This study deals with the compulsory reading of the public announcements in churches during the eighteens century. The focus is on the diocese of Skara. The ambition to make a comparison between the parish of Skara and the parish of Gårdstånga, earlier investigated by Elisabeth Reuterswärd, failed due to few archives from the parish of Skara. My study takes a broader perspective of the signification of the announcements to the reverends and to the churchgoers. It was an obligation to the reverend to read, collect and save the announcements and the churchgoers were by law obligated to go to church every Sunday.

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.

There is an increased pressure for firms to provide the financial market with additional information. Such disclosure is attached with different kinds of costs. In spite of these costs, and in spite of increased mandatory disclosures, firms choose to voluntary disclosure financial information to analysts and others. This indicates that firms also benefit from providing additional information. The subjects of this study is 431 annual reports from firms listed at the Stockholm Stock Exchange for 2002 and 2005 and the objective is to survey factors that can explain variations in firms? voluntary disclosure.

Background: Enterprises often refer to their employees as ?Our most valuable assets? in annual reports and other written statements. In reality, employees are seen as an expense rather than an asset in annual reports and the voluntary disclosure is often insufficient. Human capital disclosure has been discussed through decades and the latest topic in voluntary disclosure is called integrated reporting. Knowledge firms should disclose more about their employees than industrial companies due to the fact that the employees are a considerably more important asset to these types of enterprises.Purpose: The purpose of this thesis is to study the disclosure of human capital, compare the disclosures between knowledge firms and industrial companies, and study the development of the human capital disclosures between the years 2003-2013.

Background: Enterprises often refer to their employees as ?Our most valuable assets? in annual reports and other written statements. In reality, employees are seen as an expense rather than an asset in annual reports and the voluntary disclosure is often insufficient. Human capital disclosure has been discussed through decades and the latest topic in voluntary disclosure is called integrated reporting. Knowledge firms should disclose more about their employees than industrial companies due to the fact that the employees are a considerably more important asset to these types of enterprises.Purpose: The purpose of this thesis is to study the disclosure of human capital, compare the disclosures between knowledge firms and industrial companies, and study the development of the human capital disclosures between the years 2003-2013.

During the last part of the 20th century many companies has started to build their organizations on knowledge and information instead of manufacturing of products.  Today it is easier to communicate and spread information. At the same time the numbers of untraditional employments like temporary employments and workers from staffing agencies are increasing. Many organizations have higher employee turnover now than before. This allows more people to have access to confidential information, whose spreading might cause great damage for the employer.

Syftet med uppsatsen är att utvärdera huruvida upplysningsplikt enligt Redovisningsrådets utkast till rekommendation ?Ersättningar till anställda? medför att tillräcklig disclosure angående bonusbaserade pensionsavtal uppnås. Uppsatsen har som utgångspunkt investerarens perspektiv och beslutsanvändbarhetssynsätt. Undersökningens ansats är framförallt normativ. Detta eftersom syftet är att utvärdera, vilket innebär att samtidigt som vi beskriver RRX uppmärksammar vi eventuella brister och kommer med förslag till hur användbarheten av informationen kan förbättras.

This study is aimed at finding out how nursery and pre-school teachers carry out their obligation to report suspected child abuse, and their views on the issue. The study was alsoa imed at highlighting any difficulties teachers might have when dealing with children who arem istreated. In addition, the study examines the impact on teachers and children when thet eachers decide to either report or not report abuse.The main issues addressed by this study are:  Are pre-school and nursery teachers aware of their duty to report suspected child abuse and what are their opinions regarding this duty?How do the teachers claim they behave if obliged to report and what difficulties dothey encounter?In order to find the answer to these questions, qualitative interviews were made with eight pre-school teachers. The empirical evidence has been put in relation to theories of action and communication as well as to previous research in the area that concerns children who are mistreated.

Background: Goodwill has been a hot and debated topic for a longer period of time. Researchers have debated how goodwill should be accounted for and have not come to a solution. In 2005 IFRS standards came which meant that goodwill no longer will be amortized according to plan, but to be put through a yearly impairment test.Problem: A number of disclosure requirements in the financial reports have been made in an effort to avoid companies to account for goodwill differently. Apparently there still is a problem of how companies account for goodwill and there are several studies in the subject. But no one has studied how it is between two different industries, which make this study interesting to execute.Purpose/questions: This study have the purpose to investigate how the industries day to day wares and health care regards the disclosure requirements for goodwill by the impairment tests.

Starting in January 2007, capital adequacy of internationally active banks will be regulated by the new Basel Capital Accord, International Convergence of Capital Measurement and Capital Standards ? a revised framework, [Basel II]. The framework introduces for the first time minimum capital requirements for operational risk and encourages market discipline of capital adequacy by initiating requirements for public disclosure of quantitative and qualitative information on operational risk exposure. This thesis examines the nature, definition, management and public disclosure of operational risk in Scandinavian banks based on regulations and recommendations presented in Basel II. We find that the models currently available for addition of operational risk to the capital requirement do not reflect actual operational risk exposure of banks.

This essay examines masculinity in the Swedish military paper Värnpliktsnytt during 1971-1991. The purpose is to study the masculine norms and the hegemonic masculinity that Värnpliktsnytt conveys during these years. Värnpliktsnytt was handed out for free to all soldiers during 1971-2010.During the 1970?s the women were only allowed on non-combat posts and in the 1980?s they more and more were included and accepted as soldiers and staff in the military. In 1989 women were allowed to apply for active and non-combat duty in all military sectors.

The purpose of this thesis is to investigate the employees´ duty of loyalty to their employer when making statements on social media networks and if this opposes the employees´ right to freedom of speech. Another purpose of this thesis is to investigate freedom of speech from an EU juridical point of view. Also a discussion concerning gender issues on this subject takes place is presented in the thesis. The questions to answer the purpose of this thesis are the following: Where is the line drawn for what an employee can publish on a social media network without breaching their duty of loyalty towards their employer?, and How does an employee´s freedom of speech relate to these types of statements on a social media network? The method used for this thesis is the classical legal method.The legal inquiry shows that duty of loyalty is a hidden clause in all employment contracts, and it must be respected by the employee.

In this paper, the legal situation regarding freedom of expression versus the duty of loyalty is investigated, this in a context where an employee makes critical statements about his employer through social media.The duty of loyalty is a part of all employment relationships and it follows implicit from the contract regardless of whether it is specified in it or not. This duty means that an employee is required to put the employer's interests before his own and avoid all situations that end up in collision of the duties. The employee may no t either act in such a way that is intended to harm the employer. This means that the employee must be even off duty careful not to appear disloyal to the employer. This may lead to that a status update on Facebook, even when made on the employee's free time, can be regarded as disloyal conduct, with the dismissal or disciplinary action as a result.Case law states that the point of departure regarding criticizing the employer must be that the employee has an extensive such a possibility to that, without that being considered as disloyal conduct.

The purpose of this paper was to examine the potential presence of a relationship between the quality of corporate financial disclosure and the volatility in stock price in the Swedish market. This was carried out by investigating the hypothesis that an accurate annual report with high information quality results in a decrease in volatility. Previous studies have been done with this approach and in some cases the above stated hypothesis was found to be true. Thus, in the absence of a perfect efficient market the level of information quality may to some extent explain the volatility in stock price. However, the result of our study gave no evidence in support of this hypothesis.

Despite the fact that the issue has been discussed for several decades, there are still no rules in Sweden mandating political parties and candidates to disclose received donations. Because of this lack of transparency, Sweden is not fulfilling some of its international obligations and has fallen behind in the international trend to increase the transparency of election campaign finance. The lack of disclosure rules in Sweden has led to extensive criticism, most notably from the Council of Europe´s group of states against corruption, Greco, who criticized Sweden in light of the guidelines on the subject from the Council of Europe. At this writing, a new proposal for disclosure rules is being prepared at the Department of Justice, DoJ. The proposal is to be presented in spring 2013.