Bakgrund: Med eskalerande miljöhot är det självklart att alla ska bidra till ett värnande om miljön och en hållbar utveckling.Företag kan, frivilligt, utföra hållbarhetsredovisningar för attlegitimera sig inför sina intressenter. Ett bestyrkande frånoberoende part gör hållbarhetsredovisningen, som liggerutanför traditionell redovisning, mer trovärdig.Syfte: Syftet med fallstudien är att, utifrån en grundmodell och enutvidgad modell inom hållbar utveckling granska tre företags hållbarhetsredovisningar, för att i analys och slutsats urskilja om hållbar utveckling kan uppnås genom hållbarhetsredovisningar.Metod: FallstudieResultat: Med lagar som grund i all redovisning, tillsammans mednormgivande riktlinjer som exempelvis GRI, toppat med företagens vilja att konkurrera och marknadsföra sig via redovisning av miljö- och socialt ansvar, kan resultatet bli att en uppstramning av lagen i nuläget är onödig..

As a soccer coach for youths with disabilities and as active soccer players, our thoughts regarding the basic principles of sports where awakened and how it corresponds with the possibilities of disabled youths participating in club organized sports. From that thought came the idea that, with our team as the point of original we should contribute with increased knowledge regarding the experiences of disabled youths doing sports. Using ethnography and co-operative observations we have researched both including and excluding factors that contribute to the possibilities of disabled youths opportunity to do sports. We have been able to distinguish that the youths in question feel that sports can be identity-building as well as give a sense of community. The study shows that the basic principles of sports does not correspond with reality because the lack of availability is the determinant factor. .

The aim of this thesis is to examine the rights of internally displaced persons as well as finding out whose responsibility it is to maintain these rights. The questions being answered are: what policies, laws and conventions are addressing internally displaced persons in Somalia (mainly from within Somalia, UN and AU)? And; which principal similarities and differences in these documents are to find regarding what type of protection internally displaced persons can get? Whose responsibility is it to intervene if these rights and rules are not maintained? To answer these questions I have used a liberal-universal theoretical framework. The analysis is a describing case study of comparative nature between the Provisional Somalia Constitution, UN Guiding Principles on Internal Displacement and the Kampala Convention. The result shows that there are many different rights of internally displaced persons in Somalia.

The purpose of this thesis is to achieve an increased understanding of factors and considerations of importance to larger companies? purchases of tax consultancy services. Based on a qualitative case study, the thesis more specifically analyzes purchasing companies? perception of quality in tax consultancy services, how the companies organize their purchases of such services and the relationship between purchasing companies and tax consultants. The study suggests that tax consultancy services constitute a heterogeneous group of services which are normally purchased by people in charge of either accounting or tax matters in the purchasing company.

Abstract:The purpose of this study is to examine what actually makes Russia an incomplete democracy, despite of all the formal democratic institutions and legal democratic rights.The research method used for this essay has been qualitative case study, which strives to answer two research questions: Which democratic principles are not respected in Russia? How does the executive power control the political arena? The theoretical framework used for this study consists of a model based on Dahls Polyarchy theory and the Rule of Law concept. The conclusions points out that very little have formally changed in Russia regarding democratic rights and the constitution. The democratic decline is due to political manoeuvres and undue political influence. There is no proper division of power and the executive powers are not controlled by a system of checks and balances.

Denna uppsats syftar till att redogöra för och analysera internationella alternativ till den svenska avtalslagen. I år (2005) var det 90 år sedan den svenska avtalslagen tillkom. Avtalslagen har under årens lopp kompletterats med rättspraxis och doktrin och har därmed utvecklats i takt med samhällsutvecklingen. 1989 ratificerade Sverige United Nations Convention on Contracts for the International Sale of Goods, härefter kallad CISG, med undantag för del ?? som utgör den avtalsrättsliga delen.

Title: Television in the Service of the Public - a Study of the Public Service Concept(Television i allmänhetens tjänst - en studie av public service-begreppet).Author: Daniel FärnstrandAim: To describe the ideals, or principles, that the Public Service Ideology or concept of Pub­lic Service is based upon. The two main questions the paper aims to answer are thus:· Which principles should, according to the theoretical norm, guide Public Service activity?· Which principles guide Public Service television in Sweden today, according to the actual guidelines for the Public Service organization SVT? Method / Material: A study of relevant literature is carried out. Further, the actual guidelines for SVT are summarized. The normative guidelines are then also summarized, and a compari­son is made between this summary and the actual guidelines for SVT.Main results: Although a comprehensive definition is hard to find within the theoretical frame­work, a summary of the theoretical ideal is carried out.

The new accounting standards IFRS and IAS was implemented in January 2005, the purpose was to harmonize accounting standards world wide. As a result of these new rules the real estate companies are allowed to appraise real estates assets at market value. It has long been debated whether this appraisal fulfils the requirements for relevance, reliability and comparability.The paper attends to how banks control the information given by the real estate companies in the process of credit granting. As an introduction we describe the purpose of accounting and the problematic´s about appraisals with market values. Further on there is a discussion on which factors are taken into consideration when banks grant credits.The study is built on interviews at three different commercial banks.

Vårt syfte med uppsatsen var att ta reda på om KASAM-begreppet, trots att det har några år på nacken, fortfarande ses som betydelsefullt. Vi utgick från personalens perspektiv gällande KASAM's betydelse för barn 0-12 år, placerade på institution eller med någon form av insats från öppenvården. Genom kvalitativa intervjuer tog vi del av personalens erfarenheter av KASAM's betydelse för barnen, hur de arbetar och om de metoder de använder sig av , ger möjlighet att skapa en känsla av sammanhang för barnen. Vid tolkningen av vårt intervjumaterial utgick vi från tre teman baserade på våra frågeställningar. Det som framkom av materialet var att KASAM har stor betydelse för barnens välbefinnande.

Inledning: Enligt IAS 19 ska diskonteringsräntan för bestämmande av pensionsskulden bestämmas utifrån räntan på företagsobligationer. Om det saknas en fungerande marknad för företagsobligationer ska räntan på statsobligationer användas. Efter finanskrisen år 2008 ökade räntespreaden mellan dessa två räntor och det uppstod ett problem för länder utan en fungerande marknad för företagsobligationer, däribland Sverige.Syfte: Syftet med denna studie är att undersöka hur svenska börsbolags diskonteringsräntenivå har påverkats av finanskrisen år 2008. Samt vad detta har för konsekvenser på boalgens finansiella rapporter och dess annvändare.Metod: Undersökningen studerar korrelationen som sambandsmått för att mäta hur diskonteringsräntan förhåller sig till soliditeten i svenska börsbolag som redovisar förmånsbestämda pensionsplaner.Referensram: Denna del av undersökningen består av en genomgång av relevanta delar av regelverket (IFRS) samt centrala redovisningsbegrepp och principer.Teori: Teorin består av teoretiska resonemang kring accounting choice, accounting disclosure och earnings management.Resultat & analys: Undersökningens resultat visar att det finns en svag korrelation mellan och diskonteringsränta hos svenska börsbolag med förmånsbestämda pensionsplaner. Dessutom visar resultatet att svenska börsbolag inte längre har en diskonteringsränta i nivå med statsobligationsräntan.Diskussion: Diskussion förs kring hur svenska bolag förhållit sig till regelverket och redovisningsprinciper vid beräkning av sina pensionsskulder samt hur detta har påverkat intressenterna av den finansiella rapporten.Slutsats: Utifrån funna resultat kan slutsats dras att efter finanskrisen har bolag med en låg soliditet valt en högre diskonteringsränta.

The aim of this master thesis is to study the relationship between general ethics and professional ethics, to attain an understanding of which values that are given priority in the profession of the librarian regarding personal encounter towards library users. The posed questions are: How can fundamental ethical principles be understood through the view of public librarians? How can policy documents regarding librarian ethics be understood through the view of public librarians? How can policy documents regarding librarian ethics be problematized in relation to fundamental ethical principles? We used four focus groups consisting of public librarians. Three theoretical frameworks create the base of the analysis; four fundamental ethical principles, ethical guidelines for Swedish librarians and recommendations for Swedish librarians in the reference service. Three main issues emerge in the study; equalistic personal encounter where the principle of justice is emphasized but also problematized, library users? integrity which mainly coincide with the principle of autonomy and finally the librarian?s professional role which are being defined by librarian specific competence to refrain violation of the principle of injury avoidance.

The purpose of this thesis was to study Holmen?s possible future ownership, concerning their forestland in Sweden. We have compared the strategy of the present owning of forests with three different alternatives. These three alternatives are: 1) selling all the forestland, 2) establish a new company which owns the forest where Holmen is the major stockholder and finally 3) an alternative were the two northerly regions are sold. We used Holmen?s annual account from the year 2002 as a bare year and made a reconstruction of the annual account in the three different alternatives.

The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

I dagens samhälle har kommuner blivit allt mer konkurrensutsatta då möjligheterna för befolkningen att flytta har ökat. Detta har medfört att kommuner fått ökad press på sig att anpassa sig till nya förhållanden för att attrahera invånare. Nya förhållanden kan orsakas av bland annat demografisk utveckling, politiska val och konkurrerade kommuner. Därmed blir kommuners målstyrningsmodeller och hur de klarar av förändringar av intresse. Vi har kommit fram till att Falkenbergs Kommun som organisation är förändringsbenägen.

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.