The purpose of this study was to contribute to a deeper understanding of organizational changes in healthcare with a focus on Covid-19 and its impact on leadership and organizational culture from the perspective of employees. The study has a qualitative approach and semi-structured interviews are the method used to be able to have deeper conversations with our respondents. The choice of organizations was based on creating a deeper overall picture of healthcare organizations and not limiting the study to only one form of healthcare organization. The study concluded that Covid-19 brought major changes in healthcare that affected the leadership and the organizational culture. The study has concluded that healthcare has succeeded in managing the change and adapting, but at the same time they have failed to maintain or develop their organizational culture so that it promotes the employees. The study shows that healthcare organizations have failed to deal with resistance from employees, which is due to employees not sharing the organization's visions and goals of change. The study has presented a result that shows that leadership in healthcare has not changed much compared to before the pandemic. But it is clear that the leaders do not have the same relationship with their employees as before, which has affected the organizational culture.

Social media has grown, becoming more popular among millions of users. With its growth, companies are attracting more customers using advertising through social media. Companies are using online advertising to increase their customer base and market new products.

Growth in social media can be determined by examining how advertising affects individual buying behavior. This study focuses on analyzing the purchasing behavior of young individuals through the influence of advertising in social media. The purpose of this study is to provide an effective basis for companies in practice; providing insight on individual behavior in regard to advertising within social media.

We answered the research question using a qualitative approach with semi-structured interviews in conjunction with the ten selected respondents.

The result indicated that young people are heavily influenced by advertising on social media. As a result, companies are using advertising to guide consumers in the direction of their interests. However, social media advertising may negatively influence customer interpretation if the message is not correlated with the consumers interests.

After the global recession, IASB began working on the new standard IFRS 9 for financial instruments which replaced IAS 39 in 2018. What triggered the work for the new standard was that analysis from the crisis showed that if credit losses where more forward-looking, the effects of the crisis would have been smaller. The purpose with IFRS 9 was therefore to solve the problems found with IAS 39 and among other things not be as reactive as the previous standard. Previous studies show that there was an expectation with the new standard that it would lead to greater transparency and therefore financial stability. With this as background, the purpose of this study has been to gain knowledge on the transitional effect of IFRS 9, with regards to transparency, on the Swedish banking sector after its implementation. It therefore studies whether IFRS 9 has succeeded in increasing the degree of transparency in financial reports within Swedish banks. It also studies whether the new standard has created new problems. To do this, the study relies on a qualitative method where a text-analysis of Swedish banks' financial reports before and after the implementation of IFRS 9 was done. The empirics where reviewed with relation to the qualitative characteristics' relevance, faithful representation, understanding and comparability as these are found, in previous research, to be related to transparency. It was then analysed whether these characteristics had increased or decreased after the implementation of IFRS 9. The study concludes that there has been both a decrease and increase of transparency of information in the financial reports depending on which qualitative characteristic the report is analysed in relation to. A new problem is also identified where opportunistic behaviour is more likely under the new standard because it increases the subjectivity within management which also decreases comparability.

Digitalization is a current topic at present and technology has grown and affected society. It has affected economists and their way of working. There are several studies regarding how digitalization affects the role of economists in the private sector, research on economists' own experiences and in the public sector is, however, few. The public sector has been criticized as technological development does not progress at the pace of the rest of society. This is because they have structures that make it difficult to introduce modernization work. The purpose of the study is to map and analyze experiences with digitization as well as opportunities and challenges around it from the perspective of economists. The study was conducted through a qualitative method where data collection was done on two public organizations through six semi-structured interviews. Digitization results in analog information shifting to being digitized. It improves internal efficiency by streamlining work processes by eliminating manual handling and reducing human error. Management control systems are about influencing the behavior of employees, but also managers' behavior in the organization. The empirical results of the study show that digitization has contributed to a transition from the analog to the digital. It also shows that digitalization has streamlined work processes within organizations. With regard to management control in the organizations, the study has identified that there is both results control and action control in the organizations. The conclusions that the study presents are that the advantages of digitization are that it has led to more efficient workflow processes and freed up time for more qualified tasks. The possibilities are that the streamlining leads to more focus being placed on dealing with qualified tasks that require the human eye and reduce human errors. A disadvantage is that economists do not possess IT skills, and need the help of the IT department, which is a challenge as challenges arise regarding communication. Due to this, economists experience that the systems are not always optimal to handle based on their tasks. Another disadvantage of digitalization is that it negatively affects social contact and creative ability as a result of more digital encounters instead of meeting physically.

Accounting in companies has for a long time been a good way to show profitability for external people. Accounting has become more legitimate over time and is being drown towards more secure numbers that show the real performance of the company. This is an important matter because of the large amount of investors ready to invest in a company with good profitability. The matter of correct accounting has become a serious deal over the years for the companies and associations that are bound with accounting obligations. This has become such a big deal that even the whole football world has been dragged into it. Since the football clubs receive an immense amount of attention regarding their accounting we believed it would be an interesting objective for our study. The factor that adds to the interest is specifically how Swedish football clubs adapt to the accounting rules that are set.The type of approach we have chosen for this study is a qualitative research. We therefore assumed the hermeneutic interpretation doctrine would be a good tool to achieve our aim with the study, since it will increase the knowledge and interpretation of our research topic (Wallen, 1996), (Bryman & Bell, 2013).The result of the study shows that the Swedish football association has given football clubs two alternatives to report new player signings. These two ways are either to expense play acquisitions in the balance sheet as a direct cost or to activate the play acquisition in the balance sheet (Svenska fotbollsförbundet, 2013). Among the football clubs in the league the majority of the football clubs activates the play acquisitions in the balance sheet, there were only two clubs who expensed play acquisitions as a direct cost. All the football clubs will be doing linear depreciations along the lease term (Svenska fotbollsförbundet, 2013).

The need to motivate and reward employees to increase their motivation has been important for organizations and companies at all times. By having highly motivated employees, companies can compete in the labor market and achieve their goals. Previous research has shown various aspects of monetary reward and its impact on employees. Depending on how the monetary reward systems are designed, it can have different outcomes on the employees' motivation and performance. The leaders have a great role in finding out how to best motivate their employees.

Our study aims to find out why monetary reward is used by leaders and how employee motivation is affected by it.

We have, through a qualitative method in the form of interviews, examined the phenomenon of monetary reward and its use in the construction industry. In the theoretical frame of reference, various motivational theories and leadership styles are highlighted as support for interpreting the acquired empirical data.

From our acquired empirical evidence it emerged that the leader's role is important in how employees are motivated, what impact monetary reward has on employees' motivation and why managers choose to use monetary reward. It also emerged that monetary reward system works well in the construction industry.

We conclude that employee motivation is positively affected and the leader uses monetary reward as it results in good results for the company as they meet their goals. The cost of monetary reward is weighed up by the fact that the company receives satisfied customers.

After the introduction of IFRS 3 in 2005, the demand for detailed information about goodwill in companies' financial reports increased. Previously, listed companies could choose to write off goodwill over its economic life span, but with the introduction of IFRS 3, impairment became the prescribed method of accounting for goodwill. One challenge that came with this change was the correct mandatory disclosures related to write-downs. Companies have expectations of both standard setters and external stakeholders to disclose information in an accurate and transparent manner. The study examines changes in the information content and clarity in the reporting of goodwill in 2008 compared to 2022, with a focus on companies listed on the Swedish stock exchange. With the help of annual reports for a sample of 49 companies, compliance with the disclosure requirements according to IAS 36:134 is analyzed. The results show an increase in transparency and compliance with disclosure requirements over time, but find the information content and quality of several disclosures deficient. The results of the study show that 57 percent of the companies met the requirements for goodwill disclosure according to IAS 36:134 in 2008. The figure has increased to 76 percent in 2022, which shows an improvement. Despite this improvement, only 6 percent of companies fully met all requirements in 2008, while the corresponding figure for 2022 was 20 percent. Although the numbers have risen between the two years, there is still significant room for companies to improve their goodwill disclosure to ensure more transparent and accurate reporting.

The main purpose of this study was to create an understanding of how varying leadership styles affect the so-called internal and external motivation on employees. The following research question was created: How does the prevailing leadership style of leaders affect the internal and external motivation of employees? Past research studies the relationship between leadership and motivation as one variable. The problem with seeing motivation as one variable is that motivation is affected by various factors and hence should be divided into internal and external motivation. Moreover, studies that study the relationship between internal and external motivation contradict each other’s conclusions. To answer the research question, a qualitative method has been used where semistructured telephone interviews have been conducted. The study consisted of ten respondents, of which eight are employees and two are leaders. Furthermore, four research ethics principles were applied to increase the study’s reliability. The studied leadership styles in the study were transformational leadership, transactional leadership, laissez-faire leadership, and charismatic leadership. According to previous research the following can be stated: Transformational leadership has a positive impact on internal and external motivation. Transactional leadership has apositive effect on external motivation and no effect on internal motivation. Laissez-faire leadership has a negative impact on internal and external motivation. Charismatic leadership has a positive effect on internal and external motivation. This study consisted of two transformational leadership styles, five transactional leadership styles, two laissez-faire leadership styles and one charismatic leadership style. Furthermore, the study concludes that transformational leadership positively affects internal and external motivation because employees are constantly given feedback and encouraged. Transactional leadership style only affects external motivation positively because leaders adapt relationships with employees as a financial exchange. Laissez-faire leadership has no effect on external motivation but can result in both a negative and positive impact on internal motivation. Charismatic leadership has a positive impact on internal and external motivation because the leadership style creates a good relationship between leader and employee.

Digitaliseringen och coronapandemin som utbröts år 2019 var orsakerna till att distansarbete blev allt mer aktuellt på flera arbetsplatser. En snabb förändring genomfördes i samhället då majoriteten av alla organisationer införde distansarbete för att undvika spridning av coronan. I samband med coronapandemin, växte begreppet work-life balance fram. Begreppet handlar om att skapa en balans mellan arbetsliv och privatliv. Syftet med den här studien är att undersöka hur distansarbetet påverkar unga anställdas work-life balance. Den teoretiska referensramen visar att distansarbete kan ha en positiv och en negativ inverkan på anställdas work-life balance. De negativa aspekterna med distansarbete är främst isolering som kan bidra till psykisk ohälsa, övertid och distraktioner i arbetsmiljön som har en negativ påverkan på anställdas work-life balance. De positiva aspekter som nämns är att anställda kan spara tid och pengar på grund av minskad pendling. Anställda kan därtill strukturera upp sin dag, kontrollera arbetsmiljön efter egna preferenser, bli mer produktiva och tillfredsställda i sitt arbete. Vidare har dessa positiva aspekter en god inverkan på anställdas work-life balance. Metoden som används för att samla in data är en kvalitativ forskningsstrategi där respondenter har valts ut med hjälp av ett målstyrt urval. Empirin bygger på 8 semistrukturerade intervjuer där unga anställda besvarar frågor utifrån en bearbetad intervjuguide.

Studien visar att distansarbete kan ha en positiv och en negativ inverkan på distansarbete. De positiva effekter som studien har kommit fram till är tidsbesparing, möjlighet till att utföra hemmasysslor, tid till att spendera med familj och vänner, förbättrad arbetsmiljö och ökad arbetstillfredsställelse. De negativa aspekter som studien har kommit fram till är övertid, psykisk ohälsa, social isolering och distraktioner i arbetsmiljön. Det insamlade datamaterialet stöds av den tidigare forskningen som lyfter upp liknande aspekter om hur anställdas work-life balance påverkas av distansarbete. Den slutsats som kan dras är att distansarbetet inte bara har en positiv inverkan på unga anställdas work-life balance. Det finns även många negativa faktorer som kan påverka unga anställdas work-life balance under distansarbete.

In today’s labor market, four generations are active, which is more than ever before. Employees from all generations need to be motivated to perform at work. Previous research shows that people of the same generation have experienced similar events and circumstances and are therefore similar to each other. As generations have been influenced by different external factors, they tend to differ in some ways. However, it is not known whether there are differences in intrinsic and extrinsic motivation between generations. People belonging to different generations are expected to work under the same premises and conditions, although there may be fundamental differences in what motivates them.

The study therefore aims to contribute knowledge about possible differences in intrinsic and extrinsic motivation between generation Y and Baby Boomers. The study is based on previous research on intrinsic and extrinsic motivation, generations, and the Self-determination theory, among others, which resulted in hypotheses that were tested.

To fulfill the purpose, a quantitative method was used in which a web-based survey was conducted and completed by 149 respondents. A scientifically developed questionnaire called the Work extrinsic and intrinsic motivation scale (WEIMS) was used to measure motivation through 18 different claims. The relationship between the two generations and the variables of intrinsic and extrinsic motivation was then studied. Correlation analyses were also performed between motivation and age as well as motivation and gender, in order to exclude or draw attention to the influence of these factors on the result of the study.

One conclusion is that Baby Boomers exhibit higher intrinsic motivation than generation Y while generation Y exhibits higher extrinsic motivation than Baby Boomers. However, the differences are not statistically significant. A further finding is that no major differences in motivation emerged between different age groups within the same generation. On the other hand, the relationship between gender and motivation was statistically significant. Women showed higher intrinsic motivation than men while men showed higher extrinsic motivation than women. Finally, it could be concluded that intrinsic motivation is generally higher than extrinsic motivation independent of generational affiliation, age, and gender. 

Offshoring, meaning the movement of business operations to foreign countries, has recently grown. It provides the company with opportunities which are not available domestically, but it also bears risks. The public has recently blamed the strategy of offshoring for weak growth of domestic economy, decreasing competitiveness, salary stagnation, job losses, lower worker morale, and poverty. As a consequence, a firm carrying out offshoring activities could suffer from consumers' negative attitudes towards offshoring, as the consumers are unwilling to buy their products/services or take actions against the company.

This study addresses the Swedish young adults' attitudes towards offshoring. Young adults are playing an important role in economy as consumers, future workers, innovators, leaders and decision makers. The study investigates the factors that were underlying the formation of attitudes towards offshoring. We focused especially on three factors, namely consumer ethnocentrism, economic threat and quality beliefs.

In order to address these issues, a quantitative research approach was applied and primary data were collected. The variables for the online survey were mainly distilled from Durvasula and Lysonski (2009) as well Grappi, Romani and Bagozzi (2013).

The gathered data have been analyzed via the software of SPSS by performing correlation tests and analyzing descriptive statistic measures. The results indicated that Swedish young adults had neutral attitudes towards offshoring. We also found that two of the studied factors, consumer ethnocentrism and economic threat, were vital in the formation of the attitudes towards offshoring.

Information och kommunikation är två viktiga faktorer som ska fungera i organisationer. Hur ledarna kan förhålla sig till detta men även hur ledarna kan skapa en meningsfullhet för medarbetarna är något som är viktigt för deras motivation. Ledares kommunikation kan vara ett potentiellt verktyg i en intern marknadsföring för att skapa mening och motivera medarbetarna. Dock finns det alltid svårigheter i att kommunicera. Det finns alltid bra eller mindre bra sätt att kommunicera på. Uppsatsen grundar sig i kommunikation och intern marknadsföring där syftet var att undersöka och försöka skapa en förståelse för hur ledare anser att deras interna kommunikation i organisationer kan användas i intern marknadsföring som ett potentiellt hjälpmedel för att motivera sina medarbetare. Uppsatsens forskningsfråga är formulerad med syftet i åtanke och ledde till följande fråga: Hur använder ledare kommunikation i den interna marknadsföringen för att motivera medarbetare? En kvalitativ metod har använts där undersökningen skedde genom semistrukturerade intervjuer med tio ledare, fem kvinnor och fem män på olika hierarkiska positioner inom både den privata och offentliga sektorn. Teoriavsnittet är utformat efter sju olika teman. Dessa teman är genomgående i uppsatsen och syftar till att länka ihop uppsatsens teori- och empiriavsnitt för att slutligen mynna ut i analysen. Uppsatsen visar på två viktiga beståndsdelar som ledare anser kan bidra till medarbetarmotivation. En envägskommunikation som kan bidra med transparens och som ökar informationstillgängligheten vilket kan ha betydelse för medarbetarnas motivation. En tvåvägskommunikation som de anser öka förståelsen av information och budskap vilket de ser bidrar till ökad motivation hos medarbetarna. Studien visar även att ledare anser att då de använder tvåvägskommunikation genom ömsesidig feedback ökar medarbetarnas delaktighet. Vidare anser de att det kan bidra till en tydligare förståelse för organisationens gemensamma målbild och har ett positivt inflytande på medarbetarna. En tydlighet och en kontinuerlig ström av information i kombination med feedback och återkoppling var något ledarna ansåg kunde underlätta för medarbetarna. Det visade sig vara något som ledarna ser ha en positiv påverkan på medarbetarnas engagemang och kan bidra till att stärka deras psykologiska kontrakt gentemot organisationen.

Alla företag idag använder sig av något slags prestationsbaserat belöningssystem för att motivera sina anställda. Det är dock inte säkert att alla anställda på en arbetsplats implementerar detta på sig själva. Uppsatsen syftade till att undersöka problemet ur de anställdas perspektiv. Uppsatsen grundar sig i ämnet motivation där syftet var att få en förståelse för hur butiksanställda inom detaljhandeln upplever prestationsbaserade belöningssystem. Uppsatsens forskningsfrågor formulerades med syftet i åtanke och ledde till följande frågor: Hur upplever butiksanställda prestationsbaserade belöningssystem och har belöningssystem som styrmedel inverkan på arbetsmotivationen hos anställda? En kvalitativ metod har används där undersökningen skedde genom semistrukturerade intervjuer med sex butiksanställda på olika butiker inom detaljhandeln. Teoriavsnittet är strukturerat utefter fyra teman, motivation och beteende, prestationsbaserade belöningssystem som motivationstrategi, finansiella och icke-finansiella belöningars betydelse samt komplikationer och brister i prestationsbaserade belöningssystem. Dessa teman är genomgående i hela uppsatsen och syftar till att koppla ihop uppsatsens olika delar på ett tydligt sätt. Uppsatsen visade på två viktiga beståndsdelar som utgör grunden för hur butiksanställda upplever prestationsbaserade belöningssystem. För det första måste det finnas ett samband mellan prestationen och belöningen för att det ska upplevas positivt av de anställda. Den andra beståndsdelen visade sig vara att belöningssystemen behöver vara rättvist utformade för att de ska verka motiverande. Det visade sig även att en kombination av finansiella och icke-finansiella belöningar var framgångsrikt för att motivera anställda och att de anställda i stor utsträckning är till freds när de känner delaktighet, sammanhållning och när de utvecklas på arbetsplatsen.

Det finns en pågående debatt kring ämnet tidsbegränsad anställning. Debatten handlar om hur man ska tolka lagen samt om den bör förändras. I Sverige är det Lagen om anställningsskydd som reglerar de olika anställningsformer som finns att tillgå. Huvudregeln är en tillsvidareanställning men det finns också goda möjligheter att anställa tidsbegränsat. I Sverige är idag, av de som är sysselsatta i åldern 16-64 år, 15,1 procent tidsbegränsat anställda. Denna stora andel gör att ämnet är intressant att studera. I debatten som pågår finns det ett argument emot tidsbegränsade anställningar, då arbetstagarorganisationer anser att dessa missbrukas. I de olika branscherna i Sverige skiljer sig antalet tidsbegränsade anställningar åt. Inom detaljhandelsbranschen, som denna undersökning fokuserar på, är andelen tidsbegränsade anställningar cirka 17 procent (SCB, 2015, s. 9). Varför väljer då arbetsgivare inom handeln att anställa tidsbegränsat? Detta är något vi undersökt med syftet att ta reda på hur arbetsgivare tänker vid rekrytering och vid val av anställningsform. Med en kvalitativ undersökningsansats har studien genomförts. Vid några få intervjuer har vi kunnat ta del av djupgående information och resonemang ifrån arbetsgivare. Teorin fokuserar på LAS samt på tidigare forskning. Den tidigare forskningen kan sammanfattas med att det finns ett flertal bakomliggande orsaker till att arbetsgivare väljer att anställa tidsbegränsat. Flexibilitet och ekonomi spelar en stor roll. Teorier pekar på att arbetsmarknaden, som en föränderlig miljö, bidrar till att arbetsgivare väljer att skriva anställningsavtal på kort sikt. Detta har gjort att de icke-traditionella, tillfälliga anställningarna har ökat. I den empiriska undersökning som gjorts motiverar respondenter varför de valt att anställa tidsbegränsat och vad de anser om det. För att arbetsgivarna ska hålla verksamheten rullande, utan att kostnaderna drar iväg så behöver de kunna täcka ett tillfälligt behov, till exempel vid sjukdom, med hjälp av en eller flera tidsbegränsade anställningar. Vår analys och slutsats visar att de tidsbegränsade anställningarna används för att arbetsgivarna måste. Detta för att verksamheten ska fungera. Den förförståelse vi presenterar i inledningen till uppsatsen anser vi vara motbevisad.

"How does organizational management keep their employees?" -Of what significance are motivational factors?

Today, many organizations have high employee turnover which is often seen as a problem. When an organization has invested time and resources in recruitment, it still requires work on personnel matters. In order to retain employees within organizations further work is needed which organizations should be aware of. The purpose of this study is to find out how the management work with motivation as a factor to keep existing employees. The study aims to find out how they motivate employees to give greater job satisfaction and thus get people not wanting to leave the organization. In order to achieve the purpose of the study, we have with a qualitative approach conducted five in-depth interviews. The respondents of these interviews did all have a leadership position in the financial or insurance business. The empirical data shows how the various leaders complete their recruitments and how they motivate individuals. All respondents got the opportunity to, with their own words, describe what motivation is for them. The empirical data also shows which reward systems these organizations use and what kind of effect it has. Earlier research shows what kind of employee costs there are and what it takes to retain existing employees within the organization. Previous research also shows that there is a disagreement between authors about what motivation is, how it is fulfilled and whom that is responsible for maintaining motivation. The result shows that there are specific motivational factors that can determine whether employees stay or choose to give their notice. Recruitment is also shown to be significant in the work on retaining employees.

We have studied the perceived connection between health care benefits, motivation and performance. The purpose of this study was to examine if there is a relationship between the use of health care benefits, motivation and performance.

The basis of this essay, which is a part of the Human resource costing and accounting program at University West, is a survey that was sent to staff members at a university in Västra Götaland. The method that we chose to work with was a qualitative method, which means that we tried to understand the recipients' answers and interpret them.

150 employees were randomly selected to take part in our study, the purpose was to see if our preconceptions regarding motivation and health care benefits were true.

In the theory portion of our essay we presented a variation of theories regarding motivation, e.g. Herzberg theory (1966) and Maslows theory (1987). We also included different studies that had been done in various countries to help us interpret the results.

The results portion of this essay is a summary of the answers that we got in our surveys. The recipients of the surveys stated that they believe that there is a relationship between the use of health care benefits, motivation and performance. Several respondents thought that the use of health care benefits affected their motivation and performance. Although the respondents stated that they would have liked to see the employer send out more information about this. We have a few recommendations to the employer regarding what they can do to increase the participation in health promotion.

Accounting record keeping by Small and Medium Scale Enterprise (SMEs) is essential to many developing countries. Since it enables a country in its strategic formulation and implementation of national development policies and plans. Previous research indicates that despite the importance of record keeping, most SMEs in developing countries such as Ghana do not keep accounting records. The purpose of this study is to generate knowledge about the impact of accounting record keeping on the performance of SMEs. To fulfil this purpose, a quantitative analysis was done based on the impact accounting record has on the performance of SMEs in Ghana. Quantitative method was used to collect data using structured questionnaire. The study used descriptive statistics, and Pearson correlation to determine the relationship between the accounting record keeping and performance. Findings from the study indicates that there is a significance positive strong relationship between accounting record keeping and performance of SMEs. This study shows that most SME owners perceived accounting record keeping and performance has a positive relationship. The study further confirms that keeping accounting records has a strong impact on the performance of the business just like previous research shown. 

In technological transformations Industry 5.0 should bring us towards a sustainable, humancentric and resilient European industry, as put by the European Commission. However, digitalization has proved to be challenging, and one underlying cause is the inherent complexity when technological, social, and organizational factors interact (Alter, 2008; DeSanctis and Poole, 1994). When designing and performing a digitalization project it is of vital importance to understand and apply Critical Success Factors (CSFs) (Aggestam and van Laere, 2012). CSFs concern actions that must be conducted for an organization to achieve its objectives in a project (Juniawan et al, 2022). To meet expected project benefits, applying and managing CSFs need to be included in the risk management of digitalization projects (Cyrus et al, 2018).

This paper aims to share experiences concerning how CSFs have been used to analyze and understand the main challenges in a Swedish industrial company that is into implementing a digital tool to support employees´ well-being and contributing to a sustainable workforce. Data has been collected by 18 interviews and then deductively analyzed by using CSFs as an analyzing tool. The four used CSFs can be summarized as follows (Aggestam, et al., 2023):- CSF1: To understand the culture and to learn from earlier projects as well as clearly communicate how it influences design and implementation.- CSF2: To have a holistic approach and to understand systems complexity, including paying attention to needed resources and risk management.- CSF3: To have well-defined and accepted objectives, on the three levels of inquiry (van Gigch, 1991), as well as an agreement concerning the working approach.- CSF4: To involve, motivate, and prepare the “right” stakeholders.

The findings confirm the critical importance of learning from earlier projects and to clearly communicate how this learning will be addressed in the current project (CSF1). "Values and culture are critical since they shine through in, not only for managers but also for operators" (translated from one interview). For example, experiences of starting (successful) things but after a while letting things down, “The production lift and then everyone was on, but then"… “ (translated from one interview), but also how the company´s culture has been influenced by its history of mergers and acquisitions during a ten year period of time have influenced. Furthermore, findings related to the other CSFs reinforce and concretize CSF1. For example:- CSF2: The importance of holding the whole together, reducing the distance between the administration and the production as well as the visibility of the management in production. Also, the critical importance of needed resources was lifted, “Raising problems means that you often have to deal with it yourself, without extra resources” (translated from one interview)- CSF3: The importance of understanding why things must be changed. “Decisions are made, but the right reason is not communicated” (translated from one interview)- CSF4: The importance of both being listened to and getting feedback (CSF4).

We can conclude using CSFs as an analyzing tool gives us critical knowledge in how to design and implement the current digitalization project aiming to employees´ well-being and contributing to a sustainable workforce.

The importance of having the right competence and ensuring competence in the future can give organizations great competitive advantages, but also improve efficiency and performance. Through recruitment or competence development, organizations can secure access to key competencies that can ensure the success of organizations. This creates lasting relationships between employees and employers, while human resources have a positive effect on the organization. But how can management know what competences already exist? Or how competence can be used in the organization? The purpose of this study was therefore to contribute with new knowledge of how the competence identification-, assessment- and use processes look in organizations. The study also aimed to investigate how organizations support learning and the methods that are used. To fulfill the purpose, a qualitative method was chosen in which a total of five semi-structured interviews were conducted with four employees and one leader within a department in a public organization. The study showed that the organization encourages learning by offering development activities as much as possible. The courses were offered at an individual level but could be spread to others through group- and collaboration activities. The informants considered that group activities meant that knowledge and competences were exchanged between colleagues and that it possibly contributed to more learning than what could be done individually. The key tools of the competence management process were summarized as staff appraisals where employees are allowed to state how things are going in their daily work, what knowledge they consider themselves to possess and lack. Competence was used in many ways in the organization, but an interesting aspect was that employees with long experience in their field can also educate other workers. Thus, most of the internal training was offered, but in some cases external, which was due to cost savings. The conclusion was that the method for competence management was perceived as a good method that requires close work from the managers and good communication. However, it is considered to be relatively short-term and difficult to predict competence needs in the future. It also requires employees to be comfortable talking about their deficiencies, being engaged and initiating career development

Recently, the European Commission has tightened its regulations regarding sustainability reporting as a result of the previous regulations being considered too weak and problematic. The new revised regulation is called the Corporate Sustainability Reporting Directive (CSRD).

The study aims to investigate the impact and consequences the CSRD directive will bring to municipal corporations and how this implementation of the directive may change the work situation for municipal corporations. Additionally, the study aims to enhance the understanding of how the directive can have an impact on the broader understanding of sustainability within municipal corporations. The public sector is of particular interest to study and investigate how they tackle the implementation of the new directive. This is due to there being limited research done in the public sector about sustainability reporting and that their purpose is to generate public value for the society.

The research in this thesis has been conducted through a qualitative and explorative case study, where one municipality has been studied. Thereby, the municipal corporations’ employees responsible for sustainability have participated in semi-structured interviews.

The qualitative exploratory case study approach was chosen to gain insights into an area where the effects are still unknown, about how the municipal employees experience thei mplementation process and their perceptions towards sustainability.

The findings were analyzed through a thematic analysis guided by the lens of institutional theory and theories on change of organization, work, and knowledge. The results show that the implementation of the CSRD directive leads to organizational change and challenges for municipal corporations and this in turn results in a changed work situation for the municipal employees in terms of workload, roles, and tasks.

Additionally, the study implies that the CSRD directive will have an impact on the overall understanding and knowledge of sustainability within municipal corporations, due to the directive requiring increased collaborations which affects knowledge development and exchange.

Sustainability can thereby potentially expand throughout the organizations.

Digitization is a factor that grows in step with society's changes, and thus different organizations must take into account a change process that means meeting new perspectives and ways of working. The accounting process is one of many processes that have undergone a revolutionary development and are still in constant change. This study will therefore investigate how digitization has affected the accounting process in various organizations. The purpose of this essay is to get a more detailed picture of how accounting consultants have been affected by the change due to digitization in a more digitized accounting firm and a less digitized accounting firm in the private sector. The study was conducted using a qualitative method where the data collection was done at two agencies in the private sector through a survey. The survey consisted of open survey questions where the respondents were allowed to answer freely. The results showed that the digitization of the accounting process increased the effectiveness of the work. This has led to more time being left over for other tasks such as advice. The study has also shown that the accounting consultants predominantly have a positive attitude towards the work becoming more and more digitized. By comparing the accounting process between two different agencies, we have been able to see how the digitization process has affected the accounting agencies. In the more digitized office, work has become more efficient as the office has become paperless. In the less digitized accounting firm, the work for the parts that have been digitized has become more efficient, while the other parts are under an ongoing development process.

The recruitment-subject is very emotional regardless of context. We noticed initially that the subject is very diverse and therefore we had to limit ourselves. The intent of the study was to be objective. We chose to research about the recruitment process and the building blocks behind it. The process is undeniably the heart of the recruitment process and employee turnover, which is why it should be highly developed and effective.

This study is primarily based on a qualitative method, whereas the purpose is to answer the research question; "How does the recruitment process work? – What is the most important part in the recruitment process?". Theory and research are based on current as well as established work within the subject. The reason we use established work is that it is still useful to the degree that it has not been proved wrong or obsolete to this day. The empirics was gathered through six different set of interviews with different participants. The participants are employed within different areas of their respective organization and thereby give us different perspectives of the process. The study results in an analysis of our theory and empirics. The analysis in turn will be based upon our hermeneutical method, meaning that it is our own interpretation based on the research material. The interpretation is validated based on the theory and research presented in the study. The analysis results in a conclusion that answers the two research questions.

The result of our research study proves that the process is dependent on different factors, such as requirement analysis, selection methods and well planned interviews. A key to success during the recruitment process are personality and behavior tests. The most important factor during the recruitment process is the more current method, which is based on e-recruitment. E-recruitment focuses on being effective and automated. It is a hybrid among the studied recruitment forms that does not affect the size of the recruiting organization.

The study has a quantitative and deductive approach with a cross-sectional design and a survey study was used to measure the correlation between the three variables, trust in leaders and psychological safety and voice.

The purpose of the study is to contribute to the knowledge aboutn the prevalence of and the connection between trust in leaders, psychological safety and employees' propensity to make their voice heard (voice) in public sector.

The research questionin focus is: What is the relationship between trust in leaders, psychological safety, and voice inpublic sector? To investigate the connection, a questionnaire, which is based on previous testing measuring instruments, was sent out to two government agencies. The survey was sent to a total of 187 respondents, with a response rate of 44 percent.

An analysis model has been developed with Social Exchange Theory and the Leader-Member Exchange Theory (LMX) as an interpretive framework for the relationship between the three variables trust in leaders, psychological safety and voice. Drawing upon Social exchange theory and Leader-MemberExchange Theory the concepts of trust in leaders, psychological safety and voice are assumedto be created and developed through relational and social exchange, which is also a prerequisite for the variables and for the relationship between them. The results from the study's empiricalinvestigation show the existence of trust in leaders, psychological safety and voice in the participating organizations. The mean value for each variable is five or higher on a scale fromone to seven.

However, this result should be interpreted with caution, as the response rate of 4 percent may give an unfair picture of the experiences of the whole staff. Furthermore, the  results show that there is a relatively strong correlation between trust in leaders and psychological, i.e. a high level of trust in leaders corresponds to a high level of psychological safety.

The results confirm that there is a direct correlation between psychological safety and positive leadership relationships, which highlights the leader's prominent role in shaping the work context and highlights the crucial role that leaders play in promoting psychological safety. I

n addition, the correlation between psychological safety and voice can be confirmed as medium-strong. This correlation is in line with a number of previous studies that have been highlighted. The assumptions made in the theoretical discussion and through the analysis model can largely be confirmed. It can be stated that there is a need to invest in relationship building in order to strengthen trust in leaders in order to create safe psychological environments that create the conditions for employees to make their voices heard and thus contribute to the development and learning of organizations.

The conclusion is that trust-based governance plays an importantrole in the central government sector. In order to be able to operate in a complex and fast-paced world where constant changes and opportunities for learning processes are required, room should be given to create innovative environments rather than controlling structures.

The world is constantly changing, and the only thing organisations can do to survive is to acknowledge, understand and adapt to these changes. Innovations are one of the changes that constantly affect society generally and schools in particular. In this study, focus is laid on disruptive innovations, such as ChatGPT, that have the capability of disrupting performance improvements without adding any value to products or meeting the needs of customers. Based on the Schumpeter’s innovation theory (1934) and Christensen’s (1995) disruptive innovation theory, this study uses VUCA as a conceptual tool to investigate how secondary school teachers understand and use ChatGPT to work more effectively and meet the educational needs of students. The theoretical framework of this study draws a cross section between how teachers understand, use and adapt to disruptive innovations in a VUCA society. To accomplish this, a mixed method approach using questionnaires and semi-structural interviews, is used to gather data from secondary school teachers in a chosen school.

A total of 14 teachers participated in the study, eight of which agreed to participate in semi-structural interviews. The empirical data from the questionnaires and semistructural interviews were analysed through triangulating, thereby increasing dependability.

The results show that most teachers recognise ChatGPT as a disruptive innovation, and although most teachers do not identify themselves as entrepreneurs, their use of ChatGPT coincides with the attributes of entrepreneurs. Finally, most of the participants showed a willingness to adapt to the changes and challenges that ChatGPT brings to schools. However, there is a consensus amongst the participants that school leaderships need to implement training in artificial intelligence for teachers if ChatGPT is to be integrated successfully in schools. Although the participants discuss the positive impacts of ChatGPT, a lot of emphasis is laid on the negative consequences it may have sustainable learning, in terms of skills, knowledge and grit that is required for either university studies or futureemployment. This study contributes to ongoing research in how organisations can implement entrepreneurial ways to adjust to and deal with changing and challenging technologies in VUCA environments. This study gives opportunity for future research in how academia and other stakeholders can collaborate on the societal effects of disruptive technologies such as ChatGPT.

The research highlights the vital role of leadership in promoting sustainable practices within international hotels in Nepal. Through unstructured in-depth interviews with managers from esteemed hotels like Radisson and Marriott, it is evident that effective leadership is instrumental in embedding sustainability into the core business strategies of the hospitality sector.

The findings highlight that leadership styles and organizational culture significantly influence the adoption and implementation of sustainability practices, fostering a holistic approach that encompasses environmental, social, and economic dimensions. Leaders in these hotels have demonstrated a commitment to sustainability by promoting energy-efficient technologies, waste reduction initiatives, the sourcing of local products, and active community engagement.

These practices not only contribute to environmental preservation but also enhance guest satisfaction and align the hotels' operational goals with broader sustainability objectives. The integration of Corporate Social Responsibility (CSR) into the business model further illustrates how leadership can drive transformative change and create lasting positive impacts.

Despite facing challenges such as resource constraints and resistance to change, innovative and proactive leadership has proven essential in overcoming these obstacles. Leaders who cultivate a culture of innovation and creativity can engage and motivate staff at all levels, ensuring a collaborative effort towards achieving sustainability goals. By creating an environment that supports and rewards sustainable practices, these leaders enable continuous improvement and the successful integration of sustainability into everyday operations.

In conclusion, the role of leadership in promoting sustainable practices is crucial for the long-term success and resilience of international hotels in Nepal. Effective leadership not only drives the adoption of sustainable practices but also fosters an organizational culture that values and prioritizes sustainability. This holistic approach benefits the environment, enhances guest experiences, and aligns with the global shift towards responsible tourism. The insights gained from this research emphasize that with the right leadership, the hospitality industry can significantly contribute to sustainable development and set a benchmark for others to follow.

This thesis was conducted to assess how the privatization of Iran Air process managed in last efforts and how should it be in right way. It increases the knowledge about privatization in Iran and the need for it. Iran air as our case study is a flag-carrier airline company that is protected by government regulations and subsidies. We try to find the reasons for failure of privatization in Iran Air and their attempt on privatization.

The method used to collect data was a qualitative methodology, consisting of semi-structured interviews with relevant managers, and knowledgeable professors and the official sites and press. In conclusion, we find that privatization is an important need for Iran Air Company and the main problems that are against Iran Air can be categorized to political, financial, and social. The effects of political connections are most pronounced in countries with high levels of corruption. Iran’s level of corruption and law enforcement environment are lower than those are in developed countries. The root of financial problems of government and the company is the deficiency of liquidity to compensate the debts, but the share did not sell. The social problem arises from the uncertainty of the future of employees of going private company. Decreasing the level of corruption and increasing law enforcement in country are general solution for political problem. Preparing transparent financial statements and fair evaluation of share base price are our suggestion to Iran Air. The staff must be sure of their future. Social Security Organization and employment laws of country or any other response organization must protect them

Corporate social responsibility has recently become increasingly important, especially in the retailing sector. It has also become more important to the society which affects how organisations choose to work with this. Therefore, media reporting on corporate social responsibility has also increased. How can this affect organisations and their CSR-reporting? Corporate social responsibility has become a well-known concept that corporations have adapted, a consequence of this is that the concept of CSI has emerged. This means that corporations are working in an irresponsible manner to achieve legitimacy. Organisations are dependent on their stakeholders, which in turn may be affected by the media. Thus, it is in the interest of businesses to convey a positive image to the society, which can be done by producing sustainability reports. The purpose of this essay was to contribute with knowledge about how a public organisation with many stakeholders workswith CSR and how they are affected by the media's reporting regarding this. We have conducted a qualitative study where we analysed 15 sustainability reports produced by H&M between 2002-2016. We have done this by conducting a content analysis where we developed a coding scheme. We searched for key concepts and examined how many times these occurred in the sustainability reports. We also analysed the media reporting on H&M's corporate social responsibility. Our theoretical framework consists of research that addressed the concepts CSR, CSI, stakeholders, legitimacy, sustainability reportingand media. We also present an analysis model that served as a starting point, with this weput our empirical data in relation to the theoretical framework and afterwards we conductedan analysis based on this. Our empirical study consists of our coding scheme and material from media and H&M's website. This, together with the theoretical framework, forms the basis of our discussion and conclusions. Our main conclusion was that the corporations' sustainability reporting is primarily influenced by the demands of stakeholders. We have not been able to identify a greater impact from the media regarding the organisations sustainability reports, which reinforces this statement.

The Covid-19 outbreak has resulted in important changes for employees', hence this research investigated how the changed working conditions, as working remotely during the Covid-19 crisis has affected the productivity of employees. The study aimed to generate new knowledge on how this new working style impacts employee’s productivity and whether to implement this in the future. This study contributes to filling the research gap on how Covid-19 has affected employee productivity in an internationally operating organization.

The theory section aimed to integrate different parts of relevant and important literature about the chosen topic. Information about working remotely, employee productivity, and factors affecting productivity were provided in this section. The theory section aims to explain employee productivity and how this has been affected by working remotely. To answer the research question: How has remote work during Covid-19 affected employee productivity in an international organization? a quantitative research approach was adopted to collect the primary data. Given the nature of the Covid-19 pandemic, many organizations have implemented remote work policies. The linear regression model was conducted to measure the study hypothesis which is based on independent variables, work environment, employee commitment, and organizational support on the dependent variable employee productivity. The result of the regression model revealed that there is no statistically significant relationship between chosen independent and dependent variables. Consequently, it is not possible to assume that employees have been negatively affected during Covid-19. 

This study aimed to provide a deeper understanding of how consumers perceive social media influencers to influence their purchasing behavior. Society has become more digitalized today and more brands market themselves on social media. An increasingly common marketing strategy that emerged was companies using influencers to promote their brands and products.

As the use of social media in marketing increased, consumers and their purchase behavior were affected in a new way. Previous research showed different types of buying behavior and the different steps in the purchase decision process. Furthermore, previous research discussed the impact of social media, influencer marketing, influencers on digital media, and influencers and sponsored content. The study applied a qualitative research method with a cross-sectional research design, and the qualitative study was conducted in the form of semi-structured interviews with ten students from a Swedish university.

The study showed how the respondents' purchase behavior, purchase decision process and their perceived use of social media looked like. The study also showed how respondents viewed influencers from a general perspective, influencers' credibility and the content that influencers share. It was in the thematic analysis that consumers' purchase behavior and purchase decision process were analyzed, as well as the use and view of social media by consumers. Influencers were also analyzed regarding which preferences consumers had, how they perceived credibility and which content they were interested in, as well as which requirements consumers had regarding the content.

Conclusions in this study showed that social media influencers did not have a significant impact on consumers' perceived purchase behavior. Consumers perceived influencers as less credible than other consumers where Word of Mouth had a large impact on consumers' purchasing behavior. Social media in turn served as platforms for entertainment, pleasure and source of information where several different platforms were used daily by consumers.

Today's globalization has framed the market and increased the competition among com-panies. Investing in the staff has therefore become more important to maintain the com-pany on the market. With a reward system the company can motivate their employees to perform better. A reward system can be mixed, which means that it consists of group- and individual rewards and goals, and financial- and non-financial rewards. We already know that people are motivated by different factors, that is why it is interesting to study how different kinds of rewards can affect the employees comfort and companionship.

The purpose of this study is to increase the understanding on how a mixed reward system influence the employees' companionship and their individual well-being in a sales organ-ization. To fulfill this purpose a theoretical framework has been filled with what a reward system is and how it appears in a sales organization, and primarily what the advantages and disadvantages are of using the different types of rewards. A review about work mo-tivation, job satisfaction and companionship has also been presented.

The study has been qualitative where interviews have been conducted on a company with a well-developed reward system. We received a wide comprehension of what the sellers thought about the reward system and how it affected their companionship and their indi-vidual well-being. This has been represented in the empirical part to therefore discuss theories and empirics in the analysis part.

We have increased the understanding that group goals and group rewards improve the companionship, but at the same time individual rewards are required to support the per-sonal development despite that these promote competition among sellers. The financial rewards are used in the short-run but it is important to give sellers something substantial for their work effort. While the non-financial rewards needed to praise, encourage and strengthen the individual satisfaction both in the short- and long-run.

This study examines Type II errors from the bankruptcy administers' perspective. It aims to give auditors an insight into why Swedish bankruptcy trustees perceive the proportion of Type II errors as high. Type II errors occur when the accountant in the audit reports does not consider the uncertainties that are threatening the client's ability to stay as a going concern, and the company thereafter applies for bankruptcy. The auditor is considered to operate as an independent intermediate, with the task to confirm to accounting users that the Board's management of the annual report, in line with the Annual Account act, demonstrates a true and fair view. However, recent research emphasizes that auditors continuously do not issue going concern warnings. This auditor behavior results in more challenging corporate bankruptcies, which eventually charge the bankruptcy trustees who have the assignment of administrating the bankruptcy estates, with a higher load of work. Since the bankruptcy administrators will become key players, in relation to Type II errors, this study, hence, aims to identify Type II errors from their point of view. In order to fulfill the purpose, our research question was formulated to illustrate if the bankruptcy administrators are experiencing Type II errors, and if so, to identify the factors that are considered to be a part of the core problem. Five bankruptcy administrators, who have administrated hundreds of bankruptcy estates, were given the opportunity to answer the research question. As this thesis aims for a deep understanding, it has been conducted using qualitative personal interviews. Meanwhile, recent research illustrates the proportion of Type II errors as high, in line with the fact that the non-issued going concern warnings have been linked to several underlying factors. Our interviewed bankruptcy administrators, however, gave an expression of a much higher complexity when the Type II errors were highlighted to occur to a greater degree, and the auditor behavior was considered to be linked with other additional factors. Based on the analysis, the conclusion drawn was that Type II errors occur and that the auditors' non-issued going concern warnings are based on the accounting assessment problems, clients, auditor characteristics, articles of association and the bankruptcy processes. Another issue is that new circumstances occur while the auditor is reviewing the audit reports.

Staff turnover has a natural variation depending on industry and organisation. Although high turnover rates are common in high intensity industries, such high rates can also indicate a problem within the organisation and its leadership. The purpose of this study is to examine management’s perspective on empolyee loyalty in order to achieve the desired level of employee retention. The study aims to examine the tools management use to proactively establish loyalty amongst the employees in order to control the company’s staff turnover. The Swedish real estate agent industry was chosen as a high intensity industry, and four in-depth interviews were conducted as a qualitative method for this study in order to collect the empirical data. All four respondents have leadership positions in the real estate business; three are franchisees and one is a human resource manager. The results show three companies in three different stages in growth; the small company with no employee policy, the mid size company with resources but lack of tools for the structured HR work needed to increase in growth, and the big company that has succeeded in a stabile, long term growth, much as a result of a solid personnel policy and the recruitment of a competent and experienced HR manager. The empirical data also shows a lack of interest, knowledge and experience for HR work amongst business leaders within Swedish real estate agencies, which makes recruiting a competent HR specialist a necessity in order to meet the needs of the employees and for the HR work to function. The study concludes that staff retention and loyalty evolves alongside the company’s HR work and simultaneous growth, which concludes that a well developed HR management is required in order to maintain growth, hence a proactive approach on buildning employee loyalty, particularly with an HR representative, is to be recommended.

The mobile communications industry is growing, several companies are launching new mobiles, and the number of mobile resellers is increasing. The competition in the mobile reseller industry is tough, where service is in focus. In the service that mobile resellers offer their customers, the sellers are in the spotlight, the frontface of the company. Finding good sellers is therefore an important part for mobile resellers. The purpose of this study is to investigate the characteristics and core competencies that a recruiter needs from a sales person who works in mobile resale at the store, as well as investigate which recruitment methods are suitable for use in connection with recruitment. The study strives to help new companies in the sales industry increase their chances of being established by recruiting the right sellers. Through six qualitative interviews with in total nine respondants, I have collected empirical evidence that has been compiled and analyzed on the basis of a theoretical reference framework, which includes relevant previous research. Qualifications and core competencies to be sought when recruiting are mainly communication skills, but also motivation and loyalty. Companies need to be clear in their needs, especially among companies with limited financial resources. During the recruitment process, communication between recruiters and candidates plays an important role, and the recruiter should implement recruitment methods in which the recruiter will be able to observe the candidate's communication skills. Both communication and education play an important role in a recruitment process.

Stores need to be competitive in the current environment where big shopping centers are emerging and customers are increasingly demanding a better shopping experience. Studies indicate that customer decisions are mainly made during the store visit. This means possibilities for shops to influence the customers buying process during the store visit by use of a suitable in-store communication that influence, reminds and inspires customers. Retailers should therefore be aware of how the store communication looks like and how they should strive to improve it. Retailers should know what effects shop communication has to be able to perform changes in hopes to increase customers shopping experience.

The study aim to investigate how three stores communicate with customers regarding presentation of the assortment, store layout, colors and lighting. The ambition was also to come up with proposals for changes concerning these components which would hopefully improve the shopping experience in the stores. The study was conducted with a qualitative research approach through observations in the three stores to obtain knowledge of the selected components.

The result of the study indicated that the stores communicated to customers in similar manners regarding presentation of the assortment, store layout, colors and lighting, but it also differed on certain points. Proposition of changes for two stores were given within the components which hopefully would create a better shopping experience for the customers. Change proposal for shop A and C were given in the components which would hopefully create a better shopping experience for customers when they visit the stores. Change proposal for store A was to review the tight placement of the product range which created tight paths and created difficulties to survey the range and try to create a more open layout in the store. Both for shop A and C a propose was to use a uniform background color due to the stores colorful assortment and that store A could create a better color structure of its range. Store B was considered to have a store communication that lived up to expectations based on the theory, which resulted in that no changes have been specified for this shop.

Today, organizations are facing a major generational shift, where the younger generation who are more willing to change workplaces, are taking over from the older generation who are more willing to stay in a workplace for a long time. With the younger generation being described as more prone to turnover, organizations face a challenge to retain them. In the work of retaining employees, great importance is placed on motivating their employees, and organizations need to consider each individual's personal preferences in regard to what motivates them. With this as a background, the purpose of the study is to contribute knowledge about what motivates employees to continue working within an organization. As well as trying to find similarities and differences in what motivates employees of the younger and older generations. The study's theoretical framework of reference is based on three successful motivational factors, Herzberg's motivation theory, intrinsic and extrinsic motivational factors, and Deci and Ryan's self-determination theory. Furthermore, the theory chapter raises the concept of employee retention, the work of retaining employees. The earlier research on the generational shift shows that there are large differences between the generations and that the younger generation places higher demands on the organization than the older. To achieve the aim of the study, I used a qualitative method to accomplish a survey on an organization that is facing the challenge of this generational change. Empiric evidence shows that it is mainly the motivational factors compensation and work-related relationships that are important for the employees. Furthermore, the empirical evidence shows that there are great similarities between the generations, but that the younger generation values education and recognition more than the older generation. The result of this study shows that organizations should place great focus on the factors of compensation and work-related relationships, but to meet the demands of the younger generation, organizations should place great importance on factors such as recognition and training. 

Risk and risk managing have gotten an increase in attention from investors and other stakeholders due to the increasing complexity in business operations. This requires more detailsand transparency in risk information from listed companies. Annual reports, most often regulated by IFRS and ÅRL constitutes an important channel to communicate risks to investors and stakeholders. A clear guidance of how a company should disclose its risks is missing, this leads to a variation in how risks are reported and potentially to information asymmetry. This study has investigated how listed companies communicates their risks in their annual reports with a focus on clarity and transparency. With the contribution of annual reports from the 29 companies that according to Nasdaq, OMX STOCKHOLM 30 INDEX have the 30 most turned over stocks we have analysed their risk communication. The results shows that listed companies in Sweden largely emphasises clear, transparent, and detailed communications in their annual reports. The companies are aware that a deep and thorough communication is crucial to strengthening the trust among their stakeholders and to ensure their continued success and operations.

One method to ease the implementation of strategy and improve performance which has come to grow strong in the public sector is contemporary performance measurement systems (CPM). CPM is a system which comprises the use of financial as well as nonfinancial performance measures. To have a motivating effect according to earlier studies CPM have to be in line with the basic targets of the organization, and the managers should have the possibility to affect the performance measures. performance measures also have to be challenging but still accessible. Earlier studies also indicate that performance measures which is linked to meaningful rewards, and a strong cause and effect relation between the financial and non-financial performance measures has a motivating effect. This study aims to examine how CPM affects managers motivation in the public sector. To do so a number of interviews has been held with managers in the public sector. The results of the study indicate that CPM has the possibility to increase managers motivation, and this could be connected to several factors. One factor which has the possibility to increase motivation is if the performance measures is connected to meaningful rewards. The results also indicate that CPM isn’t necessary to make the managers feel motivated cause they already have a sort of basic motivation, but CPM could contribute to increase motivation further. The reason for this motivation is that they get a confirmation of how good their performances are, and they get clear signals of what is expected of them. PM within a CPM could also motivate the managers to act in a way that is not always optimal for the organization. The competition in the municipal organizations can encourage manipulation of performance measures to get better results than competing organizations. Within the public sector there is also a risk that CPM motivates the managers to focus on performances which is measured, while performances which is not measured gets out of priority. 

Hållbar utveckling är något som alltmer kommit att hamna på tapeten och som numera anses vara avgörande på många sätt. FNs Agenda 2030 fastställer ett antal hållbarhetsmål som rör ekologiska, ekonomiska och sociala aspekter som samtliga medlemsländer uppmuntras att eftersträva.

Gällande den sociala aspekten ligger jämställdhet mellan könen som ett delmål som regeringen arbetat fram en jämställdhetspolitik utefter, inom vilket bland annat kvinnors karriärmöjligheter står i fokus. Detta till trots råder det fortfarande idag en stor o-jämställdhet på arbetsmarknaden där kvinnor tenderar att halka efter i männens karriäravancemang. Tidigare forskning kring jämställdhet på arbetsplatsen påvisar komplexiteten inom området genom att belysa olika faktorer såsom kön, könsfördelning, tokenism, glastak och intersektionalitet som några exempel på bidragande faktorer som spelar roll för kvinnors karriärutveckling. Syftet med studien var att undersöka vilka möjligheter och begränsningar kvinnor upplever deras möjligheter till att göra karriär. Den teoretiska referensram som tagits fram som grund förstudien utgår från tidigare forskning och vetenskapliga artiklar, där teorin grundar sig i Edgar Scheins teori om organisationskultur. Med den teoretiska referensramen som grund genomfördes insamling av empiri genom en kvalitativ metod i form av semistrukturerade intervjuer med åtta kvinnor på ett It-företag. Studiens resultat visar att de anställda upplever att organisationskultur är något som bidrar till de värderingar som finns i en organisation, att kulturen styr hur personer väljer att förhålla sig till sin omgivning. I resultatet framgår det också att de anställda upplever att karriärmöjligheterna är goda och att alla oavsett kön har möjlighet att komma till tals. Vi kan också konstatera att företaget värdesätter vikten av kompetenta medarbetare, genom att erbjuda kontinuerlig kompetensutveckling och karriärmöjligheter. Detta signalerar att företaget satsar mycket på att rekrytera kvinnor in till organisationen, vilket kan anses vara positivt ur ett jämställdhets- och hållbarhetsperspektiv, inom vilket bland annat kvinnors karriärmöjligheter står i fokus. Denna studie kan bidra till att ge en ökad förståelse förhur kvinnors karriärmöjligheter inom mansdominerade branscher ser ut idag samt belysa de eventuella problem som fortfarande återfinns på många arbetsplatser, kopplat till organisationskulturen. 

This thesis is about How External Uncertainties Affect the Innovation Process. Written during the spring term of 2020 by Simon Algotsson and Johan Öhlander. The thesis main goal is to generate knowledge about the properties and sources of external uncertainties and create an understanding of how they can come to affect an innovation process. This research encourages organizations that are planning to participate, or currently resides in an innovation process to give it a read. Anyone who seeks a deeper understanding of the impact of external uncertainties may use our findings as a source of inspiration. The research question we have answered is: How do external uncertainties affect the innovation process? As the title and research question shows, innovation and uncertainties are the two most common denominators in this work. Presented in the theoretical framework is previous research done concerning the innovation process, and what it consists of. As well as how other researchers describe different types of uncertainties. We have also constructed our own model of how external uncertainties can give rise to internal uncertainties. For this type of research, a qualitative method has been selected, since it enabled us to go in-depth in one specific innovation process. We have conducted two interviews with the CEO and CFO of a company referred to as Gamma. They have both shared their own perspectives of the innovation process their company has gone through. The data collected from the interview has been transcribed separately and is later presented in the empirical evidence. The final sections of this thesis include the analysis and the conclusion. In these chapters we draw parallels between the research presented in the theoretical framework and Gamma's innovation process. The process we have investigated for this thesis encountered several uncertainties, both internal and external. In the analysis we present the authors own model of how external uncertainties came to affect Gamma's innovation process. The conclusion discusses the significant findings of the research such as how Gamma's innovation turned into a 'black hole' for the profits generated by the company.

In this study, we have chosen to study leadership in reference to the gender perspective, by studying earlier made researches on this subject and comparing it to the empirical part through interviews with leaders. The underlying interest in the chosen subject was highlighted when we compared the number of male leaders with women, through statistics. This showed that there is gender imbalance in the number of leadership positions. Therefore, we chose to investigate in this subject area from several aspects in order to create a vision of the underlying reason why male leaders possess more leadership positions than women. There are numbers of research on differences between male and female leadership, what distinguishes this report from the rest is that our main focus is on leadership in men and women to examine whether leadership has an underlying gender or not. This by studying leadership with regard to the gender perspective, where we emphasize gender equality, leadership, characteristics, power positions but also female and male leadership roles.

In this study, we are using a qualitative method through interviews. This is due to the fact that we consider this method as relevant for the report as we strive for deep and comprehensive data. Furthermore, we present previous research and theories in the form of scientific articles and dissertations under our theoretical frame of references. Themes that are highlighted in the theoretical part are leadership, leadership styles, male and female leadership, gender perspective on leadership and stereotypes. In addition to that we also present in the empirical part our collected data from the interviews that are conducted on six different managers, whereas three are men and three are women. There the respondents share their previous experiences and perceptions about the subject. After studying previous research and the responses from the interviewed leaders, we discuss in the analysis and interpretation part the theory and the empirical data. Through this, we compare, interpret and emphasise our own opinions about the chosen subject area. This will lead us to a result that can answer our research question.

After examining leaders' experiences and perceptions in relation to previous research, we conclude that leadership does not directly have an underlying gender. It turns out that leadership is based on personalities rather than gender, because it differs in characteristics, values and attitudes. This because we are different as individuals and we value differently. Furthermore, to strengthen this conclusion it has been presented that both male and female leaders use qualities that are classified as either masculine or feminine, with that said they use each other'squalities. However, we cannot deny that men for biological reasons have a body language and characteristics that creates the picture of male dominance in leadership, unlike females.

Sick leave due to stress has almost doubled and now there is a severe shortage of social workers in many municipalities. The Swedish Social Insurance Agency recently presented figures on sick leave among employees in Sweden. The results revealed that sick leave due to stress has dramatically increased. The Swedish Social Insurance Agency indicates that the worst group that had a high sick leave related to stress were social workers that work in social services. Social workers sick leave due to stress has nearly doubled between the years 2010-2014. The report indicates that the situation is alarming and that it is hard to find new social workers. Many social services in Sweden are trying to recruit social workers but, it is hard to find social workers (SVT, 2016). The purpose of this study was examining the importance of leadership and organisational conditions for social workers and their working conditions. This study was desired to find out the employees (social workers) perceptions of the importance of leadership and organisational conditions for their working conditions including their health. The objective of the study was to increase the understanding of importance of leadership and organisation conditions for social workers and their working conditions including their wellbeing. It is important to mention that the study’s focal point was to examine the social workers and their working conditions from Swedish context. The purpose of the study was to answer the following research questions:

1- How does leadership affect employees (social workers) working conditions?

2- How do organisations conditions affect employees working situation and their health?

To answer the research questions, six semi-structured interviews were conducted and analysed with the help of the theoretical frame of reference. The study found out that there is a need to improve several areas within social service to provide a better and health promoting workplace for social workers. The study found out that there is the need of more health promoting activities, better working environment, honest leaders, good communication and better organisational conditions to improve the working conditions of social workers. Leadership plays a great role to improve the working conditions of social workers and therefore there is the need of cooperation and commitment from employees and organisations to make this possible.

Microcredit provides small loans to poor people and small enterprises. It is the best solution of removing poverty. This research provides an overview of the role and performance of microcredit in Pakistan. The major objective of the study is to show the microfinance sector performance and impact of the microcredit on the different poverty levels. This study is based on both quantitative and qualitative methods in order to answer the thesis questions. The result of the study was that microcredit helps in the poverty alleviation of different categories of poor people and has the positive effects on their living standards. It was found that there is a high interest rate on micro loans because of the administrative cost. We discovered that there are three types of organizations that provide services of microfinance in Pakistan. The government takes interest and supports the microfinance sector and of their main initiative is microfinance ordinance 2001. It was observed that there is improvement in the microfinance sector in the recent years in terms of investments, active borrowers, branches and personnel.

In recent decades, the value of staff in terms of resources has gained increasing attention in staff-intensive companies. During the 1990s, a bill from the Work Environment Commission came about that all organizations should draw up a staff accounting report. But the bill was rejected because most organizations have already volunteered to introduce such accounts. This study shows if organizations use staff accounting and, if so, to what extent. The purpose of the study is to gain an understanding of how the personnel-economic key figures in an enterprise's accounting affect the business and how the choice of certain staff key figures are determined. Staff key figures that are part of the staff report are highlighted through staff issues. By managing staff issues and maintaining communication between employees effectively, it has resulted in a good workplace environment for both employees' well-being and for the company's profitability.

The qualitative research effort of the study consists of previous research highlighting the importance of human resources and its accounting and its key figures. This is stretched by two interview surveys of the staff in two industry sectors. Based on the theoretical frame of reference and the collected empirical, four factors have been discussed in the analysis section, explaining why they use human resource accounting and key performance indicators. These four factors are organization, interest, skills and developed systems.

Reward systems is a motivational tool applied by organizations to get employees to work in the same direction as the organization goals. It has become a challenge for organizations to create a reward system that motivates employees, because what motivates is highly personal and varies. The purpose of the study is to investigate how reward systems can contribute to motivation among employees, as well as how the most optimal mix of financial and nonfinancial reward looks. The study is based on what the employees within the chosen company have in view of the applied reward system in that company. By examining the reward system, it will provide in-depth knowledge about how the reward system works and how the employees perceive the reward system. The study is based on qualitative methods for obtaining a holistic view of reward systems within the chosen company, but to get a realistic view of reality, the approach has been inductive in empirical data. The empirical part is built and designed by a summary of the interviews carried out. In the study, we analyzed previous research together with empirical data. Our result indicates that both financial and nonfinancial rewards are an important source of motivation for employees. A mix of both rewards is required for the reward system to have the most optimal motivation influence on employees. However, our result suggest that non-financial rewards is more important and effective than financial rewards, especially among the older employees in terms of education and development opportunities. The motivational preferences varied between the different interviewees, but everyone agreed that there should be a combination of these rewards in order to achieve the highest level of motivation.

Reward system itself is a control system that consists of different types of rewards, such as bonuses, promotions and the like. The purpose of reward systems is to attract and motivate employees to work more efficiently, but also to be able to more easily form a community between employees for a good collaboration towards the same goal. The reward system is also considered to be one of the biggest challenges that organizations face, as it is about leaders needing to find the right way to reward and influence their employees in order for them to perform better and work towards the same goal. It is thus a matter of implementing a fair reward system that would suit everyone, as the staff experience reward systems in different ways. The complexity, however, lies in the fact that people are individuals and that everyone perceives rewards in different ways. Problems then arise in that the organization and management can not always apply an equal and fair reward system that is suitable for all their staff, and relate to social sustainability. This problem is mainly relevant in food organizations, where there are difficulties in applying a fair reward system. The purpose of this study is thus to create a deeper understanding of how the staff and the leader experience that reward systems affect the social sustainability within a food organization. In conducting the study, a qualitative method has been applied where semi-structured interviews have been conducted. In the interviews, eight respondents participated, of which four of the participants were employees and four of whom had their role in the management within the selected organization. The study has resulted in both the staff and the leader experiencing a negative impact of the reward system on social sustainability in the selected organization. The staff  eel that the reward system is unfair and does not create good equality between the employees of the selected organization, and impairs the social integration between the employees. They believe that some employees are less motivated by the reward system, which in turn leads to a deteriorating social work environment. The leaders, on the other hand, also experience that the reward system has a negative effect on social sustainability, as it is perceived as impairing the well-being of the staff, as well as the community between them, which in turn reduces the staff's trust in management. However, the leaders feel that the implementation of a fair reward system that suits one's own, can have a positive impact on social sustainability in the future.

Discrimination is a societal issue in Sweden, particularly in the Swedish job market. This study explores the obstacles and opportunities that coded non-white leaders experience and perceive as they strive for advancement in the workplace. By shedding light on these factors, the study aimed to contribute to a better understanding of the mechanisms affecting coded non-white leaders in their pursuit of career progress. The study adopts a qualitative approach, with semi-structured interviews being the method used to gain a deeper understanding of the experiences and thoughts of the ten interviewed respondents. The analysis of the empirical data was conducted based on the concepts and theoretical frameworks of racialization, intersectionality, and critical whiteness perspective. The results show that the norm of whiteness predominates in organizations, especially at the management level, reinforcing stereotypes and prejudices that, in turn, result in obstacles for coded non-white employees. Racialization and structural discrimination continue to pose significant barriers for coded non-white employees, despite the existence of diversity and recruitment policies. Networking and mentorship play a crucial role in advancement, but coded non-white leaders often rely on support from the white hegemony to access these opportunities. By strategically choosing education, internships, and being aware of the organizational culture prevailing in the workplace, coded non-white leaders can navigate and compensate for the structural barriers and prejudices that exist.

The study contributes insights that can be used to design more effective diversity and inclusion strategies within organizations. There is a need to actively challenge norms within the organization and implement concrete measures to promote diversity, equality, and inclusion within it. This is crucial for the long-term success and sustainability of organizations in an increasingly diversified societal context. The study also contributes to understanding the significance of context for coded non-white leaders and their opportunities and barriers for advancement. Coded non-white leaders often face challenges and consistently need to work harder to maintain and justify their leadership positions. It is a complex dynamic and balance between organizational culture, recruitment, advancement, and societal structures.

This essay is about why companies choose to voluntary introduce the international accounting framework IFRS. 2005 the EU adopted IFRS which resulted in companies that are listed are required to report according to the standards in IFRS while unlisted companies have the option to do it. There are different reasons why companies voluntary choose to introduce IFRS or not, reasons to introduce voluntary IFRS can be the size of the company or a require from the stakeholders. There are many positive effects of reporting under IFRS despite this there are also negative effects like the introduction are expensive. The purpose of this essay is about to find out which factors certified controller believes are behind voluntary introduction of IFRS. Certified controller is a profession with a great knowledge in accounting which made it relevant to interview them. To study the purpose of this essay a qualitative method were used while the research approach was inductive. To study which factors certified controller believe is behind voluntary IFRS interviews were used. The studies research question is like following: What are the motives for implementing voluntary IFRS for unlisted companies? In the analyses it can be concluded that the majority of the respondents believe that companies applying voluntary IFRS for example the fact that companies want to be listed. Agent costs, information asymmetry and external relations are three factors that according to previous researches has an impact on the accounting choices a company will make. All of the interviewees told us that agency costs were a significant cost because the cost can be high. External relations is a motive that this study shows does matter, for example it can be relevant to some companies to implement voluntary IFRS to get the chance to take a loan. Other affecting factors that contribute to the implementing of voluntary IFRS is the vision of the owner. The positive effect with implementing voluntary IFRS is greater comparability. Despite the benefits, this study shows that there are negative effects of IFRS. The implementing for example is expensive and report according to IFRS is complicated, also the staff are not always inclined to change with the introduction of a new system. The result of this essay shows that there are extern and intern motives to voluntary implementing IFRS. Despite this the essay shows that there are also affecting effects that arise when implicating the framework.