<p><strong>Purpose:            </strong>The purpose of this study is to investigate the importance of having an employee structure with mixed genders in an accounting firm. </p><p>This study answers the following questions:</p><p>·        How important is an employee structure with mixed genders in an accounting firm?<strong></strong></p><p>·        What are the differences in the employee structure of a Gibraltarian and a Swedish accounting firm?<strong></strong></p><p><strong>                        </strong></p><p>                        The roles of the genders in an organisation are becoming more and more important in today’s society. This is why I have studied this subject for my Master thesis and I think it can be interesting for the companies today to become more aware of the importance of mixed gender’s.</p><p><strong> </strong></p><p><strong>Method: </strong>To be able to complete my study I have collected data from questionnaires and interviews in the relevant companies and I have also looked for information in books and on the Internet. After gathering the information I analyzed it according to the theories, which are presented in the theory chapter. This study was presented to an opinion group from Högskolan i Gävle from abroad.<strong></strong></p><p><strong> </strong></p><p><strong> </strong></p><p><strong>Result & </strong><strong>Conclusion:        </strong>The importance of mixed genders is to be able to run the company as successfully as possible with the means necessary looking from both a feminine and a masculine perspective in a highly competitive market.</p><p> </p><p>                        I believe that PwC has succeeded with having a good working environment because they have mixed genders in the company. All the theories prove that mixing genders is important and I believe it is the reason that Sweden has a law about it and also is the reason why PwC have a policy for quota of genders.</p><p><strong> </strong></p><p><strong>Suggestions/</strong><strong>future studies: </strong>For future studies it would be interesting if more accounting companies from a greater selection of countries could be compared. This comparison would be interesting if it was between a country with similar culture or even with the extreme opposites. It would also be interesting to compare the different PwC branches within Sweden to see if the policy for quota of genders varies in different parts of Sweden. Another suggestion to further studies would be to see if there is a link between masculine cultured countries having less female managers than feminine cultured countries.</p><p><strong> </strong></p><p><strong>The studies </strong><strong>contribution: </strong>My study and the suggested future studies can be used to improve the working environment and outcome for company’s which do not already have a quota policy for genders. </p>

Purpose:            The purpose of this study is to investigate the importance of having an employee structure with mixed genders in an accounting firm.  This study answers the following questions: ·        How important is an employee structure with mixed genders in an accounting firm? ·        What are the differences in the employee structure of a Gibraltarian and a Swedish accounting firm?                                                 The roles of the genders in an organisation are becoming more and more important in today’s society. This is why I have studied this subject for my Master thesis and I think it can be interesting for the companies today to become more aware of the importance of mixed gender’s.   Method: To be able to complete my study I have collected data from questionnaires and interviews in the relevant companies and I have also looked for information in books and on the Internet. After gathering the information I analyzed it according to the theories, which are presented in the theory chapter. This study was presented to an opinion group from Högskolan i Gävle from abroad.     Result &amp; Conclusion:        The importance of mixed genders is to be able to run the company as successfully as possible with the means necessary looking from both a feminine and a masculine perspective in a highly competitive market.                           I believe that PwC has succeeded with having a good working environment because they have mixed genders in the company. All the theories prove that mixing genders is important and I believe it is the reason that Sweden has a law about it and also is the reason why PwC have a policy for quota of genders.   Suggestions/future studies: For future studies it would be interesting if more accounting companies from a greater selection of countries could be compared. This comparison would be interesting if it was between a country with similar culture or even with the extreme opposites. It would also be interesting to compare the different PwC branches within Sweden to see if the policy for quota of genders varies in different parts of Sweden. Another suggestion to further studies would be to see if there is a link between masculine cultured countries having less female managers than feminine cultured countries.   The studies contribution: My study and the suggested future studies can be used to improve the working environment and outcome for company’s which do not already have a quota policy for genders.

Att göra en meritvärdering är svårt, särskilt när det gäller faktorn personlig lämplighet – en bedömningsgrund som är relativt svårmätt och som både Diskrimineringsombudsmannen och Arbetsdomstolen ser risker med. Det huvudsakliga syftet med uppsatsen är att utreda vilket utrymme den svenska lagstiftningen ger arbetsgivare i Sverige att i en rekryteringssituation ta hänsyn till arbetssökandes personliga lämplighet utan att göra sig skyldig till direkt diskriminering. Även frågan huruvida det finns en risk för att arbetsgivares möjlighet att lägga vikt vid personlig lämplighet i större utsträckning drabbar kvinnor i arbetsledande befattningar negativt än män i arbetsledande befattningar ämnas analyseras. Uppsatsen anlägger ett analytiskt perspektiv, med grund i rättsdogmatisk metod men med användning av teori om ledarskap och kön. Bland annat används lagförarbeten, lagtext och rättspraxis. Arbetsgivare i Sverige har en bibehållen fri anställningsrätt, men med de begränsningar som diskrimineringsförbudet medför. De anses alltid ha ett befogat intresse avatt den person som rekryteras ska vara lämplig för den sökta tjänsten och har rätt att ta hänsyn till att arbetet ska utföras på ett så effektivt och bra sätt som möjligt. Personliga egenskaper ska dock tillmätas betydelse bara då det verkligen spelar roll för tjänstens utövande, och detställs bland annat krav på att meritvärderingen ska göras på ett objektivt och ur diskrimineringslagstiftningens perspektiv godtagbart sätt. Det normala sättet att inhämta uppgifter om arbetssökandes personliga lämplighet anses vara att kontakta referenser som har relevant personlig vetskap om den arbetssökande. Arbetsgivaren ska dessutom värdera uppgifterna på ett sakligt och objektivt sätt. Arbetsgivare har likväl rätt att tillmäta de iakttagelser som denne själv gör vid en eventuell anställningsintervju stor betydelse, under förutsättning att den gått korrekt till. Det finns dock gränser för vad arbetsgivare får lägga vikt vid i sin bedömning av arbetssökandes personliga lämplighet vad gäller bland annat arbetssökandes tidigare beteende. Många har stereotypa uppfattningar om manligt och kvinnligt beteende. Kvinnliga ledare bedöms vara mindre effektiva än sina manliga kollegor trots att båda agerar exakt lika och samma egenskap kan uppfattas som negativ hos en kvinna men positiv hos en man. Arbetsgivares möjlighet att lägga vikt vid personlig lämplighet riskerar följaktligen att i större utsträckning drabba kvinnor i arbetsledande befattningar negativt än män med samma position, eftersom arbetsgivare då också får möjlighet att tillämpa stereotypa uppfattningar vid meritvärderingen – vilket missgynnar kvinnor. / It is a difficult thing to do an assessment of qualifications, particularly when it comes to the factor “suitability as a person” - a criterion that isn’t easily measured and which according to both the Swedish Equality Ombudsman and the Labour Court causes some concerns. The general purpose of this paper is to map out which space Swedish law gives employers in Sweden, in a recruitment situation, to take into account the job applicants’ suitability as a person for employment, without risking being guilty of direct discrimination. Whether there is a legitimate concern that employers' opportunity to consider the job applicants’ suitability as a person for the position can negatively impact women in leadership positions to a larger extent than men in the same positions, will also be analyzed. An analytical perspective, with a legal dogmatic method and use of theory of leadership and sex, is being applied. Among other things, legislative work, law and case law is being used. Employers in Sweden have a maintained right to freely employ, but the prohibition to discriminate sets some limits. They always have a legitimate interest that the person being recruited will be suitable for the advertised employment, and are entitled to take in account that the work should be performed in the most effective and the best way possible. However, personal qualities are allowed importance in the assessment of qualifications only when they really have an impact in the performance of the duties associated with the position. Also, the assessment of qualifications should be done in an objective and according to discrimination law acceptable way. The normal procedure of obtaining information on a job applicant's suitability as a person is to contact references who have relevant personal knowledge of the job applicant. The employer must also evaluate the information in an objective way. Employers are nevertheless entitled to give the observations being done in the event of a job interview great importance, if the interview was correctly performed. However, there are limitations to what employers may include in the evaluation of the job applicant's suitability as a person, for example when it comes to his or her former behavior. A lot of people have stereotype opinions about male and female behavior. Female leaders are believed to be less effective than their male colleagues, notwithstanding both are acting exactly the same way. Also, the same quality is being described as negative if being held by a woman but positive if a man has it. Employers' ability to give personal suitability importance in the assessment of qualifications therefore causes a concern that women in leadership positions will be more widely negatively affected than men with the same position, since employers then are being given an opportunity to apply stereotype opinions to the assessment of qualifications – which disfavors women.

The aim of thisthesis is to describe the implementation ofequality policy between women and menin relation to quotas as a toolfor balanced representation of women andmen in leadership positions. Despite the fact thatmore than halfof university graduates are women, their representation in decision-making positions does not reflect it.Moreover, the higher post we consider the lower representationof women we find. In relation to the identified problem, it must be said, that thepolicy for equal opportunities for womenand men has shortcomings concerning implementation of equality.The starting point and support could be a quota system which is beingpushed, as well as the equality policies,by the European Union. Its applicationto the Czech environment is not easy; it faces numerous obstaclesand rejection both from public as wellas from management itself.