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The aim of this article is to explore the everyday life experiences of elderly (+70 years) living with young locals and refugees in a collaborative housing project before and during the COVID-19 pandemic in Sweden. The paper discusses the importance of the spatial dimension in the conceptualization of social integration.

The main method is a qualitative case study based on observations of settings, document/video analysis, online diary entries made by ten residents and eight semi- structured interviews conducted with the residents.

SällBo was conceived as a new type of collaborative housing in which elderly, young locals and refugees share common spaces with the aim of enabling social integration. In this context, COVID-19 interrupted the ongoing processes of living together after four months of moving to the house. The three main themes that emerge from the empirical material are (1) changes in the use of common spaces and social interactions, (2) residents' resilient coping responses during the pandemic and (3) insights for future design of collaborative housing based on their experience. The pandemic caused a moment of institutional vacuum, which triggered the agency of the residents whilst developing social bonds and social bridges among them.

Social connection created in everyday life at SällBo's common spaces has triggered processes of social integration.

The ongoing processes of social integration have included the spatial dimension. We understand social integration as a process that involves people from different generations and ethnical backgrounds, which takes place in common spaces and everyday life as different modes of socialization.

This paper aims to identify and prioritize the needs of coworking members. The authors focus on maintaining the existing members rather than attracting new ones.

The authors use two phases and multiple methods. The first phase focuses on a qualitative approach using observations and interviews to uncover and formulate the members’ needs. The second phase focuses on prioritizing the needs using a quantitative approach.

The authors discovered 19 member needs from the coworking spaces. Based on an online survey, the authors classified those needs into three main Kano model’s categories.

The resulting member needs and their strategic priorities provide a useful basis for coworking providers to direct their improvement efforts towards achieving greater member satisfaction.

Traces the history of the imposition of a comprehensive tax‐accounting link in Sweden, identifying ways in which professional accountants have sought to circumvent the impact of the link and considering the effect of the link on the three bodies in Sweden involved in formulating accounting regulations and recommendations. Analyses the range of arguments put forward in the literature in Sweden for and against the binding link. Reports on interviews with leading Swedish accounting practitioners on their experience and views of the link.

The purpose of this paper is to provide an overview and history of human resource accounting (HRA) with the objective of promoting both continued academic research and organizational applications. The history of HRA illustrates how academic research can generate improvement in management systems. The paper defines HRA and suggests implications of measuring human capital for financial reporting and managerial uses. Recent Swedish‐based HRA applications with respect to measuring human assets and intellectual capital, including the Skandia Navigator, illustrate how intellectual history and developments in business schools can influence business history.

The focus in this chapter is on male strategies of coping with unemployment and how these strategies are gendered due to local contextual factors, physical and natural as well as social and cultural. The results of the study show, in the case of men's relations to the labour market and the factors affecting such relations, how the Swedish welfare model and gender contracts work in a rural setting. The interrelation among labour market, household and family is formed according to the local gender contract and is supposed to develop within the frames of national policies, but it is also formed according to hegemonic gender regimes.

If we cannot explain goodwill and potential goodwill in asset terms, they do not make sense. A partial explanation can be found in human assets or employee artefacts. A balance sheet model including employee artefacts is illustrated, and the consequences on the balance sheet and related financial key ratios are substantial. The inclusion of employee artefacts on the balance sheet (1) seems to make sense, (2) but it is still unclear if the inclusion will make organizations “better.” Even though the development of the balance sheet model is done in accordance with generally accepted accounting principles, it seems to (3) challenge the (elite) social order in organizations.

To analyse the evolution of the Swedish telecommunications sector (1970‐2003), with a focus on barriers and drivers of innovative activity.

Developing a functional approach to innovation systems analysis, where six basic interdependent functions need to be served for a new technology to be developed and diffused and for a supporting industry to evolve. The sector is divided into four major sub‐sectors: traditional fixed telecom; mobile telephony; fixed data communications (including internet); and mobile data communications (including mobile internet).

Relate to two questions: first, how did it happen that Sweden developed a leading innovation system for mobile telephony but not for data communication; and second, what are the strengths and weaknesses of the innovation system for mobile data communications? Findings include that early developments mattered, innovative search direction is crucial as are the provision of incentives for innovative activity.

Functional analysis of innovation systems useful for guiding policy actions, which should have the purpose of strengthening weak functions, removing bottlenecks and stimulating inducement mechanisms, in particular if used to stimulate the transition from one phase to another. It needs further development, in particular with respect to the understanding of diffusion processes.

The stimulation of innovation in, and diffusion of, mobile and broadband data services is crucial to development of the innovation system, globally, in Europe and in Sweden. An innovation system which allows for entrepreneurial experimentation should be fostered. Early stage financing and diffusion of services are major system weaknesses. Regulatory authorities should consider addressing innovation explicitly.

New (adapted) approach for guiding policy action. Better understanding of dynamics in the telecom sector, and the comparative success and failure of Swedish industry in sub‐sectors.

Both entrepreneurship and technology are significantly gendered, and when combined in technology entrepreneurship, they make up a fundamentally masculine field. This article investigates men tech entrepreneurs' negotiations of gender and gender (in)equality. The purpose is to gain knowledge on masculinity in tech entrepreneurship and to explore what role this might play in any change towards more gender-equal entrepreneurship.

Semi-structured interviews were conducted with ten Swedish and Norwegian male tech entrepreneurs in tech incubators. The interviews dealt with gender (in)equality and masculinity in tech entrepreneurship. The data were coded in NVivo and inductively analysed using thematic analysis. We apply a social constructivist understanding of gender.

We categorise the male entrepreneurs' views of gender equality along “privileged”, “paradoxical” and “potential” articulations of gender (in)equality. Building on these articulations, we discuss the potential entrepreneurial men and masculinities could have for changing gender inequality in the Scandinavian tech entrepreneurship context. The findings are applicable to several entrepreneurial contexts.

The study contributes to further the theoretical understanding of tech entrepreneurship as a gendered phenomenon, its dynamics and its potential for change, particularly in promoting gender equality in tech entrepreneurship. Empirically, it investigates the perceptions about gender (in)equality and gender as negotiated concepts amongst male tech entrepreneurs.

Audit firms face a constant conflict between the business of auditing and the profession of auditing, which is manifested at audit senior level in the pressure to perform quality work within specified time limits. Prior quantitative studies have reported high levels of quality‐threatening behaviour (QTB) at senior level and the importance of examining contributory factors has been highlighted. Semi‐structured interviews were conducted with audit seniors in four of the (then) Big Five firms and findings suggest that key variables (time pressure, participative target setting, and style of performance evaluation) have been inadequately operationalised in previous studies and that two distinct forms of QTB exist: deliberate and inadvertent. Propositions are developed for variables associated with both forms of QTB, which provide direction and focus for future research.

The purpose of this paper is to investigate whether there is unequal treatment in hiring depending on whether a job applicant signals living in a bad (deprived) neighborhood or in a good (affluent) neighborhood.

The authors conducted a field experiment where fictitious job applications were sent to employers with an advertised vacancy. Each job application was randomly assigned a residential address in either a bad or a good neighborhood. The measured outcome is the fraction of invitations for a job interview (the callback rate).

The authors find no evidence of general neighborhood signaling effects. However, job applicants with a foreign background have callback rates that are 42 percent lower if they signal living in a bad neighborhood rather than in a good neighborhood. In addition, the authors find that applicants with commuting times longer than 90 minutes have lower callback rates, and this is unrelated to the neighborhood signaling effect.

Empirical evidence of causal neighborhood effects on labor market outcomes is scant, and causal evidence on the mechanisms involved is even more scant. The paper provides such evidence.