The purpose of this study is, on the basis of institutional theory, to contribute with moreunderstanding about resistance to management accounting change and also to survey reasonsfor the resistance and how to cope with the resistance.The study is a qualitative case study and semi-structured interviews have been used tocomplement the study?s theoretical area, consisting of scientific articles.The conclusion from the study is that resistance to management accounting change can beunderstood and explained by the institutions of each organisation and its underlying structures. Afurther conclusion is, with the structures in mind there are many reasons for resistance and alsomany ways to cope with the resistance. A model has been produced in purpose to createunderstanding and to survey the resistance to management accounting change..

The intention is to focus on the implementation of the tablet in preschools and how the intentions around the introduction of the tablet take shape in different preschools. The method is semi structured interviews where the respondents consist of 3 preschool directors and 6 teachers where the preschool directors work. This is a relevant subject to illustrate, as the tablet has become a tool in preschool where it seems to be different opinions about how it should be used. This study aims to understand how the implementation can take form in different preschools, what kind of similarities and differences we can see with the intentions of the tablet and if there is need of clarification on the workings of the tablets in preschools. The results show that the intentions around the introduction of the tablet in preschool look different in the preschools, and the implementation of this new technology starts in a small scale with help of photographing and videotaping.

The aim of this study is to examine which support the communities in Kalmar have to offer children who have witnessed domestic violence. The study also includes how social services justify this actions based on the childs needs. The study includes six respondents; four socialworkers, one head of unit at ?Alternativ till våld? and one manager at ?Barnahuset? in Kalmar. The method used in this study is a qualitative research approach with semi-structured interviews. The study concludes that children who have witnessed domestic violence seldom are known by social services, but when a child is recognized the social service use ?Alternativ Till Våld? or a general support. It also reveals that those children often have a lower priority when weighed against children who has been abused..

The purpose of this essay is to examine Cognitive and Psychodynamic theory in the ways they approach spirituality. How and whether or not the personal view of spirituality affects the professional role of the psychologist is investigated. Data from six semi-structured interviews with psychologists have been collected and analysed in a qualitative, phenomenological method. The results reflect two main topics and several subsequent headlines with regards to: 1) the psychologist's professional approach and 2) the area in between the psychologist's personal and professional approach to spirituality. From empirical studies and relevant theories, a discussion is held about the psychological approaches to spirituality in psychotherapy.

The aim of this study was to investigate physician?s view of physiotherapy in primary health care. Semi structured interviews were conducted with five physicians. The study was carried out as a qualitative context analyse study. The interviews were coded in categories independently by the two authors.

På grund av en hårt konkurrensutsatt marknad har de svenska lantbrukarna minskat i antal genom åren. Spannmålspriserna har visat en negativ trend och insatsvarupriserna har ökat. Samtidigt arbetar lantbrukarna med stora risker och kapital. Vissa av dessa risker kan minska med hjälp av en investering i en spannmålsanläggning med lagringskapacitet, då man får bättre kontroll på hanteringen av spannmålen. Skördesäsongen för en lantbrukare är en intensiv arbetsperiod.

The purpose of this study was to gain a better understanding of how medium-sized construction companies adapt and how they choose to reorganize their operations in relation to the recession. The study has as its theoretical starting point theories about organizational learning, the impact of the economy on construction companies and strategies for dealing with recessions. The method used to conduct the study was semi-structured interviews with representatives from 15 different construction companies. The results of the study show that they used several strategies to adapt and reorganize the business in accordance with the recession. Some construction companies had to make cost savings as a result of the recession.

The purpose of this examination paper has been to examine the situation for Swedish as a Second Language Programs in relationship to their interaction with the parents of the stu-dents. This case study was performed at two schools in the county of Stockholm. A com-parative analysis of both national and local documents for school governance was used to analyse the contents for incidents of parental involvement in schooling. Furthermore, qualitative semi-structured interviews were carried out with five staff-members holding key positions. The findings of the study are that schools tend to practice parental involve-ment only to the level that it is recommended in the national documents.

IntroductionIn this study, we have explained the complexities of social media, as it is still a relatively unexplored area. With the rapidly growing use of social media in recent years, companies have chosen to establish themselves in social networks to advertise themselves and communicate with their customers. In this study we analyze IKEA Sweden and their use of social media on the national market, where focus lies upon IKEA Sweden Facebook-page. The study intends to find out how the company uses social media as a marketing and communication tool and also analyzes the relations and conversations that occur on the Facebook-page. Purpose and research questionsThe purpose of the study was to gain a deeper understanding of how a large Swedish company as IKEA has chosen to use social media and how it's perceived by them. We also intended to find out how IKEA Sweden uses social media in their daily work and how the company communicates through this media channel.

Abstract?Understand the customers value in use ? A multiple case study of three industrial companies? or ?Förstå kundens bruksvärde ? En multipel fallstudie av tre industriella företag? brings out the problem that it is easy to assume, what the value is for the customer.The questions asked for this thesis are:? How does the companies in focus, gather information about what effects the customers value in use?? How do the companies use this information in their business?The purpose is to examine how some industrial companies gather information about the customer?s value in use, on the bases from the five activities from Porter and how they can use this information.Three semi structured interviews were made for this investigation, with representatives from Atlas Copco Rock Drills, IL Recycling and Johnson Pump.The conclusions are that to gather information about the customers value in use, the company must work close with the customer. This information helps the company to improve their products, services and their relationships..

This is a case study where the purpose is to examine three youth workers view of the cooperation with the classroom teachers.This study was conducted through qualitative interviews, which are usually used when one wants to interpret or explain something. Unlike quantitative interviews, which are used when one is trying to measure something. I have used semi-structured interviews when I tried to answer my questions. My results showed that the three different informants collaborated with the school and classroom teachers in different ways, one of them had no scheduled time to plan with classroom teachers, while the other two had. Two of the informants worked in class during the mornings basically every day, the third one were in class for a few lessons.

Vilken finansieringsstrategi fo?retag bo?r anva?nda sig av fo?r att uppna? sa? ho?g lo?nsamhet som mo?jligt, har varit a?mne fo?r intensiv forskning alltsedan Modigliani & Millers identifierade samband mellan skuldsa?ttningsgrad och lo?nsamhet 1958. Da? europeiska banker a?r a?lagda med regleringar sta?r de info?r en problematisk situation da?r de beho?ver skapa ho?gre avkastning fo?r investerare, och samtidigt leva upp till de riskbegra?nsningar regelverken fo?reskriver. De ledande teorierna inom omra?det sta?r i konflikt med varandra da?r ba?de finansiering genom skulder respektive eget kapital fo?respra?kas fo?r att uppna? optimal kapitalstruktur.

Uppsatsen handlar om hur förkolebarn hanterar samspelet i den fria leken. Uppsatsens syfte är att genom observationer undersöka hur 4-åringar hanterar samspelet i den fria leken på förskolan, samt genom intervjuer ta reda på hur barnen ser på detta. Undersökningen genomfördes med hjälp av semi-strukturerade intervjuer, samt ostrukturerade och osystematiska observationer. Dessa utfördes på två olika förskolor, en i norra Sverige och en i södra. Vår studie genomsyras av de tre sociala lekreglerna, samförstånd, ömsesidighet och turtagande.

I Barduelva som ligger i norra Norge uppträder ett dämningsproblem från en isdamm, som tidvis orsakar översvämning och produktionbortfall för Statkraft. Isbildning i rinnande vatten domineras av att iskristaller bildas i under- kylt och omblandat vatten, kristallerna växer till sig och successivt utvecklas s.k. kravis. Då vattnet har en hög turbulens når inte kravisen till ytan, utan en del kommer att häfta på bottnen (ankaris), vilket kan vara början till en isdamm. Isdammar av detta slag tender att bildas då bottenlutningen ökar med ökande omblandning och värmeutbyte med atmosfären som följd.

The purpose of this paper is to juxtapose the theories of learning that are reflected in student?s perspectives of the learning log with that of the pedagogical intentions of the curriculum in order to examine the discrepancy between the experienced and the intentional learning objectives. The paper is divided into two sections. The first section is a literature survey on theories related to the learning log and the curriculum. The second part is constituted by three semi-structured group interviews concerning student´s views on the learning log.