The purpose of this essay was to identify the primary stakeholder in aid organisations, by which we mean whom they make their annual report for, and to analyse if there were any differences considering the design of their Annual Reports depending on which their primary stakeholder is. The method we used to explain the choice of primary stakeholder and the differences in the Annual Reports was a multiple case study. The collected data came from telephone interviews with 23 representatives from aid organisations and a review of Annual Reports. The results were analysed through pattern matching. We found that aid organisations do not have a primary stakeholder as in incorporated organisations.

The natural disasters of recent time have caused the people of Sweden to donate very large amounts of money to different fundraising organizations. With this in mind, we found it interesting to examine the extent of disclosure in the Annual Reports of the Swedish fundraising organizations. Thus, the purpose of this study is to identify which factors that influences the extent of disclosure of accounting principles in the Annual Reports of Swedish fundraising organizations. To fulfill this purpose we conducted a content analysis of 149 Annual Reports from Swedish fundraising organizations. To help us explain the levels of disclosure we applied stakeholder theory, institutional theory and legitimacy theory.

The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-Annual Reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-Annual Reports from 2008 and 2009 data.

Purpose: The main purpose of the thesis is to examine the consequences of applying IAS40 on the Swedish real estate companies? Annual Reports. How does its application affect the companies? stockholders? capital and how do the companies solve the problems that occur due to the application of this standard.Method: The authors use both the qualitative and quantitative approaches to process the thesis. The primary data comprises of hard data in form of Annual Reports and the secondary data consists of the soft data as direct interviews and email interviews.Theory: There aren?t any theories on the subject.

The purpose of this essay is to identify the costs of illness in different organizations, and compare the calculated result with the actual result in their Annual Reports.We collected information thru interviews with the personnel manager in the selected organizations, and used the Annual Reports to add necessary information.When we applied our model, we found that the selected organizations, in some cases, have a cost of illnes which is up to seven times higher than shown in their Annual Reports. It?s, in general, the costs that aren?t related to the salary (additional costs), which are much higher than shown.The absence of a model that calculates the costs of illnes can result in wrongful decisions. If a model would be applied in an organization, it should increase the awearness of the actual costs of illnes, which can lead to better decisions througout the whole organization.This report is written in Swedish..

The purpose of this paper was, on the basis of the association?s Annual Reports, to describe appropriate key performance indicators for non-profit associations. The purpose was furthermore to study how the associations show their goal-attainment. The research was delimited to contain the second category of non profit associations, which include sports associations. The authors choose three non profit associations, which according to the law, shall draw up Annual Reports. The three ice hockey associations HV71, MODO Hockey and Frölunda Hockey Club, were thereafter chosen on the basis of those delimits.

This study is based on an ongoing debate regarding the Stockholm Stock Exchange, which centers around the possible abolition of quarterly reports. The purpose of this paper is to contribute to this debate by examining how the relationship between financial reports and stock price correlates. The study's methodological approach is based on the Capital Market Research frame-work in which an ERC model and an extended model are used to measure the relationship. Three hypotheses were formed to categorize the direction of the study, these categorizations treats the differences in impact between quarterly and Annual Reports on stock price, as well as differences in impact as a casual effect of company size and seasonal sensitivity. The results of the study show that quarterly reports have a stronger impact on the share price than Annual Reports.

Background: To maintain or increase the trust in the market, companies can disclose more voluntary information in the Annual Reports. According to prior research the annual report is the primary source of information for small shareholders and investors. Thus, it is of interest to investigate why companies chose to report the voluntary information inquired by this group. Purpose: We investigate some company-specific factors to decide whether these determine the extent of voluntary information, particularly inquired by small shareholders and investors, in the Annual Reports of listed Swedish companies. We also aim to discuss underlying causes for our result.

The purpose of this master´s thesis was to investigate the role and function of the Annual Reports of public libraries: for what purpose are they put together and how are they evaluated and utilised. The study presents different views on the structure and content of library Annual Reports. Focusing on a specific public library and its municipal administration, the authors identify and describe problems and possibilities regarding the library Annual Reports. The study also provides a general view of their occurrence, their addressees and the importance attached to them.In a review of current literature on accounting and activity reports the authors place the Annual Reports of public libraries in a wider context. The study also presents two current models of performance measurement - the Intangible Assets Monitor and the Balanced Scorecard - which were developed in the private sector, and the authors discuss their relevance when applied to public libraries.Data were collected both in interviews and by means of a questionnaire.

Background: Sweden is a country with 30 million memberships in different non- profit organizations. In total these organizations employees about 400 000 people, through employment and voluntary work. The complete turnover for non- profit organizations is 100 billion Swedish crowns per year. It has only since 2001 been compulsory to follow the Swedish account rules BFL and ÅRL. Trade unions are one type of non-profit organizations with the main purpose to care for the interest of its members concerning their working condition.

Background: Resources that are hard to put a value on and cannot be classified as assets in the balance sheet as well as the development towards the information society has led to an increasing need and use for voluntary information in the Annual Reports. The increase of voluntary information can foremost be seen in the field of human resources.Purpose: The purpose of this thesis is to describe the development of voluntary information about human resources in the annual report of a number of Swedish quoted companies. The purpose is also to see if there is a difference in the development between manufacturing companies and service companies.Method: Six manufacturing companies and six service companies were chosen from the Stockholm exchange A-list. Using both a qualitative and quantitative research method the Annual Reports of the chosencompanies were studied for the years 1995, 1997, 1999, 2001, and 2003. A model consisting of seven categories; health, diversity, recruitment, staff turnover and comfort, benefits and motivation, education and competence development, was developed to clarify were the development took place.Conclusions: After finishing the study one can tell that the amount of voluntary information about human resources in the annual report has increased even though the percentage share of the total annual report only has increased appreciably for manufacturing companies.

Our essay treats the use of the annual report when it comes to marketing. Today there are many different ways for companies to reach out with their different messages; the thing that caught our interest was if the annual report is such a way.The annual report is an external accounting report which task is to give information to interested parties of companies. The annual report can be used to examine if the company has followed and achieved their goals. In other words it?s an important source of information that can be found about a company, which different interested parties can take part of for analyze.

The aim of the study is on basis of Peters and Waterman?s factor of success, to examine the successful companies, Ericsson and Huawei, and to analyze the R&D and positioning strategies of the companies.To accomplish the study we have used a case study using interviews and Annual Reports to collect data. Three persons have been interviewed, two from Ericsson and one from Huawei. All Annual Reports from the year 2004 until 2011 have been reviewed.Our finding is that Ericsson and Huawei do not, according to Peters and Waterman?s model, fulfill all factors of success and their R&D strategy varies depending on the situation and which knowledge the company already possesses and needs.

Annual Reports are by many considered to be companies primary way to inform their world where the CEO's words are read most carefully by shareholders. The purpose of this paper is to examine the design of the CEO's words in Annual Reports in light of the financial crisis in 2008. The study seeking explanations for change, similarities and differences in the various texts based on three themes which are results, future and confidence. In this qualitative study five CEO's words are explored by means of a discourse analysis, all from large Swedish industrial companies listed on the Stockholm Stock Exchange. Some of the results shown is that the CEO tends to talk about the company's results in a self-serving manner and CEO speaks more aboutm the results before than after the crisis.

Annual Reports are by many considered to be companies primary way to inform their world where the CEO's words are read most carefully by shareholders. The purpose of this paper is to examine the design of the CEO's words in Annual Reports in light of the financial crisis in 2008. The study seeking explanations for change, similarities and differences in the various texts based on three themes which are results, future and confidence. In this qualitative study five CEO's words are explored by means of a discourse analysis, all from large Swedish industrial companies listed on the Stockholm Stock Exchange. Some of the results shown is that the CEO tends to talk about the company's results in a self-serving manner and CEO speaks more aboutm the results before than after the crisis.