How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax rate on all incomes with an allowance exempt from tax, is consistent with the demands of justice. In order to achieve this I construct a two level argument using normative method. The first part consists in the justification of a specific ethical theory which is derived from to notion of human dignity.

The study aims to illustrate how women victims of male violence in intimate relationships are treated during the legal process and with professional perspective describe what women?s experiences considered to be in the legal process. The study also aims to draw attention to the interventions for abused women during the legal process.The results are based on interviews with professionals in the justice system, and on observations in the courtroom. Overall our results show that abused women are in need of a great quantity of help and support before, during and after the negotiation. The legal process is very stressful for the women.

ABSTRACTProblems with high turnover in nursing has escalated during the last years both nationally and internationally. according to previous research job satisfaction and quality of care was connected to specific features of the hospital work environement. It was also recommended by Coomber & Barriball (2007) to analyze job satisfaction at ward level with qualitative interviews to get a deeper and more extended insight in which specific features are of importance.The aim of this study was to investigate and describe the experiance of job satisfaction in relation to quality of care from nurses perspective. This study was carried out at an orthopaedic ward with primary nursing as organizational context of care.Two focus group interviews were conducted, they comprised nine nurses with at least two years experiance of primary nursing. A qualitative content analysis with inductive approach was used in order to develop more detailed insights of potential factors influencing work satisfaction at ward level.

The aim of this study was to describe and analyze the problems caused by students that characterize themselves as highly sensitive. The issue of high sensitivity and other categorizations are fiercely debated in the research. This empirical study was conducted in light of literature about high sensitivity, pedagogies, and interview methods. The students answered questions about what makes them categorize themselves and how they believe that the categorization affects their learning and social development. They also responded to questions about what they consider appropriate measures to improve their situation.

AbstractPurpose: The purpose of this thesis was to examine to which extant the politically governed organization, Swedish association of local authorities and local regions (SALAR), has been mediatized. Furthermore the purpose was to examine how SALAR being a Meta-organization affected the mediatization process. To accomplish this the thesis studied how SALAR organized themselves internally in order to form opinion through the media in one of their prioritized issues. A further purpose was to equalize SALAR?s mediatization process with the mediatization process for the whole political system. Method: This is a qualitative study which the gathered material has been collected through two types of methods, semi structured interviews and field observations.Material: A total of eight interviews were made distributed over three departments inside SALAR.

The thesis aims to understand how learning processes are affected when an organization split into two separate organizations. The study is designed as a single case, covering a new government agency?s takeover of a core activity from another agency and the use of a purchase-provider split between the agencies, providing the new agency with IT-services. The findings revealed a difference in productive system and knowledge types between core- and IT-activities. The core activity was found to be dominated by explicit knowledge while the IT-activity seemed to be dominated by a mix of explicit and tacit knowledge.

This study aims to analyze the effects of the proposal regarding mandatory reporting for undocumented individuals within the Swedish public sector and how this potentially affects leaders in their efforts to motivate their employees to comply with this requirement, which is considered ethically charged. The primary focus is to understand how these leaders can motivate their employees considering legal requirements that are both legally binding and ethically sensitive. By interviewing leaders from various sectors within the public domain in multiple Swedish municipalities, this case study seeks to highlight the challenges arising from the amalgamation of legal mandates and ethical dilemmas. Its goal is to provide insights that can support these leaders in their complex decision-making regarding such issues. The study addresses theoretical aspects such as change management and critical organizational theory. The study's findings indicate that political decisions play a pivotal role in the processes of change within public operations. Resistance to change varies and takes various forms.

Riksteatern is a Swedish movement which was formed during the 1930s. The movement now consists of 230 local societies and had 545 000 visitors last year. The purpose of this thesis is to investigate how a movement, mainly financed by the Swedish government, is run. To be able to understand this, the theories of Pierre Bourdieu are used together with organizational theories. The empirics are collected mainly by semi-structured interviews made with employees at Riksteatern.

This paper exposes the problems and challenges organizations face when integrating aged systems, web based systems and web services. The paper focuses on how people with different titles in an organization experience systems integration and the factors that contribute to project failure or success. The research methodology used in this is Grounded Theory and the resulting theory of this paper has taken form through the coding of transcribed interviews, which have gone through a constant comparing to other theories in the area of interest, mostly articles about success factors in system integration. The resulting outcome is a success model aimed to describe the underlying indicators to achieve project success.The success model consists of three factors that contribute to success in integration projects. The factors are: globalization, governance and balance.

Dichotomy in change ? a study of how the relationship in terms of power between politicians and civil servants in local government is affected by the transition to a system without branch committees.

The purpose of this master thesis is to present a model that illuminates the important factors when deriving technical information from market data within a company. For companies to be able to become and stay competitive in the market, product quality is an important factor. Whilst good product quality leads to customer satisfaction and loyalty, lack of quality brings costs in service and replacements. To improve product quality, the developers need information and knowledge about what quality issues affect existing products. Most companies gather data from market about known issues, but in order eliminate known quality issues in new products; this data has to be transformed into information and knowledge.

The object of this study was to meet with offenders and victims of crime who recently participated in victim-offender-mediation, in order to explore their experiences and feelings about it. The method of research was individual qualitative interviews with two offenders and two crime victims. The main questions aimed to find out how the participants felt about the mediation process, what experiences they had about the person they had to face during the meeting, and finally what thoughts they had about the crime and its consequences. In helping to analyze the results of the interviews,Reintegrative Shaming Theory and Theories of attribution were used. The former was used to try to explain the feelings resembling shame that emerged during the meeting, while the latter was helpful in order to understand the descriptions the participants used when they talked about the other person.

This thesis aim to advance the Liberal Integrovernmentalism (LIG) developed byAndrew Moravcsik in order to order to explain how the European Court of Justice (ECJ) can make de facto EU policies diverge from what was originally intended by the Member States. More specifically it describes how the Posting of Workers Directive, Directive 96/71/EC, originally was created to shield certain Member States and their respective systems of regulating the labour market from pressure arising from the posting of workers form low-wage countries inside the EU. However, through a series of cases in the ECJ the de facto policy of the directive has changed and it is now in itself a potential threat against these systems. The Member States now find themselves caught in a ?Joint-Decision Trap?, unable to rectify the situation even though their original agreement has been turned on its head.

Olika förändringsrecept har länge använts inom kommunal verksamhet i syfte att förändra och utveckla. Idag är Lean det recept som har blivit populärt inom kommunal verksamhet i Sverige. Lean i kommunal verksamhet är ett hittills relativt outforskat fenomen och för att öka kunskapen behövs fler empiriska studier i ämnet. Det saknas även forskning på hur medarbetare skapar mening i förändringsprocesser och därför finns det anledning att studera medarbetarnas upplevelser för att förstå hur de påverkas av ett recept som Lean.Studien har genomförts i syfte att, genom studier av medarbetarnas upplevelser, utveckla förståelsen för hur mening kan skapas kring Lean i kommunal verksamhet. Detta för att ge ett bidrag till den företagsekonomiska diskussionen kring Lean samt öka den empiriska kunskapen kring receptet i kommunal verksamhet.

The research of organizational structure and control in the audit profession suggest that there is a contradiction in that auditors should both nurture collegialities while they at the same time have their own responsibility for their individual development and career. This creates a competitive situation among colleagues who in return are expected to maintain a good social relationship and team spirit with each individual. Subsequently, being part of the collegiality and being highly individualistic, gives rise to a theoretical dilemma where these opposing forces are supposed to coincide with each other.The purpose of this paper is to create a bigger understanding of how auditors at major accounting firms can handle the conflict that arises. In order to explore this dilemma, we conducted a qualitative study based on an abductive approach. We have made seven semi-structured interviews from a localistic view.