The purpose of this study was to investigate how people with insecure employment affect the psychological contract in the perspective of workers' experience. The questions in this study were: how does a person with insecure employment perceive the psychological contract and what consequences dose an insecure employment have on the psychological contract. The study was a qualitative method with semi-structured interviews. The results showed that the absent relationship that existed between the participants and the employer was assumed to be affected by insecure employment. The result revealed that one of the consequences was falling confidence and less support to the employer as an effect of insecure employment and psychological contract.

Since 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) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.

Male violence against women in close relations has in recent years received increased attention, however, only identified as a problem in approximately 40 years. It is now a social problem that is constantly increasing, but the identification of the phenomenon has been possible thanks to the research on the subject. The purpose of this study is to, from a woman's own story, identify psychological processes in connection with the assault. The aim is also to confirm previous research on the phases of the abused go through until decampment and identify possible consequences of violence against women. I also aim to answer the question regarding the assistance of individuals in extreme situations while getting back to society.

Purpose: The purpose of this paper is to contribute with knowledge regarding the connection between the socialization process and the organizational commitment perceived by junior accountants. Based on Van Maanen and Schein's (1979) model, we intend to identify and describe how selected socialization strategies affect junior accountants? perceived affective, continuous and normative commitment during the initial five years in the firm.Research methodology: Semi-structured interview was chosen as the key approach for gathering essential data. Interviews were conducted at three major accounting firms with a total of eight interview participants. The study has a qualitative approach because of the ability to go in depth on the studied phenomenon.Conclusion: The socialization process consists of individual, informal, sequential, fixed, serial, and investiture strategies.

Since 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) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

The aim of this study was to examine how state representatives prepared domestic violence, regarding the economic consequences of women exposed to violence. In order to achieve a profound and comprehensive view of the governmental keyfigures discussion we performed five interviews and studied selected governmental preparatory works between the years 1995-2015. We used theory on social construction as an approach and certain themes were more regular in our empirical material, which we compiled in three different discourses. According to our empirical material the economic situation of women exposed to violence is caused by inequality and gender power structure. The solution given by state representatives are referred to the municipality and social services.

The purpose of this study was to investigate how people with insecure employment affect the psychological contract in the perspective of workers' experience. The questions in this study were: how does a person with insecure employment perceive the psychological contract and what consequences dose an insecure employment have on the psychological contract. The study was a qualitative method with semi-structured interviews. The results showed that the absent relationship that existed between the participants and the employer was assumed to be affected by insecure employment. The result revealed that one of the consequences was falling confidence and less support to the employer as an effect of insecure employment and psychological contract.

In order for companies to be competitive they perform different types of development projects.  Due to globalization a greater focus is added on costs, not least on costs in development projects. Project controllers are involved in development projects in order to review the financial aspects. The authors have examined the role that project controllers hold in respect of two Swedish manufacturers, Volvo CE and Scania CV. The investigation has revolved around three main issues where the authors conducted interviews with controllers that do not work in development projects and project controllers in development projects. The goal of the interviews was to gain a greater understanding of the role of project controllers, how this role will differ from those that do not work in development projects and the difficulties faced by project controllers.

Revenue is the largest post in the financial statements but is often least described. They are an important element when different companies are compared with each other. Revenue is often associated with assessment which Enron and Prosolvia is two examples of. Enron reported their incomes and assets while their costs and debts were not reported. Thus were a positive image maintained of the company when the financial position in reality were otherwise.

Male violence against women in close relations has in recent years received increased attention, however, only identified as a problem in approximately 40 years. It is now a social problem that is constantly increasing, but the identification of the phenomenon has been possible thanks to the research on the subject. The purpose of this study is to, from a woman's own story, identify psychological processes in connection with the assault. The aim is also to confirm previous research on the phases of the abused go through until decampment and identify possible consequences of violence against women. I also aim to answer the question regarding the assistance of individuals in extreme situations while getting back to society.

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

Bakground: Puerperal fever caused by group A Streptococcus is in a global context seen as a common cause of death in childbirth.Aim: To examine the consequences of group A streptococcus infections in women postpartum and to see what a nurse can do to stop the infection with adequate nursing interventions.Method: This is a review built on 15 articles. These articles were read in full and audited with a suitable template.Result: Women postpartum has 20 times higher risk to get group A stretococcus infection as compared to non pregnant. The consequences of Group A Streptococcus infection can lead to high fever, abscesses around the uterus, sepsis, acute respiratory distress syndrome (ARDS), hysterectomy and death. Patients who share room with infected patients carries an increased risk to be infected. Curtains between patient beds can be colonized by Group A Streptococcus.

Wildlife contributes with many benefits to humans but also brings economic costs. From being eradicated in Scandinavia the grey wolf (Canis lupus) is returning to South-Western Sweden and people are not used to its presence. In Scandinavia carnivores have to co-occur with humans in a landscape used for many different interests. Consequences of wolf establishments are e.g. competition for moose, depredation on sheep and attacks on hunting dogs.