Background and problem - Integrated reporting is a hot topic today and is predicted to be the future of companies? external reporting. In December 2013 a new framework on integrated reporting was released and one part of the framework concerns governance and how it supports the organization?s value creation. A recent study on integrated reporting in Sweden showed the area of governance to be poorly reported.

As the past century?s technological development has progressed the Swedish boreal forests have transformed into dense, highly productive, homogenous and coniferous forests. The area around Saxdalen in Ludvika municipality has long been dominated forests which have been heavily worked since the 18th century. There are in Ludvika 119 000 hectares of productive forest land. Around 70 percent are owned by forest companies and 20 by private forest owners.

InledningIFRS-regelverket infördes 2005 och det har påverkat fastighetsbolagens redovisning.Branschen har genom organet EPRA tagit fram egna mått som kan användas för utvärderingoch analys av fastighetsbolagen. Studien skall belysa dessa skillnader och forskningsfråganlyder: Hur påverkas redovisningens relevans när man fokuserar på branschspecifika mått kontramått enligt IFRS, för fastighetsföretag?MetodMetoden som används för att hitta intressant data att analysera heter ?Lens model?. Metodenskall avspegla hur en expert analyserar ett företag, först tittar man brett på företaget i sin miljö,sedan studerar man företaget enskilt för att till sist gå ner på enskilda poster i räkenskaperna.Teoretisk ReferensramHuvudteorin är Agencyteori. Teorin skall förutse vissa beteenden som rationella individer gör nären individ är tillsatt för att maximera vinsten åt en annan.

Background: The Swedish Parliament passed a law change in late 2010, suspending the former requirement for all Swedish incorporated companies to have an auditor. The new limit values allow the smallest incorporated companies to dismiss the auditor of the company (or not appoint one in the case of a newly started company). The opinions of abolishing mandatory audit vary, and little research has been done post to the law change. However, a new situation has arisen, meaning the optional choice of voluntary audit, for some companies.Aims and research questions: The aim of the thesis is to examine the reasons behind voluntary audit in Sweden, as well as what value companies, having chosen audit, see in their auditor. The following research questions have been used in order to fulfill the aim of the thesis: ?Why do small private owner-led incorporated companies in Sweden voluntarily choose audit?? and ?What value does the voluntarily chosen auditor add to the companies??Methodology: The research questions were formulated after reviewing relevant literature and scientific articles regarding the topic of voluntary audit, as well as the recent law change in Sweden.

Earlier the regional social insurance office was exposed to critisism because of bad administration and a lack of providing public service. Among other things the regional social insurance office was attacked because of long investigation hours and indinstinct working methods and was blamed for not being able to solve the unhealth in the society. This lead to the reformation of the previous regional social insurance office into a government authority Agency on the first of Januari, 2005. Extensive organizational changes were made so that regional social insurance office could handle the demands and become a uniform public administration. I have made a qualitative study where the purpose was to se how the changes affected the public administrators and I focused on their participation and willingness to change.

Christianity has for a long time played a significant role in the Swedish school system, which can be seen in the syllabus of the course religion in 2011 where Christianity got a special status and the Christian alignments were explicit named. The aim of this essay was to see whether, and if so how, Christianity and its three alignments ? Catholicism, Orthodoxy and Protestantism ? had developed a greater impact in religion textbooks for grades 7?9 adapted to Lgr 11 compared to Lpo 94 and partly to see if there had been any changes and to what extent. The main question concerned whether Christianity had a greater impact in religion textbooks adapted to Lgr 11 than Lpo 94 and how Christianity could be seen as culture-religion. The sub-questions concerned whether there was any differences in what Christianity is and to what extent Christianity were represented in religion textbooks, but also if any difference to what range the three alignments where represented. The study consisted of six religion textbooks for grades 7?9, where three were adapted to Lpo 94 and three to Lgr 11.

AbstractTitle: Brand communication ? An analyze of Borka and BayIcons communicative labor in relations with WJOS. (Varumärkeskommunikation ? En analys av Borka och BayIcons kommunikativa arbete i relation till WJOS)Number of pages: 53 (55 including enclosures)Author: Johan LarssonTutor: Göran SvenssonCourse: Media and Communications Studies CPeriod: Second term / autumn 2007University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/aim: The purpose of this essay is to study how two small Swedish clothing companies, Borka and BayIcon, manage their brand communication. Brand communication includes work with target groups, brands, media and finally communication in a bigger perspective.

AbstractThe Municipality Council decided in 2010 to develop a comprehensive energy efficiency strategy with financial and methodological support from Energimyndigheten (The Swedish Energy Agency). The strategy should include 3 major parts: an inventory of the 2009 energy use defining the current situation, the 2014 and 2020 goals for energy use, and an action plan for goal achievements. According to Energimyndigheten, the strategy must include all municipal administration premises, vehicles, and all majority-owned companies (as Laholmshem, the municipal housing company).The report describes the inventory work in order to obtain the 2009 energy use and the sources of information used. The inventory values are used as the base year values for the 2014 and 2020 goals. The inventory showed that information about the vehicles is dispersed in the municipal administration and no clear structure exists with respect to mileage and fuels used.

Variations in fertility have caused a problematic situation in Sweden among other European countries. According to the Council of Europe we are facing an economic and demographic challenge, when the baby boomers of the 1940?s are retiring. Economists have for a long time studied the connection between economic factors and fertility, and several studies have found a correlation between business cycles and birth rates. This connection is again of current interest 2008, when a financial bubble bursts at the same time as a baby boom occurs.

The aim of this dissertation is to examine why smaller municipalities[1] in Sweden experience difficulties when implementing the 16 environmental objectives that are designed to solve Sweden's environmental problems.The theoretical framework used for this dissertation is implementation theory which provides three conditions that need to be met in order to have a successful implementation.  These three conditions have shaped the research questions that examine if Torsby municipality has the "understanding," "ability" and "will" needed to implement the decision correctly.  The dissertation employs a case study method to examine why Torsby municipality has experienced difficulties implementating the target: programmes and strategies for planning, which is an interim target to environmental objective number 15: A good built environment.  Qualitative text analysis and interviews with politicians and civil servants from Torsby municipality and the county administration board of Värmland have been conducted in order to answer the research questions.   The material used for this dissertation is mostly from the government bills that are the foundation of the Swedish environmental policy and the documents and reports about the environmental objectives that the National Board of Housing, Building and Planning (Boverket), the Swedish Environmental protection Agency (Naturvårdsverket), and the Environmental objectives council (Miljörådet) have released.The result of this dissertation supports previous research which has shown that smaller municipalities have problems implementating the environmental objectives due to a lack of financial resources. This dissertation also shows that the problems can be due to a lack of understanding the purpose of the objectives.  This leads to a lack of political will to implement the objectives.  Since the municipalities do not have the political will to implement the objectives the appropriate resources needed for a successful implementation are not appointed and therefore the municipalities are not able to fully implement the environmental objectives. [1] Municipalities with less than 20 000 inhabitants..

On commission of the County administrative board in Värmland County a method was developed for analysis of the occurrence of artificial land use at lakes and watercourses. With artificial land use is meant land significantly affected by man. Two bases have been used to carry out the analysis. In one of the analysis the vegetation database and in the other GSD¹-Marktäckedata (land cover data) was used (this method has been used by County administrative board in Jönköping County).The analysis comprises all watercourses within Alsterälven river basin. The digital water bodies are created by the Swedish Meteorological and Hydrological Institute on the basis of GSD-Översiktskartan (general map).

Gender is one of several factors that affect our society. According to the National Agency of Education and the values of Lpf 94, the school should communicate and counteract gender stereotypes. However, there is no demand for gender knowledge in the syllabus for Civics in upper secondary school.The purpose of this study is to investigate how two teachers work with gender in Civics education, with main focus on working practices. In addition, I wanted to investigate which conceptions students in upper secondary school have about gender in education. The method used is interviews.

The Swedish Animal Welfare Act say that all milking cows must have access to pasture in summer time. That was a gift to Astrid Lindgren o her 80th birthday from the Swedish Government. Sweden is a predecessor in animal welfare, but how well do we live up to these big expectations? In this thesis I will examine how well the pasture for milking cows works. I have been interviewing farmers with milking cows and people in the business. I have also been searching information on Internet, and using the library of Alnarp. Cows that are kept on pasture are exposed to different kind of parasites, but on the other hand they run a smaller risk to getting acetonemi, pareses and udder infection. Veterinary Pierre Nordmark means that cows on pasture are more healthy then cows kept inside all summer.

 BakgrundI november 2010 avskaffades revisionsplikten för små aktiebolag i Sverige. Anledningen till lagändringen var att regeringen ville sänka kostnaderna för små bolag, samt att regeringen ville att Sveriges lagstiftning skulle harmoniseras med EU:s lagstiftning. Regeringen menade att bolagen efter revisionspliktens avskaffande skulle använda den insparade kostnaden till att köpa andra tjänster från revisionsbyråerna.SyfteSyftet är att beskriva hur den avskaffade revisionsplikten för små företag har förändrat kundunderlaget och tjänsteutvecklingen för några utvalda revisionsbyråer. Vidare är syftet att beskriva vilken betydelse revisionsbyråerna anser att revisionen har för de små företagen.MetodI uppsatsen har en kvalitativ metod använts. Intervjuer med 6 olika revisionsbyråer i Sundsvall har genomförts.

Aims: Patient associations have been around for some time and research has shown that such associations can influence society, politics and how diagnoses are thought of. This study is a comparative analysis of two patient associations in Sweden. The first association called Attention represents people diagnosed with neuropsychiatric disorders such as ADHD. The other association called RSMH represents people diagnosed with mental illness such as depression. The aim of this study is to explore the social and political agenda of these associations and to explain their relation to biological, psychological and social models of explanation.Method and theory: The method used was a qualitative document analysis using documents produced by the associations themselves as well as documents from media and politics.