The aim of this thesis is to examine the characteristics of film cataloguing, and to compare general as in library use and specific as in archival use cataloguing rules. Most rules, both in archives and libraries, use the book as a point of reference. This is somewhat unfortunate on account of the great difference between books and films. The method used is studies of literature and qualitative interviews with three persons whose professional duties include cataloguing of films. The sets of rules which are studied are Katalogiseringsregler för svenska bibliotek KRS and The FIAF Cataloguing Rules for Film Archives.

The working alliance between therapist and client has been proven important for the treatment outcome in psychotherapy, as well as the therapist?s characteristics. The aim of the current study was to examine the experience of important characteristics when forming a working alliance, among psychotherapy trainees. Eight psychotherapy trainees at Umeå University were interviewed and the material was analyzed using Interpretative Phenomenological Analysis (IPA). Characteristics described as positively impacting the working alliance were interested, empathic, warm, genuine, secure, flexible and accepting.

With an attractive trainee program company?s today hope to attract young devoted people. In the frame of a trainee program, there has been a special focus on a formal mentorship in an effort to develop characteristics with the mentor and protégé. Therefore this study discusses the subject mentorship in trainee programs. Which characteristics are affected with the mentor and protégé during a mentor relationship in a trainee program? The aim of the study is to create an awareness and knowledge of the mentor and the protégés understanding of which characteristics are affected in a mentorship relation after a completed trainee program.

The purpose of this thesis is to examine and analyze the characteristics of the management control system private equity firms use to manage their portfolio companies. The thesis takes a share holder value perspective, and it is assumed that the goal of the management control system is to increase the shareholder value in the portfolio company. In a qualitative study two private equity firms and two portfolio companies, one for each private equity firm, were studied in detail. In total, nine in debt interviews were completed. The results from this study suggest that the characteristics of the control system are dependent on the surrounding context; the focus on shareholder value and the specific characteristics of the private equity industry shape the characteristics of the management control system.

In the construction industry the number of female managers is very low, only four percent (SCB, 2010). In fact, women with management positions has risen by six percentage overall, the last seven years (SCB, 2010). If women in managerial positions continue to grow at this rate, the proportion of women managers will be equal to that of male managers in 2033. More women are needed in the maledominated construction industry in particular because it is deemed that they have a different way of thinking and acting (Granér, 1994). Nelton (1991) believes that companies can take advantage of female managers to be more competitive on the market, the reason why is because women can see other possibilities when solving problems. Rapacioli (2010) argues that the recruitment of women into management positions not only benefits the individual itself but also the company. We have used a qualitative study with a deductive approach. Six respondents from the same company were interviewed, two of them have management positions and the other four were underemployed.The research question of this paper is: What differences and similarities are seen between male and female leadership in terms of their characteristics in the construction industry?The purpose of this paper is to examine similarities and differences in leadership in the construction industry where the focus is on the female and male characteristics. To fulfill our purpose we chose a qualitative study. We have interviewed six respondents at one company in the construction industry. Two of the six respondents have management positions and the remaining four are employed. In this paper we have concluded that there are some differences and similarities between men and women´s leadership in terms of their characteristics.

The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and Qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

The aim of this thesis is to study Stadshuskällaren?s operational processe flow and identify their operational characteristics. The uniqueness of Stadshuskällaren is that they are breaking the law of trade-offs regarding volume/variety, much like Toyota managed to do ? which spawned the entire field of research of the ?Lean Philosophy?. In the thesis the characteristics we identify through analysis, which enables Stadshuskällaren to break the trade-off, are compared with the principles of Lean service theory, which ultimately stem from Toyota.

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.

Property companies? results are affected by unrealized changes in value of properties. Since market values are never completely reliable there is always a risk with revaluation with property´s value. The fair value is determined only when a sale is completed. The paper studies how well the Swedish listed property companies reported under the accounting standard, IAS 40.

Background One of the main demands on Swedish and global health care in general is to meet the patient?s need for safety. By general health care law this also comprises district nurses? field of responsibility. Although there are numerous studies describing the concept of safety and its different shapes, no research could be found exploring how safety is, or supposed to be, mediated by district nurses? in a Swedish context.

It exists today a widespread interest for employee satisfaction, much effort are used in companies to achieve job satisfaction within their employees. One theory that has received a great deal of publicity is Hackman & Oldhams Job characteristics model which addresses the question of how companies can provide job satisfaction through organizational change. The foundation of the theory is that five core job characteristics are responsible for creating job satisfaction. The purpose of this paper is to study these characteristics through the employees and their boss and to determine how they believe these characteristics to affect employee satisfaction. The paper focuses on a company located in a branch widely known for low employee satisfaction.

Since January 1st 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS). The intention of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. The purpose of financial reports presented in accordance with IFRS is to provide information that is useful to the users of the information. The aim of this paper is to investigate whether the information regarding goodwill and the goodwill impairment test, presented in accordance with IFRS, in fact is useful to a specific group of accounting information users, namely equity analysts. An empirical study is conducted, based on interviews with seven Swedish equity analysts.

This paper aim to present a model for evaluating what we choose to call HTML-frameworks, a framework that contains a set of CSS layouts and occasionally JavaScript support, based on the characteristics of the software quality standard ISO/IEC 9126-1. The methods used to produce this model is based on a field study that involved making a web portal with the help of a HTML-framework, some relevant literature and an analysis of the framework based on the characteristics of the ISO/IEC 9126-1 standard. The result was a model based on twelve different characteristics; functionality, web browser compatibility, collaborative skills, user-friendliness, documentation, visuals, graphic layout, performance, activity, professional support, replaceability and license. This model should be viewed upon as a suggestion to what a model for choosing HTML-framework could look like, because we haven?t had the time to test it in a real situation, so further studies are needed, and we believe there could be improvements made in the objectivity of the assessments of the characteristics..

ABSTRACTThe purpose of this c-level essay shall try to illustrate how a good leader is formed. We have investigated what influences leadership style, personal characteristics or individual competence have when recruiting a new manager. This study has been carried out with comparative applications because we wanted to study the similarities and differences between the Unemployment Office, the Social Insurance Office and the Social Welfare Administration.We have used a qualitative method in interviews both with employers as well as the from the trade union representative?s perspective. Part of our results indicates that the trade union representatives and the employers are not always unanimous and do not request equivalent characteristics and knowledge at recruitment.

The main aim of this thesis is to examine what motivates people to become entrepreneurs and how they are motivated to continue being it. We have decided to focus on four elements: the driving force of being an entrepreneur, the environment, the individual background and important personal characteristics of the entrepreneur. Qualitative interviews were carried out with six information consultants. The theoretical background has its focus on entrepreneurial motivation. A model of entrepreneurial motivation by Naffziger, Hornsby and Kuratko 1994 is presented.