The purpose of this essay was to identify the primary stakeholder in aid organisations, by which we mean whom they make their annual report for, and to analyse if there were any differences considering the design of their annual reports depending on which their primary stakeholder is. The method we used to explain the choice of primary stakeholder and the differences in the annual reports was a multiple case study. The collected data came from telephone interviews with 23 representatives from aid organisations and a review of annual reports. The results were analysed through pattern matching. We found that aid organisations do not have a primary stakeholder as in incorporated organisations.

The purpose of this paper is to study how Swedish CFOs perceive that the requirement for companies to issue quarterly reports affect business operations in the company. The fact that it is regulations on the Stockholm Stock Exchange, and not the law, that requires companies to issue quarterly reports makes Sweden unique in Europe. The paper is based on interviews with CFOs from 32 companies quoted on the Stockholm Stock Exchange. The major finding in the study is that a majority of the CFOs perceive that the pressure for short term results, created by quarterly reports, affect their work and the investment decisions made in the company. Also CFOs feel that the market over interprets the information given in quarterly reports.

The purpose of this thesis was to investigate whether accounting quality is a priced factor by investors. The event studied is the release of year-end result and the release of the annual report. To assess accounting quality a sample of 30 companies listed on the Stockholm Stock Exchange during 2003 to 2007 are studied. We assess accounting quality by the absolute size of discretionary accruals using the modified Jones model developed by Dechow et al. (1995).

Sustainability is today a current topic and companies are more or less forced to work with it even though it contradicts the historical role of companies, which is to generate a profit for shareholders. In recent years there has been a rising interest from banks to work with sustainability but research has shown a growing dissatisfaction among customers even though banks are spending a lot of money and time working with sustainability. This shows that there is an asymmetry between how the banks act and what their customers demand. The purpose of this paper is to create an understanding of how business customers perceive banks´ CSR-reports by investigating customers? interest in these reports.

Companies today are facing more and different kinds of demands from the society and their stakeholders. It is no longer enough to just deliver the products, and not just the quality of the products that matter. The consumers are getting more conscious about the many ways in which companies affect the society and the environment in which we live. The financial sector, that among others includes stakeholders such as insurance companies, banks and fund companies are starting to realise the importance of the non- financial issues that companies are encountering. Analysing the companies sustainability when it comes to social and environmental issues, has become an increasingly important factor when for example choosing companies to invest in.

The purpose of this study was to examine the differences between non-audited and audited sustainability reports and in that way indicate the significance of auditing to the contents of a sustainability report. The study was delimited to include three companies that create sustainability reports according to GRI guidelines, and also have changed from non-audited to audited reports.The study is an exploratory study where we started from companies that follow GRI's standard and who have changed from being non-assured to assured and certified. In order to examine any differences we have started out from corporate sustainability reports and with the basis of these latter gather those changes which may have occurred during the changeover. We therefore chose to conduct a literature review on each company's non-audited sustainability reports and compare them with each company's audited and certified sustainability reports. Furthermore our study has been made on the basis of an assessment model based on the concepts of materiality, completeness and comparability.The study showed that the audited sustainability reports in all companies were more focused and more detailed about the aspects GRI established for the performance indicators.

Sustainability reports are drawn up for the company's stakeholders and declare the company?s corporate social responsibility. Consumers are one of the companies' most important stakeholders for food companies. This study is aimed to describe how consumers perceive sustainability reporting in the food industry and if the application level of the GRI framework has an impact on how consumers perceive sustainability reports. Consumer perception is described in the GRI principles and the basis is the ICA and Coop's sustainability reports, which are two of Sweden's largest food company.

This essay examine how temporal claims (past, present and future) are used in two Official Government Reports (SOU) in Sweden considering rape and sexual assault. The Official Government Reports constitute an important and particular system for long-term planning, and the reports are used as an instrument to achieve desirable changes within the nation. The temporal pretensions in SOU 1976:9 Sexual offences: proposed new wording of Penal provisions against virtue, and SOU 1982:61 Rape and other sexual assaults, are analyzed in relation to the concepts realization of the possible and actualization of the virtual, in order to see how the concepts correspond to the process of desirable change in the reports. The temporal claims are used in a spatially sense where space is assimilated to the concept of time which in return create notions of spatio-temporal images of the past, the present and the future. This is partly a problem for the reports in their aspiration to transform old norms and create innovatory values and ideals..

Systematic quality work in preschool ? How preschool teachers thinking and working with systematic quality work The purpose of this study was to investigate how Swedish preschool teachers thinking and working with systematic quality work. All Swedish preschools are required to work systematically with quality. This involves several steps that follow each other in a specific order. It includes following up, documenting and evaluating preschool activities.

The purpose of this paper is to examine the effect that price has on quality expectations and customer satisfaction and how price fits into a customer satisfaction model. An experiment in which participants are subject to scenarios of a high or low quality flight are used to test the hypotheses. The analysis shows that perceived quality has a bigger impact on satisfaction than price. Furthermore, price and quality do not affect customer satisfaction independently of each other. The importance of value compared to quality changes whether the actor is a high or low price actor.

The print- and mailroom at Gefle Dagblad (GD-tyck) is handling an increasing amount of commercial jobsalong with the newspaper production. Investments have above all been done in the mailroom to be able tooffer commercial costumers a higher degree of finishing and there are plans to expand further in the commercialmarket. GD-tryck is of the opinion that they need to secure the quality of their production to be ableto do such expansion, which is the reason why a quality system of some kind may be appropriate. Howeverthere are no plans to certify such a quality system according to ISO 9001:2000.In this exam report the present methods of working have been analysed from a quality perspective.Suggestions on how GD-tryck should be working with quality development is presented in the fields whereshortage of quality has been discovered. The suggestions taken together do not form a quality system butcan be looked at as ideas of approach to quality fields that have to be developed if a working quality systemshall be accomplished.Many of the quality fields that have been discussed do not have anything to do with technical qualitydirectly but are in some degree requirements for a working quality system.

The view on which kind of fiction that should be mediated to the public through the Swedish public library system has since the late 60´s been dominated by what in this Master?s thesis is called: ´the discourse on quality of literary fiction´. The aim of this thesis is to examine to which extent this discourse still plays an active role in the Swedish public library system or if that discourse has been replaced by a more market-led, demand responsive view, where the features of ´quality´ and ´culture´ have been downplayed and replaced by a ´customer?s service view´ on how and why fiction should be mediated to the public. The methodological and theoretical perspective in this thesis is led by the understanding of the discourse analysis in Michel Foucault?s ´The Archaeology of Knowledge´.

Quality Assurance in Service Procurement --- Total Quality and Total Quality Management refer to popular management philosophies in organizations these days. The purchasing department has an important part in the strive for organizational quality as several studies show corporate spend is significant and increasing. In this master thesis I study the actions companies take to ensure quality in service procurement. I argue that managing quality when sourcing services is particularly tricky, because of the special characteristics that belong to services. The purpose of the study is to examine whether different actions are taken to ensure the quality of different kinds of services.

The care for the elderly in the municipalities has recently seen the need for a formalized system for quality assurance. Under increasing demands for monetary efficiency while bound by law to retain acceptable standards in health care, there is need for efficient and at the same time quality-assured management. The municipalities often solve this puzzle by introducing systems and standards influenced by theory-clusters such as NPM (New Public Management), TQM (Total Quality Management) or other quality management theories.This essay focuses on how the public administration in the municipalities defines quality and designs and implements system for formalized quality assurance. Our basic view of organizations is institutionalist and our theoretical framework includes theories about quality, NPM and TQM..

Systematic quality work in preschool ? How preschool teachers thinking and working with systematic quality work The purpose of this study was to investigate how Swedish preschool teachers thinking and working with systematic quality work. All Swedish preschools are required to work systematically with quality. This involves several steps that follow each other in a specific order. It includes following up, documenting and evaluating preschool activities.