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?.

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.

Aim: The aim was to investigate the ambulance nurses experiences during a specific ambulance missions that led to usage of LUCAS ?.Method: Participating ambulance nurses were randomly assigned from a total sample group of 12 women and 39 men. Five women and five men participated. Qualitative interviews were conducted, where the Critical Incident Technique approach was used. Collected interviews were valued using qualitative content analysis.Result: Interview texts were divided into three domains, 10 subcategories could be identified which were sorted into three categories.

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).

Fokus på hållbarhet i företag ökat kraftigt på senare år. Ett resultat av denna hållbarhetsutveckling är GRI (Global Reporting Initiative), en organisation som utvecklar ramverk och ger vägledning för innehållet i företagens hållbarhetsredovisningar. Svenska Regeringen på initiativ av Maud Olofsson var först i världen med att kräva att alla svenska statliga företag, från och med räkenskapsåret 2008, ska upprätta en externt granskad hållbarhetsredovisning i enighet med GRI:s riktlinjer G3.  Den här studien syftar till att undersöka hur de svenska statliga företagen har påverkats av regeringens nya krav. Studien innefattar en undersökning av sju statliga företag som idag redovisar hållbarhet i enighet med GRI:s riktlinjer. En kvalitativ fallstudie har använts för undersökningen. Efter intervjuer med företagen kan det fastslås att det nya regeringskravet till viss del är en kostsam process.

The 17th October 2014 the Swedish Armed Forces (SwAF) introduced an intelligence operation in Stockholm archipelago after receiving credible observations regarding illegal underwater activities. Following the data collection and associated analysis it could be stated with certainty that a foreign submarine had violated the Swedish territorial waters. Media depend on SwAF to provide them with accurate information due to the confidentiality in these matters and the general area of investigation is therefore how the actions of the Swedish Armed Forces, in the submarine incident 2014, were portrayed in the Swedish media. Newspapers and blogs of defense policy represent the media and the thesis is based on the theories constructed by Graham Allison, the rational actor, organizational behavior and governmental politics. Furthermore, it is relevant to examine if there are any similarities or differences in how the submarine incident is illustrated, and what may be the reason for any possible occurrences.

The aim of this study is to examine how the public responds to the journalists? use of subjectivity in the reporting of broadcasting news. The investigation is a qualitative study based on nine interviews with respondents in ages of 21 to 25 from different parts of Sweden. After showing five examples of news reporting with a subjective approach, the respondents gave their look on the use of subjectivity. The theoretical frame of the investigation is founded on the theory of framing (de Vreese, 2005; Entman, 1993) and the discussion concerning the terms objectivity and subjectivity (e.g.

This study investigates whether auditors affect the tendency to report correct taxes for small companies. Since November 2010 the smallest companies in Sweden are no longer obliged by law to have an appointed auditor to perform the former yearly audit. The auditor shall during the audit, amongst other tasks, investigate whether the audited companies follow Swedish law, and report them if they do not. The presence of the auditor might influence the actions of companies to act according to law, and reduce errors in the reporting. Errors regarding tax reporting will result in a revised tax decision if detected by The Swedish Tax Agency.

The purpose of this work was to research how baby nurses define the concept child maltreatment and how they conduct themselves to mandatory reporting.The central questions were; How do the baby nurses interpret the concept child maltreatment and which children do they consider comprehending the concept?What are the reasons that children are maltreated according to the baby nurses opinions?Do the baby nurses apprehend that they meet children that are maltreated in their work?How do the baby nurses interpret the mandatory reporting and what course of action do they use when they suspect child maltreatment?Nine baby nurses were interviewed. The material was analyzed with the help of a phenomenological method.The participators idea of the concept child maltreatment was focused on observing signs from the child and concrete actions from the parents. The outcome of this concept is that the participators categorization is neither or nor. The participators knew about the mandatory reporting and they did a further interpretation because they focused on the risk of the child.

The 17th October 2014 the Swedish Armed Forces (SwAF) introduced an intelligence operation in Stockholm archipelago after receiving credible observations regarding illegal underwater activities. Following the data collection and associated analysis it could be stated with certainty that a foreign submarine had violated the Swedish territorial waters. Media depend on SwAF to provide them with accurate information due to the confidentiality in these matters and the general area of investigation is therefore how the actions of the Swedish Armed Forces, in the submarine incident 2014, were portrayed in the Swedish media. Newspapers and blogs of defense policy represent the media and the thesis is based on the theories constructed by Graham Allison, the rational actor, organizational behavior and governmental politics. Furthermore, it is relevant to examine if there are any similarities or differences in how the submarine incident is illustrated, and what may be the reason for any possible occurrences.

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

This paper aims to explore the relationship between financial risk and ESG scores in order to assist investors in making investment decisions. We investigate the hypothesis that there is a relationship between the ESG score of a company, and the financial risk in terms of volatility in the relevant company?s share price. The paper is grounded in sustainability reporting and financial risk. With the world facing significant changes and natural disasters, there is an urgent need for action to mitigate environmental impacts to avoid devastating consequences.

In January 2004 two members of the Pentecostal community Knutby Filadelfia in Uppsalamunicipality, Sweden, were shot by their fellow member Sara Svensson. With a qualitative hermeneutic case study as the principal method this essay takes on the task of not only investigating if and how Stockholm Syndrome can be used as a model for interpreting and understanding the violent incident in Knutby Filadelfia, but also to see if the unique characteristic of the Knutby incident can tell us something about Stockholm Syndrome as a model for understanding violence in religious movements. The material shows Stockholm Syndrome as having been present in Knutby because of among other things, a mileu, leadership and theology that supported the normalization of abuse and the enabling and maintaining of self punishment in the community. While Stockholm Syndrome still is a controversial theory this study shows that it can be used as a powerful tool in the understanding of violence in religious contexts..

The purpose has been to investigate leisure-time centers actual work on children with attention deficit disorder. In addition, the study strives to make leisure-time centers way of working, in relation to their assignments, visible. The study has also compared how the leisure-time centers work and what the research says. The survey was conducted with the help of three exploratory interviews with pedagogues and three-piece observations at the leisure-time centers. It was carried out at three different schools in two counties in Sweden.The results of the survey show that the schools are trying to create clear procedures, though the centers succeed with this in varied degrees.

 The aim of this essay is, by using tree conductive Swedish newspapers, see how thesubmarine violations that Sweden suffered during 1980s, was depicted in the Swedish press in terms of threats. Two major submarine violations will be investigated in this paper, U137-incident in Karlskrona archipelago in 1981 and Hårsfjärden-incident in Stockholm archipelago in 1982. To achieve the purpose, I use a qualitativ method and a threatperspective to answer my questions. These questions are for instance- From which nation, according to press reports, comes the threat?- What is, according to the press, threatened?The results show that the press saw the submarine violations as a major and serious threat that mainly come from Soviet Union.