as part-time employment. This study aims at investigate how organizational culture is maintained in an organization where employees work as combiners of different work occupations. The study is a case study of the department of Art at Konstfack (The University College of Arts, Crafts and Design). The organization is unique in the respect to that the majority of the employees have part-time employments within Konstfack combined with their parallel own artistic occupations.

To be able to give optimal care to patients in small animal hospitals, we have to have knowledge about how to prevent the spread of infection. An important part in this is hand hygiene routines. We have to clean hands whenever they are visibly dirty, and disinfect them regularly in between. Another important part is the cleaning and disinfection of the environment in the clinic, and also the cleaning, disinfection and sterilization of medical instruments. Other important parts are isolation of patients with known infections, to wear clothes with short sleeves and to wash them at least once daily, to wear gloves, having short nails and not wearing jewelry when working.