The purpose of this study is to increase an understanding of what prevents the Mandatory reporting law, based on the preschool staff's approach to Mandatory reporting law about child abuse and neglect to social services, and how these barriers affect their decision to report. The study will also understand what preschool staff experience facilitates the Mandatory reporting process and what can be done to improve the process even more. The questions of the study were based on the purpose of the study and have been formulated in two questions:What prevents the Mandatory reporting law requirements for preschool staff and how can these barriers be removed? What facilitates for preschool staff to be confident in the decision to report child abuse and neglect, to social services?The study used qualitative semi-structured interviews with five people working at the preschool, including two preschool teachers and three childcare workers. An interview guide was designed as a help to answer the questions about what the barriers are and what it is that makes it easier for the preschool staff, regarding the decision to report cases of child abuse and neglect to social services.The results, based on the five interviews , shows preschool staff's thoughts of the knowledge on the Mandatory reporting law, the Mandatory reporting process, their perspective of the Mandatory reporting law and the uncertainty surrounding the Mandatory reporting law.The study's analysis consists of the results that have been analyzed using the theory of social representations, in which the analysis shows an understanding of how the preschool staff act and think about the Mandatory reporting law requirements based on their everyday knowledge.

The purpose of this study is to increase an understanding of what prevents the Mandatory reporting law, based on the preschool staff's approach to Mandatory reporting law about child abuse and neglect to social services, and how these barriers affect their decision to report. The study will also understand what preschool staff experience facilitates the Mandatory reporting process and what can be done to improve the process even more. The questions of the study were based on the purpose of the study and have been formulated in two questions:What prevents the Mandatory reporting law requirements for preschool staff and how can these barriers be removed? What facilitates for preschool staff to be confident in the decision to report child abuse and neglect, to social services?The study used qualitative semi-structured interviews with five people working at the preschool, including two preschool teachers and three childcare workers. An interview guide was designed as a help to answer the questions about what the barriers are and what it is that makes it easier for the preschool staff, regarding the decision to report cases of child abuse and neglect to social services.The results, based on the five interviews , shows preschool staff's thoughts of the knowledge on the Mandatory reporting law, the Mandatory reporting process, their perspective of the Mandatory reporting law and the uncertainty surrounding the Mandatory reporting law.The study's analysis consists of the results that have been analyzed using the theory of social representations, in which the analysis shows an understanding of how the preschool staff act and think about the Mandatory reporting law requirements based on their everyday knowledge.

AbstractIn 1998 the Swedish legislation was sharpened, and active educationalists were legally bound to report any suspicion of child maltreatment. Nevertheless, there are a number of unrecorded cases of maltreated children, and research reveals that less than half of these children are reported to social services (Olsson, 2001). The purpose of the present study was to illustrate the problems with the Mandatory reports in schools, as well as to study how educationalists proceed when they suspect that a child is maltreated. The method consisted of semi-structured interviews with five educationalists. The results revealed complex problems regarding educationalists Mandatory reports.

In 1983 Sweden passed a law stating that all limited liability companies are to be included into a mandatory auditing system. According to the EEC, courts fourth amendment, each country has the right to decide whether to exclude a mandatory auditing system for smaller companies. Audit reports in Sweden are considered to be very important for the bank crediting system. Should this be eliminated, it would be more difficult for banks to trust an audit. The significance of calculated audits is questioned in regards to the banks accrediting system.

When anyone acquires control over a listed company the mandatory bid rule is triggered. This means that the person who acquires the control has to make an offer to buy the remaining shares in the company. The purpose of the rule is to protect the minority shareholders from the buyers. This rule has been considered to be burdensome and thus it is followed by an exemption rule which under some special circumstances may make the mandatory bid rule void. The purpose of this thesis is to analyze if the exemptions given by the Swedish securities council (in Swedish Aktiemarknadsnämnden) are in accordance with the purpose of the mandatory bid rule and if a review of these rules are needed.To answer the purpose, the Swedish securities councils statements has been analyzed, to determinate if the exemptions are in accordance with the purpose of the mandatory bid rule.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

The purpose of the study is to examine what effects the law has on principals? approaches to Mandatory reporting of child maltreatment (Social Services Act 14:1§). Moreover, the aim is to study if the regulation gets the impact intended. To respond to the purpose, legal science methods in the form of sociology of law were employed aided by qualitative semi-structured research interviews. The interviews comprised six principals in six different schools in the Stockholm area.

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.

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.

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.

The aim of this study was to examine the experience, knowledge and attitude to Mandatory reports of mistreatments amongst first line managers and assistance nurses in municipal elderly care. The following questions were at the center of the analysis: how do the different professional groups view having to report their own organization? How can various factors affect the Mandatory reporting of mistreatments? What knowledge do the different professional groups have of mistreatments and Mandatory reporting? A qualitative research method was used to examine these questions in the form of semi structured interviews and a small document study. The interviews were carried out with assistance nurses and first line manages in elder care, we interviewed four respondents from both professional groups. The interviews were then transcribed and coded with help of a content analysis.

The purpose of this study is to, from the preschool teachers? point of view, deepen the knowledge about influential factors regarding a Mandatory report from preschools to the Child Protective Agency (CPA) when suspecting child maltreatment and feeling uneasiness regarding the child. The purpose is also to furthermore investigate collaboration between preschools and the CPA in Hagfors municipality. The study has the following questions: How do preschools teachers handle their suspicions and uneasiness about a child being maltreated? Which factors can be influential on whether or not the suspicions are reported to the CPA? Which experiences do preschool teachers have of collaboration with the CPA?The study is based on qualitative methods in the formof individual interviews.

The aim of this study was to examine the experience, knowledge and attitude to Mandatory reports of mistreatments amongst first line managers and assistance nurses in municipal elderly care. The following questions were at the center of the analysis: how do the different professional groups view having to report their own organization? How can various factors affect the Mandatory reporting of mistreatments? What knowledge do the different professional groups have of mistreatments and Mandatory reporting? A qualitative research method was used to examine these questions in the form of semi structured interviews and a small document study. The interviews were carried out with assistance nurses and first line manages in elder care, we interviewed four respondents from both professional groups. The interviews were then transcribed and coded with help of a content analysis.

The purpose of this study is to, from the preschool teachers? point of view, deepen the knowledge about influential factors regarding a Mandatory report from preschools to the Child Protective Agency (CPA) when suspecting child maltreatment and feeling uneasiness regarding the child. The purpose is also to furthermore investigate collaboration between preschools and the CPA in Hagfors municipality. The study has the following questions: How do preschools teachers handle their suspicions and uneasiness about a child being maltreated? Which factors can be influential on whether or not the suspicions are reported to the CPA? Which experiences do preschool teachers have of collaboration with the CPA?The study is based on qualitative methods in the formof individual interviews.

The aim of this study was to capture preschool-teachers thoughts and experience basing on the obligation. Are there any policies and procedures for preschool-teachers to use when suspicion that a child is being abused occur. Are there some factors that may affect preschool-teachers to report to the social service? How does the preschool-teacher find the contact with the Social Service? I conducted four interviews with four preschool-teachers, two of these preschool teachers are employed at the same municipal preschool and the other two are employed at two other preschools. The interviews were semi-structured and were conducted at each individual?s workplace.