Integrerad rapportering (IR) sprider sig inom redovisningsvärlden och modellen ska enligt förespråkarna skänka en transparent bild över hur företagen sammanlänkar finansiell och icke-finansiell information. Genom intressent- och legitimitetsteoretiska postulat syftar studien till att visa vilka faktorer (storlek, skuldsättningsgrad, ägarkoncentration och bransch) som kan påverka valet att tillämpa IR-principer. Vidare undersöks om mängden integrerad information verkligen skiljer sig mellan företag som tillämpar IR och övriga. Fokus ligger på social- och miljöinformation som finns integrerad med övriga upplysningar. Empirin har genererats genom en i huvudsak kvantitativ innehållsanalys av 67 årsredovisningar från företag noterade på Nasdaq OMX Large Cap. Regressionsanalyser och Mann-Whitney test har använts för att analysera den insamlade empirin. De statistiska testerna visar att storlek och branschtillhörighet har signifikanta samband med mängden integrerad miljö- och social information i årsredovisningarna.

Problem formulation: The awareness and importance of Corporate Social Responsibility (CSR) is growing within both corporations and society at large. The corporate progress in sustainable development can be both profitable and essential for the potential to compete globally. The value of sustainability reporting may differ between industries and companies of different sizes. The demands for sustainability reports are expected to increase. By 2010, no previous survey on sustainability reporting practices had been conducted within Swedish corporations. Purpose: The aim of the current study was to examine sustainability reports within Swedish corporations during 2010 and to compare the findings with preceding surveys to determine differences over time and between corporations.

Syftet med uppsatsen är att undersöka behovet av extern revidering, bankernas förväntan och revisionsfirmornas förutsättningar att revidera hållbarhetsinformation. Författarna berör även huruvida nationella och internationella påtryckningar har påverkat hållbarhetsredovisningen.Metod som använts är fallstudier med semistrukturerade intervjuer.Fallföretag: Handelsbanken, SEB, Swedbank, Deloitte, KPMG och Öhrlings PricewaterhouseCoopersVår studie visade att hållbarhetsredovisningen idag är försumbar ur ett låneperspektiv. Idag klassas redovisningen som ett komplement till den traditionella årsredovisningen, en viktig förutsättning för att höja dess acceptans är extern revidering. Revisionen skulle underlättas av en harmonisering av redovisningsreglerna, då ett problem idag är att det är stora variationer i företags kriterier och riktlinjer, en harmonisering skulle även leda till ökad jämförbarhet företag emellan. Det första steget mot internationell harmonisering har kommit från EU genom moderniseringsdirektivet.

Humanity faces a major challenge with the climate and environmental crisis, largely driven by reckless recourse use and greenhouse gas emissions by corporations. The EU?s Corporate Sustainability Reporting Directive (CSRD) aims to standardise corporate sustainability reporting, making practices more transparent and comparable. This directive seeks to enhance sustainability practices and guide market forces towards sustainability, supporting the EU?s goal of net-zero emissions by 2050.

Background: The latest development within the business world has been characterized by deregulation and globalization which has made the company bigger and even more influential. The increased power has resulted in a shift of responsibility for the community from the public to the private sector. (Steinholtz och Löhman, 2003) There have been many trends regarding what accountability includes and how financial accounting can be complimented in a useful and reliable way. Some trends have come to stay whilst others have shown to be less successful or the world has not been ready for them. (Larsson, a, 2002) Purpose: The purpose with this paper is to look at the historical development towards accounting for sustainability and to investigate what factors that might have hade an impact on this development.

The purpose with my examination is to make a contribution to how, as a pedagogue, you can work to make it easier for pupils with Aspergers syndrome that are integrated in an ?average? class. I will concentrate my work to these questions: how pedagogues can work to make it easier for pupils with Asperger syndrome that are integrated in an ?average? class. If it affects the other pupils in the class when pupils with Asperger syndrome is integrated in the class and also if it affects the pedagogues work having these children integrated in their ?average? class.I have decided to study research and other literature and also to do two interviews to find out how pedagogues can make it easier for children with the diagnosis Asperger syndrome.

The accounting information system comprises budgeting, accounting, and costing. The accounting information system has, traditionally, constituted an integrated system where the different elements collaborate. If ABC is introduced this order is disturbed, since ABC is based on another logic which cannot easily be integrated with budget and accounting. ABC, therefore, is usually used parallely to the conventional costing method. There are, however, companies that have taken its ABC one step further by letting it replace the old costing model and integrate it with the accounting information system.

The purpose of this study is to acquire knowledge about how interaction, participation and inclusion are affected by individual integration for three students in upper secondary education for pupils with learning disabilities. To be individually integrated means, in this case, that the students from compulsory school for children with learning disabilities are taking part in some of the programme-specific courses together with students from the regular upper secondary school. This study gets its inspiration from the ethnographic research approach, and uses passive observations together with interviews with students and their guardians as main methods to collect information.The school in question has not made any adjustments to make the programme-specific courses more adapted to the different needs, which is typical of integration. This study shows that the school presumes that the students with the help from the vocational teacher, but without any special needs educational help, themselves are to adapt to the conditions at the regular upper secondary school. This, together with the lack of special needs educational competence among the vocational teachers, led to a higher level of exclusion and an enhanced feeling of not being up to standard among the integrated students.The results also show that the integrated students maintain a strong wish to be included with the students attending the regular upper secondary school.

The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

The aim of this study is to investigate how Swedish elementary school teachers proceed in cases of suspected child abuse, what knowledge teachers have in order to identify signs of child abuse and to make a report to social services, and also the obstacles teachers face during a report to social services. We used qualitative interviews with five practicing teachers; three was conducted at the teachers´ workplaces and the other two with the help of telephones. We used the role theory to analyze our results. We have concluded that teachers request more knowledge of signs of maltreatment and that they find their skills in discovering child abuse lacking. As obstacles to reporting, teachers identify their doubts and worries together with the difficulties that the often concealed child abuse brings.

The purpose of this study was to investigate how directors of preschool apply the mandatory reporting and what information they say is important in the decision to report child maltreat-ment. The study was built on five semi-structure interviews with five directors of preschool working in Greater Stockholm. The perspective of this paper is sociology of law theory. This means to study how out of law information makes sense when director of preschool applies the mandatory reporting. The result was analysed with three different analytic tools: action plan, consulting social services and the considerations of the directors of preschool them-selves.

The purpose of this study is to investigate how the Swedish newspaper Sportbladet watches over the Olympic games in Sotji, 2014. This study aims to find out why certain topics is more popular writing about and why others are not. The study also analyses the news distribution in terms of gender and nationalism.To find answers to this questions, a quantitative content analyses was used.  The results is based on 220 texts collected from eleven days news reporting in Sportbladet. Ice hockey and cross-country skiing was, without a doubt, the most popular sports according to news, interest and reporting. These two sports occupied a great deal of space in the newspaper and also had most articles.Furthermore, this study shows the domination of men amongst news pages according to both space and frequency in Sportbladet during the Olympic games in Sotji. In spite of that fact, women was assigned more space in the news paper throughout the Olympic games compared to the daily reporting.

This two year masters thesis is written in the scientific field of library- and information science. The purpose of the study is to investigate the collaboration between teachers and librarians in different types of school library organisations. Two school libraries with only the school as a target group, two integrated public- and school libraries, one school library division and one public library that provides the school with school library services has been studied. The study takes place in Uppland.The theoretical framework used is based on Montiel-Overall and her four models of collaboration: coordina-tion, cooperation, integrated instruction and integrated curriculum. The first research question focuses on the col-laboration between teachers and librarians based on each of the TLC-models.

The response to many on-going or emerging conflicts since the beginning of the 21st century has been different forms of multinational complex peace operations. Civil-military relations are a commonly studied field that traditionally has its focus on nations. This study intends, in the context of organisations, to test the correlation between a civil-military approach and outcome in complex peace operations. A hypothesis has been deduced from researcher Robert Egnell?s theory on complex peace operations, that states that: UN peace operations with an integrated civil-military approach are more successful in achieving their goals than peace operations with a divided approach.

Purpose: The main purpose of the thesis is to examine the consequences of applying IAS40 on the Swedish real estate companies? annual reports. How does its application affect the companies? stockholders? capital and how do the companies solve the problems that occur due to the application of this standard.Method: The authors use both the qualitative and quantitative approaches to process the thesis. The primary data comprises of hard data in form of annual reports and the secondary data consists of the soft data as direct interviews and email interviews.Theory: There aren?t any theories on the subject.