The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.

The number of female officers employed in the Armed Forces is low. Of the total proportion officers, female stand for 4.8 %. The Armed Forces are currently working actively to level out the distribution. This paper is intended to create a better understanding of the slow increase in female officers in the Swedish Armed Forces. The study is qualitative and the results from the data collection have been based partly on a text analysis, partly on a theme-based group interview in which three themes have been discussed.

Syftet med denna uppsats är att hitta en innovativ definition av begreppet interna kunder samt föreslå en implementeringsstrategi för en av den svenska matvarugrossisten ICAs lagerenheter. Vi har nått våra slutsatser genom kreativa studiebesök, interaktiva intervjuer, en innovativ workshop och litteraturstudier. Vi har utgått från leanfilosofin och teorier om kulturer, förtroende och kommunikation i organisationer. Inom samtliga områden har vi stött på kopplingar till inre och yttre effektivitet. Under intervjuerna upptäckte vi att ICA står inför vissa utmaningar när det gäller de anställdas förtroende, kommunikation och individualistiska tankesätt.

The purpose of this study was to do a narrative survey of the discussion about violence in partner relationships that is held in research literature. The question at issue was: How do research literature discuss violence in partner relationships, with focus on heterosexual relationships? The eight primary documents that have been chosen are written by researchers, professional therapists, National Counsil for Women's protection (Nationellt Råd för Kvinnofrid, NRK) and Swedish Government Official Report (Statens Offentliga Utredningar, SOU). To investigate the theories, discover the similarities and differences between them and how they can complement each other, the documents statements has been analyzed with a dialectic-hermeneutic approach and social constructionism and discourse theory.The research findings showed that the gender perspective theory, the psychodynamic theory and the social psychology theory have a few things in common, but that they on the whole are different and contradict each other. The gender perspective theory dominates the discussion but needs to be combined with the other theories to give a more all-embracing understanding.

Unemployment and long term unemployment is a reality for a large number of people in Sweden. This may be the result of structural changes in the labor market, but involves a wide range of issues. Along with other actors, the social services are obliged to support the long term unemployed to find a job. The aim of this study was to describe and analyze the work done by social workers towards the long term unemployed, 25-49 years old, in two municipalities. We performed altogether six qualitative interviews.

Under tidigt 80-tal växte olika sorter av kommunikationsmodeller fram, bland annat Daft och Lengels, Media Richness Theory. Denna teori var baserad på den tidens kommunikationsmönster. Idag nästan 20 år senare har vi sett explosionsartad IT-utveckling vilket har medfört förändringar i det dagliga kommunikationsmönstret. I denna uppsats undersöker vi om Media Richness Theory fungerar på ny teknik med hänsyn till dagens utökade kommunikationsmetoder. Vi studerar bland annat användnings- och påverkningsmönster ur ett abduktivt perspektiv, det vill säga både kvalitativt och kvantitativt.

In today?s changing environment, creation of projects by organizations has become more common. The problem is, though, that the knowledge of the subject is still limited which causes many projects to fail. This has made it extra important to have a good project manager whocanlead the project in the right direction. While doing this both the project method and the project manager?s motivation are contributing sources.

AbstractTitle: A democratic organisation - one click away? A quantitative content analysis which studies the potential of democratic communication through intranet use.Authors: Stina Gabrielsson and Jill Johansson VennelinPurpose: The purpose of this study was to investigate whether there is potential for democratic communication within the NGOs through intranet use.Key questions to be answered were: To what extent is authority versus members represented on the intranet Klick?s discussion forum? What/which communication-related functions out of social function, knowledge transferring and debate are featured in the posts published on the intranet Klick?s discussion forum? Are deliberative discussions being practiced in the discussion forumthreads on the intranet Klick? The thesis is based on the theory of deliberative democracy. In order to substantiate the theory has theoretical perspectives concerning participation and involvement also been applied. These perspectives are derived from Organizational theory and internal communication.Method/Material: This study consists of a quantitative content analysis of the 477 posts and the 129 discussion threads available on the NGO RFSU?s intranet Klick the 29th of november 2012.Main results: The results show that 63, 4 percent of those who were active in the discussionforum represented the category authority, while the category members were formed by 36, 6 percent.

This thesis investigates the regulation of hybrid work environments by focusing on the implementation of rules by both management and employees. It examines the methods used to measure compliance and the consequences of non-compliance within organizations. The study also explores how flexibility in work arrangements and the balance between work and personal life affect employee well-being and productivity. Furthermore, it highlights the critical role of self-leadership in navigating the complexities of hybrid work, emphasizing how effective self-management can enhance organizational efficiency and employee satisfaction. We have adopted a qualitative research approach and interviewed employees, managers, and HR personnel with experience in hybrid work. The different perspectives are expected to provide insights into this area by including all levels within an organization It is evident that organizations that have clearly established rules and guidelines regarding hybrid work have achieved the best desired results.

Denna uppsats är tänkt som en introduktion till ämnet humor i landskapsarkitektur - ett ämne som ännu inte diskuterats i nämnvärd utsträckning. Den riktar ett särskilt fokus mot humorteorin Benign violation theory och undersöker om teorin kan användas i landskapsarkitektur. Först introduceras de tre tidigaste humorteorierna för att ge en bild av tre huvudsakliga modeller som finns för att förklara humor. Därefter presenteras Benign violation theory och enkätundersökningen som prövar dess applicerbarhet på landskapsarkitektur. Undersökningens resultat verkar tyda på att bilder som stämmer överens med teorins villkor verkligen uppfattas som roliga, men det finns stora felmarginaler och det råder behov av fler undersökningar i ämnet..

Den offentliga sektorn är en viktig arbetsplats och utgör en funktion i att stärka välfärden.För att verksamheterna ska fortsätta att utvecklas är det av största vikt att välfärdssektornarbetar för att stärka och utveckla ledarskapet. Vår uppfattning är att delar av de problemsom den offentliga sektorn idag kämpar med grundar sig i att den inte aktivt förvaltar ocharbetar med identiteten. Det är ett arbete som innebär att på ett effektivt sätt förhålla sigtill sina intressenter. Syfte med denna uppsats är att belysa komplexiteten i ledarskapet,utifrån valda teorier kring struktur, kultur, identitet och kommunikation vill vi vidareförsöka identifiera eventuella likheter och skillnader mellan olika verksamheter i enkommun som kan hjälpa till att beskriva komplexiteten. Vår förhoppning är att dettaperspektiv kan bli ett bidrag för ledarnas fortsatta arbete med utvecklingen av denoffentliga sektorn.

This paper analyses what effect an application of a specific poststructural feminist theory has on the Swedish classification system SAB. The purpose is to study if it is possible to open up the current representation of gender towards a more multiple one. The study is both theoretical and empirical. The theoretical part include a short presentation of both classification theory and feminist theory. The study also presents the critic that poststructual feminists submit.

ABSTRACTThis paper aims to shed light to what extent a financier have learnt about sustainableorganizational change, through development projects taking part in the Swedish knowledgeFoundations program, ICT in Teacher?s training. Some questions asked were: Has theSwedish Knowledge Foundation learnt by researchers? and self evaluation?s ?stirring up? ofongoing projects? What type of learning process has been going on? Has new, mutual,knowledge been constructed or has already existing knowledge been transferred?The study consists of one participating observation and three interviews. They showhow the financed projects have been ?stirred up? so that a developmental learning process hasstarted within their organization.

Intimate partner violence is a problem which is increasingly drawing attention in society. The authority responsible for providing care and support to victims of intimate partner violence and their children is the social services. The purpose of this study was to show how social workers deal with intimate partner violence and to create a description of how this work is currently carried out in seven municipalities in the north-west of Stockholm. This was done through a quantitative survey including all investigating social workers in the municipalities concerned. The results were analysed with concepts from Organizational theory.

In the wake of the electronic revolution digital library has become one of the central themes concerning libraries. The present study takes up the question whether digital library can function in the same way as the conventional library. The question can obviously be posed from different perspectives, e.g. technological-, the user-, or the organizational perspective. The study investigates if (and how) digital library can have the same functions as the traditional library.