The purpose of this study is to explore and interpret the different meanings and consequences of diversity and its associated practices for the police organization in Sweden. By highlighting possible discourses on the concept of diversity within the police organization and how the police organization presents the concept of diversity, based on that, contribute to an increased understanding of the police organization’s diversity work. Our study is based on a qualitative method, discourse analysis, which has helped us collect the empirical material. The purpose with discourse analysis is to interpret what is written, therefore this study is based on our own interpretations of the empirical material. The empirical material that consists of the police policy documents has in turn been analyzed based on Carol Bacchi’s “What’s the problem represented to be-approach” (WPR-approach) and the neo-institutional theory where concepts such as isomorphism and loosely coupled occur. When studying the police organization, the concept of diversity is seen to be common. The police highlights the importance of having diversity within their organization, which can be seen to have emerged over time. The result of this study indicates that the police organization works actively to make equal treatment a natural part of the organization today. This includes wanting to reflect society and they believe that diversity entails different skills which they want to utilize within the organization. The study also describes three different problem representations which we have identified in the empirical material. These problem representations have in turn helped us to highlight different discourses about the concept of diversity, which has contributed to an increased understanding of the police organization’s diversity work.

The main purpose of this study was to investigate how professionals working within the Swedish Church and the City Mission in a municipality in southern Sweden describe their work with individuals in financial crisis, as well as whether and, if so, how they perceive themselves as complementing or replacing the responsibilities of the municipal welfare agency. During the ongoing inflation, prices for essentials such as food, rent, and electricity have increased, placing additional strain on the welfare state and the efforts of social workers to meet the needs of individuals in economic hardship. There is a lack of consensus in the research regarding the role that the Swedish Church and the City Mission should play in social work and the extent to which they provide aid. In times of inflation, the question becomes particularly relevant as civil society actors become more relevant when societal resources are insufficient. To address our research questions, we conducted a qualitative interview study involving eight participants from the Swedish Church and the City Mission. We employed neo-institutional theory to interpret our empirical data. Our study revealed that the Swedish Church and the City Mission in a municipality in southern Sweden emphasize their multifaceted function and flexible approach, enabling them to address various forms of needs among individuals experiencing financial crisis. They described themselves as being able to complement certain aspects of the municipal welfare agency's responsibilities, but their resources were too limited to fully replace these functions. Our study demonstrated that they could provide limited amounts of food, financial resources, and create a sense of community and belonging inside their organization.

This study aims to explore how individuals who are operating Swedish elite football clubs manage the tension between non-profit and commercial logics, and whether organizational form is important when managing them. The respondents in this study are individuals with positions at the very highest organizational level, and predetermined themes that concern the tension within Swedish elite football were used in the design of the interview guide. The results were then analysed from a new institutional perspective. The outcome showed that elite football clubs tend to use similar strategies when managing the logics regardless of organizational form. / Denna studie ämnar undersöka hur individer som är verksamma inom svenska elitfotbollsföreningar hanterar spänningen mellan ideella och kommersiella logiker och om organisationsform har betydelse för hanteringen av dem. Respondenterna i denna studie är individer med befattningar på allra högsta organisatoriska nivå och förutbestämda teman som berör spänningen inom svensk elitfotboll användes vid utformandet av intervjuguiden. Resultaten analyserades sedan ur ett nyinstitutionellt perspektiv. Utfallet visade att elitfotbollsföreningar tenderar att använda likartade strategier vid hanteringen av logikerna oberoende av organisationsform.

As an innovation Evidence-Based Practice (EBP) is designed as a tool for clinical problem solving. According to its theory of use EBP will bring a difference for policy makers, for professionals, for researchers and for service users. One question to be asked is whether EBP actually leads to the radical social change it is designed to accomplish. The aim of the study is to describe and analyse the outcome of the effort to establish EBP, with a focus on the case of social work in Sweden. The research questions are: What is EBP? Why are efforts made to establish EBP? What is the outcome of the EBP project? How can the outcome of the EBP project be explained? The case study was conducted on a critical realistic meta-theoretical ground with a focus on explanation of social change with an explicit actor-structure perspective. Methodologically, a narrative synthesis of studies was made. As a complement primary data were collected to fill empirical gaps. The state of things was described before and after the EBP-initiatives. Several helping theories – Kuhn’s theory of paradigm, program theory, neo-institutional theory and theory of diffusion – were used to analyse the empirically mapped outcome of the EBP project. The results show that the import of the original model of Evidence-Based Medicine (EBM) to social work is a part of a wider social movement in the helping and educational professions. The new model has influenced social work as a discipline, as a field of practice and as a field of policy. There are examples of full-scale implementations of EBP, although EBP has not reached a general status as daily practice. Some obstacles remain. The gradual adaption of EBP corresponds to criteria hold by Kuhn for a paradigm shift. Acceptance of the model has contributed to change the structure and function of social systems. At an organizational level, this change means on-going institutionalization. The innovation is influencing the way institutional actors conduct their work. Although the structural conditions have been optimal, the EBP-model has been debated with heat. The EBP-debate and policy-driven infrastructural efforts have brought a more in-depth examination of the model. So-called coercive, normative, and regulative isomorphisms were used to change organizations. The degree of institutionalization depended on the individuals and the organizations willingness and preparedness to change, to understand, and to put the model into practice. When actors used a less strict version of the original EBP model, the pace of cultural and institutional change slowed down.

As an innovation Evidence-Based Practice (EBP) is designed as a tool for clinical problem solving. According to its theory of use EBP will bring a difference for policy makers, for professionals, for researchers and for service users. One question to be asked is whether EBP actually leads to the radical social change it is designed to accomplish. The aim of the study is to describe and analyse the outcome of the effort to establish EBP, with a focus on the case of social work in Sweden. The research questions are: What is EBP? Why are efforts made to establish EBP? What is the outcome of the EBP project? How can the outcome of the EBP project be explained? The case study was conducted on a critical realistic meta-theoretical ground with a focus on explanation of social change with an explicit actor-structure perspective. Methodologically, a narrative synthesis of studies was made. As a complement primary data were collected to fill empirical gaps. The state of things was described before and after the EBP-initiatives. Several helping theories – Kuhn’s theory of paradigm, program theory, neo-institutional theory and theory of diffusion – were used to analyse the empirically mapped outcome of the EBP project. The results show that the import of the original model of Evidence-Based Medicine (EBM) to social work is a part of a wider social movement in the helping and educational professions. The new model has influenced social work as a discipline, as a field of practice and as a field of policy. There are examples of full-scale implementations of EBP, although EBP has not reached a general status as daily practice. Some obstacles remain. The gradual adaption of EBP corresponds to criteria hold by Kuhn for a paradigm shift. Acceptance of the model has contributed to change the structure and function of social systems. At an organizational level, this change means on-going institutionalization. The innovation is influencing the way institutional actors conduct their work. Although the structural conditions have been optimal, the EBP-model has been debated with heat. The EBP-debate and policy-driven infrastructural efforts have brought a more in-depth examination of the model. So-called coercive, normative, and regulative isomorphisms were used to change organizations. The degree of institutionalization depended on the individuals and the organizations willingness and preparedness to change, to understand, and to put the model into practice. When actors used a less strict version of the original EBP model, the pace of cultural and institutional change slowed down.

Den ständigt ökande internationaliseringen leder till framkomsten av allt fler multinationella företag med verksamheter inom flera länder. En konsekvens av den ökade globaliseringen är att den internationella skatteflykten allt jämt ökat, då internationella koncerner väljer att flytta delar av vinsten till länder med mer förmånliga skattesatser. Ett sätt för de multinationella företagen att minimera den världsomfattande skatten är genom internprissättning. Internprissättning är det pris som koncernen sätter på sina interna transaktioner mellan koncernbolagen. Som en reaktion på den ökade skatteflykten utformade Organization for Economic Co-operation and Development (OECD) riktlinjer för att vägleda regleringen av internprissättning. Syftet med riktlinjerna är att främja en harmonisering bland medlemsländerna för att minska antal konflikter mellan nationella lagstiftningar ur ett internationellt perspektiv och för att minska uppkomsten av dubbelbeskattning. Den grundprincip riktlinjerna utgår ifrån kallas för armlängdsprincipen. Armlängdsprincipen innebär att det koncerninterna priset ska motsvara det pris två oberoende företag hade fått betala för motsvarande transaktion. För att uppnå en ökad transparens och likformighet, anför även OECD:s riktlinjer hur de interna transaktionerna ska dokumenteras. Ett sätt att dokumentera transaktionerna på är genom att upprätta en land-för-land-rapport, vars syfte är att tillhandahålla skattemyndigheter viktig information och underlag för bedömning av koncerners prissättningar. Syftet med studien är att jämföra reglerna kring internprissättning i Sverige, Japan och Ryssland. I studien jämför vi skattelagstiftningarna för att undersöka vilka skillnader det finns inom de tre länderna med hänseende till internprissättning. Studien syftar även till att utreda om och i så fall varför ländernas skattelagstiftningar skiljer sig åt. För att uppfylla studiens syfte genomförde vi en komparativ analys, med ett kvalitativt förhållningssätt, där vi jämförde och analyserade studiens empiriska material. Det empiriska materialet består av ländernas nationella skattelagstiftning gällande internprissättning. I studiens analytiska skeende belyste vi de olikheter men även likheter vi kunde se vid jämförelsen. Dessa likheter och olikheter kopplade vi till den teoretiska referensram som vi i studien tagit fram för att på ett kvalitativt sätt kunna ge en förståelse för varför det finns skillnader, men även likheter, mellan de tre länderna. Slutsatsen som kan dras från studien är att det råder en frivillig harmonisering kring regleringen av internprissättning utifrån OECD:s riktlinjer inom de tre studerade länderna då vi funnit ytterst få skillnader mellan skattelagstiftningarna. Detta trots att OECD:s riktlinjer inte är tvingande på något sätt och trots att Ryssland inte är ett medlemsland i OECD, något som däremot både Sverige och Japan är. De skillnader som vi har kunnat se i den komparativa analysen har vi kunnat förklara genom att se till Hofstedes kulturella dimensioner och ländernas index inom respektive dimension. Skillnaderna har även kunnat förklaras genom att kopplas till ländernas kontinentala samt kommunistiska tradition. De likheter vi sett har vi däremot gett förståelse för genom att studera dem ur ett mimetiskt perspektiv av isomorfa processer, exempelvis utifrån Rysslands tillämpning av OECD:s riktlinjer. Studien bidrar med en fördjupad förståelse för OECD:s harmoniseringsarbete gällande internprissättning, samt en förståelse för hur regleringen ser ut inom de tre länderna och vilka skillnader det finns mellan dem. / The ever increasing internationalization leads to the emergence of increasingly multinational companies with operations in several countries. One consequence of the increased globalization is that international tax evasion has increased ever since international groups choose to move parts of profits to countries with more favorable tax rates. One way for the multinational companies to minimize the worldwide tax is through transfer pricing. Transfer pricing is the price which multinational companies uses for its internal transactions between its subsidiaries. As a response to the increased tax evasion, the Organization for Economic Co-operation and Development (OECD) designed guidelines to guide the regulation of transfer pricing. The aim of the guidelines is to promote harmonization among member states in order to reduce the number of conflicts between national laws from an international perspective and to reduce the occurrence of double taxation. The basic principle of the guidelines is called the arm's length principle. The arm's length principle states that the intra-group price should correspond to the price that two independent companies has to pay for the corresponding transaction. In order to achieve increased transparency and uniformity, the OECD guidelines also cite how internal transactions are to be documented. One way of documenting the transactions is by establishing a country-by-country report, whose purpose is to provide tax authorities with important information and basis for assessing transfer prices. The aim of the study is to compare the rules for transfer pricing in Sweden, Japan, and Russia. In the study, we compare tax laws to investigate the differences between the three countries in terms of transfer pricing. The study also aims at investigating why the tax laws of the countries differ. In order to fulfill the purpose of the study we conducted a comparative analysis, with a qualitative approach, where we compared and analyzed the empirical material of the study. The empirical material consists of the countries' national tax laws concerning transfer pricing. In the analytical stages of the study we highlighted the differences, but also the similarities, we could see in comparison. These similarities and differences were linked to the theoretical framework that we developed in the study to qualitatively provide an understanding of why there are differences, but also similarities, between the three countries. The conclusion that can be derived from the study is that there is a non-compulsory harmonization regarding the regulation of transfer pricing based on OECD's guidelines in the three studied countries where we found very few differences between the tax laws. This despite the fact that the OECD's Guidelines are not compelling in any way. Also so, even though Russia is not a member state in the OECD, which, on the other hand, both Sweden and Japan is. We have been able to explain the differences we have seen in the comparative analysis by looking at Hofstede’s cultural dimensions and the countries' cultural dimension indices. The differences have also been explained by the continental and communistic tradition of the countries. However, the similarities we have seen have been understood by studying them from a mimetic perspective of isomorphic processes, for example Russia's application of the OECD guidelines. The study contributes to a deeper understanding of OECD's work towards harmonization of transfer pricing, as well as a sense of how the three countries regulate transfer pricing and what differences there are between them.

Dagens organisationer kontrolleras allt mer, där granskning och mätning tenderar att genomföras av all dokumentation som behandlats i offentlig verksamhet. I förlängningen är utredningar i offentlig verksamhet idag en vanligt förekommande arbetsuppgift för HR specialister och syftet med studien är att undersöka betydelsen av utredningar i kommuner. För att kunna utreda olika typer av ärenden som kan innefatta både arbetsrättsliga och arbetsmiljömässiga problem krävs vissa kunskaper. Mer specifikt innebär det att undersöka betydelsen av och kompetensförutsättningar för utredningar utförda i tre olika kommuner ur ett HR-perspektiv. Under tidigare forskning behandlas frågan om kontroll av medarbetares arbete, ansvarsutkrävning av professioner, värdeskapande organisationer, organisatoriskrättvisa samt, betydelsen av kunskap och New Public Management (NPM), en styrform som vunnit allt mer mark i offentlig verksamhet. Teorier som använts som grund för att analyserainsamlad empiri kring utredningar och dess betydelse är legitimitet, HR-transformation, ny institutionell teori, isomorfism och isärkoppling. För att kunna utreda olika typer av ärenden som kan innefatta både arbetsrättsliga och arbetsmiljömässiga problem krävs vissa kunskaper. Studiens resultat visar att HR-specialister anser att utredningar är betydelsefulla i offentlig verksamhet, både för de individer det berör men även för arbetsmiljön som helhet. De understryker vikten av kunskap i utredningsmetodik för att kunna genomföra utredningar av god kvalitet. Resultatet ger en indikation på att HR-specialister i offentlig verksamhet ser utredningar som värdefulla handlingar som kan bidra till en bättre arbetsmiljö. Dock saknas i organisationerna strukturer för återkoppling och uppföljning av genomförda utredningar, 3vilket innebär att det saknas en vetskap bland respondenterna om vad som sker efter en utfördutredning.

Background: Sustainability reporting has become more important for companies, serving as a tool to describe the company’s commitment to and promotion of sustainable development. As a result of the increasing attention to climate and human rights issues, Agenda 2030 was introduced, consisting of the 17 Sustainable Development Goals (SDGs). This call for action from all countries, through a global partnership, has further increased the importance of sustainability reporting for companies to report on their commitment to and promotion of sustainable development. Therefore, this study aims to contribute to the unexplored area concerning changes in the content of companies sustainability reports before and after the launch of the United Nations Sustainable Development Goals (SDGs). Purpose: The purpose of the study is to increase knowledge about how the implementation of the UN's Sustainable Development Goals (SDGs) has affected car manufacturers' sustainability reporting. The focus is on identifying how sustainability reporting has changed and which SDGs are being emphasized. Finally, the study aims to contribute to the literature on institutional theory and isomorphism, to see if it can explain the similarities between the companies' sustainability reports. Method: To fulfill the purpose of the study, a qualitative research method with a deductive research approach was utilized. The study’s data collection was conducted through content analysis, where each company’s sustainability reports were mapped based on excerpts categorized according to themes related to the UN’s 17 SDGs. Conclusion: After conducting the analysis, the conclusion can be drawn that the launch of the UN’s SDGs has not led to a change in companies’ choice of focus area in their sustainability reports, which is explained by the fact that companies previously followed similar guidelines, such as the GRI, which already included similar guidelines covering both economic, social, and environmental aspects. Despite increased expectations for sustainability reporting after the SDG launch, the scope of content and actions in the reports has increased for companies, without necessarily changing focus. They tend to prioritize goals where they have the greatest impact and which interest their stakeholders the most, to maintain legitimacy and credibility. Furthermore, the compilation of the empirical data shows that there are similarities in the themes companies choose to report on. These similarities are explained by the institutional theory, which suggests that companies are driven by institutional pressures from external actors. / Bakgrund: Hållbarhetsrapportering har blivit viktigare för företag och fungerar som ett verktyg för att beskriva företagets engagemang och främjande av hållbar utveckling. Som resultat av den stigande uppmärksamheten kring klimatet och mänskliga rättigheter introducerades Agenda 2030, som utgörs av de 17 globala målen (SDGs). Denna uppmaning till handling från alla länder, genom ett globalt partnerskap, har ytterligare ökat betydelsen av hållbarhetsrapportering för företag för att rapportera om deras engagemang och främjande av hållbar utveckling. Denna studie har därför som avsikt att bidra till det utforskade området kring förändring av innehållet i företags hållbarhetsrapporter före respektive efter lanseringen av FN:s globala mål (SDGs).  Syfte: Syftet med studien är att öka kunskapen om hur införandet av FN:s globala mål (SDGs) har påverkat biltillverkares hållbarhetsrapportering. Fokus ligger på att identifiera hur hållbarhetsrapporteringen har förändrats samt vilka SDGs som ligger i fokus. Slutligen avser studien att bidra till litteraturen kring institutionell teori och isomorfism, ifall det kan förklara likheterna mellan företagens hållbarhetsrapporter.  Metod: För att uppfylla syftet med studien användes en kvalitativ forskningsmetod med en deduktiv forskningsansats. Studiens datainsamling utfördes genom innehållsanalys där respektive företags hållbarhetsrapports kartlades baserat på utdrag som kategoriserades utifrån teman kopplat till FN:s 17 SDGs.  Slutsats: Efter en genomförd analys kan slutsatsen dras att lanseringen av FN:s SDGs inte har lett till en förändring i företagens val av fokusområde i sina hållbarhetsrapporter, vilket förklaras av att företag tidigare följt liknande riktlinjer, som GRI, som redan innehöll liknande riktlinjer som berör både ekonomiska, sociala och miljömässiga aspekter. Trots ökade förväntningar på hållbarhetsrapporteringen efter SDG-lanseringen har företagens omfattning av innehåll och initiativ i rapporterna ökat, utan att nödvändigtvis ändra fokus. De tenderar att prioritera mål där de har störst påverkan och som intresserar deras intressenter mest, för att bevara legitimitet och trovärdighet. Vidare visar sammanställningen av empirin att det finns likheter i de teman företagen väljer att rapportera om. Likheterna förklaras med hjälp av den institutionella teorin, som menar på att företagen drivs av institutionella påtryckningar från externa aktörer.

While sustainability-dedicated managers and related titles represent a profession that has hardly existed for more than a decade, it is not surprising that the field of research concentrating on these professionals is in itself relatively new. With an increasing demand for corporations to take their social and environmental responsibility, and a corporate sustainability characterized by tension and paradox, we found it of importance to explore the role and entanglements of these professionals. By analysing 17 in-depth interviews with sustainability-dedicated professionals from the private sector in Sweden, our interpretation is that sustainability managers hold the function of selling sustainability, with talk as their main weapon. Expressly, in the intersection between business-case logics and sustainability logics, sustainability managers have to, above all, make a convincing case for sustainability, inwards and outwards. Therefore, they draw dynamically on different narratives which we conceptualise in three roles: the chameleon, the pragmatic, and the nagging manager. Through these roles, we intend to capture the fluidity with which the managers relate and engage with sustainability, and hence we do not mean to ossify a role’s dynamics within a single, static or stereotypical category. We discuss these findings and concepts to the background of previous studies and existing literature.