In September 2008, a proposition to limit auditors? liability for statutory audit was launched by a Swedish Government official report. Auditors? legal liability in this respect has been joint and unlimited for more than 60 years in Sweden. By using a qualitative literature study method, this paper aims at discovering how the proposed change in legal liability affects the legitimacy of auditors in Sweden.

In today?s´ multicultural society increasing numbers of school librarians are faced with a relatively new target group of pupils. This group is linguistically less homogenous than previously and this requires modern adaptations of pedagogic methods.Information literacy and reading promotion are two important topics that school librarians work with. Information literacy is essential for problem based tuition and to increase it requires a well developed language. This study is focusing of the school librarians work with reading promotions.

Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.

Title: CSR and profitability in three dimensions ? practical examples, Economic Value Added and previous researchAuthors: Linda-Marie Emilsson & Martina Classon Subject: Business AdministrationDate: 2011-05-26Mentor: Krister BredmarProblem description: Scientists have for a very long time disagreed about whether or not companies should work with Corporate Social Responsibility (CSR) and if there is any correlation between CSR and profitability. There are mainly three different views according the correlation: CSR have a neutral impact on financial performance, CSR have a positive impact on profitability and CSR have a negative impact on profitability. One of the reasons behind the disagreement is the complexity measuring CSR. Scientist claims that EVA is a measure that can be used to measure the correlation between CSR and profitability.        Purpose: The intention with our essay is to find out if there is any correlation between CSR and profitability.

The public library is an institution that throughout history has been associated with anumber of social codes, that seem to be deeply rooted in the minds of the public. Thesecodes regulates how users act and interact in the library environment and as a library useryou have to obtain knowledge about these social codes.This master's thesis aims at studying how these codes are transferred to children in the earlyschool-age, how children react to the social codes and what effects they have on thechildren's development into library users.The empirical material used in this study consists of observations and interviews. Theobservations are conducted during two school classes visits to a public library and focuseson the interaction between librarians, the children and their teachers, and the interviewswere conducted with the two librarians responsible for the library visits.The theories used in this master's thesis consists of symbolic interactionism, in the form oftheories by George Herbert Mead and Erving Goffman, Peter L. Berger and ThomasLuckmanns theories regarding the concept of institutions. Another theory that's used in thismaster's thesis is the one concerning the social aspects of information literacy focusing onthe concept of epistemic communities as presented by Kimmo Tuominen, Reijo Savolainenand Sanna Talja.The result of this study is that the social codes are communicated to the children primarilyby the teachers rather than the librarians.

Title: The life is too soft to accord in to tariffs: an essay about youth and families with children who are recipients of economic support, their experience of their financial situation and the reception towards the social welfare.Author: Ana Becovic & Kerstin Olsson         Supervisor: Erik WesserInstitution: Humanvetenskapliga institutionen, Högskolan i KalmarType of Essay: Degree project, 15 ECTS                     Date: December 2008The aim for our study has been to examine how youth and families who are recipients of economic support on long term basis experience their contact with social welfare. The starting point for the question at issue has been the client's experience of their financial situation the reception and expectations towards the social welfare.In our B-level study we carried out qualitative interviews with social welfare officers to find out how they applied the "child perspective" in granting financial support and to what extent they felt that they succeeded in meeting the need of the client. The conclusion was that there is still room for improvement in this field and particularly a wish to focus more on the child's situation and development. The officers told us that they tried to pay closer attention to the child's situation through asking about the children and by visiting the families at home.They expressed awareness of the importance to a child's well being the financial situation of their family. They also expressed the need for the child to be able to take part in leisure time activities and having an active social life.In this study our research method is based on qualitative interviews.

Syftet med detta examensarbete är att utreda Uppsalaelevernas tillgång till skolbibliotek i sina grundskolor, samt hur väl integrerade skolbiblioteken är i undervisningsverksamheten. Frågeställningarna syftar till att belysa hur stor andel av Uppsalas elever som har skolbibliotek som uppfyller skollagens krav, samt i vilken grad bibliotekarier och lärare samarbetar på Uppsalas skolor. Dessutom undersöker jag huruvida utvecklat samarbete mellan undervisande personal och bibliotekspersonal ger avtryck i läsförmågeuppgifterna i de nationella ämnesproven i svenska i åk 3 och åk 5.Aktuell biblioteksforskning i såväl Sverige som Nordamerika lägger tonvikt vid att samarbete mellan lärare och bibliotekarier kan spela stor roll för elevernas kunskapsutveckling, särskilt vad gäller Literacy, det vill säga det vidgade läsbegreppet som omfattar läsförståelse och kunskaper om hur man använder information. Data har inhämtats med hjälp av en enkät som har skickats till 42 grundskolor i Uppsala kommun. Enkäten omfattar flera frågor med fritextsvar och de fylliga svaren från informanterna har analyserats kvalitativt.

2009 beslutade det europeiska fotbollsförbundet UEFA att införa regelverket Financial Fair Play Regulations, för att förbättra fotbollens ekonomiska hälsa. Detta som en följd av en allt mer ansvarslös och irrationell pengahantering bland europeiska fotbollsklubbar, med stora underskott och försenade betalningar som konsekvens. Ett avsnitt i regelverket berör de så kallade ?break-even?-kraven, som sätter begränsningar för hur stora underskott klubbar får visa upp. I vår uppsats har syftet varit att utreda huruvida ?break-even?-kraven är att anse som förenliga med EU-rättsliga konkurrensregler, specifikt art. 101.1 FEUF.

Media Literacy handlar om att vara mediekompetent. Det innebär i sin tur att kunna ta till sig information som man kritiskt granskar, ifrågasätter och värderar. Det innebär också att man ska kunna bilda sig en egen uppfattning kring informationen, kunna argumentera för den och producera ett eget innehåll där källor, resonemang och argumentation framgår. I och med de stora förändringarna av informationsflödet i samhället och den nya kommunikations-teknologin, så har behovet av mediekompetens ökat. Eftersom detta är en viktig färdighet för alla samhällsmedborgare i ett demokratiskt samhälle, börjar övning och utveckling av mediekompetensen i skolan.

Syftet med vår text- och innehållsanalys är att närmre undersöka det kostnadsfria materialet En läsande klass (2014) ur ett literacyperspektiv. En läsande klass (2014) utger sig för att vara ett verktyg för yrkesverksamma lärare att arbeta med läsförståelse genom olika strategier, dock har materialet (ELK, 2014) mötts av en del kritik från framstående forskare inom området för läsförståelse (Damber & Nilsson, 2014; i Larsson, 2014). Vår uppsats utgår ifrån ett sociokulturellt perspektiv på lärande där individen, i sociala aktiviteter med kollektivet, utvecklar sitt lärande (Vygotskij, 1978). Vidare fördjupas denna teori ur ett literacyperspektiv som beskrivs som den förmåga och kunnighet en individ innehar inom läsning och skrivning och hur denna praktiseras genom varierande skriftspråkliga aktiviteter (Fast, 2007). Insamlandet av empirin sker genom ett strategiskt urval där vi fokuserar på den inledande höstterminens arbete med materialet En läsande klass (2014) i årskurs 1.

This thesis studies whether private equity owned firms within the Swedish welfare sector distinguish themselves in terms of tax planning and short-termism from a control group consisting of other privately owned welfare firms. For the first time, the comparison is made on the entire welfare sector, between 14 matched pairs within education, health care and elderly care. We use financial metrics associated with tax planning and short-termism in sign tests to examine whether the private equity owned firms differ from our control group. The financial metrics tested are actual and paid tax rates, level of interest, book-tax gap, investments, personnel expenses per employee, and cash earnings. We find that the private equity owned firms in terms of tax planning only differ in the level of interest, while no notable differences are found in terms of short-termism..

Background: The debate about environment, labor conditions and aid to developing countries has the last years been a much discussed subject The pressure on the companies to live up to their responsibility is beginning to be noticed in the market.Purpose: To find out if a retail company investing in Corporate Social Responsibility thereby direct can effect it?s stock value. Using interviews to investigate if and how stock analysts and corporate finance professionals valuate a company?s CSR initiatives.Theoretical perspective: The description of CSR is leading to the main theory, The Brand Value Change, and the Market Hypothesis. Additionally a theory of the Consumer Buying Process and CAPM-model about financial risks is presented.Method: An event study of 30 companies to investigate if there is any change in their stock values and interviews with three professionals from the financial sector to find out about their attitude to CSR.

Studien undersöker hur 14 intervjuade ungdomar från olika gymnasieskolor i Uppsala uppfattar sitt deltagande i sociala medier på internet av typen User Created Content-kanaler (UCC), det vill säga webbsidor och databaser där det är användaren som skapar innehållet. Den undersöker även om de intervjuade ungdomarna har kunskapen att delta och bidra till utveckling av dessa användargenererade sidor.Studien undersöker hur ungdomarna uppfattar sin interaktion med andra på nätet, hur de diskuterar, uttrycker sina åsikter och vad det är de vill presentera när de använder dessa kanaler.Studien har genomförts inom ramen för en teoretisk syn på dagens kommunikativa internet som en interaktiv text där deltagarna har specifika kompetenser för att delta och bidra. De besitter en s.k. participation literacy, en form av textkompentens som realiseras och visas upp via aktivt deltagande.Studiens resultat visar att ungdomar är mycket väl medvetna om vad de gör på nätet. Ungdomarnas användande skiljer sig åt; några använder UCC-resurserna mer och andra mindre.

During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.

Investor Relations is a function used by companies to compete for capital by creating relations with investors. It is a young function, earlier practiced by the same people who had responsible for exercising the Public Relations.Investor Relations has evolved a great deal lately but there are still no concrete theories behind the function. The aim though is clear and there are literature explaining how to practice the different parts. The most research within Investor Relations uses the theory of Relationship Marketing. Lately the two authors Hägg and Preiholt have started to examine what they call Financial Marketing since Investor Relations is about relations between actors on financial markets primarily.In this paper, we examine the aspect of information in Investor Relations.