Från litteraturen påverkar införandet av Web Services hos 25 storföretag och 3 myndigheter i Sverige. Undersökningen utfördes genom en enkät där motivations- och problemfaktorerna indelades i tre kategorier: innovation, organisation och miljö/omgivning och dessa graderades sedan på en femgradig skala. Den viktigaste kategorin enligt respondenterna var organisation. Dessutom lämnades möjlighet till att lämna egna faktorer och kommentarer. Inom kategorin innovation graderade respondenterna som högsta motivationsfaktorn att Web Services fungerar bra ihop med kommande standarder och som näst viktigast faktorn fördelar med plattformsoberoende.

Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.

This two years master?s thesis in Library and Information Sciences aims to investigate and put the services of 118100 Svar På Allt (SPA, an SMS mobile question and answer service) and Fråga biblioteket (FB, a library operated e-mail reference service) into the context of the reference encounter. Questions sent to SPA and their subsequent answers are analysed, and part of these questions are forwarded to FB for comparative studies. Both of the formats are compared to the reference encounter as a whole. The framing of the question originates in the assumption that there may be a need for further negotiation of the questions submitted to the aforementioned formats.

Concurrently with higher demands on comparability between companies, all Swedish listed parent companies are guilty to apply international accounting standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial instruments. The purpose of this thesis is to study differences in the interpretation of IFRS 7 Financial instruments: Disclosures between Swedish life insurance companies, problems ? if any ? that associate with the recommendation, the recommendation?s effect on accounting and the attitudes towards IFRS amongst the Swedish life insurance companies.

On March 1, 2012, Google introduced its new privacy policy which is applicable to all Google services. This means that search history may be saved by Google indefinitely and may also be associated with the specific account during the first 18 months. We assume that few people read this policy and we have hypotheses that a deeper knowledge of the contents of the privacy policy affects how users perceive Google as a company and/or the usage of Google services. In this study, we have conducted surveys at the IT University of Gothenburg, to investigate how many participants that have read or possess some knowledge of the privacy policy. We have found that very few participants claim to have read the privacy policy.

The purpose of this essay was to inquire how workplace conflicts are managed at a number of public social services offices in south-western Skåne. This essay's main research questions were: What organizational factors determine how conflicts arise and are managed in a work environment? To what extent are such factors prevalent at the above-mentioned social services offices? Are certain conflicts typically prevalent in the public social services? If so, what are they? How does the workplace in question manage the conflicts that arise? The inquiry was conducted among the staff of three public social services offices, applying the vignette method. According to previous research, certain system conflicts are typically prevalent in public sector organizations, which adversely affect the work conditions of social workers at the organization's professional level. Two examples each of this conflict type and of interpersonal conflict were included in the inquiry.

Social enterprises make up one of the groups of participants that provide welfare services financed by public funding. The object of this study is to describe and analyze from a theoretical point of view which conditions, in what fields, by which division of responsibility and finally through what decisions these social enterprises are allocated a place in the market for social welfare services. The company that has been the object of study offers services in the field of social welfare and in employment. In the study a triangulation of qualitative methods has been used: studies of literature on the subject, recurrent interviews and observations and also reviews of documents. The results have been analyzed from theories on the space available on the market for social services, on social economy and on social capital in the form of strong, weak and bridging bonds.

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

The aim of this study is to understand and describe school staff´s view on the legal obligation to report child maltreatment. With this approach I will get a better understanding how child maltreatment can be caught up in the Swedish community. Previous research shows that school is one of the authorities who report most children to social services. Previous research indicates that cooperation between school and social services reduces the time of the investigations, and gives a better understanding of what is to be reported. The result shows that a functional cooperation between school staff´s as well as between school and social services is important for children to be caught up in the community.

In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

Marlot Company Limited is a company in the sector household services. It is a new company where the owners, and also the clients, felt that the company was in need of a distinct platform where they could communicate with their current and prospective customers. The assignment was to create a platform consisting of a graphic profile and a Wordpress site for the company. The graphic profile's task was to distinctly profile the company in the market, and visualizing the conceptions that the company wants to be associated with. The purpose of the Wordpress site was to create a showcase for Marlot towards their customers, and thecompany itself could manage after completion.These two products have been created with the help of a pilot study which included an analysis in which the competitors in the market has been scanned, and reports of the household services sector has been studied.

Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

The purpose of this study is to explore professionals? view on why men purchase sexual services with a focus on heterosexual prostitution where the man is the buyer and the woman is the seller. To achieve the studys? purposes and to be able to examine professionals? views a qualitative approach is taken with semi-structured interviews. Six professionals who work or have been working in the organisation KAST (Buyers of sexual services, own translation), who are situated in Malmö, Gothenburg and Stockholm, have been interviewed.

The purpose of this essay was to study how school welfare officers cooperate with other school staff, regarding children in vulnerable positions, and how the school staff apply their obligation to report to the social services if they have concerns regarding children at risk, according to the law of social service, SoL.We have especially focused on questions concerning cooperation, both between the school staff, and between the school and the social services. We also wanted to identify some of the restraining factors and dilemmas that could come up during the process of reporting children at risk to the social services. The study was based on qualitative interviews with ten school welfare officers from the same municipality.Our conclusions of our study are that there exists a well-developed cooperation between several organizational levels, including the school welfare officers, other professions in the schools and the social services. There were though opinions among the school welfare officers that they wanted to increase their professional claims in relation to the school nurse, due to their larger competence in talking to children. Regarding the formal responsibility to report to the social services, a majority of the school welfare officers felt they had access to the support they needed from both their principal and the students healthcare-team, and that they were not left alone in the process..

The financial crisis in 2008, effected companies around the globe and forced them to change their operational strategies, in order to survive. Companies with international links needed to consider external effects and due to that adapt their strategies on a global level. Demands for goods and service were decreasing and companies could only manage the cost during a recession to not face bankruptcy. Organisations need to reconsider their optimal strategy as this will determine their future outcome when managing a crisis as the one in 2008. British Airways - Air Cargo is a global company with an international network which serves about 80 countries, with about 200 destinations.