This bachelor thesis is based on the current discourse within the aid policy, whichhighlights and focuses on measurability and reporting of results within the development cooperation.The purpose of this study is to investigate how the Swedish CSOs Diakonia and Plan Sverige, bothoperating many of its activities through which Sida are directing Swedish aid, are influenced by theresults agenda in it?s work, and to investigate which impact this has on participation of the recipient.The research is based on information collected through examination of relevant text such asdocuments from the organisations, agencies and from debate articles and inquires. Together with datacollected through informant interviews with informants from the organizations this information hasbeen analyzed through a qualitative content analysis. The study show that the demands occurringwithin the development cooperation mainly generates quantitative, short term results in order tomaintain legitimacy as an organization. The focus has changed from a traditionally high reliance onthe organizations activities to instead focus on which results the organizations can present as a resultof its work.

This thesis aims to open the Pandora?s Box of hedge fund styles through an index-based style analysis. This information asymmetry is due to both less strict disclosure requirements and inherent nature of hedge funds. We employ a multiple unconditional linear regression model wherein 23 Swedish hedge funds are regressed on 10 style indices. In addition to the increased interest in hedge funds and their performance drivers, our unique approach with regressing return on return motivates this study.

Purpose: The purpose of this paper is to study the companies approach to sustainability and to examine the relationship between the report content and the sustainability efforts businesses are making in practice.Method: The study has a qualitative perspective with semi-structured interviews and content analysis as method to collect data. Three companies were interviewed; Tekniska Verken AB, Apoteket AB and Max hamburgerrestauranger AB. The content analysis was used when collecting data from the three companies? sustainability reports.Frame of reference: Legitimacy theory, Stakeholder theory, Institutional theory, the Pyramid of Corporate Social Responsibility.Results: The result showed that all companies are prepared to work for sustainable development and that they view sustainability as an integrated part of their work. The sustainability report is the basis for sustainability reporting, which is a way for companies to demonstrate to their stakeholders what they stand for and what they implement in practice.

This is a report for our thesis that was conducted as a conclusion of our bachelor degree in Business engineering at the Royal Institute of Technology (KTH). The work is done in cooperation with the firm Navigate Consulting Business Solutions AB.They have their leading expertise in Oracle E-Business Suite and has previously chosen to implement Oracle EBS R12. The modules that are planned to be implemented are general ledger (GL), accounts payable (AP), accounts receivable (AR), project module (PA), purchases, and CRM. For a consulting company like Navigate, it is particularly important to have a simple and effective time reporting process. We were therefore asked to provide new tabs with a decision-making process to determine if Oracle Time & Labor (OTL) is a useful time tracking system for their business.In order to achieve the company´s aim and objective we decided to follow a development method with five different phases.

Syfte: Syftet med uppsatsen är att ta reda på hur statligt ägda företag arbetar med hållbarhetsfrågor och hur dessa förhåller sig till affärsverksamheten.  Metod: Vi har i denna uppsats använt oss av en kvalitativ undersökningsstrategi. Vi har vidare genomfört kvalitativa intervjuer där vi har använt oss av en intervjuguide  innehållande fyra ämnesområden som knyter an till uppsatsens frågeställning. Ämnesområdena är företagets mål, tillvägagångssätt och strategier, GRI:s ramverk samt hållbarhetsredovisningens effekter och framtidsutsikter.Empiri: Vi har samlat in vår empiri genom telefonintervjuer och intervjuer på plats hos de deltagande företagen i studien. De deltagande företagen i denna studie är Vattenfall, Teracom, SAS, Samhall, TeliaSonera, Green Cargo och PostNord där vi har träffat ansvariga inom hållbarhetsområden på respektive företag.Slutsats: Samtliga företag i studien har antingen påbörjat eller strävar efter att integrera hållbarhetsfrågorna i affärsverksamheten, vilket de anser är den enda vägen att gå. Det finns däremot skillnader på hur långt de olika företagen kommit med denna integration.

The purpose of this study is to describe and analyze how health care providers, working at care facilities providing maintenance treatment programs for opiate dependence, perceive and manage the legal framework governing the treatment. The study is limited to a few particular rules within this framework which over the recent decade have been the subject matter of debate regarding i.a. their alleged lack of relation to scientific research and their frequently disastrous implications for program participants. The empirical material consists of interviews with five respondents working at four different care facilities and has been analyzed by using Lipskys theory on street-level bureaucrats as policymaking agents. The results of the study show that the rules are looked upon and dealt with in a liberal fashion and that the primary loyalty of the maintenance treatment staff is clearly directed towards promoting the well-being of their patients and helping them reach their treatment goals rather than strictly following the rules..

The purpose of this study has been to investigate how socialworkers describe their attitudes towards reporting childabuse to the police and if they make different decisions when they believe the violence to be honour related and how they handle these questions. The main questions are; How does socialworkers describe their and their colleagues attitudes towards reporting childabuse to the police and when do they believe they should report? Do they describe honourviolence as a specific kind of violence that should be lifted and in what way does it affect their work? The study is written from a legal sociologist perspective with a qualitative approach. Four socialworkers were interviewed and the interviews were analyzed with an anti-racist theory and with the theory about freedom of action.The conclusions is that the socialworkers mostly report childabuse to the police when the violence is physical. This means that children who describes to be subjected to psychological violence, including honourviolence, has poor legal security.

The accounting of today results in reports that are valued according to one kind of value.There are advocates who recommend that the accounting should be expanded by one orseveral columns, which would enable that other methods of valuation could be used. In thisessay we examine how the ?multi column reporting? can alter the outcome of a financialanalysts? valuation procedure.In this essay we used existing theories about the financial analysts? usage of information toreach the lack of information we found and which we aim to erase whit this essay. To do thiswe studied decision theories and theories regarding information processing, and by interviewswith three financial analysts. After we collected the information needed for the analyses, wethen also compared the results of the interviews with related theories.The theories about decision in this essay concern whether a decision is based on rationality,bounded rationality or irrationality.

The aim of the study was to examine individual staff experience and management of threats and violence in the acute psychiatric department for children and teenagers in Uppsala. Previous research shows that the experience of threats and/or violence is individual, and that it is difficult to distinguish between these concepts. Research shows that it is particularly vulnerable to work in psychiatry when mental illness is a cause when threats and violence occurs. Threats and violence can result in different consequences for the individual. The study is based on qualitative interviews and the material was collected in the autumn of 2012 at Akademiska sjukhuset.

The aim of the study was to examine individual staff experience and management of threats and violence in the acute psychiatric department for children and teenagers in Uppsala. Previous research shows that the experience of threats and/or violence is individual, and that it is difficult to distinguish between these concepts. Research shows that it is particularly vulnerable to work in psychiatry when mental illness is a cause when threats and violence occurs. Threats and violence can result in different consequences for the individual. The study is based on qualitative interviews and the material was collected in the autumn of 2012 at Akademiska sjukhuset.

Hållbarhetsredovisning är ett frivilligt åtagande för företag och är en vidareutveckling av miljöredovisningen. Redovisningen ges i flera dimensioner för att skapa en starkare grund och trovärdighet samt för att ge en helhetsbild. Denna redovisning utgör miljörelaterade, etiska och sociala förhållanden samt den ekonomiska utveckling som är knuten till dessa. Parallellt med att miljö- och hållbarhetsredovisningspraxis utvecklades under 1990-talet och början av 2000-talet har allt fler modeller, rekommendationer och riktlinjer lanserats av olika organisationer och individer. Till skillnad från den finansiella redovisningen finns det ingen uttömmande lagstiftning för hur ekonomiska, miljömässiga samt sociala och etiska aspekter ska redovisas.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

Idag är det mycket uppmärksammat av både akademiker och användare att information från traditionella finansiella redovisningar inte är tillräckliga för att motsvara de krav som både externa och interna intressenter ställer på mer innehållsrika rapporter. Marknad och intressenter efterfrågar information om ekonomiska, miljömässiga och sociala aspekter, vilket har lett till att allt fler företag upprättar en hållbarhetsredovisning. Hållbarhetsredovisning syftar till att skapa en hållbar utveckling och ses som ett verktyg eller en möjlighet för företag att lämna information om dessa tre aspekter och det leder till ett ökat förtroende för företaget och dess verksamhet. Syftet med denna uppsats var att beskriva hur företag inom basindustrin i Norrbotten tillämpar hållbarhetsredovisning. Studien genomfördes genom en fallstudie av fyra företag för att beskriva hur de tillämpar sin hållbarhetsredovisning.

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.

Global Reporting Initiative (GRI) är en oberoende internationell organisation som utfärdar riktlinjer för företag att följa när de upprättar en hållbarhetsredovisning. Den svenska regeringen beslutade att lagstadga hållbarhetsredovisningen för statliga företag. Lagen började gälla den 1 januari 2009. GRI innehåller tre nivåer, A, B och C. Genom att företagen får hållbarhetsredovisningen bestyrkt av en oberoende granskare får de ett plustecken bakom bokstaven.