Sustainability questions that concern the subjects of environmental and social aspects are increasing in today?s society, and therefore the sustainability report is a way for companies to show their work with sustainability development by working with a clear report and follow up. As the first country in the world, Sweden has decided, as from the financial year of 2008, that all governmental owned companies should present a sustainability report according to the guidelines of GRI. The aim of this essay was to identify and analyze actual events from a sustainability aspect for Vattenfall, from a medial perspective during the time period 2005-2009. We made a content analysis of one company?s sustainability reports during a time period of five years and we connected this to the medias reports of the company from the same period, to see if there were any connections between the subjects that media had elucidated.

Bakgrund: Enligt lagen om skydd mot olyckor (SFS 2003:778) skall en olycksundersökning genomföras vid alla olyckor i skälig omfattning i syfte att finna orsak, händelseförlopp och utvärdering av räddningsinsatsen (SFS 2003:778, kap3, 10§). Bland genomförda olycksundersökningar i Sveriges kommuner har Statens Räddningsverk identifierat en stor inbördes variation gällande innehållet i utredningarna och brister vid vidarebefordring till myndigheten för statistisk analys. Uppsatsen är därför ett led i myndighetens utveckling av stödet för datainsamlingen vid kommunala olycksundersökningar i syfte att förbättra förutsättningarna för goda lärdomar vid olyckor.Syfte: Syftet med uppsatsen är tvådelat. Att först analysera vilka erfarenheter som samlas in av de kommunala olycksutredarna och därefter verifiera resultaten utifrån tidigare forskningsresultat.Metod och material: Med metoden kvalitativ innehållsanalys har ett urval av kommunala olycksundersökningar analyserats (n=21), där insamlade erfarenheter har kategoriserats i ett antal gemensamma teman. Underlaget (n=68) är hämtat från Statens Räddningsverk och bestod av alla vidarebefordrade kommunala olycksundersökningar mellan 2005 till och med april 2007 fördelade över 8 klassifikationer.Resultatdiskussion: Utifrån tidigare forskningsresultat har sedermera resultaten verifierats.

To create fair conditions between the majority and minorities in a cultural diverse society poses a challenge for both the makers of government policy and the political theorist. The aim of this thesis is to examine the Swedish government official reports concerning integration and minority rights, with a special interest in values and cultural rights. As a methodological tool a theoretical model that classifies cultural rights is developed and the three normative doctrines lockean libertarianism, comprehensive liberalism and multiculturalism are distinguished from the discussion about how politics ought to be in a multicultural society. Through this perspective rights and values in the official reports are identified and analyzed. The result shows three different standpoints in the reports concerning which cultural minority group they are discussing.

It is in society's interest that news is conveyed in a correct and memorable manner. News contributes to general knowledge and increases awareness of other people's life situations. Because of news the population is able to follow and be a part of the political debate. Therefore, it is important that one remembers what one has seen, both in long and in short term, i.e. memorability is a critical aspect when it comes to news.The aim of this work was to study the news form a memorability perspective, that is, how long one remembers the news after watching them.

Uppsatsen undersöker orsaker till fenomenet girting, dvs olyckor där bogserbåtar dras ned och potentiellt kapsejsar vid bogsering av farkoster. Undersökningen utgår från 14 officiella haverirapporter om girtingsituationer världen över.  Med hjälp av modellen HFACS-MA kategoriseras olycksorsakerna i en orsakskedja för att utröna vilka kategorier som är mest frekvent förekommande i samtliga undersökta olyckor. Resultatet visar att dåligt förberedda bogseroperationer (med otillräcklig eller utebliven planering och riskbedömning), brister i organisationernas dokumentation (manualer, instruktioner och procedurer), samt bristande kommunikation mellan de inblandade parterna var de största faktorerna för girting. För att minska risken för girting har rekommendationer framtagits, som bl a innefattar vikten av att hålla dokumentation uppdaterad, hålla tydlig kommunikation mellan inblandade parter under bogseringsoperationer samt planera varje operation noggrant och ge alla inblandade möjlighet till återkoppling..

The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.

This bachelor thesis is titled Who is an extremist?  - A qualitative content analysis of the agglutination of right- and left-wing groups and is written by Måns Hoffsten within the discipline of political science. This essay aims to illuminate in which way the Swedish government has tackled extreme forms of left-wing and right-wing activism during the period 1980 ? 2013. By looking at how governmental policy-suggestions and reports concerning extremism are formulated during this period this essay explores when and how the two groups first started to become a part of the same problem-representation and on what premises this is built.

The purpose of this study is to investigate whether a so-called "expectation gap" exist between the accounting consultants and their clients. The excistence of an expectation gap has already been confirmed between auditors and their clients. Interviews were conducted with both accounting consultants and managers to find out what expectations they have for each other. The factors that influence the occurrence of an expectation gap and the size of them are many but the most important factor may be regarded as individuals' different needs and requirements. The gap can be reduced or entirely eliminated by ensuring the quality of an accounting consultant's work, for example, REKO and / or that management have more realistic demands that actually can be met.

Purpose: The main purpose of the thesis is to examine the consequences of applying IAS40 on the Swedish real estate companies? annual reports. How does its application affect the companies? stockholders? capital and how do the companies solve the problems that occur due to the application of this standard.Method: The authors use both the qualitative and quantitative approaches to process the thesis. The primary data comprises of hard data in form of annual reports and the secondary data consists of the soft data as direct interviews and email interviews.Theory: There aren?t any theories on the subject.

The aim of this report is to investigate, on the basis of two consult agencies perspectives, what the possibilities and obstacles are to integrate the work with antagonistic and accident related risks. The report is based on two consult agencies where each agency´s work procedure is represented by a risk management method. The work with accident related and antagonistic risks is analysed and evaluated compared to four different components. The components are risk management process (IEC´s and FEMA´s model), driving forces, education and competence, and resources to control risk management with COSO?´s ERM framework.

The purpose of the present study was to examine effects of driver, vehicle, and environment characteristics on Collision Warning System (CWS) design. One hypothesis was made that the capability of collision avoidance would not be same among a driver, vehicle, and environment group with different characteristics. Accident analysis and quantitative analysis was used to examine this hypothesis in terms of ?risk? and ?safety margin? respectively. Rear-end collision had a stronger focus in the present study.

The purpose of this essay is to identify the costs of illness in different organizations, and compare the calculated result with the actual result in their annual reports.We collected information thru interviews with the personnel manager in the selected organizations, and used the annual reports to add necessary information.When we applied our model, we found that the selected organizations, in some cases, have a cost of illnes which is up to seven times higher than shown in their annual reports. It?s, in general, the costs that aren?t related to the salary (additional costs), which are much higher than shown.The absence of a model that calculates the costs of illnes can result in wrongful decisions. If a model would be applied in an organization, it should increase the awearness of the actual costs of illnes, which can lead to better decisions througout the whole organization.This report is written in Swedish..

The purpose of this essay was to examine whether there were any differences in social workers way of investigating boys and girls, age 13-15. The main questions we wanted to answer were; which were the factors that the social workers focused on? Did the investigations lead to a measure and if so, which one? How were risk and protection factors described and ana-lysed?To answer our questions we read and analyzed 22 reports, written by social workers 2004 at the department for teenagers and families at a social welfare service in Sweden. We came to the conclusion that there were some differences, but these were few and not extensive. Recreational activities was mentioned in a higher degree in the boys reports while health, housing conditions and network were mentioned more often in the girl´s reports.

In January of 2014 a newly founded company held a press conference in central Stockholm. The purpose of the conference was to inform about Lexbase, the largest database on the Internet with legal information about the Swedish general public. The aim of this particular paper is to use news reports about Lexbase as material to identify the theses and their types presented in Swedish newspapers, and to examine the ideology constructed and presented by the theses in the said news reports. The questions asked in the paper are 1. What the distribution of different theses looks like and is there a type of thesis that more often invokes an implicit argumentation? 2.

The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.