ÄMNEVilken information om Corporate Social Responsibility lämnas i årsredovisningen av svenska företag? Hur följer företagen riktlinjerna Global Reporting Initiative och UN Global Compact? Vilka motiv kan företagen ha för att lämna information om CSR i årsredovisningen?SYFTESyftet är att rekapitulera studien ?Corporate Social Responsibility - vilken information lämnas i årsredovisningen av företagen på Stockholmsbörsens A-lista?, Göteborgs Universitet 2005, genom att kartlägga och jämföra CSR-redovisningen hos de företag från den dåvarande A- listan som idag är noterade på Stockholmsbörsen. Utifrån en utarbetad checklista skall undersökas vilken information som företag lämnar samt vilka skillnader som finns mellan företag och över tiden.GENOMFÖRANDEUndersökningen bygger på kvantitativ och kvalitativ innehållsanalys av årsredovisningar. Årsredovisningarna har analyserats efter en utarbetad checklista som bygger på indikatorer och principer från GRI och UN Global Compact.SLUTSATSERStudien visar att det råder stora skillnader mellan företag och den mängd CSR-information de publicerar i sin årsredovisning. Sedan 2004 har en svag ökning skett av mängden information som redovisas, denna ökning återfinns främst inom branschen industri.NYCKELORDCorporate Social Responsibility, Global Reporting Initiative, UN Global Compact, årsredovisning.

The study seeks knowledge about the Swedish euro-scepticism and about the work of the Swedish euro-sceptical Members of the European Parliament (MEPs). How do they work in an environment where the norm is to have a positive attitude towards a future federal state of Europe? How do they regard their own situation and possibilities to make a change?The study includes a debate on today's Swedish euro-scepticism as background. My finding about the MEPs? work is that their way of acting in the European Parliament does not distinguish from other MEPs? in large.

The aim of this thesis is to give an insight to how work is being pursued within Swedish SMEin the clothing industry. Furthermore we investigate how efforts can proceed withenvironmental questions in a quest for sustainable development and bring clarity in thedifficulties that occur. Through the use of company examples and a description of how theywork we wanted to give stakeholders knowledge in what resources and procedures that areused today on the market. The function of the report is moreover to provide Swedish smalland medium-sized clothing enterprises suggestions and directions of how to advance withinsustainable development.In our theoretical frame we have chosen to administer the theories that we found suitable forour study. Seen from a perspective of sustainability we have thus applied the theories ofstakeholder and legitimacy, an analysis model for a company?s actions in environmentalquestions and the theory of SME which describes a small or middle sized enterprise?s fivecompetitive variables.The empirical frame we acquired for this thesis is presented in three chapters.

The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put together to develop how the ongoing reporting should be ended with an annual report. 2013 is the year to choose between K2 and K3-regulations in smaller, unlisted companies.

The main purpose of this essay is to study the Swedish labor law concerning employees who are, aspire to be, or are expected to become parents, both men and women. Thereby accomplishing a gender perspective on the issue at hand. The study also take in to account the laws issued by the European Union, and their impact on the Swedish law system, so as to gain an international perspective. The laws regarding parental leave, both Swedish and European, involve protection for workers from being treated in a less favorable way than someone in a comparable situation, as employers are forbidden to disfavor any employee or job-seeker in basically all situations in the work place or in a recruiting context, if the disfavor is in any way related to the parental leave. The only situation where an employer is allowed to disfavor an employee regarding his or her parental leave, is if the disfavoring is a necessary consequent of the employee?s absence.

Corruption is a very broad definition which is not easy to define. It happens due to the phenomenon?s complexity and its many different forms and syndromes. Before fighting corruption it is therefore necessary to find its roots and form. Furthermore, many countries aspire today for a better democracy but find visible barriers on their ways in a form of corruption i.a.

The aim of this thesis is to examine expressions of power and racism in news reporting about the district of Rinkeby, Sweden, in two major Swedish newspapers. News articles are examined using Norman Fairclough?s three-dimensional model for critical discourse analysis. The discourse theory has also been complemented with theories of media in relation to power, ideology and racism. The study has shown that news reporting about Rinkeby largely focused on stereotypical subjects such as violence, social problems and crime.

In past decades information technology has changed the conditions of organizations, not at least within the industry. Advanced IT systems have become a fact in order to cope with rapid changes in the market and to effectively manage an organization?s knowledge. When organizations became more flexible and customized expectations from customers and stakeholders also become higher. These expectations and guidelines are documented in a company?s management system, which can be designed differently depending on what standards the company chooses to implement.

The aim of this thesis is to study perceptions around the freedom of movement of workers within the EU before and after its enlargement in 2004, both on a Swedish and a European level. I have chosen to conduct my study using a discourse analysis as a structure for my theory and method. Theories based on previous research have also been used. My material consists of Communications from the European Commission, Swedish Command Papers as well as a research report. One of the main findings is that at a Swedish level, there is concern about how the free movement of workers will affect the labour market and welfare system.

Purpose: The purpose of the investigation is to give an insight to hot the EU legal environment in the field of vertical relationships influences the competitiveness of the 2nd tier of the automobile industry. Conclusion:It follows that European legislation has succeedded in raising the competitiveness by breaking down the powers of the predominantly more powerful companies that the 2nd tier players do business with and by giving companies sufficient leeway to act. The comment must be made here that serious problems due to a power misbalance might still exist yet are not uncovered. In the course of my research I have found a lack of issues in my subject field. These problems however would have a more structural and economical cause, dealing with these problems would fall outside the boundaries of the competence of European competition legislation.

The European Court of Justice, the ECJ, has the governing function in the Union as a guardian of law and justice. Even today, with a Union of 15 memberstates, statistics show that the ECJ and the Court of First Instance have increasing difficulties in fulfilling their tasks. This situation is chiefly a cause of an increasing number of cases raised. Due to this, profound changes have to be made in order to preserve common lawagreements in a future expansion of the Union. The purpose of this paper is to exam which changes the Courts have to make in order to meet an increased amount of cases that an enlarged Union would mean..

This bachelor thesis is a study of the European Union as a role model in the world. Its main focus is to answer the question ?In what respects did the European Union (EU) work as a model at the establishment of the African Union (AU) and the Union of South American Nations (UNASUR)?? By doing so it hopes to shed some light on how other unions in the world contemplate the EU. The method is partly theoretical and partly empirical. In the theoretical part, the thesis discusses in what respects the African Union and the Union of South American Nations might and might not be similar to the European Union.

This essay gives the reader an overview of the different problems and issues a landscape architect might meet, in the process of planning and realizing an eco-village. Its aim is to stimulate new ideas, based on the traditional, present and future working field of landscape architects. The essay does not claim to cover all imaginable aspects of social sustainability within an eco- village, but refers to the presented sources for further in-depth reading. Although the original focus has been on physical planning, the interviewees? words have been of big importance, and to a certain extent changed the constitution of this essay.

The high debt levels experienced in European Countries have lead to academic interest in the deficit bias -the tendency for governments to run budget deficits and accumulate debt. In part one of this thesis a surveyof the economic literature on the origins and solutions to the deficit bias are conducted. The proposedinstitutional solution to the deficit bias in the form of Fiscal Policy Councils (FPC) are outlined and existingEuropean FPCs presented. Based on the works of Calmfors and Wren-Lewis (2011) the EuropeanCommission (EC) is defined as an FPC. Based on this survey, two hypothesis are formulated: (1) theforecasts of future macro-economic events and fiscal performance will differ between the national FPCs andthe national government.

SammanfattningIntroduktionEtt antal skandaler hos företag som Enron och Parmalat har visat på ett behov av tydligare regler för revision. För EU men även internationellt är införandet av revisionsstandarder ett sätt att införa harmonisering och jämförbara regler inom revision. Resultatet har blivit att EU infört International Standards of Auditing (ISA) som gemensam grund. I Sverige har den anpassats och översatts men används under benämningen Revisionsstandard i Sverige, RS.Tidigare utfördes revision i Sverige under vad som då kallades revisionsprocessen.SyfteSyftet med studien är att visa vad införandet av RS inneburit och hur det påverkat revisorernas arbete, vilka skillnader det är mellan RS och RP. Den delstandard vi kommer att lägga mer fokus på är RS 570.MetodVi har utgått från att först studera gällande texter och regler, vad som fanns skrivet i RP och RS, samt debatter i branschtidningar.