The purpose of this study was to examine the differences between non-audited and audited sustainability reports and in that way indicate the significance of auditing to the contents of a sustainability report. The study was delimited to include three companies that create sustainability reports according to GRI guidelines, and also have changed from non-audited to audited reports.The study is an exploratory study where we started from companies that follow GRI's standard and who have changed from being non-assured to assured and certified. In order to examine any differences we have started out from corporate sustainability reports and with the basis of these latter gather those changes which may have occurred during the changeover. We therefore chose to conduct a literature review on each company's non-audited sustainability reports and compare them with each company's audited and certified sustainability reports. Furthermore our study has been made on the basis of an assessment model based on the concepts of materiality, completeness and comparability.The study showed that the audited sustainability reports in all companies were more focused and more detailed about the aspects GRI established for the performance indicators.

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

There is an ongoing discussion in Sweden about child perspective and child?s perspective.The municipalities? family law units are required to include these perspectives in their investigations. But how do they affect the outcome of custody investigations? This essay addresses that issue. I have looked at how much say children have and how much they participate in their custody investigations.

Ett undantag från revisionsplikten infördes för mindre aktiebolag den 1 november 2010, som berör ungefär 70 % av de svenska aktiebolagen eller 250 000 bolag. Vid kreditgivningen behöver bankerna information för att minska risken och vikten vid att informationen stämmer är stor. Revisorn är ett sätt för att bekräfta informationen och öka trovärdigheten för räkenskaperna. Detta ledde till vår problemformulering: Förändras trovärdigheten i ett bolags finansiella rapporter om aktiebolaget väljer bort revisionen? Vilka konsekvenser får det för bolagen i relation till bankerna?Syftet är att få en bild av om trovärdigheten hos ett bolag förändras då de väljer bort revisionen och vilka konsekvenser det kan få.Studien har en deduktiv ansats, vilket innebär att vi började med datainsamling och teorier.

The aim and research questions of this study are concerned about how, and what kind of, problems and subjects that citizens raise during verbal interaction with politicians and officials in the field of participatory democracy. The theoretical framework of the study dominates by theories with a positive approach towards participatory democracy, but there is also a broader discussion on the phenomenon?s strengths and weaknesses.The case in focus of the study is a specific phenomenon of participatory democracy created by the municipality of Växjö. The empirical material that is analysed is consisted of written text based on the verbal interaction from these meetings between citizens and politicians/officials.The outcome of the study shows that most of the verbal interaction was held between citizens and politicians/officials in a vertical direction and that a major part of the responsibility concerning the raised subjects is estimated to be in the hands of the latter part. In the light of under what circumstances the meetings are practised, the democratic and collective minded performance of the citizens is argued to be in good condition, despite the dominating vertical interaction and estimation of trust..

  ABSTRACTThere is a limited possibility for many of the concert-goers to go behind the stage and follow the work process with putting together a program for the concert season in a concert institution. The purpose of this study is to describe a concert institution's work with developing a concert program for each season. This is done through a presentation of the factors affecting the work. This is a descriptive essay and a case study of the Malmö Symphony Orchestra. Interviews have been made with people directly involved in the work or affected by the outcome of the work process.

The essay is written at the request of Nyköping municipality park management by PatRadestedt who wanted a design proposal for one of the five courtyards at the Tessin Schoolin Nyköping. The Tessin School is located 2 miles from the center of Nyköping and the schoolhouses approximately 900 students. To make a design proposal for the courtyard that lies atthe canteen I decided from the outset that I wanted to take some of the Tessin SchoolStudents' opinions and wishes regarding their own outdoor spaces. I had a workshop witheight students from the arts program with the image orientation in which they had to drawand tell them what they wanted to do in the courtyard. The outcome of the workshop, Iused to move forward in my future work with a concept that fit into the environment, wethen apply it in my final design proposal.

Revision är en viktig del för att samhället och näringslivet ska fungera på ett tillfredställande sätt. Under flera år har avskaffandet av revisionsplikten varit ett omtalat och diskuterat ämne.Förväntningsgapet är ett annat ämne som diskuterats och engagerat människor inom revisionen. Förväntningsgapet uppstår när företagens och dess intressenters förväntningar på revisorerna inte överensstämmer med revisorernas arbete. Detta är ett problem som uppmärksammats under de senaste åren då det uppdagats flera olika företagsskandaler. Syftet med uppsatsen är att skapa en större förståelse för revisorernas arbete och vad som menas med begreppet förväntningsgap.

Syfte: Syftet med uppsatsen är att utifrån en intressentmodell granska nyttan av revisionspliktenför samhället samt näringslivet. Intressenterna blir i detta fall Ekobrottsmyndigheten,Skatteverket och små och medelstora företag. Hur små och medelstora företag ser pårevisionsplikten kommer analyseras och alternativ till revisionsplikten kommer även attbehandlas.Avgränsningar: Uppsatsen behandlar endast Skatteverket, Ekobrottsmyndigheten ochnäringslivet. Från näringslivet väljs två företag som författaren vidare undersöker.Metod: Undersökningen riktar sig mot två intressentgrupper. Representanter från dessaintressenter intervjuas i person.Teori: Teorier om revisionspliktens syfte och nytta hämtas från sekundära källor.

This report aims to study the condominium prices in central Stockholm and the factors thataffect these prices. A linear regression model was set up and data about relevant covariatessuch as floor area, mortgage rates and where the condominium is situated were gathered toassess if and how they influence the price. The raw data was processed and enhanced to gain asmuch relevant information as possible to the model. To determine the covariates? influence onthe final price, regressions were ran and various tests were performed on the output data.

Preporsition for bachelor thesis project, working from the inside and out. Emphasising spatial quality and experience, More or less ignoring form and program. I?ve had issues with these aspects in earlier project, the form or the program takes alot of place in the project. I haven?t tried this approach before, it?s an attractive thought to allow the project take a form of it?s own, enclosing those spaces i create.The initial concept was to place the pools on the ground (not digging them into the ground) making them volumes that divide and define spaces.

During the last years commercial Wind Power Turbines (WPT) has become larger regardingto the generator sizes and hub heights. Available hub heights around 100 meters is nowcommon, which has led to profitability for WPT located in forests where there normally are tolow wind speeds. The current knowledgement regarding turbulence and the variation in thewind profile for the outcome of the power production for the WPT in forests is limited.In this Master of Science thesis an investigation concerning forest located wind power plantshas been made. The purpose has been to investigate if plants located in forest perform lesscompared to wind power turbines located at more common locations.The analyses are based on statically material for determining the availability,production/generator size, production/hub height, production/swept area and how thetopography affect the production results.The analyses show that the variation in production result for WPT located in forest comparedto turbines located at other locations is small. The availability is high and the productionresults are good..

The shareholder is supposed to be indifferent if one share costs 100 SEK, or 10 shares cost 10 SEK each. In an efficient market, shares should be valued directly to new expectations as a result of the announcement of the reverse split. We investigate whether abnormal returns incur surrounding reverse split and if owner structure change.One reason for the reverse share split is that most companies have plans to imple-ment other company?s specific events in order to survive rather than to change the price range to a more attractive level. We found a negative return in the ex-day at 8,1 per cent.

Evaluation of joint swelling is an important part of the orthopedic examination and can be used to follow a patient?s progress during rehabilitation and therapy. Usually a swelling is assessed by palpating the joint but a more objective, but still easy to use, method would be preferable.This study seeks to increase the knowledge in veterinary rehabilitation by validating four different measurement tools (three recognized and one novel) for the assessment of elbow joint swelling: palpation, tape measure (circumference and figure eight measurement), slide caliper (craniocaudal and mediolateral positioning) and tonometer. This was achieved by calculating the inter- and intra-rater reliability and correlating the results from the different measurements with each other.The methods with best inter- and intra-rater reliability as well as good correlation among themselves were shown to be slide caliper with craniocaudal positioning, circumference and figure eight. Additional studies, with a larger and more diverse material, ought to investigate these methods further..

This essay examines how a group of five youths? self identities are affected by unemploy-ment, contact with the social services and by labour market interventions. In Sweden youth employment has been regarded as a social problem. Arbetslinjen that could be translated into the work model or the work line influences and is a necessity for the Swedish welfare system. With a hermeneutic scientific philosophical position the method used to examine this has been to interview the youths, in the age of 18-25, individually.