Sweden has an obligation to report child abuse suspicions to Social Services. According to Socialtjänstlagen (swedish constitution) 1 § Chapter 14, all employees in agencies affecting children, such as schools, have a responsibility to report their suspicions. Research shows that many abuses are not reported. The consequence of this is that Social Services does not hear about all cases of abused and harmed children. One profession where reporting is mandated is school counselors.

Stereotypa uppfattningar om människor grundar sig på egenskaper somassocieras med sociala kategorier. Denna tillhörighet ger olikareferenspunkter, så kallade standards, vid bedömning av andra. Utifrånteorin om shifting standards och antagandet att gymnasieprogram kan sessom sociala kategorier, undersöktes om och hur bedömningar av elever frånolika typer av gymnasieprogram varierade och påverkades. Åttiotrepersoners enkätsvar som analyserades. Antingen bedömdes en typisk elevsamt en specifik elev, eller enbart en specifik elev, från ett studie- elleryrkesförberedande program.

This essay examines the European Union?s (EU) ability to play a leading role as a global actor on the world stage in international relations. Specifically, this essay studies the EU?s role of negotiator in the UN Climate Change Conference in Copenhagen in December 2009.  This essay also analyzes explanations for this role. Research is based on case studies, with conclusions drawn using an inductive approach.

This thesis investigates how recipient countries' domestic type of democracy affects its inclusive ownership in international development cooperation. This is done by examining Swedish development cooperation with Rwanda and Tanzania during the period from 2010 to 2014, a time when ownership - a concept which emphasizes recipient countries' leadership over its own development - was a central part of the international development agenda. The two cases were selected through a most similar case design where the value of potential explanatory variables was similar, except for the recipient countries' types of democracy. Furthermore, the case study uses a comparative analysis to analyze strategies and reports done by SIDA and the Swedish Ministry of Foreign Affairs. Previous research focuses on the exclusion that national ownership can result in, in undemocratic national contexts. The main argument for this should be seen as the fact that ownership can not be representative if the power of the recipient's development agenda is limited to a decision-making elite.

Background: Thanks to the globalization and the EU the international trade is growing faster than ever and companies are able to change ownership across the borders of the nations. Today one can talk about global marketplace with a deeper integration of the economies of the world. The rapidly growing list of mergers of Swedish companies since the last 10 years indicates that the global companies of today is using mergers as a strategic tool for continue their growth. However the number of unsuccessful mergers is big. The need of understanding and knowledge about different cultures is growing in the global business climate of today, since the collaborations across de national borders are increasing.Problem formulation: Which international strategies are fortunate in international mergers with Swedish companies?Purpose: The purpose is to analyze the integration of the three mergers; Vin&Sprit ? Pernod Ricard, Astra - Zeneca and Telia ? Sonera.Method: This study is a case study with a qualitative approach.

This study aims to examine the views on digitization of eight respondents, all working at different libraryinstitutions in Sweden, and how their views are reflected in their library's digitization strategies. The poll wasconducted on the basis of Ingrid Mason's theory of information standards, their structure and sociopoliticalnature. The informantion standards are divided into three aspects, curatorial, semantic and technical, and theyaffect selection of, intellectual and physical access to the digitized material, which in the end is what constitutes the digital cultural heritage.The background to the study is that the Swedish library institutions in the current situation lacks a nationalstandard or a common strategy for the digitization of cultural heritage, while it is still implemented digitizationprojects at many library institutions. The method used is qualitative, structured interviews with open-ended questions.The study shows that one of the main motives behind the libraries' digitization projects is to make librarymaterials available in a new way, creating greater opportunities for the users to take advantage of the material.The library users are the ones who mainly control what is digitized, although aspects of preservation ismentioned. Furthermore, it appears that the respondents believe that digitization offers improved capabilities tosearch and learn more about the collections, but the actual work of image capture, the addition of metadata,presentation to users and long-term preservation is very complex.Views on what it is to be digitized, how the material should be selected and provided with metadata and howit should be presented to users is what creates the standards that libraries use when they digitize their materials,and digitization of library materials creates new conditions for new users to access and use library material.This is a two years master?s thesis in Archive, Library and Museum studies..

The purpose of this essay is to study the two cases ?The hijacking of a bus in Årdal? & ?The double murder in Ljungsbro? from media ethics aspects.  The aim for this study is to clear up if the the Swedish newspapers have reported according to the mediaethic rules and to see if there is any differences between the newspapers reporting. The following theories has been used to reach the objective: the journalism task, news values, the liberty of press and speach, media ethical rules and discursive discrimination. The study has used a critical discourse method formed by Teun a. van Dijk to analyse the material, mainly through macro- and microstructures.

Participating in peace support operations has been and remains a significant part of the Swedish defense and security politics. Since the end of the Cold War, the Swedish national defence has been more and more dismantled, in favor of international peace support operations which have become an increasingly important task for the Swedish defence. Why then, is Sweden so engaged in conflicts so far from home? Using two classic theories of international politics, realism and liberalism, this study aims to shed light on arguments from the Swedish parliament on why it is important for Sweden to participate in international peace support operations. After analyzing arguments of the Social Democrat Party, the Moderate Party, the Green Party and the Liberal Party concerning three different peace support operations which Sweden has participated in, the result shows that although both realism and liberalism are influencing the parties? argumentation, liberalism is the theory which is used more often.

In a globalized world, competitiveness is based on the high IP (intellectual property) of our export products and innovations are therefore important for new companies to establish and develop. It´s not enough to just have big international companies but it is also necessary to invest in new companies that can be competitive in the future. By helping entrepreneurs with innovation support in the early stages, new technology-based businesses are established and developed. The purpose of this paper was to examine how innovation support in the early stages affects the establishment and development of new technology-based companies. Furthermore, we investigated how this will affect Sweden's international competitiveness.

The concept of a Sharia compliant financial system has been a frequently discussed topic among scholars, bankers and media since the 1960th. It origins from the prohibition of interest, riba, which is stated in the Quran. Islamic banking is spread across the Muslim world and also exists in some western countries. This paper will try to create an image of what Islamic banking is in theory and in practice. This will be done by looking into the different methods of interest free banking, the Quran and the annual reports of four Islamic banks in different countries.

This security study attempts to explain the dynamics of international conflict management of an intrastate conflict, through a combination of three theoretical frameworks. The conflict in Syria is shown to be managed mainly through strategies using coercive diplomacy, and some main contributions within the research field relating to strategies of coercion are used for guidance, to important factors which could affect coercive international conflict management, as well as to additional theories which could enhance the study?s explanatory power through a combined theoretical framework. The two added theoretical frameworks are Power Balancing and a Multidimensional concept of Power. With the aid of analytical tools derived from this combined framework the conflict management is analysed within both a multilateral and unilateral setting, offering some explanation as to why international conflict management (practiced by UNSC multilaterally and USA unilaterally) has shown so little progress in regard to the conflict, as well as why one significant, though limited, result could be achieved regarding the destruction of the Syrian regime?s chemical weapons arsenal..

Background: Enterprises often refer to their employees as ?Our most valuable assets? in annual reports and other written statements. In reality, employees are seen as an expense rather than an asset in annual reports and the voluntary disclosure is often insufficient. Human capital disclosure has been discussed through decades and the latest topic in voluntary disclosure is called integrated reporting. Knowledge firms should disclose more about their employees than industrial companies due to the fact that the employees are a considerably more important asset to these types of enterprises.Purpose: The purpose of this thesis is to study the disclosure of human capital, compare the disclosures between knowledge firms and industrial companies, and study the development of the human capital disclosures between the years 2003-2013.

Svensk titel: IFRS påverkan på goodwillredovisningen.Engelsk titel: IFRS impact on the accounting of goodwillFörfattare: Filiph Andersson och Marcus HydénUtgivningsår: 201505Handledare: Titti EliassonNyckelord: IFRS, goodwill, IAS, nedskrivning Bakgrund: Före införandet av IFRS regelverket skulle företag skriva av goodwilltillgångar linjärt över en bestämd livslängd i enlighet med ÅRL. Att skriva av en goodwilltillgång med lika stora andelar varje år tog i och med planenligheten ingen hänsyn till den verkliga värdeförändringen hos den underliggande goodwilltillgången. Detta resulterade i att företag ibland även om där inte förelåg ett avskrivningsbehov tvingades till att skriva av värdet på goodwilltillgången. Problem uppstod även när goodwilltillgångarna uppvisade större avskrivningsbehov än de planenliga. Detta resulterade i att goodwilltillgångarna skrevs av i mindre omfattning än nödvändigt.

Goodwill accounting has for a long time been, and with the implementation of IFRS in 2005, has become an even bigger issue. Critics mean that reporting of goodwill impairments is subject to discretion that can be used by the managers. We have applied a study made by Carlin and Finch (2009) on Nasdaq OMX Stockholm during 2006-2012. Our study contains 50 of the 255 public companies at 2012-12-31. The purpose of the study is to investigate if companies use an opportunistic discount rate when testing for impairment in goodwill and if the relation between goodwill and net profit before taxes, goodwill intensity, is an incentive for opportunism.

This is a study of predictions made by the press during the financial crisis in Asia in the autumn of 1997. The study includes a qualitative, quantitative and comparative analysis of the Swedish newspapers Dagens Nyheter, Svenska Dagbladet and Dagens Industri. In the last chapter a quantitative analysis of the newspaper Finanstidningen, that today no longer exists, has also been made for comparative reasons. A theoretical framework is also set in the study to explain how the predictions can affect the economy. The quantitative analysis shows that 2/3 of the texts in the traditional morning papers Dagens Nyheter and Svenska Dagbladet included predictions about the crisis from an Asian or global perspective, while only 1/3 of the texts in the financial newspapers Dagens Industri and Finanstidningen included such predictions.