Arbetslivet förändras och detta leder till förändringar av organisering och struktur inom organisationer. För att möta behov av flexibilitet, effektivitet och konkurrenskraft har nya sätt att organisera resulterat i nya ramar och strukturer för arbete med personalfrågor.  Dessa nya sätt att organisera har lett fram till nya roller och ansvarsfördelningar. I denna studie var syftet att skapa förståelse för hur HR- funktionens utformning påverkar chefers arbetssituation. Studien undersökte chefers upplevelser av HR-stödet i relation till arbetssituationen inom en organisation där HR-stödet bygger på ett service center, en expertenhet och HR business partners ute i verksamheten. Uppsatsen bygger på tio kvalitativa intervjuer med HR-medarbetare och chefer på Trafikverket. Studien visar att cheferna upplever ett tillfredställande HR-stöd från expertenheten och HR business partners. Samordningsproblem inom HR-funktionen ger dock effekter för både chefer och HR-medarbetare inom organisationen. En varierande chefsroll som innefattar både generella kunskaper om verksamheten, personalfrågor, administration i kombination med att vara ledare åskådliggörs i uppsatsen. / Work and employment often change, and this leads to transformations in the structure of organizations. To meet the demand for flexibility, efficiency, and competitiveness, new ways of organizing have resulted in new frameworks and structures for jobs in the field of human resources. These newly presented ways of organizing have led to shifting roles and distribution of responsibility. The purpose of this study is to create a wide understanding of how the organization of HR affects the work of managers. The study examines the experiences of managers with HR-support in relation to the current work situation within an organization where HR-support is based on a service center, a center of expertise, and HR business partners. Ten qualitative interviews with HR employees and managers at the governmental organization Trafikverket form the base of this study. The results show that HR-support, given by the center of expertise and business partners, is satisfying for managers.  However, issues of coordination within HR affect both managers as well as HR employees within the organization. A shifting role of the manager, which includes general knowledge of operations, questions of personnel, and administration in combination with being a leader, are illustrated in the study.

De senaste decennierna har sjukvården förändrats. Förändringsarbetet är inspirerat av New Public Management genom införandet av reformer. Teorier och organisatoriska modeller som fungerat bra inom det privata näringslivet har applicerats på organisationer inom den offentliga sektorn, vilket medfört en ökad admininistrativ arbetsbörda. Verksamhetsreformen gjorde det möjligt för andra yrkesgrupper än läkare att ta plats inom högre ledande positioner inom offentlig svensk sjukvård. Förändringarna inom sjukvården har krockat med den medicinska professionen. Läkare som har ett ledningsansvar hamnar i en korsning med ökade krav avseende politik, ekonomi och styrning jämfört med tidigare. Denna studie fokuserade på verksamhetschefer som är läkare, vilket ledde till studiens forskningsfråga: Hur förhåller sig verksamhetschefer till sitt arbete inom offentlig sjukvård?   Syftet med studien är att öka förståelsen av hur läkare i en ledande position upplever och relaterar till sin egen arbetssituation inom den svenska sjukvården.   Det är en hermeneutisk studie som har en abduktiv forskningsansats. Semi-strukturerade intervjuer har gjorts via telefon med totalt åtta intervjupersoner. Intervjupersonerna har två gemensamma faktorer – de är läkare och verksamhetschefer.   Ökade krav på styrning, mätning och admininstration har gjort att verksamhetscheferna upplever att sjukvården blivit mer produktionsbaserad. Fokus på ekonomi har ibland tenderat till att bygga över medicinska prioriteringar. Verksamhetschefens ansvar borde minska och fler stödfunktioner borde implementeras för att underlätta det administrativa arbetet. Alla verksamhetschefer har valt att fortsätta med kliniskt arbete vid sidan av sina övriga uppgifter. Flera personer delegerade även en del administrativa arbetsuppgifter. Möten och personalrelaterade frågor uppfattades vara tidskrävande arbetsuppgifter. Medicinsk kompetens i form av att vara läkare ansågs vara nödvändig för att förstå verksamheten, något som politiker och centrala ledningsfunktioner saknar. Mer makt och inflytande borde förslagsvis flyttas över från politiker till den operativa nivån.

Syftet med denna studie har varit att undersöka och jämföra hur fyra professionella inom olika människovårdande yrkesgrupper uppfattar sina möjligheter att uppmärksamma och hjälpa barn som upplever föräldrars konflikter med anledning av separation. Studien har genomförts med hjälp av en kvalitativ metod genom att intervjua en: skolkurator, skolpsykolog, samordnare och familjerättssekreterare. De teoretiska utgångspunkter vi använt oss av är professionsteori med begreppen jurisdiktion och handlingsutrymme samt nyinstitutionell teori inbegripande begreppet organisatoriskt fält. Utifrån dessa teorier och begrepp har vi undersökt och jämfört hur en skolkurator, en skolpsykolog, en samordnare och en familjerättssekreterare enskilt och i jämförelse med varandra beskriver sitt arbeta, om problematiken framkommer i yrkesgruppernas arbete samt hur de arbetar i möten med barn. Alla informanter beskriver att barn kan må dåligt av föräldrars konflikt med anledning av separation. I vissa fall, och i olika utsträckning kan detta komma till uttryck i mötet med de professionella i studien. De uttryck hos barnen som lyfts fram i studien är dåligt mående, beteendeproblem, koncentrationssvårigheter och försämrade skolprestationer. Representanterna från de olika professionerna har olika förutsättningar att hjälpa dessa barn beroende på deras olika utgångspunkter och arbetsuppgifter / The purpose of this qualitative study is to examine and compare how professionals in four groups in Human Services perceive their possibilities to see, understand and help children who experience parental conflicts due to separation. A qualitative method has been used, where the selection of participants was made through appropriate sampling. The theoretical basis applied involves professional theory with the concepts jurisdiction and scope for action, as well as new institutional theory including the concept organizational field. Based on these theories and concepts we have examined and compared how the professionals from four occuapational groups; school counselor, school psychologist, coordinator and secretary of family law, individually and in comparison with each other, describe their work with this type of problems and how they act in meetings with children. The results show that the professionals have the experience that children may feel bad about the conflict between their parents in connection with separation. In some cases, and to a varying extent, this may be expressed in meetings with the professional groups in the study. The reactions of the children highlighted in the study are bad mood, behavioral problems, difficulty to concentrate and deteriorating school performance. The professionals from the different professional groups, depending on their jurisdiction and scope for action, have different abilities to help the children showing these reactions.

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The veterans in Sweden is a group that is steadily growing, one of the reasons is the new employment agreement that requires the soldiers and officers to commit to Foreign Service. The Swedish Armed Forces have received critique from the government in their investigations concerning the Swedish veteran politics. Since then the Swedish government has introduced a new law that gives the Swedish Armed Forces an utmost responsibility concerning the veteran’s physical and mental health. The purpose of this study is to qualitatively investigate “The Peace berets”, a non-government organization which have had, and is still having a cooperation with the Swedish Armed Forces as a result of the investigation conducted by the Swedish government. We investigate their social work with the veterans and their perspective on the cooperation between them and the public sector. The study is based on qualitative interviews with four voluntary workers in the organization. In our analysis we have applied a theoretical perspective from the new institutional theory and the collaboration theory, that enlighten our data collected from the interviews. The result shows, as mentioned above, that the organization has a strong collaboration with the Swedish Armed forces, but not with the social workers which could depend on several facts. One of the reasons could be a result of the reigning confusion concerning the Law concerning the Swedish Armed Forces staff at international military interventions (SFS 2010:449).  As a result of the confusion it is uncertain if the Swedish Armed Forces have an utmost responsibility concerning the veterans, which is confirmed by the interviewed persons. As represented in the result, they share different perspectives on whether the utmost responsibility belongs to the Swedish Armed Forces or the commune/ county council where the veteran is domiciled.

Syftet med föreliggande studie var att undersöka hur ledarskapsmodeller sprids genom exemplet Försvarsmakten och Transformativt ledarskap. Undersökningen baserades på en kvalitativ ansats, vilken utgjordes av en fallstudie som innefattade intervjuer och dokument. Gällande genomförda intervjuer bestod urvalet av åtta informanter från Försvarsmakten och Försvarshögskolan, vilka var experter inom ämnet ledarskap. Intervjuerna varade mellan 45- 60 minuter vardera. Gällande dokumenten analyserades av Försvarsmakten och Försvarshögskolan publicerade material såsom: beslutsdokument, broschyrer, utbildningsmaterial och en lärobok. Utifrån studiens analytiska ramverk visade resultatet att ledarskapsmodeller sprids i en tydlig riktning. Spridningsprocessen inleds nämligen med ett behov som efterföljs av att en ledarskapsmodell inhämtas och anpassas till verksamheten samt att den sedermera sprids vidare till andra organisationer. I diskussionsdelen diskuteras detta mönster med hjälp av Nyinstitutionell teori och tidigare forskning kring idéspridning. Som konklusion konstaterades slutligen att införandet av en ny ledarskapsmodell var av dubbelbottnad karaktär för fallet Försvarsmakten. I detta avseende poängteras att det fanns rationella anledningar och ett behov av att införa en ny ledarskapsmodell, men att ledarskapsmodellen däremot inte alltid upplevdes som praktiskt tillämpbar inom organisationen. Exempel på praktiska implikationer ges. / The aim of this study was to examine how leadership models are being spread through the example of the Swedish Armed Forces and Transformative Leadership. The survey was based on a qualitative approach as a case study that included interviews and documents. The selection of the interviews consisted of eight informants from the Swedish Armed Forces and Swedish National Defence College, who were experts in the subject of leadership. The interviews lasted between 45-60 minutes each. The documents that were analyzed were published by the Swedish Armed Forces and the Swedish National Defence College and included materials such as: decision documents, brochures, training materials and a textbook. Based on the study's analytical framework, the results showed that leadership models are being spread in a clear direction. In this case, the process of spreading the model starts with a need of a new leadership model which is then obtained by the existing demand. Thereafter the organization adapts the model to the context of the organization, which later on is being spread to other organizations. This pattern is later discussed in the thesis using New Institutional Theory and previous research based on the diffusion of ideas. The conclusion is that the introduction of a new leadership model within the Swedish Armed Forces was of equivocal nature. In this regard it was emphasized that there were rational reasons and a need to introduce a new leadership model, but that the leadership model did not always perceived as practically applicable within the organization. Examples of practical implications are presented.

The objective of this article is to analyze the reason why Corporate Social Responsibility (CSR) policies in Peru focus on issues related to the community and the environment, neglecting labor issues. CSR labor programs are those who aim to offer a «productive and decent work, under conditions of freedom, equality, safety and human dignity». After an exhaustive review of the theoretical literature and the analysis of CSR policies in Peru, we believe that the reason for the low interest on CSR labor policies is the lack of demand from society for such policies. We state the existence of a social necessities hierarchy where, due to the poverty level and the weakness of our institutional system, labor rights are considered a luxury good. In this context, the interest on poverty and environmental issues, even if it has an internal component, is also associated to the demand from developed countries and multinational firms. We can say the same thing about today’s debate about labor rights and free trade agreements. / El objetivo de este artículo es analizar la razón por la cual en el Perú los programas de Responsabilidad Social Empresarial (RSE) se orientan fundamentalmente a temas relacionados con la comunidad y el medio ambiente, y dan menos atención al tema laboral. Entendemos como RSE en el ámbito laboral a las acciones de las empresas orientadas a ofrecer «un trabajo decente y productivo, en condiciones de libertad, igualdad, seguridad y dignidad humana». Luego de una revisión exhaustiva de la literatura teórica sobre el tema, y un análisis de las políticas de RSE en el Perú, postulamos que la razón del poco interés por políticas de RSE en el ámbito laboral se debe a la falta de demanda de la sociedad por dichas políticas. Planteamos la existencia de una jerarquía de necesidades sociales, en la que, debido a la debilidad de nuestro sistema institucional y al nivel de pobreza, los derechos laborales son considerados como un bien de lujo. En este contexto, el interés por los temas de pobreza y medio ambiente, si bien tiene un componente interno, estaría también asociado a la demanda de los países desarrollados a través de las empresas multinacionales. Lo mismo podemos decir con respecto al debate actual sobre el respeto a los derechos laborales en las empresas y los tratados de libre comercio.

A quebra das barreiras comerciais, o desenvolvimento do mercado de capitais e o aumento constante de capital externo no país impuseram às empresas elaborarem seus demonstrativos à luz de uma linguagem única, capaz de facilitar a comunicação entre os mercados mundiais e, nesse contexto, a convergência contábil, foi a resposta a essa necessidade. No Brasil esse processo iniciou-se, efetivamente, pela promulgação da Lei nº 11.638/2007. A promessa de desvinculação entre as normas contábeis e fiscais, dada pelo artigo 177, § 2º, da referida Lei, demonstra a preocupação em relação à interferência da legislação fiscal sobre as normas e práticas contábeis. Essa preocupação não é apenas uma prerrogativa do Brasil, mas segundo estudos internacionais, a relação entre essas normas é uma característica importante das diferenças contábeis no cenário internacional. Este trabalho busca, além de analise do processo de convergência contábil sob o enfoque da Teoria Institucional, avaliar o grau de conexão entre as normas e práticas contábeis e fiscais através do modelo proposto por Lamb et al. (1998), modificado por Nobes e Schwencke (2006). Inicialmente o estudo analisa o processo de institucionalização das normas internacionais no Brasil, posteriormente avalia a mudança no grau de conexão entre as normas contábeis e fiscais em dois períodos: antes e depois da promulgação da Lei nº 11.638/2007. Pode-se afirmar que a mesma foi reduzida e que, apesar de ainda manter conexões, o esforço para a desvinculação está surtindo efeito. Posteriormente, o modelo foi aplicado nos demonstrativos contábeis da empresa Gerdau S. A.. Essa aplicação possibilitou identificar se as normas a existência de uma situação até então não identificada, a adoção de normas fiscais em detrimento a uma norma específica contábil. Identificamos também que, exceto a situação relatada anteriormente, as normas fiscais afetam no mesmo grau tanto as normas quanto as práticas contábeis. / The fall of trade barriers, the development of capital market and the steady increase of foreign capital in the country imposed businesses develop their statements in a universal language that facilitates communication between global markets and in this context, accounting convergence was a result to this necessity. In Brazil this process began, indeed, by the promulgation of Law 11.638/07. The promise of separation between the accounting and tax rules, amended in 177 Article, Paragraph 2 of that Act, demonstrates the concern about the interference of tax legislations on the rules and accounting practices. This concern is not only a prerogative of Brazil, but according to international studies, the relationship between these standards is an important characteristic of accounting differences on the international scene. This paper identifies which is the level of connection between the accounting rules and practices and tax rules through a model proposed by Lamb et al. (1998), and modified by Nobes and Schwencke (2006). Initially, the study identifies the changes in the degree of connection between the accounting and tax rules in two periods: before and after the promulgation of Law 11.638/07. We can say that the same was reduced and although still maintaining connections, the effort to untie is getting some effects. Subsequently, the model was applied to the financial statements of the Company Gerdau S. A. This test identified the existence of a situations not previously identified, the adoption of tax rules over a specific accounting standard. We also identified that, except the situation reported before, the tax rules affect both in the same degree as the accounting standard.

Denna kvalitativa intervjustudie syftar till att undersöka hur samverkan ser ut mellan skola, Barn och ungdomspsykiatrin (BUP) samt socialtjänsten i arbetet med att hjälpa barn och ungdomar i åldrarna 0 till 18 år som lider av psykisk ohälsa. Studien grundar sig i sex stycken semistrukturerade intervjuer med två skolkuratorer, två socialsekreterare från socialtjänsten samt två kuratorer från BUP. Resultaten visar att det finns flertal hindrande och möjliggörande faktorer vid samverkan. Resultaten visar att då professionella konsulterar med varandra kring svåra frågor rörande unga som lider av psykisk ohälsa främjas samsyn och samverkan möjliggörs. Vidare visar resultaten att förutsättningar för samverkan inom organisationer bygger på att ledningar uppnår domänkonsensus, för att på så sätt komma överens om hur aktörer skall samverka / This qualitative interview study aims to investigate the collaboration between school, children and adolescent psychiatry and the social service with the intent to help children and adolescents aged 0 to 18 who suffer from mental health problems. The study is based on six semistructured interviews with two school counselors, two employees from the social services and two counselors from children and adolescent psychiatry (BUP). The results show that there are several obstructive and enabling factors when collaborating. The results show that when professionals consult with each other about difficult issues regarding young people suffering from mental illness, it promotes consensus and enables cooperation. Furthermore, the results show the prerequisites for collaboration within organizations is based on the fact that the management reaches domain consensus, in order to agree on how professionals shall collaborate.

Product labelling schemes have become one of the most prominently used instruments to facilitate more Sustainable Consumption and Production. But with a plethora of labelling schemes having been implemented, many now accuse them of being confusing rather than facilitating. As a result, governments in France, UK and Germany, as well as businesses, such as Walmart, and non-governmental organisations, like WWF, have begun to consider seriously the implementation of some form of ‘Sustainability Meta Label’ that condenses existing product-labels and other communication measures into a more coherent overarching scheme. Yet so far, in depth studies on the potential institutionalisation of a Sustainability Meta Labelling Scheme are missing.Based on case study research of four existing product labelling schemes (EU eco, EU energy, Fairtrade and MSC label), this study addresses this gap by developing a novel theoretical framework to study the causalities behind product labelling institutionalisation processes. Combining theoretical arguments of constructivist institutionalism and institutional entrepreneurship with concepts of legitimacy from the governance and organisational studies literature, this framework establishes the institutionalisation of product labelling schemes as contingent on an interactive legitimacy construction between actors involved in the initiation and organisational structures of a labelling scheme and other actors within the production and consumption system. This construction tends to cluster around aspects of tradition, regulation, charisma, knowledge, consequences, and procedures.By concretizing this framework in the context of the studied cases, it is shown how legitimacy constructions are highly complex and how in particular procedural and consequential legitimacy can give rise to fundamental conflicts. The potentially large scope, focus and area of application of a Sustainability Meta Label with the need to find agreements in regard to the very contested notion of Sustainable Development, seems to make the task of managing such conflicts even more difficult. While the mobilisation of knowledge, traditional, regulatory and charismatic logics can circumvent some of these conflicts, they have also demonstrated to be anything but a silver bullet. In a sense, this study shows that the very issue that is claimed to drive the establishment of a Sustainability Meta Labelling Scheme-the different interpretations of the Sustainable Development concept through different product labels-might in fact pose one of the main challenges for its institutionalisation and effectiveness in facilitating more Sustainable Consumption and Production.With these findings this study makes important contributions not only to an increasingly prominent policy making discussion but also to the wider product labelling and new institutional literature. After further empirical testing, the developed theoretical framework could guide future research into the institutionalisation of product labelling schemes and potentially also other ordering mechanisms. While the focus of this study is on commonalities across product labelling schemes such further research could especially expand on how micro, meso, and macro level factors can shape institutionalisation processes in diverse ways.