This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

AbstractThis essay is about what rights that a consumer has, after it?s been to a beauty-shop getting a treatment somewhere on her body. We were interested to see what kind of regulations that could be useful if a problem occurred after or during treatment. There are several risks with these treatments.The last decade these kinds of treatments have increased, due to people being vain and so aware about there looks. We started to investigate what type of rights the consumer generally has when it?s about a service.

In Sweden there is no legal regulation for the obligations and responsibilities between the contracting parties within the construction, civil engineering and installation sector. To clarify uncertainties regarding the liability, actors from theses sectors have agreed upon a voluntary regulation, called the General Conditions of Contract.When insurance companies want to enter the Swedish construction insurance market, they face a regulatory framework that not only regulates the construction market, it also imposes requirements on terms and conditions that must be included in the construction insurance. These terms are perceived as ambiguities and create difficulties and inhibit the ability for these insurance companies to offer competitive insurances. One of the terms that create these difficulties is the guarantee period, which is period of time starting from handing over the construction project to the employer, during this period the contractor still has the responsibility for the construction project. The guarantee period regulated by the General Condition of Contracts differs from the international use of the term both in length and in content.

This essay describes some factors that may effect small business survival in relation to becoming a supplier for bigger companies that may implement the use of EDI for electronic invoicing.The purpose of this study is to analyse and evaluate what impact may occur during the introduction of EDI between small and big business.Following on from the introduction of methods used in this study there will be a complete analysis made detailing results.From our research we have found that most small business have developed a professional working relationship between themselves and their clients.The adoption of EDI by big business has revolutionised the day to day dealings between both supplier and consumer in that EDI has empowered both chains to collaborate data in real time.In conclusion our research illustrates that in order for small business to survive the must implement EDI. The results of our study have shown that the introduction of EDI to both small and big business has had a positive outcome..

The purpose of this essay was to examine how childless homosexuals (men and women) were looking at family formation and parenthood. The essential questions were how the homosexuals felt about their own parenthood in the future and about different family constellations. We also wanted to examine how they experienced reactions from the society and what they thought about the current Swedish laws in force of adoption and insemination.We have chosen to work with a qualitative method and interviewed nine childless homosexual men and women in the age between 21 - 39 years to get some answers about the questions above.The main result from the interviews was that the homosexuals had the same thoughts like any other future parent but with a more complicated engagement. Even though they some times felt a resistance in the society against homosexual parenthood it was not a thing that would stop them from getting children..

The purpose of this essay is to examine if the judgments of accountants differ, in different cases, between the old and the new law. The method we used to investigate the differences was a combination of experimental and non experimental. Our analysis is based on a survey investigation with ten cases. These cases are produced from a model in which the accountant tests his independence. The survey was sent by mail to about a hundred accountants.

Sweden has long been nonaligned in peace with the aim to remain neutral in the event of an outbreak of war. Building confidence for this neutrality was important for Sweden during the Cold War. This placed high demands on the Swedish Navy to detect and repel violations of Swedish territorial waters. The archives, which contain the secret reports on the violations that occurred during the 1960s, have recently been opened up.The purpose of this essay is to study how the incidents that took place in Swedish territorial waters in the 1960s were managed and to examine if the handling of them was different depending on whether they were caused by the east or west side. Furthermore, the aim is also to try to categorize and interpret these measures from the two pairs of concepts of deterrence and reassurance and integration and screening.In making it possible to answer the questions, all the reports - 66 altogether - which refers to the incidents which occurred during the years 1962 through 1969, have been studied.

Title: The mortgage limitation and its impact on the mortgage marketLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Mattias Arnkvist and Magnus Vitasp PerssonSupervisor: Lars SteinerDate: 2011 ? MayAim: We have conducted this report to find out what effect the mortgage limitation has had on the mortgage market since its introduction in autumn 2010. The mortgage limitation has both before and after the introduction been a topic of discussion as it affects many and above all makes it diffucult for certain customer groups.Method: This report was written by a qualitative method. The report uses qualitative and quantitative data. The quantitative data we have in the report are printed literature in books, articles and journals as well as data taken from Internet.

Syftet med förelagda undersökning var att karlägga de krav som ställs vid återvinning av han-delsfartyg i de nya regelverk som antagits av IMO och EU med målet att åstadkomma en miljövänlig fartygsåtervinningsindustri. Fokus har legat på de krav som de aktuella regel-verken ställer på fartygsägare och fartygsåtervinningsanläggningar, främst beträffande hantering och bortskaffning av de miljöfarliga material som finns ombord på fartyg. Med dessa krav som utgångspunkt har det redogjorts för hur ett återvinningsförfarande organiseras för att uppfylla de miljökrav som regelverken ställer.Resultatet av undersökningen pekar på att det med dagens teknik och kunskap i allra högsta grad är möjligt att åstadkomma miljövänlig återvinning av handelsfartyg. De problem och utmaningar som resultatet pekar på ligger på ett annat plan än det rent praktiska, bland annat lyfts den långsamma process som implementering av regelverk är fram som en utmaning för fartygsåtervinningsindustrin.Slutdiskussionen handlar till största delen om implementering av lagstiftningen, men också om hanteringen av fartyget och de material som finns ombord, samt om definitionsfrågor rörande ägendeskap. Vidare diskuteras rollen för andra aktörer inom sjöfartsnäringen och de åtgärder som dessa skulle kunna vidta för att åstadkomma en miljövänlig fartygsåtervinning innan de aktuella regelverken träder i kraft och blir bindande.

Title: The mortgage limitation and its impact on the mortgage marketLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Mattias Arnkvist and Magnus Vitasp PerssonSupervisor: Lars SteinerDate: 2011 ? MayAim: We have conducted this report to find out what effect the mortgage limitation has had on the mortgage market since its introduction in autumn 2010. The mortgage limitation has both before and after the introduction been a topic of discussion as it affects many and above all makes it diffucult for certain customer groups.Method: This report was written by a qualitative method. The report uses qualitative and quantitative data. The quantitative data we have in the report are printed literature in books, articles and journals as well as data taken from Internet.

Rules on parental leave have over the years been the subject of several gender debates. The big question has particularly been whether a further individualization of the days should be established. Sweden is a relatively equal country but differences still exist between men and women in the labor market, such as differences in wages. A fact that is considered encouraging for this is the uneven distribution of parental leave between men and women. It has now been nearly 40 years since the introduction of the first parental insurance but we have still not achieved gender equality in working life which was the main purpose.The main purpose of this essay is to study the motives for the proposal of individualized parental leave, and in addition examine how this change of rules could impact on gender equality in the work place.

Bakgrund: I Sverige ska de statligt ägda bolagen från och med den första januari 2008, upprätta en hållbarhetsredovisning. Motsvarande skyldighet finns inte för icke-reglerade bolag, dessa kan dock frivilligt välja att presentera hållbarhetsinformation. Institutionell teori menar att organisationer inom en institution efterliknar varandra som ett reslutat av samhällets påtryckningar. Regeringens riktlinjer gällande en obligatorisk hållbarhetsredovisning för statliga bolag skulle på så sätt kunna resultera i en indirekt reglering av de icke-reglerade företagen. De undersökta bolagen i denna studie är det statliga bolaget Vattenfall AB samt de icke-reglerade bolagen E.ON Sverige AB, Tekniska Verken i Linköping AB och Mälarenergi AB.Syfte: Syftet med uppsatsen är att undersöka huruvida de fyra undersökningsföretagen kan ha påverkats av Regeringens riktlinjer för en obligatorisk hållbarhetsredovisning för statliga bolag.

Title: The mortgage limitation and its impact on the mortgage marketLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Mattias Arnkvist and Magnus Vitasp PerssonSupervisor: Lars SteinerDate: 2011 ? MayAim: We have conducted this report to find out what effect the mortgage limitation has had on the mortgage market since its introduction in autumn 2010. The mortgage limitation has both before and after the introduction been a topic of discussion as it affects many and above all makes it diffucult for certain customer groups.Method: This report was written by a qualitative method. The report uses qualitative and quantitative data. The quantitative data we have in the report are printed literature in books, articles and journals as well as data taken from Internet.

Problembakgrund: Under 1980-talet kritiserades ekonomistyrningen inomorganisationer då den ansågs vara allt för finansiellt inriktad. En ekonomistyrningsmodellsom presenterades av Kaplan och Norton, med löftet om att effektivisera och förbättra denekonomiska styrningen var balanserat styrkort. Styrmodellen fick en stor genomslagskraftinternationellt sett men också i Sverige. I början implementerades modellen av mångaprivata företag för att sedan användas även inom den offentliga sektorn.I traditionell litteratur förklaras organisationers adoption ? implementering av olika styrmodellersom ett rationellt val för att kontinuerligt kunna förbättra sin verksamhet.Abrahamsons typologi som presenteras i arbetet pekar på påverkande faktorer vidadoption av styrmodeller.

The increasing public concern regarding the government?s priorities in spending public resources puts pressure on public organisations to address quality issues in their practice. In United Kingdom both BRTF (Better Regulation Task Force) (BIS, 2005b) and the Hampton report (BIS, 2005a) highlighted management and quality problems in public organisations in UK. These reports revealed obstacles within institutions? intent to offer recommendations and appropriate solutions for agencies working with legal enforcement and control.