Bakgrund: Under slutet av 1900-talet uppstod ett intresse bland svenska företag att redovisa miljöinformation. I dag finns endast lagstadgade krav på att företag som bedriver tillstånds- eller anmälningspliktig verksamhet enligt miljöbalken skall ange detta samt ett antal andra relaterade uppgifter i årsredovisningens förvaltningsberättelse. Miljöredovisning är annars inte reglerat enligt svensk lag och det finns inte inom området någon enhetlig praxis. Hur redovisar de börsnoterad företagen miljöinformation? Följer de lagens krav? Använder sig företagen av de riktlinjer och standarder som finns, vid utformningen av sin miljöinformation?Syfte: är att undersöka hur svenska börsföretag 2004 har redovisat miljöinformation i sina årsrapporter, samt eventuella separata miljö- eller hållbarhetsredovisningar.Genomförande: Kvantitativ undersökning (dokumentundersökning) av 270 svenska börsföretags årsredovisningarResultat: De lagstadgade kraven som ställs på redovisning av miljöinformation följs illa, 69 procent bryter på något sätt mot kraven.

Futurum.kom is a collaborative marketing project with the aim of strengthening the internal organization of Länsbibliotek Sydost, Regionbibliotek Kalmar and the 25 public libraries within the southeast region. The project intends to externally build the brands of the public libraries in Blekinge, Kalmar and Kronobergs län. This thesis is a study and evaluation of the implementation and results of Futurum.kom?s first campaign "Låna dig rik" at a public library. The analysis is based on the following issues:? What goals does the library have with the "Låna dig rik"-campaign.? What is the feedback from the staff's experience of the users in terms of needs and demands?? In which way does the library choose to implement the marketing campaign and what role do the users have in this process?? What is the internal performance of the library's marketing campaign, what was the experience of the staff of the campaign?? What is the external result of the library's marketing campaign?The method is based on a case study of a single library, with a series of interviews and document analysis of written and electronic documents.

Title: What´s the problem? - A study of revenue recognition in IT-consultant     companiesProblem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result. Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies? ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange.

Inom alla verksamheter och organisationer finns det idag någon form av informationssystem. För att effektivisera, förändra och stödja verksamheten har allt fler företag valt att anskaffa ett standardsystem som hjälpmedel. Tyvärr innebär detta även att ett antal problem kan uppstå. Ett av de mest kritiska problemen som bör försöka undvikas är utebliven användaracceptans. Syftet med detta arbete var att undersöka vilka insatser som bör vidtas i arbetet med att anskaffa ett standardsystem, för att förbättra användaracceptansen.

Media har i flera år skrivit om att centrumhandeln i många städer har en negativ tillväxt. De externa köpcentrum har under den senaste tiden haft en positiv tillväxt. Under de 10-20 senaste åren så har stora detaljhandelskedjor haft som strategi att etbalera sina nya butiker i de externa köpcentrumen. När de väljer att etablera sig där så ökar konkurrensen för centrumgalleriorna. Syftet med denna uppsats är ta reda på centrumledarnas syn på situationen för centrumgalleriorna och de externa köpcentrumen i Västerås och Norrköping.Åtta centrumledare på centrumgallerior och externa köpcentrum i Västerås och Norrköping har intervjuats samt en fastighetsmarknadsutvecklare i Norrköping.

This is a qualitative study based on eight interviews, four of which have been probation inspectors and three have been external controllers, or controllers as they say, and one have been an email interview with the headquarters of the correctional treatment. The interviews have been made on probation service offices in southern Sweden.The purpose of this study is to investigate how the professionals in Probation service see their work with intensive supervision with electronic monitoring. We are interested in their work from mainly three aspects, how they look at their control, how they see the intensive supervision with electronic monitoring as collective punishment and how they work with the client's family.In our results it emerges through interviews that probation staff in general find it difficult to work with the Children Convention (CRC) and the law when it comes to intensive supervision with electronic monitoring. They mostly do not believe that intensive supervision with electronic monitoring is a collective punishment for the adults but when it comes to children it becomes a longer discussion with different arguments and thoughts.Our results have found that in comparison to prison, most people seem to find that intensive supervision with electronic monitoring is a decent punishment. Most of the professionals are aware, and think it's important to recognize, that they are in a position of power in relation to the client.In the analysis, we establish an outcome from the interviews into our theories and trying to find a connection between them..

Title: Audit teams ? what affects the efficiency?Authors: Petter Johansson and David RubinSupervisor: Andreas JanssonCourse: Dissertation Accounting, 4FE03E, 30 ECTS, Spring 2011.Key Words: Audit team, Efficiency, Team WorkBackground and problem: Theory and literature in the field of audit teams?efficiency are limited. The theory and literature that existed was not conducted inSwedish context. It was identified that no one had examined the factors thatinfluence the efficiency of the Swedish audit team's. Efficiency affects howresource-and cost-effective an auditing firm can be while the audit is performedwith quality and therefore it is of interest to be examined.Purpose: The purpose of this thesis is to explore and explain what may affectSwedish audit teams? efficiency during the work processMethod: The thesis has been based on existing theory and literature to explainwhat affects audit teams? effectiveness.

Syftet med vår uppsats är att förklara vad det är som driver de allmännyttiga ideella idrottsföreningarna in i gråzonen mellan den korrekta och helt felaktiga redovisningen.Vi valde att göra vår uppsats med hjälp av åtta fallstudier. Vi har utvecklat en egen teori som avser att förklara vilka faktorer som driver allmännyttiga ideella idrottsföreningar in i Gråzonen. Teori har vi utvecklat utifrån Positive Accounting Theory, den institutionella teorin och agentteorin. Från teorin har vi sedan utarbetat sex hypoteser som vi avser att pröva med en empirisk undersökning.Vi gjorde ett icke-sannolikhetsurval för att få med allmännyttiga ideella idrottsföreningar i urvalet som vi ansåg relevanta för undersökningen. Det innefattade att föreningarna skulle skilja sig gentemot varandra i storlek, medlemsstruktur och grundförutsättningar.

This work investigates how educationalists on a multi-cultural school work with language development of bilingually children. The children in both investigated classes have a different mother tongue which means that they have Swedish as a second language, they are bilingually. It?s relevant for me to know if there is any consideration taken for these bilingually children. If yes, then in what way? The method which is used is a two weeks observation of two classes in the third grade, complemented with semi- structured interviews with the two class teachers.

A good flow of information in organizations is one of the key aspects of how we define a well-functioning organization. The information flow could be internal as well as external between actors within as well as outside of the organization. In a logistics organization this flow of information is equally important as in any other kind of organization. In this paper we have explored information flows in logistics organizations by applying, boundary spanning and the mobile-stationary divide perspective. In boundary spanning the main goal is to erase or relocate some of the boundaries within an organization, in our case to make the flow of information internally as well as externally better.

What role should science play in democracy? Political scientists often assume that it is possible to demarcate between ?instrumental? and ?moral? knowledge, and argue that citizens and/or politicians should use their moral knowledge to agree upon political goals and then apply the instrumental knowledge of scientists to achieve them. This straightforward view is challenged by writers in science studies, who identify three major problems in the use of science in democracy: uncertainty, risk and hidden values. They suggest that these problems could be solved through citizen participation.In this essay I perform an analysis of the internal logic of their suggestion. Is it likely that citizen participation enhances the democratic decision making process so as to reduce the problems? The internal analysis shows that it is rational to advocate citizen participation by reasons of legitimacy.

The alpaca is a camelid that originate from the South American highland. During recent years it?s been possible to keep alpacas in other parts of the world. Today there is a world-wide interest in alpacas, but there is still limited knowledge about this fascinating animal. There are approximately 350-400 alpacas in Sweden in 2007.

The aim of the thesis is to identify and investigate central themes in two video artworks, Poliisi and Pink Ball, by Swedish artist Annika Larsson. Moreover it is an investigation of the configurations of violence, and an enquiring whether these works have a social-minded intention.Elements in scenery, framing and narration are analysed with the term ?crystalline regime? (régim cristallin), described by French philosopher Gilles Deleuze, which defines the artificial as opposed to the purely representational. Processes within the narrations of the two works are analysed as rituals, which leads to an investigation of an internal sign-system and to the question whether the rituals in these works have a function. Theory by French philosopher Georges Bataille is used to analyse the ritual with no external purpose, which aims at an intense experience of life.

Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.

This thesis describes the processes of establishing wind farms in Sweden. The workcontains a thorough literature review regarding both the establishing process andproject management, including complex project theory. The main part consists of theexecution of 15 interviews with organizations involved in wind farm establishment.The result of these interviews laid the foundation for a process description identifyingdifferent steps and activities in these types of projects. The outcome was thencompiled in a project model, which includes five phases and four processes.When analyzing the project of establishing wind farms from the theory of complexprojects one discovers that the amount of different requirements and stakeholdersnecessitates a systematical and dynamical project structure. Since projects are in needof different types of competences there are also many consultants and contractorsinvolved.