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).

Syftet med studien var att belysa och diskutera hur syskon till personer med funktionshinder som medför någon form av beteendeavvikelse upplevde och hanterade sin situation under uppväxten. De specifika frågeställningarna var vilka situationer syskonen utan funktionshinder upplevde som problematiska i sin vardag och hur de hanterade dessa situationer samt vilket agerande syskonen tyckte fungerade i de svåra vardagssituationerna kontra vilket agerande de inte ansåg fungerade. Som metod intervjuades tre vuxna syskon till personer med funktionshinder och syskonens handlingssätt, tankar och känslor åskådliggjordes. Resultatet visade att en person i de allra flesta fall tycktes bli påverkad av att ha syskon med funktionshinder. På vilket sätt syskonet utan funktionshinder blev påverkat skilde sig dock åt syskonen emellan.

Företag blir allt mer globala och investeringar i utländska företag blir allt vanligare. Att investera över gränserna kan vara komplext då redovisningsreglerna länge skiljt sig åt i olika länder. Behovet av att reducera skillnader som finns i redovisningen har länge varit stort. För att komma till rätta med detta tog Europaparlamentet år 2002 ett beslut om att införa International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) inom EU och en process inleddes som innebar att alla medlemsländer ska redovisa enligt IAS/IFRS. I och med att Sverige är med i EU ska alla noterade företag i landet upprätta sin koncernredovisning enligt IAS/IFRS-standarderna från och med början av år 2005.Vårt syfte med denna uppsats är att beskriva hur redovisningen av svenska bankers finansiella instrument har förändrats i och med införandet av IASB:s redovisningsstandarder.

Lots of choices are to be made by a company who enters a new market with a new businessidea. Common questions that show up when a company is making it´s businessplan are how to target the market and how to use marketing as a tool to reach a specific customer or segment. It is difficult to know wether to target the market in different ways and what processes that can be used in the choice how to select the most potential and profitable customer. Another important question is how a company can positioning themself in a way so the customer will get a positive understanding of the company and what different positive abilities to mention in a possible businessproposal. This study is made on a small company in Sweden called AYEN Technology.

This study examines which socially constructed threats and subjects of security existed during the aftermath of the terrorist attacks in Stockholm 2010. With ideas of identity and difference as a starting point the theoretical framework is then developed with ideas from the new critical security studies including key subjects such as attributes, risk, imaging and visualisation. The study will be executed with the use of a discourse analysis approach using newspaper articles and chronicles as the principal empirical material. The analysis will then follow two separate themes. Firstly, the different threats and subjects of security will be deduced, and also, how these social constructions inevitably create each other and require each other to continue existing.

Introduction: Two women die every hour due to pregnancy and childbirth relatedcomplications in Bangladesh. It is well known that a strong midwifery profession is the key toachieving safer childbirth and it is the right of every woman to have access to a fully trainedmidwife and to a safe delivery. However this is not the case in Bangladesh. Today, theexisting nurse-midwives are not fully utilized for the midwifery services. The profession ismal-distributed, functioning as multi-purpose service provider and are not recognized as aseparate cadre of midwives.

The Swedish Institute is a public agency promoting Swedish interest, national image and confidence around the world. This work attempts to investigate how communication and a process over time influences and effects public diplomacy. The analytic discussion is based on a single case study research of this Institute representing ideas in the international science field of public diplomacy. The theoretical ideas of public diplomacy are placed in a theoretical perspective of social constructivism. The method is qualitative, with excerpts taken from interviews, literature, newspapers, articles, state public reports and social media.

In this study, my intention has been to examine how the ambiguous concept of corruption is constructed by the press. Emphasizing the media?s representations of the socially constructed and context-specific concept, this work adopts a critical perspective on discourse, together with an approach of conceptual history. Finland has for many years been appointed as one of the least corrupt countries in the world, signing several international conventions against corruption since the 1990s, which in turn has led to an increase in discussion regarding the phenomenon. By conducting a multi-method study, my aim has been to analyse the possible changes in the definition of ?corruption? in the Finnish newspaper Hufvudstadsbladet during the period 2000-2013.

The world gets smaller and smaller and goods, services, people and information are nowadays more and more able to freely cross borders. Half of the Swedish GNP consists of export and almost 70 % of that amount is goods. Because of today?s increasing globalization the Swedish companies are now faced with both new opportunities and threats. Companies with goods which are manufactured in Sweden gets challenged by increased competition from cheap goods produced in other countries and companies can no longer afford to entirely focus on the domestic market.

Det primära syftet med det här examensarbetet är att undersöka hur elever i årskurs sju på The International School of Helsingborg (ISH) ser på olika aspekter av läxor. Syftet med studien är även att granska förhållandet mellan hur eleverna ser på läxor och hur deras lärare uppfattar samma arbetsmetod. Det tredje syftet med min studie är att pröva min hypotes om att arbetet med läxor på skolan inte fungerar optimalt och, med grunden i mitt empiriska material samt med stöd av aktuell forskning, föreslå en föreslå en förbättrad arbetsmetod för årskurs sju på ISH.För att samla in det empiriska materialet som ligger till grund för min analys har jag jobbat med en kvalitativ metod, närmare bestämt intervjuer. Materialet har jag sedan kategoriserat och analyserat med kritisk teori som vetenskapsteoretisk ansats.Resultaten visade att många av både eleverna och lärarna var missnöjda med hur arbetet med läxor fungerade på skolan och att man var öppen för en förändring. Eleverna beskrev sitt missnöje bl.a.

Title: GMO Food ProductsThe issue of marketing and selling them in Europe - A Business and Legal Perspective.Author: Shane KingSupervisors: Anneli Carlsson and Ewa RabinowiczProblemThe European Unions regulations in regard to GMO?s and the approval process for both release into the environment, and onto the market, has been under fire by the USA along with Canada and Argentina. The WTO has ruled on this issue in favour of USA et al.The problem that was identified was in regard to consumer opinion in the EU. How could the EU meet its numerous international trade obligations while at the same time meetingthe needs of the citizens of the Union? Added to that was the issue of whether or not the?EU? perspective was indeed an EU perspective or rather the perspective of a fewMember States.

The thesis will discuss the interpretations of the two requisites; Control and improper means in the paragraph concerning trafficking in human beings, who can be find in the Swedish penal code chapter 4, section. 1 a. This paragraph is worded in a way that indicates that the paragraph is misinterpreted and that it is therefore hard to proof that the present requisites have been used or fulfilled. However, Sweden has by accepting international legal framework committed itself to do anything in its power to prevent, suppress and punish trafficking in persons. The interpretation of the paragraph has shown that the difficulties have mainly depended of its indistinct formula.A new review published in April 2008 shows that the paragraph should be afforded a new wording, and therefore contain new requisites.

The thesis hears content-error in relation to agreements closed by electronic means. The purpose of the thesis is to elucidate how the rules in 32 §(1) AvtL apply to agreements closed by such means and to evaluate its suitability. The elucidation is done on the basis of, the rules? adequacy in relation to their objectives in collaboration with a comparative view on a selection of international legal framework under private law, such as DCFR, UNCITRAL Model Law, UNIDROIT Principles and CISG.Since Sweden lack a specific regulation for electronically closed agreements, all modern closing methods will be evaluated from the dated outlook of the Swedish Contract Act. In relation to entirely automated processes which results in the closing of an agreement, particular difficulty arise in correlation with prerequisites, which requires a human stance.

The aim of this thesis is to investigate the possibilities for creating a national interlibraryloan system in Sweden and to see how it could be integrated into an international network .The methods used are both qualitative and quantitative. We have sent inquiries to a numberof libraries and we have interviewed keypersons in the interlibrary loan field in Sweden.We have reached the conclusion that in spite of several impediments there is a lot that speaksfor a Swedish national interlibrary loan system in the near future. A national bibliographicdatabase is already evolving..

The food industry is an important part of the Swedish economy, It is the fourth largest industry in Sweden in terms of number of employees and production value. Due to the increasing globalization, the Swedish food industry faces new conditions and challenges. Through the Swedish membership in the European Union in 1995 a whole new era of competition began for the Swedish agriculture and food industry. Markets that previously were closed now opened. In retrospect, it should be noted that the Swedish food industry managed well.