Since 1999 auditors have an obligation, according to 42-44 §§ aktiebolagslagen (2005:551), to report suspicions of crime. The obligation to report means that the auditor is legally obliged to report any suspicious economical crime potentially committed by the executive director or a member of the board to a district attorney. Prior to the enactment it was almost impossible for the auditor to report any criminal suspicion due to the professional confidentiality. According to Ekobrottsmyndigheten the number of crime suspicion reports filed by auditors has reduced by 50 percent in the Stockholm-region between 2006 and 2010. However, after the enactment crime suspicion reports increased successively each year.

This thesis aims to study how cybersecurity is managed and framed in the context of the growing threat landscape as a result of the Ukraine Invasion. The war in Ukraine is one of the first conflicts involving extensive cyber operations, furthermore this study is interested in how Sweden, more specifically MSB, considers global security challenges and if they can learn from the conflict in Ukraine. Through a qualitative text analysis, focusing on two reports published by MSB, the study, using securitization and framing as theoretical frameworks, seeks to answer the research question ?How has MSB changed its representation of the threat and adapted its security strategy to address the increasing threat to cybersecurity following the invasion of Ukraine??. The analysis is based on five operationalization questions to clarify whether there are indications of securitization and framing in the reports. The study also aims to identify if there is a more clear threat formulated to cybersecurity.

The purpose of this report was to study how the Swedish radio channel Sveriges Radio (SR) website changed over time. What are the differences between various media websites? How many people listen to normal and web-radio and what are the differences between the various services offered on the SR website?Reports from the BBC, Statistics Sweden, Mediavision and the Swedish National Post and Telecom Agency were compared. Several theoreticians have been studied, including Donald A Norman, Jonas Löwgren, Karen Holtzbratt, Jacob Nielsen and Geoffrey Moore.The method used by the author comprised a systematic mapping of statistics from webTrends, KiaIndex, SiteCensus, TNS Gallup/K2analys and reports from RUAB. The data studied have been collected from telephone interviews, postal surveys, internet panels, and from log files.

Fountain of Knowledge? The Changing Role of the Library at the Upper Secondary School Level. There have been many changes in the Swedish society in general, and in the school system and hence the school library in particular during the last decade. The aim of this master thesis is then to study what students at the upper secondary school level consider to be the optimal school library to meet their specific information needs at school. In addition to and in comparison with this, the aim is also to study the present conditions of the upper secondary school library as described in documents, reports and other studies in this field.

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..

This Masters thesis examines the position of films in Swedish public libraries. We have, by way of comparing various statistical data, determined that the status of film in public libraries is week. We have completed earlier research by mapping what genealogical, discursive patterns that could be outlined in the Swedish government reports from 1949 until today, focussing on the activity goals and media policy of the public library. We have, on the basis of Foucaults theories on genealogy and archaeology, where text documents are considered to be meta-descriptions giving each other authority, analyzed if there any discursive excluding or contextual formulations exist in the usage of the language concerning the goals and the media attitude of public libraries. We have mapped contextual discursive formulations that to the commissioners have become neutral starting points for their assumptions and conclusions.

In Sweden, there are limits to how much leachable substances waste must contain in order to be deposited as hazardous waste. Fly ash from waste incineration often end up over the limit, mainly due to the chloride content. Fly ash is therefore often deposited abroad. The purpose of this study was to investigate the possibility to handle fly ash locally. To clarify how the law is applied, environmental reports and permit documents from ten waste sites with permission to deposit fly ash were studied.

The so called ?ByggaF-method? is a relatively new Swedish method to stop moisture from being built into a building. The method should prevent damages on buildings as a result of mould growth and moisture. The purpose of the method is to include moisture control in the entire constructionprocess, from the projecting phase and all the way to the management phase. Up until now, there is no proof if the method is profitable or not and no studies have been made on the topic.

Purpose:  The purpose of this thesis is to examine how the major car companies have been affected by the global financial crisis. We would also want to look at how revenues and profits have been affected, and what the consequences have been both within the company and the market in general. It?s also interesting to see how profitability and financial stability has been affected. We had chosen to do a ?before-after? comparison, and we chose to compare the years 2007 and 2009.Boundaries: We have chosen to concentrate on a corporation in the Asian market, more specifically Toyota.

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.

We are currently more aware than ever about the impact of food on our health, but in the same time this trend put more pressure on the food retailers to do as much as possible to help their customers manage their weight and be healthy in general. This study aims to examine the corporate social responsibility for consumer health in food retailing, in which ways the companies promote healthy eating; in what extent they do it and also the motives for companies for corporate responsibility. The empirical study is limited to the market leading companies in Sweden, Coop and ICA, because the performance of the leading companies puts them in the strongest position to profit from shifting consumer trends, grow revenues and penetrate new markets and also enable them to make a strong case for the effectiveness of voluntary action, obviating the need for government intervention. A qualitative method was used in this study to get an accurate understanding how the food retailers take social responsibility for consumers health. The study is based on interviews with experts in the food retailers Coop and ICA, and the companies reporting in this area, annual reports, corporate responsibility reports and websites.

På histopatologiska laboratoriet vid Länssjukhuset Ryhov i Jönköping är dehydreringsprocessen i dagsläget förlagd över natt. För upprätthållande av god kvalitet på diagnos med förbättrat provflöde och utnyttjande av instrumentens fulla kapacitet önskas att ett kortare dehydreringsprogram implementeras och förläggs dagtid. Syftet med denna studie var således att utvärdera ett kortare dehydreringsprogram för stansbiopsier från human hud och portio. Detta har gjorts utifrån cellmorfologiska bedömningsgrunder och bedömning av färgkvalité av rutinfärgning med Hematoxylin och Eosin samt specialfärgningarna polykrommetylenblått enligt Unna, Periodic acid-Schiff och Giemsa. Ett material om 87 biopsier från human hud samt portio dehydrerades fördelat över gällande rutinprogram samt utvärderat kortprogram.

An accounting issue that has received attention is the issue of identification of intangible assets in acquisitions. This is because the company's result can be different depending on how much the company chooses to identify intangible assets separated from goodwill. As the practice for identification of intangible assets lacks clarity, companies are able to account for this in different ways. In this study, the manner in which identification of intangible assets are managed by companies listed on Swedish multilateral trading facilities and the manner in which companies distribute the purchase sum on net tangible assets, intangible assets and goodwill in comparison with listed companies is examined. The study emanates from a systems approach and is descriptive.

When farm animals are transported there are several factors that can affect their welfare. If the vehicle has an accident the welfare of the animals transported will probably be compromised. The aim of this study was to make a survey of accidents with animal transportation vehicles in Sweden. The survey included the number of accidents from January 2000 to May 2014, the cause of the accidents and how the animal welfare was affected by the accident. The authorities which were likely to have reports about accidents involving animal transports were contacted. There were no collected records about transportation accidents and the authorities referred to eachother for information.

Background and problem: Since the new law took place in 1999, it has been illegal towash a car with substances that can damage the environment on a paved street or on a driveway through a garage. This has conveyed to a new industry where more and more self-service car wash facility have opened around the country. Vetlanda Vägkrog AB has since 2012 been planning to install manual self-service car wash facility at the back of their restaurant business. The authors mission was to make an analysis in order to examine whether an investment of carwashes are lucrative enough for Vetlanda Vägkrog AB.Aim: The study's main objective was to analyze the profitability of an investment in a self-service car wash facility at Vetlanda Vägkrog AB, based on given data. The authors sub-aim was to clarify which factors in general that had played the greatest part in the establishment of a self-service car wash facility.Method: The authors have used an abductive approach in order to fulfill the aim of the study.