This study is based on a qualitative study with 8 semi-structured interviews. The aim of thestudy was to describe how social workers in the individual- and family section in socialservices in two different municipalities in Sweden reason about reporting obligations and tounderstand what lex Sarah means in the decisions making to report incongruity or not. Weinterviewed social workers that work in the department of individual- and family section, amunicipality worker who works with state governance with all kinds people in the society.We asked the social workers altered questions about how they handle lex Sarah in their work.Three different topics were identified in our study and became the themes: Description,management and conflicting thoughts. Our analysis is based on two different theories, oneabout the choices a person make being in an organization, the other about how a professionalindividual have altered pressures to handle in their everyday work. By doing a semi-structuredstudy of the social workers opinions, we found out that the description of incongruity was notthe focus just in managing lex Sarah.

The purpose of this essay is to find out what experiences three preschool teachers, two preschool directors and a social worker (BSc) from the social service have of reporting suspicion of child abuse done by preschools. What perceptions do these individuals have of each other, what experiences do they have regarding cooperation and how do they perceive their responsibilities regarding filing reports on suspicion of child abuse? This investigation is based on qualitative interviews with open ended questions on the basis of an interview guide. The theoretical approach of the essay lies in the phenomenology philosophy, which revolves around the individual?s experiences and perceptions of a phenomenon.

Background: The last few years a globalization of the capital market has occurred. This have led to that it is more important for the companies that their financial information can be compared with other companies in order to compete on same grounds. In order to fa-cilitate for the companies within EU to compete with other companies and in order to strive for an internal market EU decided that IFRS should be used by all listed companies within the union.Problem: In 2006 the first financial reports according to IFRS will be published, and then it will be interesting to investigate how the companies have chosen to communicate the transition to its stakeholders. According to IFRS some information is compulsive but the companies have chosen to disclose voluntary information to a different degree.Purpose: The purpose of this study is to describe to what extent the Swedish listed com-panies have reported the transition to IFRS in their consolidated financial statements.Method: In this essay a quantitative method have been chosen in order to find general re-lations. The data collection is done with help of an evaluation model that have been devel-oped for this study.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

On the 15th of May 2011 the former leader of the International Monetary Fund, Dominique Strauss-Kahn, was accused of sexually assaulting a maid in a hotel room in New York. Strauss-Kahn was cleared of all charges on the 23rd of August 2011 since it could not be proven that he had forced the maid to have sexual relations with him.The purpose of this study is to examine how the case was framed in two Swedish newspapers, Svenska Dagbladet and Aftonbladet. Svenska Dagbladet is a broadsheet newspaper and Aftonbladet is a tabloid newspaper. The purpose of this study is also to find differences and similarities in the framing of the case in broadsheet newspapers and tabloid newspapers.The study is primarily based on two different theories; the framing theory and the tabloidization theory. The method used is critical discourse analysis based on van Dijks theories and methods.

The aim of this study is to investigate which management control mechanisms evolve in companies that receive funding from Venture Capital companies and why the management control systems evolve in the way that they do. A case study was performed on three Swedish high technology companies, that all received funding from Venture Capital companies for the first time in 2006. Merchant?s framework, defining all management control mechanisms as either, results control, action control or personnel control, was used to structure the study. Results show that the companies that received Venture Capital all increased the use of management control mechanisms within results control, action control and personnel control.

AbstractPurpose/Aim: The aim is to investigate if there are any differences in the reporting from the Olympic games and the Paralympic games, according to different periodicals or magazines, with focus on Paralymics and sports for handicapped. If so, what are those differences?Material/Method: The material consists of two periodicals, or magazines; Svensk idrott which is the official paper for the swedish Riksidrottsförbundet, and Handikappidrott, which is the official paper for the swedish Handikappidrottsförbundet. Articles considering the summer games in 1972 and 1976, 1984, 1996 and 2000 was studied with regard to models developed by Algirdas J. Greimas.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

By identifying effects that a buyout-firm has on management control systems in its portfolio companies, the aim of this thesis is to explain how such effects differs between the companies and finally to explain why the effects differs even though the companies are owned by the same buyout-firm. The study is conducted as a qualitative case study based on interviews with representatives from the studied buyout-firm and three of its portfolio companies.By analyzing the empirical findings with frameworks and theories within management control systems and value creation, we cannot only identify effects that are common for all portfolio companies but we can also observe differences between the portfolio companies.The identified effects that are common for all portfolio companies are: increased internal reporting burden, increased perceived risk of getting laid off among managers and co-workers and replacement of the board immediately after acquisition.The effects that are observed only for two portfolio companies are: increased focus on short-term planning, higher financial targets, replacement of company management upon acquisition and moving of decision authorities to higher organizational levels. Differences are observed although the portfolio companies are owned by the same buyout-firm due to: differences in management and co-workers equity stake in the portfolio companies, differences in business complexity and differences in planned exit-horizon..

Syftet med denna uppsats är att genom en fallstudie beskriva och analysera vilka effekter ha?llbarhetsredovisningen fått för Systembolaget, samt undersöka Systembolagets anpassning av ha?llbarhetsredovisningen till den egna verksamheten. Den teoretiska referensram som presenteras utgår från ett tredelat perspektiv; institutionell teori, översättnings- och redigeringsteori samt teorier om redovisning och hållbarhetsredovisning.  Uppsatsen baseras på intervjuer vid Systembolaget och kompletteras med sekundärdata från organisationen. Resultaten och slutsatserna visar att det har varit svårt att anpassa GRI:s ramverk till organisationens verksamhet.

In this study, we looked at how balanced the various christian denominations in Sweden were raised in the news, on the basis of the requirement for balanced reporting. To measure the balance, we utilized Harcup and O'Neill?s news values and studied to what degree these values occurs in association with news articles that address the various denominations. The following denominations were selected for this study; Word of Life, the Pentecostal Church, Jehovah's witnesses, the Catholic Church, the Salvation Army and the Swedish Church. These denominations were then studied on the basis of news values in four of Sweden?s largest news organisations, in terms of audience numbers.

This study is aimed at finding out how nursery and pre-school teachers carry out their obligation to report suspected child abuse, and their views on the issue. The study was alsoa imed at highlighting any difficulties teachers might have when dealing with children who arem istreated. In addition, the study examines the impact on teachers and children when thet eachers decide to either report or not report abuse.The main issues addressed by this study are:  Are pre-school and nursery teachers aware of their duty to report suspected child abuse and what are their opinions regarding this duty?How do the teachers claim they behave if obliged to report and what difficulties dothey encounter?In order to find the answer to these questions, qualitative interviews were made with eight pre-school teachers. The empirical evidence has been put in relation to theories of action and communication as well as to previous research in the area that concerns children who are mistreated.

This study is aimed at finding out how nursery and pre-school teachers carry out their obligation to report suspected child abuse, and their views on the issue. The study was alsoa imed at highlighting any difficulties teachers might have when dealing with children who arem istreated. In addition, the study examines the impact on teachers and children when thet eachers decide to either report or not report abuse.The main issues addressed by this study are:  Are pre-school and nursery teachers aware of their duty to report suspected child abuse and what are their opinions regarding this duty?How do the teachers claim they behave if obliged to report and what difficulties dothey encounter?In order to find the answer to these questions, qualitative interviews were made with eight pre-school teachers. The empirical evidence has been put in relation to theories of action and communication as well as to previous research in the area that concerns children who are mistreated.

The governing set of regulations for structural engineering in Sweden used to be Boverket, BKR. However in the beginning of the 21st century a changeover to new regulations, the Eurocodes, started.The transition was completed in year 2011 when the Eurocodes became the mandatory design work policy for all countries within the European Union. The Eurocodes were implemented to simplify and remove potential barriers to trade that may exist when countries have different design rules.  Since the changeover it has been important for all construction companies to update their knowledge base and their design software.When comparing the two calculation processes they seem similar, but there are a couple of differences worth noting.  With the new regulations, engineers will find that the process when designing joints in timber structures has changed.  What used to be a fairly easy and straight forward calculation procedure has now become tedious and time consuming.The objective of this degree project is to present a product, a dimensioning tool that will help structural engineers when computing lateral load carrying joints in timber structures.The degree project is made up of two parts where the first part is the written report describing the background and theory behind load carrying computations. The second part of the project is the actual dimensioning tool which includes several worksheets in Microsoft Excel. The program treats single and double shear connections of the following:Nail jointsScrew jointsSteel plates (thick and thin types) The user can edit the following parameters:Type of plate/ number of shearsStrength class of timber membersMember and plate sizeType of fastenerDiameter of fastenerLength of fastenerYield moment of fastenerkmod and partial factors for design load carrying capacityThe dimensioning tool was created and developed in collaboration with structural engineers at the company Byggteknik AB.

Syfte: Att undersöka hur hållbarhetsrapportering fungerar som strategisk kommunikation. Att granska hur 20 svenska börsnoterade bolags hållbarhetsrapportering struktureras.Teoretisk ram: Intressentmodellen. Systemteoretisk kommunikationsmodell.Metod och material: Samtalsintervjuer med nyckelpersoner verksamma inom CSR-kommunikation. Kvantitativ innehållsanalys av 20 börsnoterade bolags hållbarhetsrapporter.Problemställningar: Hur används hållbarhetsrapportering som strategisk kommunikation bland svenska börsnoterade företag? Hur påverkar hållbarhetsrapportering bolagens varumärken? Hur präglar branschtillhörighet och rapportering enligt det internationella ramverket Global reporting initiative, GRI, hållbarhetsrapporteringen?Slutsatser: De studerade bolagen använder hållbarhetsrapportering som strategisk kommunikation för att berätta för aktörer inom och utom organisationen om sitt CSR-arbete.