Objective: The study will identify where conflicts between SMEs and the Annual ReportsAct exists to find out if there is a need for adaptation of Swedish accounting to achieveinternational comparability.Method: A descriptive method was used to make the regulations in IFRS for SMEs and ÅRLequivalent and to observe the differences between the regulations a comparative method wasused. After this the conflicts could be sorted out with the help of the former so called ?IASinvestigation?.The conflicts and differences then were categorized into the approach theyrelated to, withFrame of reference: The frame for the study is recognition and valuation for collecting andanalysing the data. The approaches are presented for the balance sheet and income statementapproaches as they form the basis for analysis. Annual Reports Act, the EG-directives and theK3-projects are described as they have a central role in the background to the study andfurther understanding of the data.

Title: Global Reporting Initiative - A comparative study on compliance with the initiative's guidelines between Ericsson and Vattenfall.Authors: Peter Leidhammar, Mattias ThorénSupervisor: Bo EnquistExaminer: Margareta BjurkloSeminar Date: 2009-01-14Background and problem formulation: The interest and the requirements that stakeholders have for companies sustainability issues are becoming increasingly important. Thus more companies are increasing their work on their sustainability reports. As there are no laws governing how these are to be designed, standards have been created by various organizations that companies voluntarily can follow. Now, after the Swedish government gave them the directive to follow the GRI's guidelines the Swedish public companies have started to follow this trend. The question then stand how much the private companies' sustainability reports differ from state companies and whether this can be traced to the differences in the companies' ownership and their stakeholders picture.Objective: The purpose of the paper is:· analyze how the GRI's guidelines are followed by the two organizations· highlight differences between them from a theoretical perspectiveLimitations: This paper is limited to two companies, one company owned by the government and one privately-owned company.

The purpose of this essay is to examine clergywomen?s experience of discrimination within the Swedish church as to clergywomen?s opinions about their work and their work situation and how they handle contingent discrimination. The method used in this essay is qualitative, and in order to create an understanding of the topic we have used semi structured interviews and text analysis. Three clergywomen have been interviewed and in addition to this we have studied four clergywomen's reports to JämO regarding gender discrimination. The analysis is based upon a social constructivist perspective and Hirdman's gender system theory.

Background and problem - Integrated reporting is a hot topic today and is predicted to be the future of companies? external reporting. In December 2013 a new framework on integrated reporting was released and one part of the framework concerns governance and how it supports the organization?s value creation. A recent study on integrated reporting in Sweden showed the area of governance to be poorly reported.

During an excavation at Old Uppsala 571 raw garnets was found. In comparison with similar fragments from other sites in Sweden my aim was to prove a completely domestic production of garnets for cloisonné work. I have chosen to look at the archaeological sites of Old Uppsala, Valsta, Slöinge and Paviken and more closely at the material from Old Uppsala and Valsta. My theoretical framework has been to look at the garnets own agency in the contemporary society.Garnet cloisonné was a popular jewellery form during the Merovingian period on the continent although it came to an end in the early 7th century. It was during this time in Scandinavia a new sort of garnet, technique and paste was introduced and the garnet cloisonné was profoundly used for the gear of the elite and ritual objects.

An archaeological excavation that was made in 2016 of a Pitted Ware Culture settlement at Tr?s?ttra in the northern archipelago of Stockholm was very rich in artefacts and features. Especially unique was the over 300 fragments of clay figurines that were found. Never had so many been discovered at a neolithic place in Sweden. In Scandinavia it is only on the Finnish islands of ?land that similar figurines have been found. The aim of this study is to increase the understanding of the clay figurines of Tr?s?ttra and ?land through comparative studies.

The aim of this study was to find out if the use of the concepts ?terrorism' and ?organized crime' has changed after the event on 11 September, 2001 when terrorists attacked World Trade Center and Pentagon. In this study I make use of discourse theory in a way which is inspired by the writings of Winther Jorgensen and Phillips. Knowledge acquired through this research has been primarily generated from two Swedish Government Official Reports concerning questions arising from introducing secret police surveillance. In these reports, there are many opinions from authorities whom have given their thoughts on introducing new ways of policing which are very interesting to analyze.

AbstractArtists ? the invisible assets; a qualitative study about the view on music rights and artist brands as intangible assets within music companies.This paper is a study of what view representatives from Swedish music companies have on activating music rights and artist brands as intangible assets. Throughout the paper, a discussion is held regarding what the representatives think about activating these intangible assets. From this, we have identified and analyzed possible pros and cons to such activation.Our interest to this question was brought to us when we realized that most music companies in Sweden have intangible assets without activating them. This is, even though these are their main source of income.

The construction industry in Sweden has in the past 50 years had a low progress in efficiency. With a greater competition from construction firms from other countries, it is necessary to maintain the profit for Swedish construction firms. This is possible with a higher feedback of experience. This diploma work thesis examines how the two construction companies NCC and Skanska in Uppsala, Sweden handle experience feedback from previous projects and the extent to which the experience is spread and used in future projects. In this work, we examined directorial documents to see how employees shall work with feedback.

On September 4, 2013, two men were shot in the suburb Biskopsgården in Gothenburg. This was the catalysts to a very problematic autumn in both Biskopsgården as in another suburb, Hisingsbacka. The local media reports of the events were very through, where the newspaper Göteborgs-Posten took a leading role. It?s these reports which form the basis, the so called material of our essay.

In this essay there will be four text books from grade 1 studied, the first one are from the year 1976 and it will be going forward to the year 2012. The aim of this study is to see how the genders are depicted and represented, as well as what roles the genders are given. I do also want to see if there is a notable change in this over time. I will be doing a study based on the quantity of the contents, and I will also be doing a critical discourse analysis.The result of the study showed that there were more gender-based constructions that referred to women in all of the four books, which indicates that women are represented more often in these reading books. It is most common to portray the genders in their stereotypical roles, which again are present in society, but sometimes these roles are depart from what?s present in society.

Abstract: Title: Communication of and around internal performance reports - A study in seven manufacturing companies based in Blekinge. Authors: Marcus Harrysson and Mikael Johansson. Supervisors: Lars Svensson and Carina Svensson, Blekinge Institute of Technology Department: Department of Business Administration. Course: Bachelor thesis in Business Administration, 10 credits Purpose: Our purpose with the bachelor thesis was to investigate if there is a connection between communication of and around internal performance reports and profitability in companies. Method: Our investigation has been made at seven companies in the county of Blekinge by making personal interviews with people in both production and business departments at each of the companies. Result: We have come to the conclusion that there is a connection between communication of and around internal performance reports and profitability. Sammanfattning Titel: Kommunikation av och runt interna ekonomiska rapporter ? En studie i sju tillverkande Blekingeföretag. Författare: Marcus Harrysson och Mikael Johansson. Handledare: Lars Svensson och Carina Svensson, Blekinge Tekniska Högskola. Institution: Institutionen för Ekonomi och Management Kurs: Kandidatarbete i företagsekonomi, 10 poäng Syfte: Syftet med kandidatuppsatsen är att undersöka om det finns ett samband mellan kommunikation av och runt interna ekonomiska rapporter och lönsamhet. Metod: Vår undersökning har gjorts i sju stycken Blekingeföretag genom personliga intervjuer med representanter för både ekonomi- och produktionsavdelningen på varje företag. Slutsats: Av vår undersökning drar vi slutsatsen att det finns ett samband mellan kommunikation av och runt interna ekonomiska rapporter och lönsamhet i företag..

The main subject with this master thesis is to take a closer look on how some of the university libraries of Gothenburg have evaluated their electronic services (such as search-systems, Internet-based services, CD-ROM etc.). The information technology has made its way into the library field during the past century and needs to be evaluated and quality measured to ensure the best possible service to the users. Since evaluation of electronic services is a new area in the evaluation field, some problems has arisen in terms of choosing evaluation strategies and finding the appropriate performance indicators for the evaluation process. The main questions asked in the thesis are; - Which are the most common theoretical strategies for evaluation? - How do some of the university libraries of Gothenburg perform evaluation in practice? - How does the various strategies for evaluation apply to the context of this thesis? The results show that specific strategies for evaluation aren't used in the reports discussed in this thesis.

The aim of this thesis is to ascertain if women are discriminated in the European Parliament, and if so, how it is expressed. Our hypothesis is that female members of the parliament suffer a kind of double discrimination. The European Parliament consists of roughly one third women, but nevertheless the discrimination does not end there. According to our hypothesis women do not have the same opportunity to influence as their male colleagues, hence the double discrimination.The results of this thesis show that women are discriminated, mainly by not gaining access to the European Union's important issues, whilst the female dominated issues are scheduled on late evening and at the end of a session week. Another unsatisfactory issue was that even though half of the reports were given by women, they only received one third of the references to their reports while men received two thirds of the references.

The thesis had its starting point in the first paragraph of the eleventh chapter in the Swedish social services act, which discusses the immediate risk assessments that has to be made when the social services receive a report about a child. The thesis highlights an area that has received a lot of attention in media since the spring of 2014, when an eight year old girl was fatally abused by her legal guardians. The social services had at the time received a report about the girl but it was left unread. This tragic case has brought attention to the routines used by the social services for dealing with reports and risk assessments. This thesis was conducted through individual interviews with social workers working with children and families in the social services, with the aim to acquire an enhanced understanding of how social workers perform immediate risk assessments and what these assessments are based on.