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).

The aim of this study was to gain a better understanding of resource schools 1 as a human services organization and institution, based on teachers and principals? perspectives. The purpose of resource schools is to provide the students tools and resources to enable them to return to the regular school within two years. The study also aims to examine more closely how this objective applies to the studied resource schools in the studied municipality, as well as highlighting the success factors and barriers that exist to achieve the goal. Previous studies show that this kind of differential practice tends to become a permanent solution.

Sweden has one of the best elderly cares in Europe and the Swedish care work is also one of the best in terms of quality, compared to other European countries. In recent years, higher demands have been set on the care work and the number of privatizations of public services has increased. In 2009 a new law came into force, the Act on System of Choice (LOV) which increased individual?s right to a greater participation and a free choice in the selection of health and social care providers. This paper aims to highlight the impact of the law, system of choice.

Background: Accounting of intangible assets have increased during the last years which have created a debate about if trademarks should be accounted as assets with the uncertainty of the value in mind. Valuation and accounting of trademarks are of interest for accountants and investors. These should be able toget information about the assets that are of importance for the company. A solid brand can be of great value for a company, which should be accounted for. Purpose: The purpose of this master is to examine the function of the brand in the different companies in the study and map the definitions that the different companies have of brands.

The aim of this study was to examine how the new established phenomenon of ?Internet drugs? causes challenges to organizations, both individually and in relation to collaboration. The study is based on qualitative semi-structured interviews with representatives from three organizations - one youth police unit, one medical addiction centre and four units working within social services. The theoretical approach that was used is theory about human service organizations, theory about collaboration and new institutional organizational theory. A conclusion is that the current drug classification is problematic and mainly challenging for the organizations that focus on prevention work and early interventions.

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.

It is said that concepts of organizational management can pave the way to success. This is not accurate and it is something that will be shown in the following study. Its most prominent conclusion is that the valuation governance to some extent has an impact on the formal structures, but that it had no further effects on the employee?s way of work. The purpose of this study was to investigate how the valuation governance is applied in Medley AB and the meaning of it.

Children that are taken care of for institutional care by the social services are unprivileged as a group. When society takes over the parenting role, it forces local governments and other accountable authorities to guarantee these children satisfactory support and good care according to each child's needs. The aim of this thesis is to analyze and discuss problems with implementation in policy processes when authorities incorporate. From the normative standpoint of legal security and the United Nations Children's Convention, this thesis investigates the consequences of interaction between two Swedish supervisory authorities for the social services: Socialstyrelsen and länsstyrelserna. To fulfill the aim I will investigate the approach taken by the authorities and the work division between Socialstyrelsen and länsstyrelserna.

Utvecklingen på kapitalmarknaden de senaste åren har gjort att fondbolag blir allt större ägare på den svenska börsen. Att de blivit stora aktörer medför ett ansvar att agera som ägare. Undersökningen ämnar beskriva hur och varför bankägda fondbolag utövar sin ägarstyrning idag samt, beskriva ett möjligt framtidsscenario vad gäller ägarstyrningens utveckling. Resultaten i studien bygger på personliga intervjuer med tre bankägda fondbolag samt olika intresseorganisationer. Undersökningen har kommit fram till att fondbolagen engagerat sig i ägarstyrning av tre anledningar: storlek, avkastning och samhällsutveckling.

The aim of this master's thesis is to describe the management of free Internet resources in three Swedish research libraries. With the starting point in the increased quantity and importance of these resources, together with reflections on the change of the concept of collection, the thesis shows how and to what extent these freely accessible Internet resources are being integrated in the day-to-day work with collection development. It also elucidates the problems with the free Internet resources from the research libraries points of view. The study is based upon analyses of collection management literature and qualitative interviews with librarians at the chosen libraries. The thesis shows that the research libraries still have not come very far in their work of integrating the free Internet resources in their collections.

Sustainability is today a current topic and companies are more or less forced to work with it even though it contradicts the historical role of companies, which is to generate a profit for shareholders. In recent years there has been a rising interest from banks to work with sustainability but research has shown a growing dissatisfaction among customers even though banks are spending a lot of money and time working with sustainability. This shows that there is an asymmetry between how the banks act and what their customers demand. The purpose of this paper is to create an understanding of how business customers perceive banks´ CSR-reports by investigating customers? interest in these reports.

I have done a qualitative literature study, in which the data consisted of descriptions of drug abuse in ten social inquiry text documents (that also are applications for institutional care) concerning teenagers. Social welfare secretaries representing two social welfare offices in Malmö, has written the text documents. The purpose of this essay was to examine thedescriptions and, if possible, try to make out and describe stereotyped themes and patterns depending on gender. To obtain the purpose of this essay I searched for answers of the following three central questions:- What appears to be the social welfare secretary's purpose in describing the teenager's drug abuse?- How is the parameter gender related to the descriptions of drug abuse in the social inquiry text documents?- How are other possible gender-stereotyped descriptions of the teenager related to the descriptions of drug abuse?In the analysis of the descriptions, which where the foundation of the study, I found patterns in describing drug abuse depending on gender.

The purpose of this paper is to create an understanding of the negotiation process behind the decision of who will stay at home with a sick child and to develop the knowledge of the mechanisms considered to affect the negotiation process, in particular, the mechanisms likely to contribute to an uneven use of care leave. In the study six interviews were conducted with three sets of parents. These interviews were then analysed with Janet Finch?s (1989) definition of negotiation of family responsibilities. The study finds that the negotiation on care leave is a result of the negotiation of the shared view of reality.

The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies? administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies.

According to Swedish tax legislation, investment funds are taxed differently depending on if the are Swedish or foreign. The difference between the investment funds lies within the taxation of received dividends and the opportunity to shift the liability of tax of received dividends on to the funds shareholders. This measure is only available to Swedish funds. The question in this thesis is whether this difference is discriminatory against foreign investors and therefore constitutes a forbidden restriction against the free movement of capital stated in article 63 EUF Treaty.The European Court of Justice (ECJ) has given several preliminary rulings on this type of legislation and its compatibility with the principle of free movement of capital. It is not compatible with the free movement according to the court.