Hot mot anställda inom polisen är ett arbetsmiljöproblem som riskerar att leda till negativa konsekvenser, både för den som blir utsatt och för verksamheten. Att kartlägga fenomenet och utifrån detta ge de anställda förutsättningarna att kunna hantera utsattheten är därför viktigt. Syftet med denna studie var att undersöka aspekter kring de allvarliga hot, och dess konsekvenser, som personal anställd vid Polismyndigheten i Västerbotten blivit utsatt för. En webbaserad enkät distribuerades till alla anställda inom verksamheten och datamaterialet (n = 330) analyserades genom ?², oberoende t-test och envägs ANOVA.

Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

Purpose: The purpose of this paper is to investigate whether there is a correlation between the actuarial assumptions, of listed groups in Large Cap on the Nasdaq Stockholm, equity ratio and their pensionplans funding status.Method: The study is based on a quantitative research method, where the analysis of annual reports takes place. The quantitative research method has enabled the paper to perform related analyzes and comparisons of means between groups, for listed companies equity ratio and pension obligation, and the relation to its actuarial assumptions. Correlation measurements are made using a non-parametric method, Spearman's rho, then further tested using one-sided hypotheses t-test.Theory: The backbone of the thesis is presented using two theories, earnings management and the principal-agent theory. These theories are intertwined with the previous researches, which also dealt with the essay topic of earnings management in previous years and in other countries.Empirical: Correlation analyzes between the studied actuarial assumptions and corporate groups solidity and pension financial status is presentedusing tables and charts. These are further analyzed using hypothesis tests and scatterplots.Conclusion: All tests resulted in very weak correlation between the different variables and can there for not be classified as significant.

The purpose with this study is to identify an organizational culture at Posten Örebro based on Edgar H. Schein´s theory about the three levels of culture. These three levels consist of artifacts, espoused beliefs and values and basic underlying assumptions. Artifacts represent the visible and tangible of an organization and this level is the easiest level to identify. Espoused beliefs and values include common thoughts and ideals within the organization and are an aware, but not necessarily material, cultural level.

This thesis is a case-study of an ongoing court case between the Swedish Competition Agency and Växjö Municipality about a set-up requirement to the long-distance heating system for newly built private houses on municipality owned land. This requirement was set up as part of the municipality?s long-term environmental goals; however the Competition Agency claims that the demand is damaging the free market in the municipality. The purpose of this thesis is to determine which normative assumptions the decision makers have based their actions and re-action on, and whether or not these assumptions are valid, thru theoretical ideal types. This is determined via method of textual analysis.

The aim of this master?s thesis is to categorize the publisher readers? views about reading to distinguish a conceivable change of these reviews compared to a historical context during 20 years. I will examine a number of reviews of children?s literature written by publisher readers from BTJ in order to distinguish the assumptions that readers have about children?s reading from how these assumptions appear. The reviews that have chosen is from the years 1986, 1991, 1996, 2001 and 2006, with the purpose of studying if there are any legible changes in these assumptions for the past 20 years.

The purpose of this thesis was to examine relevance of the proposition made by new insitutionalists about institutional and technical environment. This proposition originaly made by Meyer & Rowan (1977) has two core assumptions: The first is that all organizations are controlled by combinations of types of demands; technical demands for efficient production and institutional demands to adept to cultural and normative expectations. The second assumption is that there exists a few organizations dominated almost entirely by one typy of demand. Organizations dominated by institutional demands are said to live in an institutional environment, while technical organizations is said operate in a technical environment. This thesis has examined if these assumptions are still applicable in describing organizational interaction with the environment.

The aim of this study is to analyse the Swedish state´s ambition in achieving equality among its citizens. By studying the new urban policy introduced by the government in 1998 from a theoretical perspective the purpose of this essay is to understand the ideational dimensions in this policy project, in regard to established understandings about equality.The theoretical framework on which this study is based consists of two different parts. The first presents dominating models on welfare states, mainly focusing on the socialdemocratic welfare state. The second introduces influential theoretical views on equality, primarily discussing universalism and a differentiated equality view. It also presents theoretical views on how to understand the relationship between the state an its citizens.

This study is based on the will to understand the importance of a specific theory within social work. From the concept of neo-liberal governmentality, the aim is to critically examine and discuss how governance and self-governance is manifested in social work methods and interventions, exemplified by the theory cognitive-behavioural therapy (CBT). This will be accomplished through an analysis of:? How governance (and self-governance) is manifested in text through the advocacy of CBT and methods based on CBT.? How (governance and) self-governance is manifested in text through the contents of CBT and methods based on CBT. The study has a deductive approach including the hypothesis that the discourses inherent in social work methods and interventions, exemplified by the theory of CBT and methods based on CBT, may be related to the West?s development of a neo-liberal concept of governance.

Theatre is often seen as an act to entertain or provoke, however the main argument of this paper is that theatre also can be seen as a process to build peace. This study focuses on and explores how artistic processes, such as Forum Theatre developed by Augusto Boal, can be used as a method to promote psychosocial reconciliation in war-shattered areas. With the use of Forum Theatre the spectators becomes the spect-actors, the subjects that act and not the objects that are acted upon. Subjects that are encouraged to try and find solutions to social problems by acting out possible solutions and evaluating them. By analyzing how a number of organizations have worked with Forum Theater on the Balkans and with a theoretical approach combining Homi K.

When it comes to investigating the motives behind activism, the members of political study have a lot to say. I aimed to critiqually rewiev this in my thesis. I asked the question ?What do the actor themselves claim lay behin their decision to become motivated?? To highlight this complex dilemma, I sought to discuss new social movement theory by comparing it to reality. This includes a literate examination on contemporary political science approaches, and a study of two organisations in the south of Sweden, choosen not to despise any excisting theory, but to give it a sense of reality.

This thesis uses the ?What's the problem?-approach developed by Carol LeeBacchi. This approach studies how the problem that a certain policy is supposedto take care of is represented. Each representation will rest upon certainassumptions and will accordingly support certain solutions while other solutionswill be considered less suitable to the problem as it is represented.The thesis therefore evaluates the competing problem representations forgender mainstreaming in Sweden. The theory chapter explores two developmentpossibilities for gender mainstreaming, based on diversity and deliberativedemocracy.

Background: At the turn of the year 2004/2005, IAS 19 replaced Tryggandelagen (TrL) and RR 29 as the accounting standard in Swedish concerns. This introduction was associated with a certain apprehension for the possible changes in the companies? pension liabilities and equity.Purpose: To illustrate the difficulties of the introduction of IAS 19 by observing how it differs from TrL, and what kind of problems these differences can cause.Procedure: Individuals who are well up in, and work with pension liabilities have been interviewed. After this follows an example of the calculated pension liability of a company, to illustrate the differences between the calculations according to TrL and IAS 19. To conclude the chapter, a comparison between a number of companies from the Stockholm stock exchange is made to establish their various actuarial assumptions.Method: The essay mainly follows the qualitative research method, since this method is more appropriate when the substance in the matter is based on detailed differences and opinions.Results and conclusions: The introduction of IAS 19 has taken time and been an expensive matter, although the expenses weren?t as great as feared.

The Energy Performance Certification in Sweden was developed as a tool to achieve the Government's target to reduce Sweden's energy consumption by 20 percent by 2020. The Energy Performance Certificate has previously received some criticism for not fulfilling its purpose. Questions that formed the basis for this report is how the energy performance certification provides support to buyers of single-family houses and if the energy performance improved in terms of reliability. The report begins with a background description that describes how the energy declaration works and some of the findings of previous evaluations and surveys. A survey to investigate the broker's position to energy performance have been conducted as well as interviews with buyers and sellers of houses. An investigation whether the energy performance can vary between different calculation programs, depending on various assumptions made by the energy declarant, has been made.Brokers and sellers have proved negative attitudes towards energy performance, particularly brokers.

Actors deliberately change their preferences, contrary to the assumptions of rational decision models. This study shows why, and to some extent how. Preferences are necessarily ambiguous and unstable. Rationality is a regulating myth which has had a profound influence on Western conceptions of what an actor is.The aim of this study is to help individual actors understand the theoretical grounds of their actions. The analysis provides tools for examining decision methods and preference changes.