Purpose - The purpose of this study is to investigate the corporations that apply defined benefit pension plans with actuarial assumptions. The study intends to see if there is any correlation between the corporation’s debt-to-equity ratio and the choice of discount rate in their pension plan. Demarcation - The study will be limited to all the corporations that apply defined benefit plans during the fiscal year 2016. The corporation shall report the discount rate as one of the actuarial assumptions in the pension report. Method - The study has chosen a quantitative research strategy with a deductible approach to answer the study's purpose and problem formulation, namely, see if there is a correlation between debt-to-equity ratio and discount rate. Based on previous studies, we then compile and analyze data from the financial reports. Empiricism - The study uses a simple regression analysis to obtain a correlation coefficient to describe if there is a correlation between the study's variables, debt ratio and discount rate. In order to clarify the relationship between the variables, a regression line is used and is illustrated in a scattergram. Analysis/Conclusion - The 92 observations that have been completed by using financial statements have resulted in that there is no correlation between the x variable (debt ratio) and the y-variable (discount rate), both x and y show varying values but not as a result of each other. The size of the corporation does not matter and have no effect on the final result of the study. The study received a greater loss than expected due to the fact that corporations do not apply defined benefit plans to the same extent as before and defined-contribution pension plans is more common today. In addition, many corporations now reported their defined benefit plans according to Alecta's technical insurance bases. Proposals for further research - It would be interesting to apply additional key figures as well as additional actuarial assumptions than just the debt-to-equity ratio and discount rate. Interviews as a complement would also provide a deeper understanding of the defined benefit plans, as well as the underlying motives that may exist in the forecast of actuarial assumptions.

I takt med att samhället utvecklas i form av nya trender, skapas och förändras organisationer. När organisationsförändringar genomförs, påverkas medlemmarna i organisationerna och kulturen som finns mellan dem. Syftet med denna studie var att få en djupare insikt i hur organisationsförändringar och organisationskultur påverkade varandra genom att undersöka en organisation. Studien ser även över applicerbarheten i Scheins teoretiska bidrag vid undersökning av dessa aspekter. Syftet besvarades genom sju semistrukturerade intervjuer med medlemmar ur organisationen, som haft utgångspunkt i en kvalitativ ansats. Resultatet visar på att medarbetarna är de som upprätthåller kulturen. För att medarbetarna ska ha möjlighet att identifiera sig med organisationen, bör ledningen lära sig kulturen av dem och handla utifrån vad organisationen står för. Ledningen bör också kommunicera och involvera medarbetarna i förändringsprocessen för att det ska leda till en framgångsrik förändring. Studien bidrar med en förståelse för hur organisationskultur och organisationsförändring överlappar varandra, vilket kan vara av intresse att undersöka vidare i andra sammanhang.

Denna undersökning avser att studera skillnader i vald diskonteringsränta mellan svenska noterade företag som tillämpar förmånsbestämda pensionsplaner. Den förmånsbestämda pensionsskuldens värderelevans ämnas undersökas samt relationen mellan verkställande direktörers kompensation och tillämpad diskonteringsränta. Tidigare forskning har påvisat statistiskt signifikanta samband mellan pensionsskuld samt ofonderad komponent och företags aktiekurs samt mellan verkställande direktörers andel rörlig lön och tillämpade diskonteringsräntor. Eftersom majoriteten av befintlig forskning utgått från data från Anglosfärens kärnområden avser denna studie att bidra till befintlig forskning genom att studera den svenska marknaden. En kvantitativ ansats och multipel regressionsanalys tillämpas för att genomföra undersökningen. Resultaten visar på att förhållandevis spritt skilda diskonteringsräntor tillämpats vid beräkning av den förmånsbestämda pensionsskulden på den svenska marknaden. Samtliga av företagen som undersökts tillämpade högre diskonteringsränta än stats- samt bostadsobligationsräntan. Däremot kunde inga statistiskt signifikanta samband mellan aktiekurs och förmånsbestämd pensionsskuld samt den ofonderade komponenten respektive mellan tillämpad diskonteringsränta och verkställande direktörers andel rörlig lön påvisas.

The purpose of this study is to understand how the blue-collar workers in the industrial sector create solidarity for each other when they are a part of a heterogeneous work group and what obstacles to solidarity can arise in a workgroup embossed by heterogeneity. The study is also investigating how an “us” and “them” can arise and be maintained in heterogeneous work groups. Previous research has studied how diversity in the workplace affects the organization’s profitability and efficiency, and the managers’ perspective on diversity work groups. However, previous research is missing aspects from the employees’ perspective about what it is like to work in heterogeneous work groups, therefore this study aims to fill that knowledge gap. In order to study how solidarity is created and how an “us” and “them” is maintained, seven blue-collar workers in the industrial sector have been interviewed. These employees work in southern Sweden and are a part of a heterogeneous work group. The study’s theoretical framework has been based on Schein’s definition of organizational culture and two of his three culture levels celebrated values and basic assumptions as well as Tajfel and Turner's perspectives on social identity.    The results from the interviews showed that the employees who were a part of the heterogeneous work group felt a sense of solidarity with each other regardless of their different individual characteristics. The reason for this turned out to be that the group members shared the same values and assumptions regarding the group’s common working methods that had been institutionalized. Although the heterogeneous group felt a sense of solidarity with each other, barriers to solidarity arose through communication problems and deviant behavior, which contributed to smaller groupings and an “us” and “them” feeling. Another reason for the groupings that occurred could be derived from the theory of social identity as the group members both identified with the entire group, but also with individual employees who shared similar characteristics.

Ett mycket debatterat ämne är pensionsområdet. IASB har genom IAS19 gjort ett försök att harmonisera redovisningen inom detta område, trots detta uppkommer det nationella så väl som internationella skillnader. Det huvudsakliga problemet för bolag är att framställa en rättvis diskonteringsränta vid nuvärdesberäkning av deras pensionsskuld. Detta har medfört att de flesta bolag, på grund av kunskapsbrist i ämnet, valt att hyra in denna expertis från en aktuariekonsult. Syftet med denna uppsats är att ur ett beslutsteoretiskt perspektiv beskriva hur aktuariekonsulten resonerar och agerar kring valet avföretags aktuariella antaganden. Det som legat till grund för denna studie är teori och regler utifrån IFRS/IAS 19 samtidigt som valda delar utifrån beslutsteori varit i fokus. För att få svar på vår frågeställning har vi valt att utföra sex intervjuer, fyra med aktuariekonsulter och två med redovisningsansvariga på börsnoterade bolag. Utgångspunkten för ansatsen har tagits från det abduktiva synsättet eftersom en växelverkan mellan teori och empiri genomförts. Denna uppsats har påvisat att konsulterna inte såg sig själva sombeslutsfattare utan intog en mer stöttande roll. Dialogen och förhållningssättet från aktuariekonsult till kund om nödvändig data varen viktig del i beslutsprocessen. Det visade sig även att yrkesheder har en vital betydelse för aktuariekonsulten i deras arbete och i beslutsprocessen. / A much debated topic is the area of pensions. IASB has by IAS 19 made an attempt to harmonize the accounting, although this raises national as well as international differences. The main problem for companies is to produce a fair discount rate in calculating the present value of a pension liability. This has resulted that most companies, due to lack of knowledge on the subject, has decided to hire this expertise from an actuary consultant. The purpose of this paper is within a decision theory perspective, describing how actuary consultant reasons and acts on the choice of corporate actuarial assumptions. To get an answer to our question, we have chosen to perform six interviews, four with actuary consultants and two with the chief accountants for listed companies. The starting point of the approach has been taken by an abductive approach as it is an interaction between theory and empirical implementation. The basis for this study is the theory and rules based on IFRS/IAS 19, while selected parts have been based on decision theory which has been in focus. This thesis has proven the consultants did not see themselves as decisionmakers but took a more supportive role. The data was an important part in the decision process, therefore dialogue and the approach actuary consultants made towards the client played a significant role. This thesis has also shown professional integrity has a vital influence on actuary consultants in their work and in the decision-making process.

The purpose with this study is to identify an organizational culture at Posten Örebro based on Edgar H. Schein´s theory about the three levels of culture. These three levels consist of artifacts, espoused beliefs and values and basic underlying assumptions. Artifacts represent the visible and tangible of an organization and this level is the easiest level to identify. Espoused beliefs and values include common thoughts and ideals within the organization and are an aware, but not necessarily material, cultural level. The essence of a culture contains basic underlying assumptions that influence underlying thoughts and actions and this is a level that is difficult to identify since it is unaware to the members of an organization. This study will also examine the organizational culture’s level of homogeneity among departments and employee levels within Posten Örebro.This study is based on the following questions: How can the organizational culture of Posten Örebro be described based on Schein´s levels of culture? How homogenous is the organizational culture among departments and employee levels within Posten Örebro?The result of this study shows that it is possible to apply Schein´s theory on Posten Örebro and to identify artifacts, espoused beliefs and values and an indication of a basic underlying assumption. The result also shows that the organizational culture within Posten Örebro is almost completely homogenous, with the exception of the value of change.Key words: Organizational culture, Schein, Posten, artifacts, espoused values, underlying assumptions

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

The aim of this study was to investigate whether or not nursing staff working in a care home notice and, if they do, how they interpret signs of gerotranscendence in the residents and how they approach the residents that exhibited those signs. The study was conducted with qualitative semi-structured interviews with nursing staff active in a Swedish care home.  The theoretical approach was hermeneutic and the study was conducted due to the author’s view that the current research on gerotranscendence is sparse. The conclusion of this study is that the nursing staff were able to notice some signs connected to gerotranscendence in the residents but not all. Notification and interpretation of the signs were varied and residents were approached differently by the nursing staff due to the nursing staff’s varying theoretical and working background.

I och med den rådande coronapandemin kännetecknas dagens svenska arbetsliv till stor del av hemarbete och digital kommunikation. Att synliggöra diskursen om digital kommunikation ur ett arbetsgivarperspektiv blir relevant då dagens händelser kan tänkas påverka diskursen om hur arbete ska utföras. Genom en kvalitativ diskursanalys med Foucault som utgångspunkt ämnar denna studie att belysa de föreställningar som konstrueras och reproduceras om digital kommunikation utifrån arbetsgivares perspektiv samt hur dessa kan tänkas styra utformningen av det digitala kommunikations- och arbetssättet i det svenska arbetslivet. 15 artiklar ur VD-tidningen valdes ut, vilka analyserades med hjälp av Bacchis What’s the problem represented to be?-ansats. Resultatet visar att digital kommunikation ses som otillräckligt och svårhanterligt. Antaganden om att människan är en social varelse som ogillar förändringar samt att kompetens är nyckeln till effektivitet reproducerar de negativa föreställningarna om digital kommunikation. Därmed är ”vanans makt” central, varför arbetsgivare bör reflektera kring användandet av digital kommunikation.

Four years following the refugee crisis of 2015, Uppsala Stadsmission’s integration program “Mötesplatsen” begun its activity offering a ‘meeting place’ for unaccompanied young adults, who had received temporary residence according to the Swedish Upper Secondary School Act. The program offered individual support and guidance in their contact with the Swedish agencies, civic information, help in searching and applying for jobs and school homework assistance. The first aim of this study is to conduct an outcome evaluation, that is to assess whether and to what extent the intended outcomes of Mötesplatsen were achieved. The second aim is to identify the program’s underlying assumptions about how the program’s planned activities are thought to lead to the desired outcomes. The study is structured in accordance with evaluation theory and practice, making use of a logic model framework to identify Mötesplatsen’s program components, which in turn, is used to inform the outcome evaluation and the explication of the program’s underlying assumptions. The results of the study indicated that the services at Mötesplatsen had a positive effect on the conditions of the participants across most areas of receiving support. Participants reported improvements in their requirements to finding a job, did comparatively better in their educational pursuits, were assisted in legal/administrative questions or other questions, acquired civic information about the Swedish society and generally felt a sense of community throughout their involvement with the program. Overall, the progress observed in their individual conditions and prospects contributed to the empowerment of the participants across the areas which they sought help in. Furthermore, the results pointed towards assumptions mainly concerned with how the program’s planned activities are thought to produce the intended outcomes, showcasing the causal relationships between these components. / Fyra år efter flyktingkrisen 2015 startade Uppsala Stadsmissions integrationsprojekt Mötesplatsen sin verksamhet med att erbjuda en mötesplats för ensamkommande unga vuxna, som fått tillfälligt uppehållstillstånd enligt Gymnasielagen. Programmet erbjöd individuellt stöd och vägledning i deras kontakt med de svenska myndigheterna, samhällsinformation, hjälp med att söka och hitta jobb samt läxhjälp i skolan. Det första syftet med denna studie är att genomföra en utvärdering av utfall, det vill säga att bedöma om och i vilken utsträckning Mötesplatsens avsedda utfall uppnåddes. Det andra syftet är att identifiera programmets underliggande antaganden om hur programmets planerade aktiviteter anses leda till önskade resultat. Studien är uppbyggd i enlighet med utvärderingsteori och praktik, med hjälp av en logisk modellram för att identifiera Mötesplatsens programkomponenter, som i sin tur används för att informera utvärderingen och förklaringen av programmets underliggande antaganden. Resultaten av studien visade att tjänsterna på Mötesplatsen hade en positiv effekt på deltagarnas villkor inom de flesta stödområden. Deltagarna rapporterade förbättringar i sina förutsättningar för att hitta jobb, klarade sig jämförelsevis bättre i sin utbildning, fick hjälp i juridiska/administrativa frågor eller andra frågor, fick information om det svenska samhället och kände generellt en känsla av gemenskap under hela sitt engagemang i programmet. Sammantaget bidrog de framsteg i deras individuella villkor och framtidsutsikter till att deltagarna hade mer egenmakt inom de områden som de sökte hjälp inom. Dessutom pekade resultaten på de antaganden som främst handlade om hur programmets planerade aktiviteter tros ge de avsedda resultaten, vilka i sin tur visade orsakssambanden mellan dessa komponenter.