Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

This is a study of the letters from His Majesty the King to the county governor of Gotland in 1735. In the Age of Liberty the king had limited power. Royal decisions were made with the Council of the Realm where the King only had the advantage of having two votes and a casting vote. Furthermore, the Council had to act according to the decisions of the Estates of Parliament, if at least three of the four Estates were in agreement. The duties of the county governor were set out in a detailed instruction of which the most recent version was issued in 1734.

Denna uppsats syftade till att undersöka uppfattningar, upplevelser och erfarenheter av lagstiftning relaterad till sexhandel ur sexarbetarens perspektiv, samt hur sexarbetare upplever att lagstiftningen påverkar sexarbetare/sexarbetet. Uppsatsen undersökte också om sexarbetare i studien anser att sexarbete behöver regleras i lagstiftning och så fall hur. De lagar som uppsatsen utforskade var sexköpslagen, kopplerilagen (med relaterade lagrum i Jordabalken och bostadsrättslagen) samt lagen om människohandel för sexuella ändamål. Uppsatsens empiri grundar sig på fem kvalitativa strukturerade mejlintervjuer och en kvalitativ strukturerad telefonintervju. Empirin har undersökts med hjälp av tematisk analys som utgår ifrån teman hämtade från frågeställningarna och syftet.

This study focuses on a cooperation (collaboration) project between municipalities social services and the regions psychiatric care. They will capture a client / patient group that often risks falling between the chairs, persons with a psychic disorder and a problem of substance abuse. The purpose of the study was to study the projects cooperation on its organizational level. The central questions of issue were: What is cooperation in the project? What view do the professionals have of the projects cooperation, and partly have on members of the client group persons with a psychic disorder and a problem of substance abuse? The study was implemented through participating observations on three meetings with the govern group, the project group and the POS-team and interviews with two representatives from each principal.

To achieve an optimal combustion, an even air/fuel ratio in the combustion chamber is required. An optimal combustion leads to reduced amount of emissions due to a more complete combustion, which is an important matter because of the sharpened environmental laws. This can be attained, among other things, by applying entirely variable cam times. To optimize the engines efficiency and its emissions at all workloads and speeds, an active valve control can be applied. This means that the intake and exhaust-valves can be opened and closed at any time, independent of the crankshaft position.

Aqeri has since the past year a new profile with name and logotype, which has createda need for an updated visual product identity. The company is a leading developer,producer and distributer of IT products suitable for extreme environments in industry,defense and vehicles. This new profile with the different segments has together with aproduct identity from two companies resulted in that they have no clear designidentity on their products. From this background the aim of this research is todetermine how a development of a design identity is done to implement it to Aqeri.The design identity can be defined as a product?s identity visualized through its formor appearance which defines what the product is.

The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.

The purpose of this paper is to describe and analyze two factors contributing to child labor in Ghana, one of the world's largest producers of cocoa. These two factors are: poor countries economic and political dependency on the rich countries, political leader?s ambitions and decisions. We will also describe and analyze the UN's efforts and measures to combat child labor. The method we used was a case study of child labor in Ghana?s cocoa industry together with interviews.

How does a social welfare officer know when a parent with mental illness or behavioral symptoms is harmful to the children? As a social you are confronted with different ethical dilemmas on a daily basis. The social welfare officers have to follow their own authorities, laws, guidelines and regulations while at the same time do everything to satisfy their clients? needs. This inconsistency can sometimes be difficult to handle.

The aim of this study is to investigate how different organizations and authorities work and collaborate to make children of mentally ill parents more visible. The question formulations, which are used in our research, are:- How do different organizations and authorities work to make children of mentally ill parents more visible and how can this work be improved?- How do laws and guidelines affect the organizations and authorities work to make children of mentally ill parents more visible? - Is there any collaboration between the different organizations and authorities concerning work with children of mentally ill parents, and how does that work appear? A qualitative method strategy was chosen to gather an in-depth understanding of the informant?s experiences and to collect descriptive information. Six organizations and authorities were selected from the comprehension that they could be important in giving support and because it is possible for them to pay attention to these children. Interviews were performed by using a half- structured interview guide.

Swedish accountants are, amongst other laws, controlled by a couple of so called duties. One of those is the professional secrecy, which guarantees the safety of company secrets and other important information that the accountant needs to know but shouldn?t tell anybody. Since 1999 Swedish accountants also need to follow the regulations of the reporting duty. In short, this means that in some cases of suspected crime within a company, auditors are obliged to report this to the authorities.

Vårt syfte i denna studie har varit att undersöka och belysa diskurser om sexköp och sexköpslagen med fokus på den manliga sexköpares perspektiv. Utifrån vår studie har vi kommit fram till att diskurser om sexköp och sexköpslagen som finns på de arenor där sexköpare befinner sig skiljer sig i viss utsträckning av de diskurser som är allmänt accepterade i samhället. Vi har funnit att det finns en stor samstämmighet hos de flesta av de män vi har kommit i kontakt med när det gäller sexköpslagens fortsatta existens. Det stora flertalet har en negativ inställning till lagen och anser att den borde slopas. Utifrån de manliga sexköparnas resonemang är lagen orättvis eftersom den slår hårt mot vanliga män och dessutom inte gör någon skillnad mellan dessa och de kriminella ligor som i huvudsak ägnar sig åt trafficking.

Sweden will, in accordance with the EU-directive 2003/54/EC, move from post-regulating the electricity power grid-tariffs by using a fictitious grid, to a regulation in advance which uses the actual power grid as a starting point. For this purpose a component breakdown of the grid needs to be made to determine the value of the network and by that the tariff price that is reasonable for the network business in question to charge.The primary breakdown criteria is the voltage-level and type of region. Voltage-level is crucial for the cost and complexity of a grid-part, because the higher the voltagelevel is, there are more and stricter laws and rules to follow. This work is limited to the distributionpart of the grid, in other words voltage levels from 20 kV and below.The type of region is crucial to the type of components you can and want to use. In city environments both overhead-wires and independent substations are undesirable for both practical, safety and aesthetic reasons.

This study aims to examine the argumentation regarding freedom of speech and the statement ?je suis Charlie? (?I am Charlie?) in eight opinion articles from different Swedish web magazines. Two doctotral dissertations who?s main topics are the freedom of speech and different types of arguments regarding freedom of speach, was used in this study. The study also uses the actual Swedish law surrounding the freedom of speech, as well as the freedom of the press and breaches of these laws.

Acquiring a former station building can mean that the property owners must familiarize themselves with a lot of planning and building regulations. After the new Planning and Building Act code into force in 2011, the responsibility lie on the developer to ensure laws and regulations. Based on the regulatory framework that is available occurs sometimes balance issues, between care requirements and building codes. The station building in Ormaryd was acquired in 2009 by two individuals who intended to accommodate office and retail space in the building. In doing so a new local plan of the area was established, including regulations on how the building could be used. By including road safety and noise, the risk was not considered appropriate to use the station building for housing.