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.

As of 1 July 2008 the revised Swedish Code of Corporate Governance applies to all Swedish companies whose shares are traded on a regulated market in Sweden. The purpose of this thesis is to investigate whether the introduction of the revised Code has affected the disclosure practice among Swedish companies. We investigate a sample of 43 small and mid cap companies listed on the OMXS Exchange that has previously not been covered by the regulation. We develop a disclosure index, measuring the disclosure level in annual reports before and after the introduction of the Code. The results from the study show that disclosure level has not increased after the introduction of the Code.

Previous research has discussed how voluntary disclosure relates to the cost of equity capital. Theories of estimation risk support a negative association between disclosure and cost of equity capital, as empirically documented by Botosan (1997) among others. In this Bachelor thesis we investigate whether such a relationship exists on the Swedish capital market. Using the CAPM to estimate the cost of equity capital and a disclosure index based on Aktiespararen?s annual evaluation of corporate disclosure, we test a model where disclosure explains cost of equity capital.

This report is about how HDR (HighDynamicRange) can be created and used in combination with Tone mapping. This work has been carried out together with Kapsch TrafficCom AB in Jönköping.The objective of this project is to:Evaluate and investigate the effects given to pictures by HDR and tone mapping.Evaluate if the technology may lead to improvements in Kapsch?s systems.To construct a program which is able to handle some form of tone mapping or HDR-algorithm.These questions will be answered in this report:What kind of effects has HDR and tone mapping-algorithms on pictures?Can the HDR-technology give better data in Kapsch?s systems?The research method used in this report is called action research. This means the authors has investigated the technology by reading different documentations and by testing different algorithms to see what kind of result they give. The report describes some of the tests made to see if the technology is appropriate in Kapsch?s system.There is two smaller reports made by the authors which documenting some of the work.The first report describes the work with different settings for a camera to create pictures with HDR-quality.

In this paper I study how the minority group Roma appears in the Swedish media. I also look at possible similarities and differences in appearance before and after the disclosure of the Roma registration by the Swedish police in September 2013. To answer my purpose with the paper I treat the following questions:How is the minority group Roma constructed in the media before and after the disclosure?In which ways are the minority group Roma expressed in the media before and after the disclosure?I am using a discourse analytic method based on theories of construction between ?them? and ?we? and the media?s impact on social constructions and identities. By analysing twenty-eight articles from a period of one month before and one month after the disclosure the result shows that there are more similarities than differences between how the Roma are described in the Swedish media.

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 general contract law principle of loyalty between negotiators, in deliberation, leads to a duty of disclosure for negotiators. The extent of this duty of disclosure is influenced by many different factors; amongst others the type of agreement, the negotiators knowledge and opportunity of procuring knowledge. The general duty of disclosure is both a part of the contract law principle of loyalty between negotiators in negotiating a contract, and an indirectly statutory obligation, that, if neglected will lead to nullification of the agreement. The legislator has stated that the general contract law, Lag (1915:218) om avtal och andra rättshandlingar på förmögenhetsrättens område (avtalslagen), should be used to regulate negotiating of contracts, including the negotiation of contracts of employment. In arbetsdomstolens judging, additional factors have been weighed in, and the judgement is done also through the use of a concept taken from employment law, the concept of ?saklig grund för uppsägning?.

Background: Corporate Responsibility is not a new concept however in recent times more companies are starting to use different kinds of responsibility disclosures. These disclosures are voluntary and corporations may use them in the way they find suits them best. There is a lot of research in this field and there is no single explanation for what Corporate Responsibility is and how corporations should relate to it.Purpose: The purpose of the study is to examine the relationship between the controlling owners of corporations and CSR disclosure.Method: We use a content analysis and a survey study to examine the relationship between corporate controlling owners and the CSR disclosure.Conclusions: Our results show that controlling owners have little effect on the different dimensions of CSR disclosure. We have however found some differences between the different owner categories where some categories are found to use CSR disclosure to a greater extent..

Background: Corporate Responsibility is not a new concept however in recent times more companies are starting to use different kinds of responsibility disclosures. These disclosures are voluntary and corporations may use them in the way they find suits them best. There is a lot of research in this field and there is no single explanation for what Corporate Responsibility is and how corporations should relate to it.Purpose: The purpose of the study is to examine the relationship between the controlling owners of corporations and CSR disclosure.Method: We use a content analysis and a survey study to examine the relationship between corporate controlling owners and the CSR disclosure.Conclusions: Our results show that controlling owners have little effect on the different dimensions of CSR disclosure. We have however found some differences between the different owner categories where some categories are found to use CSR disclosure to a greater extent..

Several researches asserts that as teachers are responsible for the content of teaching and by formulating teaching "Why, ""How" and "What", that will also give signals to students about what is important knowledge. This essay addresses the difficulties teachers may face in terms of self-disclosure student texts and awareness of this in the design of teaching and writing tasks. Research shows that self-disclosure and self-therapy student texts exist and that teachers are experiencing a difficulty with regard to assessment and treatment.Through qualitative interviews examined seven teachers' design of any, to the student, self-disclosure information from curriculum and policy documents. Another purpose of this paper is to examine the extent to which teachers, through the information they give to their pupils, may affect the texts students submit. It turns out that the respondents are united in the belief that they, through their data, may affect the texts they receive from their students when they are the ones that control the content of teaching, and they agree that the curricula gives them a great choice for design data. The survey shows that the perception of the curriculum that will open up for self-disclosure texts differ as some of the respondents believe that the curriculum is very much about the students way to express feelings and opinions, while others believe that they may try to package this data in another purpose or exercise.

This report is about how HDR (HighDynamicRange) can be created and used in combination with Tone mapping. This work has been carried out together with Kapsch TrafficCom AB in Jönköping.The objective of this project is to:Evaluate and investigate the effects given to pictures by HDR and tone mapping.Evaluate if the technology may lead to improvements in Kapsch?s systems.To construct a program which is able to handle some form of tone mapping or HDR-algorithm.These questions will be answered in this report:What kind of effects has HDR and tone mapping-algorithms on pictures?Can the HDR-technology give better data in Kapsch?s systems?The research method used in this report is called action research. This means the authors has investigated the technology by reading different documentations and by testing different algorithms to see what kind of result they give. The report describes some of the tests made to see if the technology is appropriate in Kapsch?s system.There is two smaller reports made by the authors which documenting some of the work.The first report describes the work with different settings for a camera to create pictures with HDR-quality.

As a guitarbuilder it is an advantage if you can control and understand what is creating the character of the tone. To approach this vast jungle of variables that controls the tone in a guitar, I built two guitars and in one, guitar 2, reduced the thickness of soundboard, back and sides.The purpose was to compare the guitars and establish if there was a significant difference and what it was, in the guitars ability to produce sound. The thought was also to try the thesis: loud but short, long but moderate tone. Also if a lighter built guitar has an advantage in producing a loud but short ton and vice versa.The instruments has been examined by five guitarist, one guitarbuilder and a professor in Speech, music and hearing at KTH in Stockholm.The relative obvious conclusion is that guitar 2 is a bit louder and has a clearer base and treble but the more part of the guitarists fancied guitar 1 better. This one has got more mass fore the tone to stay alive with.

This thesis aims to describe and characterise the foreign policy change the United States has experienced towards Europe. This thesis claims that the United States is presenting a more supportive attitude today towards the development of the European Union. This more positive attitude has developed during successive U.S. administrations and has become visible since the end of the Cold War.Washington is today less ambiguous and less ambivalent towards the integration of Europe. The United States appreciate that a common foreign- and security policy in Europe is in accordance with American interests.

The EU has decided that it should be possible for consumers to get information about the origin of the electricity they buy. Therefore, there is a need to examine different systems for electricity disclosure. In this thesis two ways of disclosure have been studied:? Certificate system. A certificate system involves two parallel markets, one for trading electrical energy and one for trading certificates of origin.? Separated Markets.

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.