This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

This Master thesis focuses on change conditions and change ambitions in Swedish public libraries. I have chosen to focus on three libraries that participated in a much-debated developmental project sponsored by the Swedish Arts Council almost twenty years ago. The aim of the project was to enhance service-quality, increase user-influence over media acquisition and library routines, and to redefine the concept of quality in the library context. I have made comparisons of the conditions and change ambitions between the project period 1991-1994 and present day 2009. To do this I have analyzed the evaluations of the above-mentioned project and the developmental plans that every municipality in Sweden is required to write according the library-law of 2004.

This is an analysis of how the Swedish newspapers Dagens Nyheter and Aftonbladet and the English newspapers The Independent and The Guardian reported about the sexual molestation and rape charges that were alleged against the Wikileaks founder Julian Assange in August 2010. Through a critical discourse analysis, a theme- and proposition analysis and a process analysis this paper aims to investigate how the above mentioned newspapers create reality in their articles. The purpose is to shed light upon with what means the journalists through the inherited structures of the newspaper illustrate actions and events, how they let other people get visible in the text and who is described as responsible for current events.    The results of the analysis shows that Aftonbladet uses a relatively large amount of propositions and speech cues to create an image of the reality that is almost explicitly angled. Dagens Nyheter and The Independent claims a higher degree of objectivity and through micro themes with different perspectives and few explicit statements they create a reality with plenty of room for the reader to make her own conclusions. The Guardian creates an image of the world where the Wikileaks is a great force of democracy and where actions are performed by humans as well as by objects and organizations.   .

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

Background and problem discussion: Sustainability reporting has recently risen in importance and a rising number of companies choose to issue voluntary stand-alone sustainability reports. Their non-regulated nature increases the opportunity for management to angle the information in these disclosures to their own advantage. Lately the focus has shifted from examining what kind of information is provided in environmental disclosures, to analyzing how the information is presented.Purpose: The purpose is to examine if managers in the energy sector use optimistic tone when issuing sustainability reports. The aim is to find out if the tone applied in environmental disclosures is in congruence with either the environmental or economic performance or if an excessively positive tone is being used to mislead readers.Limitations: This study is limited to information found in environmental disclosures from private companies in the energy sector, issued in 2012 or 2013. Environmental performance is defined as the amount of CO2e emissions and economic performance refers to annual company revenues.Methodology: The quantification of optimistic tone is conducted using a content analysis, relying on a pre-specified wordlist and a pilot study.

To reach objectives within EU?s Habitatdirective and the national environmental objectives, more information about semi-natural pastures is required. The expression semi-natural pasture is used for pastures that during the latest time are uncultivated and unfertilized. Semi-natural pastures are important in many respects for example to conserve the biodiversity and for our cultural history. The aim of my study was to compile and calculate the area of semi-natural pastures by use existing sources of information.

Today many separated children and youth up to 18 years - children in the sense of the UN Convention on the Rights of the Child - flee from war and armed conflicts around the world. Many of them come to Sweden for protection and to apply for asylum.The aim of this study is to examine how the national Swedish news agency Tidningarnas Telegrambyrå - TT - constructs the image of separated children and youth. The main research questions have been: How does TT construct the image of the separated refugee children? The more detailed questions put to examine this main question have been: what are the issues being focused in the reporting and what discourses, voices and sources are let into the journalistic material?The theoretical perspective should be considered as social constructionistic where the basic idea is that the image of the separated child also constructs the way society looks upon them, their rights and their needs, affecting how these children will be welcomed and treated when thay arrive in our society. The empirical study is a qualitative analysis of text, produced in the span 2007- April 20th 2010.

Problem & bakgrund: Den grundläggande problematiken med etisk redovisning är att den inte är lagstadgad, därför kan företagen själva styra hur de väljer att redovisa den samt hur de värderar informationen.  Etisk redovisning är ett viktigt och aktuellt ämne som succesivt bör utvecklas i näringslivet. Detta eftersom intressenter har börjat ställa högre krav på företagen att ta sitt miljömässiga, moraliska och etiska ansvar och inte bara fokusera på den ekonomiska aspekten av företaget. Syfte: Syftet med uppsatsen är förklara vad etisk redovisning är samt att undersöka vilka faktorer som kan påverka hur företag använder sig av etisk redovisning. Metod: Undersökningen är en litteraturstudie som bygger på en abduktiv forskningsmetod med en kvalitativ ansats. Resultat & slutsatser: Efter att ha granskat lagar och rekommendationer, den insamlade teoretiska grunden, tidigare forskning och tre olika branscher inom Sverige, textilindustrin, gruvindustrin och konsultbranschen som alla har sina egna risker och krav. Slutsatsen är att de faktorer som påverkar hur företagen redovisar etisk redovisning och varför de gör detta är storleken på företaget, trovärdighet hos intressenterna samt att de andra företagen inom samma bransch väljer att redovisa etisk redovisning likvärdigt det största företaget inom branschen.Det sista målet med uppsatsen var att ta reda på vad etisk redovisning är. Etisk redovisning är en icke-finansiell redovisning som företag väljer att redovisa frivilligt för att skapa förtroende hos intressenter.

Syftet med denna uppsats är att kasta ljus över ämnet Corporate Social Responsibility (CSR). Inom detta ämne kommer fokus att ligga på det initiativ som heter Global Compact (GC), och som blivit föremål för såväl beundran som skepticism. Målet är att utröna om GC i Sverige blivit, eller är i riskzonen för att bli, en front för det som i uppsatsen kallas kulörtvätt, eller om det tvärtom är en välfungerande sammanslutning som hjälper till att sprida CSR. Frågeställning: ?Hur och vart åberopar de svenska företagen sitt medlemskap i Global Compact??, ?Av vilka anledningar ansluter sig företag till Global Compact??, ?Vilka effekter kan företagens frivilliga val av Global Reporting Initiative (GRI) som rapporteringssystem ha på de åtaganden av transparens och kommunikation som Global Compact medlemskapet för med sig?? Metod: För att uppfylla syftet och frågeställningarna används en kvantitativ och en kvalitativ metodel.

The aim of this thesis is to examine the debate in Swedish library press concerning privatization of public libraries. The aim of the thesis stems from a desire to know whether Swedish librarians, as has been alleged in contemporary right wing debate, are politically biased and adherents of socialism. The debate is analysed using the method of idea and ideology analysis, using the tool of ideal types of the ideologies socialism and neo- liberalism. As material I have chosen articles from the magazines Biblioteksbladet and DIK Forum, from the years 1989 to 2010. The reason for choosing the topic of privatization is that it is a controversial question and a topic one could expect to generate a heated debate.Four positions can be discerned in the debate.

Inledning: De senaste åren har det blivit allt viktigare för företagen att ta mer ansvar och att vara mer genomsynliga för alla intressenter. För att vara mer transparent kan företagen upprätta en speciell hållbarhetsredovisning som består av tre delar; miljö, socialt ansvar samt finansiell rapportering. De flesta av de stora och mest välkända företagen i Sverige har påbörjat någon form av hållbarhetsarbete. Det vanligaste ramverket med riktlinjer är i idag GRI (Global Reporting Initiative).Syfte: Syftet med den här uppsatsen är att undersöka om hållbarhetsredovisningar upprättade av företag som är anslutna till GRI är av bättre kvalitet än andra hållbarhetsredovisningar som är upprättade av företag som inte är anslutna till GRI, samt hur väl riktlinjerna följs av de anslutna företagen.Metod: I den här studien används en kvantitativ metod för att få en bred studie där generella samband kan hittas. Den data som används är sekundärdata i form av årsredovisningar och hållbarhetsredovisningar.

In this master thesis we are trying to investigate whether the heads of the four major Swedish banks are receiving compensation because of their own performance. We have investigated a number of parameters in the reporting and compensation description of Handelsbanken, Nordea, SEB and Swedbank and compared it to macro data.We have used publicly available information from the banks as well as macro data from 1998 to 2009.We have come to the conclusion that the revenue and profits of the banks are heavily influenced by external factors and that there does not appear to be a clear link between a CEOs actions, the reported results for the bank, the shareholder gains and the compensation for the CEO. It appears as if the bonus payments to a CEO may depend more on parameters beyond the CEOs own control than the performance of the CEO..

This essay is about the risks of reporting science through media. We have exemplified the problems with the alarm about acryl amide that came in 2002 through the diffusionist model. From the beginning it was a debate about how dangerous acryl amide is to us humans, but later on it developed to be a debate about whoever did wrong in the intermediation, because later on it came out that acryl amide maybe didn?t cause cancer at all and the scientists didn?t know how to prove if it did or didn?t. In our essay we have based our theories about how the diffiusionist model often is inadequate, with theorists as Stuart Allan, Anders Ekström and Dorothy Nelkin..

The essay deals with the understanding of the two key concepts from Sein und Zeit (SZ) mentioned in the headline, including a debate on the issue of das Man in Inquiry: an Interdisciplinary Journal of Philosophy. It is noted that reading SZ involves being simultaneously written by the work in a process of reciprocity; this entails a questioning of alleged possession of this or any work, it having been made accessible to the public by its publication.Das Man, as a concept for inauthenticity, needs a counterpart for authenticity, which in SZ is provided by Eigentlichkeit, Self-ownership.This comes into existence via ?being-towards-death?, where the caring being, as a being of possibilities, encounters its ultimate possibility death which is also the end of possibilities.The Inquiry debate, the main contenders of which were Hubert Dreyfus and Frederick Olafson, hinges on the question whether das Man should be understood primarily as ?at bottom a deformation of Mitsein? (Olafson) or ?the conformity necessary for the institution of collectively intelligible social practices (Dreyfus, in the words of his advocate in the debate, Taylor Carman). Both sides, however, give evidence of misreadings of SZ of a kind that call for an explanation. The proposal is that this could be given in an analysis of such a rhetoric of polemics that transforms SZ into a state of Vorhandenheit when making it an object of investigation by the contenders rather than such a tool for being-changed that is mentioned above.The relation between the two aspects of das Man, as oppressive know-all or as forms of established truth for Dasein, remains unsolved, however.

The way in which media discusses religion has changed over time. Due to the separation of state and church in 2000, the Swedish state to a lesser extent legitimizes its political ruling with references to religious concepts. As a result, a higher tolerance towards religious minorities can be said to have taken place. This is an ambiguous change however, where critique raised towards religious practices and expressions of minorities also occurs to a higher extent. The public debate is in large part conducted through the media, but is also seen to be produced and reproduced through the media?s discourse.