This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

AbstractThis study is a critical analysis of three different views on human dignity and its function in the discourse of human rights: that of Christopher McCrudden, Jürgen Habermas and Elena Namli. The three positions are interpreted, analyzed and compared in order to see which is most reasonable.The conclusion is that Habermas?s and McCrudden?s view of human rights as legal reduces human dignity to a legal concept. Namli?s perspective of human dignity as a moral principle generates a wider understanding of human dignity and its function.

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.

This thesis deals with the supranational organization of European trade unions. The European trade union movement is, via its umbrella organization the ETUC, an institutionalized social partner within the European Union. The ETUC is a very diverse organization with great potential of conflicting interest among its members. This thesis therefore seeks to explore the dynamics and interest heterogeneity of the ETUC. Drawing on previous research and literature it formulates a number of hypothesises to test what variables that influence the member organizations policy preferences (i.e.

The aim of this thesis is to explore the relationship between the surrounding world and the library with respect to the library?s need to provide a Library 2.0 web site. We also explore the relationship between the physical and the virtual library. Our research objects are the public libraries of Stockholm and the Umeå region, that maintain the web sites Biblioteket.se and minabibliotek.se respectively. By applying Dorte Skot-Hansen's theory of rationales we found that the Stockholm public library is acting in accordance with the experience rationale, whereas the libraries of Umeå are influenced by the instrumental rationale.

Open access has played a significant part in the development of scholarlycommunication. Today, several research funding agencies around the worldrequires that the results of the research it supports must be published openaccess where the underlying idea is that publicly funded research should befree and available to all users. The purpose of this thesis is to discuss the issueof open access publishing from the perspective of researchers in the field ofodontology, focused on their attitudes, behaviors and publishing experienceswith open access. Through a qualitative interview study with fiveodontological researchers, the results have been compared to previous studieson researchers' attitudes and experiences with open access. The results showthat both knowledge and experience with open access publishing is fairly lowamong the participating scientists.

The aim of this master?s thesis is to examine libraries which combine the functions of school- and public library and to evaluate the staff?s experience and attitude towards a library profile with the emphasis on children and youth. The purpose of the study is also to examine how the libraries work with several tasks and functions within different target groups with different needs.With new institutionalism and Scandinavian institutional theory the thesis examine the library as an organization and what influences the construction. With a model that describes how the library constitutes four different rooms in the society I investigate the different functions.The methodology is qualitative with interviews of five persons of the staff, four librarians and one library assistant. The study examines how the staff that works at two libraries under similar conditions experiences their tasks.

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

Purpose: The purpose of this study is to present an overview of the Swedish listed companies and their compliance with the Code and its normative rules for independent decision-making. Methodology: The authors have read and delved into the Swedish Code of Corporate Governance. The authors have chosen to study the enforcement of the code based on independent bracing guidelines. The study was conducted through a combined quantitative and qualitative approach. The study is based on primary data collected in the form of companies' corporate governance reports, which have been supplemented by structured interviews.Frame of reference: Swedish ownership structure and concentrated ownership, self regulation and normative guidelines, institutional theory and earlier research on this topic.Empirical foundations: A comparison of the selected companies has been based on the independence rules of the Swedish Code of Corporate Governance. A specific company has been presented with the company's application of the code, interviews have also been done with this company to increase the understanding of the empirical basis further.Conclusions: There are several flaws with the code and how it is applied today.

Product sharing systems is recently starting to become a more common phenomenon. Carpools exist in more than 40 Swedish towns and both Stockholm and Gothenburg have established bicycle sharing systems. Other products for which sharing systems have been established throughout Sweden are clothing and tools. From the point of view of the consumer, product sharing systems is a form of consumption which can be placed somewhere in between renting and privately owning a product, where the consumers usually pay a membership fee or a monthly fee to have access to the products whenever they need them. The concept is relatively new, and there are many products for which product sharing systems do not exist.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

Syftet med studien var att utvärdera vad tidigare klienter på Lenagården HVB, ett behandlingshem för vuxna med psykiska problem, upplevde som värdefullt, respektive vad de upplevde som negativt eller saknade i sin behandling. Utvärderingsfrågorna utgick från Lenagårdens programteori samt aspekter som tidigare forskning kring institutionsbehandling pekat ut som viktiga för framgångsrik behandling. Data samlades in via kvalitativa intervjuer med fyra tidigare klienter. Systemteorin har använts som utgångspunkt för resultaatanalysen.Utvärderingen visar bland annat att gott bemötande i termer av vänlighet och respekt samt personalens kompetens ansågs vara värdefulla faktorer i behandlingen. Själva terapin och behandlingsmetoden ansågs av samtliga intervjupersoner vara givande.

This essay aims to investigate how students raised in Jehovah's Witnesses have experienced their career counseling during their middle and high school education. My main objectives are, based on the testimonies of former Jehovah's Witnesses, to investigate how career counselors can find a strategy to approach these students in a non-threatening way. I also try to take into account the contextual elements which are of great importance when counseling students raised as Jehovah's Witnesses. A qualitative study has been carried out with five informants with a background in the movement. The material has then been analyzed using a qualitative, narrative method.

Purpose: The purpose of this paper is to study the companies approach to sustainability and to examine the relationship between the report content and the sustainability efforts businesses are making in practice.Method: The study has a qualitative perspective with semi-structured interviews and content analysis as method to collect data. Three companies were interviewed; Tekniska Verken AB, Apoteket AB and Max hamburgerrestauranger AB. The content analysis was used when collecting data from the three companies? sustainability reports.Frame of reference: Legitimacy theory, Stakeholder theory, Institutional theory, the Pyramid of Corporate Social Responsibility.Results: The result showed that all companies are prepared to work for sustainable development and that they view sustainability as an integrated part of their work. The sustainability report is the basis for sustainability reporting, which is a way for companies to demonstrate to their stakeholders what they stand for and what they implement in practice.