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In the restaurant industry, there is a growing interest in applying technology as part of the service process. However, the constant development of technological innovations does not always meet the demand and therefore it would be important to empirically study how the technology based dining experiences are perceived by the customer. Accordingly, collecting information on how the service quality is perceived when technology is playing a major role during the restaurant experience is important, since such research has not been conducted before. Hereby, the aim of this research paper is to examine restaurant experiences from the customer point of view, in which the role of service personnel is reduced due to implementation of a mobile application. In order to achieve this aim, the objective is to identify what creates value for the customers in a mobile application generated dining experience. Thus, following research questions were stated: How does the customers perceive the service quality in a mobile application generated dining experience? and What are the advantages and disadvantages for the customer to use mobile application for the service delivery during the dining experience?

The research used explanatory sequential mixed methods. Primarily, the researchers performed collection and analysis of quantitative data. Additionally, to get a profound interpretation of the research topic, qualitative data was gathered and analyzed. Thereafter, the qualitative data was used for explaining the quantitative findings more in detail. For the sake of this, the research questions were divided correspondingly one for each method. Findings from the descriptive quantitative analysis, indicated that the use of mobile application for the service delivery was mostly positively perceived. Additionally, discourse analysis was conducted from 812 Pincho’s associated TripAdvisor online reviews. The review findings provided more detailed opinions of the customers’ experiences in their own words and brought up possible advantages and disadvantages.

The research findings can provide a small contribution to the knowledge of technology based restaurant experiences. However, as the researchers collected only a small amount of primary data, the validity of the results is limited. Additionally, using online reviews is a highly subjective method and consequently has its shortcomings. Therefore, in order to gain thorough understanding of mobile application generated dining experiences, the phenomenon should be further examined in a larger scale. Together with this, it would be intriguing to conduct a questionnaire based survey in all the Pincho’s restaurants and more specifically examine overall satisfaction of the customers.

Teachers are pivotal in creating safe and efficacious learning environments for ethnic minority students. Research suggests that teachers' multicultural attitudes, self-efficacy, and wellbeing at work may all play important roles in this endeavor. Using survey data on 433 teachers in Belgium, Denmark, Finland, Norway, Sweden, and the United Kingdom, the present study used structural equation models to analyze the paths between teachers' multicultural attitudes and work-related wellbeing (work dedication and exhaustion), and whether self-efficacy mediates these paths. We further investigated how these associations differ between teachers of reception classes for migrant and refugee students versus teachers of multi-ethnic mainstream classes. The results show that positive multicultural attitudes were directly associated with high level of work dedication, but not with work exhaustion. Self-efficacy mediated the association between multicultural attitudes and work-related wellbeing, indicated by both higher work dedication and lower work exhaustion. Concerning the role of teacher's class type, self-efficacy mediated the association between positive multicultural attitudes and work dedication for both types of teachers, whereas the mediation to low work exhaustion was only evident in mainstream class teachers. To conclude, teachers' multicultural attitudes and work-related wellbeing are mediated by self-efficacy and this important link should be acknowledged when designing professional development programs in order to create supportive and competent learning environments for all students.

The authors' joint commitment conflicts produced the idea to study highly-regarded leaders' perspective on workplace conflicts and their constructive resolution. Basically there was a curiosity about how such leaders resolve conflicts so effectively.

Workplace conflicts are a major part of a leader´s time at work. While probably unavoidable, how conflicts are handled is crucial for the growth and development of an organization and its employees. There has been practical conflict management research from a leadership perspective, but the studies have had a quantitative focus. This study aims to examine the various ways respected managers address and resolve workplace conflicts. The study seeks to answer the following questions: What kinds of workplace conflict exist in an organization? What are the critical factors in conflicts? How are conflicts viewed constructive/destructive? What is a leader's role when managing/resolving workplace conflict? What abilities and qualities have leaders who manage conflict effectively?

The study is based on a qualitative approach using semi-structured interviews. The material was thematic and coded. Results were analysed using the theoretical framework. The empirical data was analysed using Rahims (2002) theory of conflict management. Building on the results, the model which has been developed will be presented at the study’s conclusion.

The study's analysis reveals that leaders who deal with conflicts constructively mastered the three main areas of concern, depending on the situation. These are people-oriented, task-oriented, and learning- and culture-oriented. The study's results also revealed that evasive and/or dominant leadership in particular creates barrier store solving conflict.

Previous research shows that enacting a new curriculum is a complex process. Teachers can be enthusiastic and committed to new curricular objectives, but they can also experience frustration and disappointment. Scholars have suggested that teachers who perceive lack of support, or tensions between their personal philosophies and the educational principles underpinning a new curriculum, struggle to enact new curricula in line with their intent. Our purpose in this article is to illustrate how two Physical Education (PE) teachers experienced the enactment of a new official curriculum. An action research approach was used as design of the study. Researchers cooperated with two PE teachers for 18 months. The empirical material consisted of 50 sets of field notes from the two teachers' teaching lessons, transcripts from one semi-structured qualitative interview with both teachers following the completion of the school year. The material also consisted of reflection logs produced by the teachers containing written notes about their experiences of the curriculum enactment. We used literature on educational change (Fullan, M., & Hargreaves, A. (1991). What's worth fighting fore? Working together for your school. Ontario Public School Teachers' Federation) as our theoretical framework. Our findings show that the teachers experienced the curriculum enactment in contradictory ways. Shifting from previous PE practices that focused on sports activities and emphasized teacher instruction, to pedagogical practices informed by the new PE curriculum (including sociocultural perspectives of learning and assessment), led to uncertainty, surprise, satisfaction, as well as distrust. Our findings also showed that the teachers' experiences of the enactment were influenced by perceived gender biases. We argue that teachers' beliefs and the teaching culture were particularly influential dimensions regarding the two PE teachers' experiences of the curriculum enactment. Practitioners and researchers attempting curriculum enactment in the future should pay careful attention to such dimensions, especially given that tensions and uncertainty often occur during any educational change.

After the introduction of information technology (IT), the government needs to take the initiative to start IT projects for the automation of government process to the citizen. Statistics show that a high number of government IT projects fail and only 15 percent e-government projects are successful. In this study, we will answer this research question, what are the reasons for failure of IT projects in the government sector organization in Pakistan and how to overcome these issues? This research was conducted through a literature review, 20 articles from journals and conferences were selected through keywords for the period of ten years from 2003 to 2013. For suggestions, we have followed the same structured search procedure. We found and select articles with our keywords, after reading abstract and conclusion. Our study has described four factors for the failure of IT projects in government sector organizations in Pakistan. These factors are Technology, Management, Politics and Finance. The technology factor can be reduced by providing latest ICT infrastructure with an expert to run and maintain it. Management issues can be resolved by hiring an experienced, skilled and highly motivated project manager to complete a project successfully. Government should make new laws and regulations to help the implementation of these projects and bureaucracy should eliminate any power struggle during and after the implementation. The budget should be allocated before the start of the project to complete it on time. Our research study has provided guidelines to policy makers for automation of government organizations in Pakistan. By considering these suggestions, successful government projects can be achieved.

Purpose - The concept of Triple Helix relates to collaboration between universities, governments and industry. Such collaboration can take different forms in different countries. This paper examines collaboration between universities and industry in China, specifically in the city of Hefei in Anhui province, one of the most rapidly developing regions in the country. In so doing, it seeks to address the research question: How does industry collaborate with universities in order to acquire commercialized knowledge?

Design/ Methodology/ Approach - The study is qualitative, based on interviews with experts in R & D, and Intellectual Property Rights from high-tech companies based in Hefei. We analyzed our findings using a conceptual framework that focuses on Knowledge Transfer and Innovation Diffusion (Liyanage et al, 2012). Our study describes and discusses the entire process, from an initial awareness of new knowledge to its eventual acquisition.

Findings and implications - We conclude that Chinese high-tech companies design comprehensive strategies for the acquisition of knowledge generated from external sources. These strategies are based on local, provincial and state government industrial policies that aim to support collaboration with universities and implement external knowledge in existing systems.

Originality - Commercialized knowledge put into practice by industries for their own innovation and commercial purposes.

Limitation - We interviewed industrial experts from three high-tech companies in the city of Hefei, which is located in an industrial area of Anhui province.

Introduction. This paper focuses on knowledge generation and the way in which it is transferred from universities to industry. Most well reputed universities have several departments and university-run enterprises that engage in research. The purpose of these research units is to help universities provide breakthrough innovation through the generation of new knowledge.

Problem Statement. For this we chose to study China's University Technology Transfer Offices (UTTOs) to gather concrete evidence of university knowledge generation for commercial use in industry. The objective of this study is get indepth information about the role of UTTOs in the transfer of such knowledge.Purpose. The generation of new knowledge contributes to the field of science and technology; in turn, industry can use this knowledge to produce new innovative products or improve existing ones. This study aims to identify the process of knowledge transfer from universities to industry in China.

Materials and Methods. Our study was carried out as a qualitative case study in the Anhui province of China. Data was mainly collected through semi-structured interviews with technology transfer experts working in technology transfer offices. Collected data were analyzed using a knowledge transfer model with six phases: 1) awareness, 2) acquisition, 3) transformation, 4) association, 5) application, and 6) feedback.

Results. In China, universities and their research groups dominate in the generation and commercialization of research results, with UTTOs acting as technology bridges between the two parties, as well as providing legal and business services.

Conclusions. This paper contributes by offering a detailed description of the knowledge transfer process and specifically the role and activities of UTTOs. This research also helps Chinese and international researchers currently carrying out research on the technology transfer process in China.

The concept of Triple Helix relates to collaboration between universities, governments and industry. Such collaboration can take different forms in different countries. This paper describes collaboration between universities and government in China, specifically in the city of Hefei in Anhui province, one of the most rapidly developing regions in the country. The research question is: How can bi-lateral research collaboration be a source of knowledge generation and commercialization for use in industry?

The study is qualitative, involving individual and group interviews with university team leaders and team members from successful projects. Government representatives in China were also interviewed. We used the SECI knowledge creation method to analyze the findings. We also describe the collaboration process from idea and application through to review, funding, realization and commercialization. Our study shows that the government in China plays a dominant role in the process of knowledge creation and commercialization. We conclude that collaboration is a source of new knowledge generation and that the government plays a key role by funding universities and creating a research environment that meets the policy requirements of industry today. In particular, we show that universities and their research groups use resources, such as skilled manpower, laboratories and equipment, to accomplish tasks within a set timeframe.

Background: According to the National Board of Health and Welfare, many older adults still lack influence over decisions affecting their lives. The Social Services Act emphasizes respecting the individual's right to self-determination and their ability to influence services provided. Despite this, previous research shows a lack of participation in society. Aim: This study aimed to explore how social workers promote participation in meetings with elderly individuals during the assistance process, as well as identify the opportunities and challenges social workers experience in promoting participation. Method: The study used semi-structured interviews analyzed through thematic analysis. Results: The results show that social workers strive to promote the participation and autonomy of elderly individuals within elderly care. Despite their positive intentions, they face challenges such as influence from relatives and time constraints, which hinder elderly individuals from fully participating in the assistance process.

Election outcomes, or more specifically belonging to a political minority or majority, have a significant impact on citizens’ attitudes toward the political system and political involvement. This study aims to broaden our understanding in these regards by taking into account the effects of people’s political convictions on the relation between belonging to a political minority or majority and their dissatisfaction with the performance of the political system. Using a person-oriented approach, four groups of citizens were identified on the basis of their attachment to political parties. The group of people who were not politically attached to any of the political parties were the most dissatisfied, whereas supporters of parties in government were the least dissatisfied. Moreover, supporters of opposition parties who had high levels of political conviction were more dissatisfied than supporters of opposition parties who had lower levels of political conviction. Overall, the findings of this study show that it is crucial to take into account the individual characteristics of citizens when studying the relations between election outcomes and political attitudes.

In the recent scholarly debates over changing citizenship attitudes and norms in advanced democracies, especially when it comes to rising levels of political dissatisfaction, opinion about the political role of young people is divided. For some scholars, they represent a driving force behind the development of new kinds of citizenship values, and constitute an asset to the functioning of political systems. For others, they pose a potential threat to the health of representative democracy, because of their increasing levels of dissatisfaction and civic disengagement. By contrast with these two competing approaches, this dissertation advances the argument that a more balanced view of young people’s political activities is called for. Adopting a quantitative approach, it aims therefore to contribute to better theoretical and empirical understanding of young people’s political dissatisfaction, and to explain their role in a democratic society. Considering different aspects of dissatisfaction, the current dissertation contributes to previous research in significant ways. Among others things, it adds to our knowledge by showing empirically that, in terms of political dissatisfaction, young people constitute a heterogeneous group, with different political roles and profiles, ranging from the healthy to the more threatening. Moreover, it contributes to previous research by highlighting the crucial role played by fair teachers in providing linkages between young citizens and the wider political system. All in all, the findings in the current dissertation have implications for the ongoing debate over the role and significance of young people in the functioning of democratic systems, and also for political socialization research.

Syftet med denna rapport är att: (a) redogöra för vilka elever som deltog i skolvalet 2010, (b) samt undersöka huruvida deltagandet i skolvalet har någon effekt på ungas intresse för politik/samhällsfrågor, politiska diskussioner med föräldrar och vänner, intention att rösta i framtida val samt politiskt deltagande. För denna undersökning används först och främst enkätdata från Political socialization Project (PSP); en pågående longitudinell studie som undersöker framväxten av unga människors politiska attityder och engagemang (Amnå, Ekström, Kerr & Stattin, 2009). Analyserna i denna rapport omfattar endast elever i PSP-studien vars skola anmält till Myndigheten för ungdoms- och civilsamhällesfrågor att de genomfört skolval. Totalt omfattar de analyser som denna rapport baseras på 3 högstadieskolor och 3 gymnasieskolor vilket sammantaget blir 860 elever.

Previous research has paid much attention to citizen dissatisfaction and the trends of growing political disaffection, cynicism, and scepticism – in short, the emergence of 'critical citizens'. Also, more recently, critical citizens have sometimes been viewed as an asset for democracy. However, despite both pessimistic and optimistic interpretations of public criticism, the issue of conceptualizing negative attitudes has received less attention. The present study was conducted to enrich understanding of this particular dimension of citizens' attitudes. To this end, the paper suggests an alternative theoretical framework for analysing various forms of negative political orientations. The framework has been tested empirically using three types of statistical procedures, which demonstrate its validity and usefulness.

The belief that people are generally fair and trustworthy has generated plenty of scholarly attention in recent decades, particularly in the Scandinavian countries, which are often known for high levels of social trust. This article draws attention to the current discussion in the literature on whether social trust is a stable cultural trait marked by persistence or is based on experiences and subject to change throughout life. Based on unique longitudinal data from five different cohorts of young people in Sweden, ranging in age from 13 to 28 years, this article provides an empirical contribution on how social trust develops over time. The results show that there is a greater degree of instability in social trust between 13 and 15 years of age than in other age groups, and that social trust appears to stabilize with age. Findings also indicate that there are substantial inter-individual differences in social trust among young people within the same age group, both in initial levels and in the rates of change over time. The article concludes that although social trust is relatively stable it tends to crystallize in early adulthood, highlighting the relevance of the impressionable-years hypothesis.

Decades of social science stress the vital role of trust in a robust democracy, and scholars have explored the origins of trust, highlighting the dynamic interaction between institutional trust and generalised social trust. While the literature exhibits uncertainties regarding the causal direction between these various forms of trust, it generally suggests that trust in institutions spills over to trust in people in general. This article examines a neglected aspect of trust studies – the relationship between local institutional trust and community trust. Drawing on a two-wave panel study from Sweden, the results indicate bidirectional relationships between the two forms of trust over time. In so doing, this study contributes to the prior research by showing that in a local context, where daily interactions take place between community members and representatives of local institutions, the relationship between trust in neighbours and trust in local institutions appears to be more complex and interdependent.

Valdeltagandet är högt bland unga och följer ganska väl befolkningen i stort. Det finns dock en oroväckande klyfta i samhället, alla unga upplever inte att de har lika möjligheter att göra sin röst hörd. Unga med sämre socioekonomiska förutsättningar deltar i lägre utsträckning i val. Under samtal med unga träder också en allvarlig bild fram av att unga inte upplever att samhället finns till för dem eller att politiska företrädare inte lyssnar. De känner sig inte inkluderade.

Den här rapporten visar att det spelar roll var unga växer upp och bor. Ungas socioekonomiska förutsättningar är tätt sammankopplade med valdeltagande. Det finns betydande skillnader i valdeltagande mellan olika områden i kommunerna i hela landet. Det visar att skillnader i social jämlikhet riskerar att leda till politisk ojämlikhet. De geografiska skillnaderna i valdeltagande pekar på att det finns behov av insatser som utjämnar skillnader i uppväxt- och levnadsvillkor. Alla unga ska ges likvärdiga förutsättningar, det ska inte spela någon roll var de bor.

This study examines the relationship between citizens' satisfaction with government COVID-19 communication and management (SWCCM) and institutional trust. By employing a longitudinal approach, using three-wave panel data from Sweden from 2020 to 2022, the study addresses the current lack of research on the interplay between SWCCM and institutional trust across different stages of a societal crisis like the COVID-19 pandemic. The results show that SWCCM increased slightly over the pandemic period, while trust in institutions slightly decreased. The study also finds that changes in SWCCM predict changes in trust in institutions, suggesting that increased satisfaction with communication and management is associated with increased trust in institutions. Additionally, we find that higher initial levels of SWCCM contribute to a faster decline in trust over time. However, no evidence supports the idea that initial trust in institutions predicts changes in SWCCM. This suggests a unidirectional relationship where SWCCM is a key driver of institutional trust during a crisis. Overall, the study uncovers intriguing dynamics in the relationship between SWCCM and trust over time, and it emphasizes the significance of effective and consistent communication and management in maintaining and boosting public trust during crisis.

The role of ‘fair’ institutions in developing democratic legitimacy has received increased attention. Citizens who perceive – on basis of past experiences – that they are being treated fairly by authorities have been held to have greater trust in political institutions. However, previous studies on the relationship between procedural fairness and political trust have not paid sufficient attention to individuals with limited first-hand experiences of authorities. We examine the relationship on an authority that virtually all individuals meet early in life: the school. Using structural equation modeling on unique panel data covering 1,500 Swedish adolescents (ages ranging from 13 to 17), we find a reciprocal relationship: personal encounters with school authorities shape young people’s political trust; however, the images that adolescents get of the political system (through family, peers, media, etc.) have also consequences on their perceptions about the authorities they encounter in their daily lives. The analysis increases our understanding of how individuals form their political allegiances by showing that the relationship between fairness and trust is more dynamic than has previously been suggested: neither an accumulated set of experiences of authorities nor formal ties with political institutions (as voters, etc.) are required for a relationship to emerge. 

Past research has shown that, although a majority of citizens in democracies support the idea of democracy as a form of governance, some tend to be distrustful of democratic institutions and express dissatisfaction with the way democracy works. It is argued in this article that to better understand the role of various groups of dissatisfied citizens in the democratic functioning of a society, one should examine their democratic characteristics. Based on youth's dissatisfaction with the performance of political institutions and the principles of democracy, four distinct groups of citizens are identified. These groups are then compared in terms of their political engagement, knowledge and interest, values and attitudes, and disposition to break the law. The results showed that youths with high levels of principle- and performance-driven dissatisfaction were less likely to participate in politics, less knowledgeable and interested in political issues, and more likely to break the law, even if people got hurt compared with other groups. In contrast, youths who were only dissatisfied with the performance of democratic institutions were more likely to participate in politics, and had higher tolerance towards immigrants, and political interest and knowledge. They were also more likely, peacefully and without harming other people, to break the law to change society. Overall, by examining distinct groups of dissatisfied citizens and their democratic characteristics, this study contributes to the general debate on the role of dissatisfied citizens in democracies.

Jag har undersökt hur förskollärare beskriver att de stödjer flerspråkiga barn i att utveckla både det svenska språket och deras modersmål. I och med att det befinner sig alltmer flerspråkiga barn i de svenska förskolorna är mitt syfte med studien att ta reda på fem förskollärares uppfattningar om flerspråkiga barns språkutveckling och vilka verktyg de beskriver att de använder i arbetet med att stimulera barns språkutveckling. Metoden för denna studie är kvalitativa intervjuer där jag har intervjuat fem förskollärare som arbetar på två olika förskolor. Studiens resultat diskuteras utifrån forskning om hur förskollärare arbetar med flerspråkiga barns språkutveckling. I resultatdiskussionen har även resonemang förts i relation till den sociokulturella teorin. Resultatet visar att förskollärarna menar att barn behöver kunna sitt modersmål så att de kan lära sig eller utveckla ett andraspråk i förskolan. Därför behövs det modersmålslärare som stödjer barnen i att utveckla modersmålet. Förskollärarna beskriver att de använder sig av vardagliga situationer för att stimulera barnens språk.

Syftet med studien är att studera flerspråkiga barns modersmålsutveckling i förskolan och hur pedagogerna kan hjälpa barnen med sitt modersmål när pedagogerna har svenska som sitt förstaspråk. Studien tar ett sociokulturellt perspektiv på lärande och metoden som använts för att samla in material för studien är kvalitativ intervju med fyra pedagoger från två förskolor. Slutsatsen från studien visade sig att pedagogerna använder olika sätt att stötta och utveckla flerspråkiga barnens modersmål och andraspråkutveckling genom att använda olika uttryckningsformer, till exempel upprepningar, bilder, symboler och kroppsspråk. Pedagogerna lyfter upp också att barnen känner trygghet när pedagogerna använder barnens modersmål, vilket gjorde att pedagogerna lärde sig enkla ord på barnens språk för att underlätta kommunikationen mellan barnen och pedagoger och mellan barn och barn.

I dagens mångkulturella samhälle har många engelskalärare nyanlända elever i sina vanliga klasser. Det är mycket viktigt att synliggöra de utmaningar som kan uppstå i klassrummet och visa olika sätt på vilka läraren kan möta dem. Syftet med denna studie är dels att belysa några av de svårigheter som lärarna med nyanlända elever i sina klasser kan möta under sin ordinarie undervisning när det gäller skrivmoment på engelska, och dels att ta reda på vilka strategier och processer lärare kan använda för att individualisera undervisningsprocessen och övervinna svårigheterna. En empirisk studie innefattande semistrukturerade intervjuer med fem engelskalärare i två olika gymnasieskolor har genomförts. Antalet nyanlända elever har varierat från klass till klass liksom deras kunskapsnivå i engelska. Datamaterialet har delats in i olika kategorier och analyserats enligt en transspråkande pedagogi sk modell som kallas för tresträngsmodellen. Resultatet visade att de flesta av de utmaningar som lärarna står inför ligger i den stora skillnaden i kunskapsnivåerna i engelska språket bland nyanlända elever. Resultatet visade också att de flesta lärare försöker använda elevernas modersmål som en resurs i undervisningen i engelska genom att dela in eleverna i smågrupper med samma modersmål för att gynna språkinlärningen. Avslutningsvis visas transpråkandet vara positivt för elevers språkinlärning.

Syftet med denna studie är att bidra med forskningsbaserad kunskap om huruvida elevernas socioekonomiska status (SES) spelar roll för elevernas prestationer i matematik i grundskolan. Dessutom har studien för avsikt att undersöka hur elevers SES påverkar deras motivation och inställning till matematik. Vidare kommer studien undersöka hur SES i relation med motivation och matematikängslan (ångest) påverkar elevernas prestationer i matematik. I studien används en kvalitativ metod och det empiriska materialet består av intervju med fem matematiklärare som undervisar på olika skolor i områden med olika SES. Studiens resultat är att elever vars föräldrar har hög SES har bättre förståelse av matematik som leder till att dessa elever presterar bättre i matematik. Studien visar även att elever i familjer med låg SES visar en låg självkänsla, vilket påverkar deras prestationer i matematik negativt. Det visas också i studien att elever med låg självkänsla är mer mottagliga för att få matematikängslan, vilket leder till lägre prestationer. Studien tyder på att lärarnas kompetens att skapa goda lärandemöjligheter och föräldrarnas stöd samt engagemang minskar elevernas matematikångest och bidrar till ökad motivation i matematik.

Humanitarian programming in fragile economies often use unconditional cash transfers (UCTs) to offset food insecurity. However, there is an increasing focus on using cash transfers to boost household incomes beyond the short-term through micro-enterprise start-up and growth. This paper conducts a randomised control trial to measure the impact of three different sizes of business grants against UCT in Somalia. We find that giving the same amount of money as a lump sum business grant results in higher likelihood of business ownership and income compared with UCT in the short run (3-4 months after the transfers). However, the impacts are larger and persist 3 years later only for those who received larger amount of grants. The results indicate our 'medium'-sized grant being more cost-effective. © 2022 The Author(s).

Purpose: The purpose of our paper is to investigate the attitudes and impacts of the following three stakeholders: the Swedish Tax Agency, banks and audit firms after the abolition of the audit requirement.

Theoretical framework: Theories explaining the purpose of auditing are several. Three of these theories highlighted in Carrington's (2014) book are audit as assurance, improvement and insurance.

Methodology: This essay uses a qualitative method. The data collection includes information taken from seven semi-structured interviews and constitutes the empirical material of the paper. The empirical data is analysed where it is also set against with the theoretical framework.

Empirical: The empirical chapter of this essay introduces the results of the interview, i.e. the respondent's answers, opinions and thoughts. The results show that the respondents have similar views on the abolished audit requirement. Most of them have a positive attitude towards the change and they have also seen an improvement.

Results and conclusion: In our study, we have found that the abolition of the audit requirement has had no significant impact on either audit firms or banks. However, the TaxAgency has been affected. Increased tax errors and tax offences have led to the need for more resources and more control for the the Swedish Tax Agency. The abolition of the audit requirement has reduced the credibility of annual accounts, which has led banks to require companies wishing to borrow money to have their annual accounts audited by an auditor. We have also seen a tendency for small businesses to opt out of auditing to minimise costs

Studiens syfte är att undersöka hur SFI C- och D-elever (studieväg 3) upplever nätbaserad undervisning under Coronapandemin samt vilka erfarenheter eleverna har om arbetet med digitala verktyg och vilka möjligheter och begränsningar nätbaserad undervisning har vad gäller muntlig färdighet. Dessutom vill jag undersöka vilka möjligheter och utmaningar med nätbaserad undervisning jämfört med närundervisning i SFI beskrivs av eleverna. 

Studien utgår från ett sociokulturellt perspektiv på lärande. Här diskuteras de medierande verktyg (digitala hjälpmedel) i form av datorer, ipads och mobiltelefoner samt lärarplattformar såsom Microsoft Teams och Liber Lunis som eleverna använder när de studerar på distans. Med hjälp av perspektivet används även scaffolding (stöttning) på online lektionerna, när en starkare elev hjälper en svagare. 

För att kunna få svar på mina forskningsfrågor använder jag mig av en kvalitativ metod, som ger en fördjupad översikt över elevernas upplevelse av nätbaserad undervisning. Studien genomförs genom fysiska träffar med intervjuer på plats. I denna undersökning deltar sex SFI-elever från kurs C och D (studieväg 3). 

Resultatet av undersökningen visar att de intervjuade eleverna använder Microsoft Teams och Liber Lunis som digitala hjälpmedel vid nätbaserad undervisning. Samtliga informanter använder sina privata mobiltelefoner och tre av informanterna använder datorer. I resultatet framkommer att fem av sex informanter upplever att det finns flexibilitet och möjlighet att bland annat kunna kombinera sina studier med arbete vid distansstudier, medan en informant bara vill ha närundervisning, eftersom denna studieform fungerar bäst enligt henne. Resultatet visar att informanterna upplever att de får utveckla sin muntliga färdighet i små grupper via ”Break-out rooms”. Resultatet visar också att informanterna anser att de får handledningstid när de behöver det.

We used national surveys to study how older persons’ changing household patterns influence the gender balance of caregiving in two countries with distinct household structures and cultures, Spain and Sweden. In both countries, men and women provide care equally often for their partner in couple-only households. This has become the most common household type among older persons in Spain and prevails altogether in Sweden. This challenges the traditional dominance of young or middle-aged women as primary caregivers in Spain. In Sweden, many caregivers are old themselves. We focus attention to partners as caregivers and the consequences of changing household structures for caregiving, which may be on the way to gender equality in both countries, with implications for families and for the public services.

Background: In 2014 a ban was introduced on the progressive depreciation of housing associations. The same year it became mandatory to apply any of the K-regulatory frameworks, a new project developed by the Accounting Board. Housing associations immediately began speculating in the financial impact of the legislative amendment. It was believed that the ban would be characterized by negative results due to higher depreciation costs as well as to the members’ annual fees that would be increased.

Aim: The purpose of the survey was to create an understanding of the financial consequences from the ban on progressive depreciation received for the housing associations, with regard to which of the regulations applied.

Method: I chose to use a qualitative method in the study. By interviewing eight respondents I collected the empirical data which I analyzed with the help of my theoretical framework.

Results & conclusion: My study has shown that those who participated in my research did not feel that the ban on progressive depreciation resulted in negative consequences or that the selection of the regulatory had an impact on what they received for consequences. I have therefore concluded that the selection of the regulations did not affect how the associations was affected by the ban on progressive depreciation. I also came to the conclusion that the economic consequences of the ban resulted in higher depreciation expenses.

We have studied the impact of digital tools on the daily work of accounting consultants. The purpose of the study is to explain how and why accounting consultants use and perceive digital tools in their work. The theoretical framework draws on previous research on the impact of digitalization on the accounting industry, digital tools used in the tasks of accounting consultants, and institutional theory to explain the changes in the accounting industry. The method we have used in our study was qualitative, involving semi-structured interviews with seven participating respondents. Our results have shown that digital tools have contributed to improvements and efficiencies. By implementing digital tools, accounting consultants have been able to reduce manual work and increase automation and integration with various subsystems and accounting software. This has resulted in time and cost savings, as well as improved accuracy. The study also shows that the adoption of RPA and AI technology offers a promising future, freeing up time for more value-added tasks such as advisory services, client interaction, and analytical work. To address the risk of the accounting consultant profession disappearing, the study emphasizes the need for adaptation, skills development, and security in the implementation of digitalization. It also highlights the lack of digital tool training for accounting consultants, with the responsibility for this currently lying on accounting firms.

We have studied Swedish listed companies on the Stockholm Stock Exchange largecap list, which includes the largest listed companies in Sweden. The purpose of this study is to seek connection between the companies' impairment losses on goodwill and significant events. These significant events consist of a change of accountant and CEO. The theoretical frame of reference is based on previous theories on the different ways of management to subjectively assess the need for write-downs. It is not always a management decision that is for the good of the company but may have its own incentives to maximize its own benefit. The method we used in our study has been a quantitative method where we collected data from the companies´ annual reports and quantified it to seek connection through regression analysis. Our results do not give any indication of the relationship between impairment of goodwill and significant events.

Många elever har svårigheter att förstå fysik och det har ofta att göra med avsaknad av grundlig begreppsförståelse. Då fysiken rymmer många ämnesspecifika ord som har andra betydelser i vardagsspråket krävs det att läraren arbetar med elevernas förståelse och användning av fysikaliska begrepp. Studien bygger på intervjuer med fyra fysiklärare och syftar till att beskriva och undersöka lärarnas resonemang vid val av metod för begreppsinlärning samt deras syn på syftet med att utveckla förmågan att använda begrepp och begreppsförståelse utifrån forskning och teori om sociokulturellt perspektiv för språkutveckling. Hur resonerar lärare om sina metoder i begreppsundervisning i fysikämnet på grundskolan? Hur motiverar lärare syftet med begreppsanvändning och begreppsförståelse i fysikämnet? Val av metod vid begreppsinlärning beror på att eleverna inte anses tillgodogöra sig undervisningen enbart via läroböcker utan behöver använda egna ord och aktiviteter för att hålla koncentration och intresse vid liv. Slutsatsen är att det finns olika resonemang för olika val av metoder. Den gemensamma åsikten är att det mest effektiva för att nå flest elever är att variera metoder och använda sig av elevernas eget intresse och vokabulär. Vikten av att lära sig begrepp tidigt för att förstå fysiken betonas, men lärare använder sig av sina erfarenheter i undervisningen istället för att metodiskt undersöka elevernas förförståelse. Studiens resultat är inte generaliserbart men ger information om hur fysiklärare resonerar om metodval och begreppsundervisning.

Aim

The aim of this study is to explore based on internationally recognised frameworks:

1. how internal control structures are applied in Sweden among different sectors;

2. how organizational size and environment affect internal control structures; and

3. the impact of internal control structures on organizational performance.

Methods

A quantitative method was used in the data collection and analysis. The sample consisted of 1117 organizations operating in Sweden. A mean analysis was conducted to measure the level of internal control structures among different industries, organizational sizes, and different choices of listing in the stock exchange market. Person’s correlation analysis was then used to explore possible correlations between external environmental factors and internal control structures, and internal control structures and organizational performance. Lastly, a structural model was built to measure the impact of internal control structures on organizational performance. The measurements of internal control structures and organizational performance are based on COSO framework’s principles and objectives.

Results

This study gives an insight on how internal control structures are applied across industrial sectors in Sweden, with financial institutions and manufacturing organizations having notably higher levels of internal control structures. Additionally, it provides evidence of the impact external environmental factors have on internal control structures. Furthermore, it shows that organizations that are listed in the Swedish stock exchange market have an equivalent level of internal control structures to those registered in the American stock exchange market. In contrast, organisations that are not listed in the stock exchange market have a notably lower level of internal control structures. Lastly, it illustrates the positive impact the presence of internal control structures has on organizational performance. 3 | P a g e

Conclusion

The results highlight a crucial role the supervisory authority Finansinspektionen (FI) has in regulating the Swedish financial market. They also show that the stability of the Swedish business environment has had a positive impact on the level of internal control structures.

Whatever happened, happened. Some notes on inner logic, especially in organizations

The notion that social events partly arise as a consequence of inner logic, i.e. that patterns and structures emerge outside of, or even in opposition against, plans and goals is a common element in social science. Inner logic is a summary term for social processes developing autonomously, i.e. without any individual or group intending them. Organizations quite often contain inner-logic processes. If, as this author maintains, fruitful organization theory has to build on rationalistic assumptions, how then do we handle instances of inner logic? A first step may be to break up the traditional link between structuralism and functionalism, maintaining the former and rejecting the latter. Organizations are intentionally dynamic, i.e. depend on order and predictability. To the extent that inner-logic processes appear in organizations, they should be analysed as confrontations between opposing rationalities rather than as spontaneous reactions of a ”system” . Also, frequently recurring organizational forms such as hierarchy are more fruitfully regarded as e.g. transaction-cost outcomes rather than as functional responses to system needs. Rationalism and structuralism are compatible, rationalism and functionalism are not.

Detta är en systematisk litteraturstudie som behandlar svensklärarens didaktiska möjligheter och utmaningar gällande hur en lärare kan arbeta normmedvetet i undervisningen kopplat till läsningen och genom de samtal som kan uppstå därefter. Syftet med studien är att utifrån tidigare forskning urskilja hur en svensklärare kan arbeta normmedvetet. För att uppnå syftet har tre forskningsfrågor formats:

• Hur kan svenskläraren arbeta normmedvetet?

• Hur kan svenskläraren arbeta normkritiskt med lärresurser?

• Hur kan svenskläraren arbeta normmedvetet i de samtal som uppstår efter läsningen?

För att svara på frågeställningarna eftersöks och sammanställs relevanta publikationer från början av 2000-talet till år 2023. Studierna visar att skolan präglas av en hierarkisk ordning där det heterosexuella, det vill säga relationer mellan män och kvinnor, utgör normen. Detta är också synligt i lärresurserna som väljs av lärarna. Detta resulterar i att eleverna hamnar i ett underläge i förhållande till svenskläraren gällande valet av lektionsinnehåll, vilket således innebär normöverföringar. För att synliggöra olika normöverföringar kan lärare använda sig av undervisningsstrategier såsom kritiskt förhållningssätt, inkluderingsstrategi och ökad textrörlighet. Vidare kan läraren arbeta med en flerstämmig kommunikation i en trygg klassrumsmiljö, vilket i sin tur kan påverka elevernas självinsikt och deras syn på omvärlden samt minska risken för kränkande yttranden.

En slutsats som vi drar av resultatet är att svensklärare kan ha en medvetenhet kring sina egna normföreställningar och på så vis öka chansen för att kunna inta ett normmedvetet perspektiv i sin undervisning. Vidare behöver lärare vara medvetna om att det förekommer olika maktstrukturer inom skolan och undervisa eleverna i strategier för att kunna synliggöra strukturerna för att på så sätt kunna arbeta utifrån ett normmedvetet förhållningssätt.

The Great Transformation of our time, amalgamating the local with the global demands new modes of governance and management. Increased variety and diversity of the population as well as the complexity of social issues are changing the prerequisites of social sustainability. The aim of this article is to discuss how this transformation strengthens the importance of citizens’ co-creation as regards identification of the problems, measures to be taken as well as the implementation of the same. The article furthermore discusses the role of trans-disciplinary knowledge production and its possible contribution to a socially sustainable development, as well as how current modes of governance influence the room for manoeuver and conditions for co-creation. Three mental shifts are considered necessary. The first relates to the importance of viewing city residents as citizens with rights and responsibilities and not only as customers and consumers. The second concerns the shift of the view what knowledge is and what it could be and the third relates to how the question of power should be conceptualized.

Skolverket (2023) har efter Regeringskansliets (2022) handlingsplan Agenda 2030 fått i uppdrag att stötta svensklärare i deras arbete att främja likabehandling. En del av det främjande arbetet är att öka normmedvetenheten i skolans undervisning. Skolverket (2023) menar att samtliga verksamma aktörer inom skolan ska vara medvetna om att de bör “Reflektera över den egna positionen och vad vi som skolpersonal tar med oss in i verksamheten.” (Skolverket, 2023). I den här enkätstudien undersöker vi hur 25 svensklärare uppfattar att de inkluderar ett normkritiskt förhållningssätt i sin litteraturundervisning. De frågeställningar som vi utgår ifrån är följande:• Vilka kriterier säger de utvalda svensklärarna att de utgår från gällande valet av skönlitteratur?• Hur beskriver de utvalda svensklärarna att de planerar litteraturundervisningen i relation till ett normkritiskt förhållningssätt? I genomförandet av studien har vi den normkritiska pedagogiken som det teoretiska ramverket. Vi har en hermeneutisk metodansats och genom en innehållsanalys identifierar vi viktiga beståndsdelar som resulterar i att besvara våra frågeställningar. Val av metod grundar sig i att vi eftersöker en förståelse för svensklärarnas uppfattningar. Studiens resultat påvisar att samtliga 25 svensklärare anser att deras litteraturundervisning berörs av ett normkritiskt förhållningssätt. Det framkommer att svensklärarna utgår från kriterier så som: betygskriterier, elevgruppen, ekonomi, tillgång till litteratur och tid. Respondenterna lyfter även att det är viktigt att de själva läst den text som eleverna förväntas läsa, vilket bidrar till att vissa lärare bygger upp en egen litterär kanon som de grundar sin undervisning på. Ett flertal av respondenterna menar att det krävs goda relationer mellan lärare och elev för att lämpliga litteraturval ska kunna göras. Resultaten påvisar att det finns kriterier som svensklärarna utgår från när de planerar sin litteraturundervisning. Dessutom har fem teman identifierats när svensklärarna redogör för vilka litterära verk de använder i sin undervisning. Vår slutsats är således att de 25 utvalda svensklärarna anser att de arbetar enligt Regeringskansliets mål gällande främjandet av en ökad normmedvetenhet i skolundervis-ningen.