Swedish accountants are, amongst other laws, controlled by a couple of so called duties. One of those is the professional secrecy, which guarantees the safety of company secrets and other important information that the accountant needs to know but shouldn?t tell anybody. Since 1999 Swedish accountants also need to follow the regulations of the reporting duty. In short, this means that in some cases of suspected crime within a company, auditors are obliged to report this to the authorities.

The current debate regarding organizational strategies for sustainabledevelopment is influenced by the theory of global governance. Decentralizedstructures of the global society are taken to use in the realization of a sustainabledevelopment. New roles of transnational networks and partnerships raisesquestions of the ability of global governance to co-ordinate and implement longtermsolutions without assistance from centralized and hierarchic structures basedon government. The aim for this thesis is to illustrate the current conditions forwell-functioning networks of sustainable development and examine therelationship between global governance and government. Issues of participation,decision making and compliance are examined by a case study of the Marrakechprocess, a global process to support the implementation of sustainableconsumption and production.

Introduktion: Såväl samhälle som stat ställer krav på att företag ska ta ansvar för vilken påverkan verksamheten har på människor och miljö. Företag upprättar hållbarhetsredovisningar för att kommunicera graden av ansvarstagande till omvärlden. Även fast utformningen av hållbarhetsredovisningar är frivillig finns det olika riktlinjer för att se till att det som redovisas är relevant. En metod är att föra dialog med företagets intressenter. Åsikter om företag och verksamhetsaktiviteter kan skilja sig beroende på vem man frågar.

Under de senaste 20 a?ren har born global-fo?retag, som fenomen, sta?tt i rampljuset fo?r forskning. Detta fenomen anses av vissa forskare strida mot tidigare ka?nda internationaliseringsteorier. Uppsalamodellens fo?rklaringsgrad fo?r born global-fo?retag har da?rmed blivit ifra?gasatt.Fra?gesta?llningen som denna uppsats har som ma?l att fo?rklara a?r om ett born global-fo?retags internationalisering fo?rklaras av Uppsalamodellen? Om inte, hur kan man utveckla Uppsalamodellen till att a?ven inkludera born global-fo?retag?Fo?r att underso?ka forskningsfra?gan har det genomfo?rts en granskande litteraturgenomga?ng, en sammansta?llning av born global-fo?retag samt en fallstudie.

AbstractTitle:Sustainability reporting- For whom and what? What is the opinion of analysts, consultants and fund managers on sustainability reporting?Level:Bachelor thesis in business administration, 15 university creditsAuthors:Nils Johansson and Hannes ThomasfolkSupervisor:Sarah PhilipsonDate:20140108Keywords:Sustainability reporting, value relevance, stakeholder theory, signaling theory.Purpose:The purpose of this paper is to study how different professional groups in the Swedish financial market in 2013 use sustainability reporting and explore how professional groups look at the future development of sustainability reporting.Limitations:The study focuses only on organizations that are members of SWESIF.Method:In this study we chose a multiple case study design, inspired by well grounded theory. The study's empirical data was obtained through ten semi-structured interviews with analysts, consultants and fund managers.Results and conclusions:It was revealed by the study that companies producing a sustainability report demonstrates transparency and are perceived as a company that is aware of risk, both economic risks as well as external risks. The study also shows that among the study's respondents, there is a strong belief that sustainable business in the long term is a good investment. The study also indicates that this is no concrete evidence of an association between the use of sustainability reporting and either increased or decreased profitability.

Our goal with this paper is to see how male and female sport is described through a gender perspective in the newspapers O?rnsko?ldsviks Allehanda and Aftonbladet (Sportbladet).Is there any difference between male and female sport reporting? Are the different sexes described in a certain way? How are they described? Do men and women get as much space in the sport-pages of the newspapers? And are there any differences or similarities over a ten year period?To look on some of these factors we have been doing a quantitative- and qualitative analysis of data. The quantitative analysis to show patterns that could be easy to count. For example we looked if the article was about men our women, what sport, whom had written the article and how much space the article were given. This to easy estimate if there was any differences in the sports reporting.

AbstractPurpose/Aim: The aim of this essay is to paint a picture of science news reporting in the Swedish Public Service science programme, vetenskaps-radion. Key issues to be adressed are: What areas in science are prioritised? How much of the total broadcast time are devoted to each area? Are there any differences in reporting between weeks? How well does the swedish science radio match common interets? Are the news in the form of short ?soundbites? or are they more lengthy in-depth?Material/Method: Quantitative analysis of radio programmes. The variables used are based on the different major areas in natural sciences.Main results: This study shows that most broadcast time is devoted to news regarding biology and medicine and that the news rather are in the form of short snippets of news than more lengty in-depth stories. This is put in light of how journalistes tend to present news and that the subjects involved has to relate to peoples everyday lives.

Intresset kring miljö och etik samt vilket ansvar som företag tar har växt allt mer bland olika intressentgrupper. Utvecklingen har lett till att information kring hållbarhetsarbete och ansvarstagande kommit att redovisas och informeras ut till intressenter via en hållbarhetsredovisning. Allt fler svenska företag, främst större, har kommit att ta stöd av ramverket Global Reporting Initiative (GRI) och dess riktlinjer G3 vid denna typ av redovisning. För att uppnå meningsfullhet kring hållbarhetsarbetet och redovisningen av detta är det viktigt att engagera sina intressenter i företagets verksamhet, något som kan göras via en intressentdialog. Funderingar kring intressentdialogens Vem? Hur? Vad? och Varför? uppstod.

The Swedish Aviation Safety Authority has decided to standardise a classification system for reporting deviations found in inspections. The purpose of a classification system is that similar deviations always should be reported in the same way since this will enable better decisions regarding different risk areas. The inspectors are therefore constrained to use a standardised classification system and are not free to use their own words when reporting deviations. A hierarchal classification system with predefined phrases is in aviation referred to as taxonomy. Taxonomy is already in use when reporting accidents and incidents but not when reporting deviations found in inspections.

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?.

Today the talk about global warming and climate change are on top of the public agenda. There for schools and schoolbooks also debate the issue of global warming. A newcomer on the school stage is the sponsored school materials that studies show to be a growing phenomenon. In a debate like that of global warming which is filled with uncertainties and so much political and economic interest, I find it interesting to study how these schoolbooks talk about the issue.In my study I have tried to analyze and compare how school materials for primary school discuss the phenomenon of global warming. I have compared two different types of schoolbooks.

Syftet med föreliggande studie var att undersöka samband mellan global self-esteem, fysisk aktivitet och social kroppsångest. Vidare var syftet att undersöka skillnader mellan kön, ålder och fysisk aktivitet angående global self-esteem, self-perception och social kroppsångest. 171 försökspersoner deltog i studien genom att svara på en enkät, besående av instrumenten Physical Self-Perception Profile (PSPP) (Fox & Corbin, 1989) och Social Physic Anxiety Scale (SPAS) (Hart, Leary & Rejeski, 1989). Resultatet visade negativa signifikanta samband mellan fysisk aktivitet och global self-esteem och även mellan global self-esteem och social kroppsångest. Däremot fanns inget signifikant samband mellan fysisk aktivitet och social kroppsångest.

Global warming is generally recognized as one of the major environmental challenges we have to face in the near future. The students in school today are the ones that will have to deal with the consequences of it tomorrow. That is why education about it is so important. Previous research shows that students believe that environmental issues in general are important problems to be solved. I this study I tested students in grade twelve, in four different schools in order to find out what their level of knowledge about global warming is, how worried they are about it and if there are any correlation between their knowledge and their level of worry.

Denna rapport handlar om framtagandet av en webbaserad rapporteringsplattform för Sandvik IT. Uppsatsen bryter ner och illustrerar de delar i processen som krävs för konverteringen från en dokumentbaserad till en webbaserad rapporteringsmetod genom att utgå från Sandvik IT?s rapporteringsscenario. Den dokumentbaserade rapporteringsmetoden utgörs av Excel och den webbaserade av Reporting Services. Många implementeringstekniska delar som kan vara av intresse för utvecklare tas upp.

The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).