Idag är socialt ansvarstagande inte längre en isolerad företeelse utan något som genomsyrar det dagliga arbetet. För företagen handlar det förutom att upprätthålla sitt varumärke och ett gott rykte också om att kontrollera risker och på så sätt skapa förutsättningar för bättre lönsamhet. Allt fler företag har upptäckt att det finns affärsmässiga fördelar med att ta ett aktivt socialt ansvar. (Svensk handels importhandbok 2009). Något som bidragit till att efterfrågan för redovisad miljöredovisning ökat.

The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.

This survey has as its aim to see how two local newspapers in the city Växjö and the region of Kronoberg in Sweden reported and acted in connection to the referendum taking place in 1922 whether or not alcoholic beverages should be prohibited. In order to do this we analyzed Smålandsposten and Nya Växjöbladet to see their reporting. We found that the numbers of articles and debate contributions increased during the months closer to the referendum. We also found that Nya Växjöbladet where slightly supporting the prohibition of alcohol while Smålandsposten where against it. The arguments used by both sides during the debate were also analyzed.

My essay begins with two stories showing two different perspectives when looking at learning in preschool. These two different learning styles I have chosen to call, the measurable and the difficult to measure learning. As a pedagogue I am involved in both events. In these events I describe how different we pedagogues interpret our governing documents on children's learning. By describing how the educational activities are designed differently in the two events, I try to highlight the pedagogues views on learning in preschool.

This essay contains two stories that reflect the reality I face as an educator, as well as a reflective discussion about my self-perceived dilemma. The dilemma reflects a classroom situation where I as an educator have trouble dividing my focus, my focus is either put on entire the class or on the child with special needs. Through this self-perceived situation I have started to question how children with special needs find their place in the school today. I discuss how I can handle and look at the unique situation that occurs when meeting this child.Terms like integration, inclusion, segregation, social rights and the expression "a school for everyone" will be discussed in this text, as well as how we can connect these terms and expressions to the problems I find in the school system?s way of handling children with special needs.I also highlight my dilemma from different ethical perspective.

The aim of this thesis is to get a better understanding of how the management control system works at V&S Distillers. V&S Distillers went through an organizational change in the beginning of 2005. The marketing function went from being a country-driven to a category-driven organization. Among other things this resulted in increased cooperation between employees in different geographical locations. We aim to analyze how a geographical distance affects relations and the use of management control.

Syfte: Vårt syfte med denna uppsats är att, via egna studier och genom att beakta den aktuella debatten, undersöka om revisionsplikten i små företag är nödvändig. Vi vill ta reda på hur stort intresset är att avskaffa plikten i Sverige och dessutom vill vi se vad avskaffandet har inneburit för andra länder.Metod: För att uppnå vårt syfte, har vi genomfört en intensiv studie där vi grundligt har undersökt några få enheter. Datainsamlingen som ligger till grund för vår uppsats är deduktiv, då vi bygger förväntningarna på tidigare empiriska rön och teorier. Vår undersökning är baserad på en redan befintlig debatt och vi vill veta om den accepteras eller förkastas. Således har vi använt en kvalitativ ansats där vi har inhämtat information från fem intervjuer, varav två intervjuer genomfördes med småföretagareResultat & Slutsats: Efter att ha ställt vår empiriska undersökning mot tidigare teorier, har vi kommit fram till att det finns skäl att ifrågasätta revisionsplikten i småföretag.

Syftet med vårt examensarbete är att beskriva pedagogers tankar kring anmälningsplikten och vilka hinder som kan uppstå i samband med anmälningsplikten enligt Socialtjänstlagen 14 kap. 1 §. Vi vill med arbetet också förbereda oss inför kommande anmälningssituationer i våra yrkesliv och önskar att arbetet ska bidra till diskussioner kring ämnet på skolan där vi gjort vår undersökning. Våra huvudfrågor har varit: Vilka tankar har pedagogerna kring anmälningsplikten? Vilka hinder kan uppstå vid tillämpning av anmälningsplikten? Resultaten har vi nått genom litteraturstudier och intervjuer.

Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

Properties are bought and sold daily, which means that it is of great importance with rules that regulate the acquisition. The rules on who should be held liable for a property brought to a head when the acquisition relates to a property that is loaded with contaminated soil. The purpose with this thesis is to investigate who could be held liable for contaminated land and also whether an exclusion clause can affect the separation of responsibilities. Two different liabilities can occur depending on which law that should be applicable, MB or JB.MB's rules apply to anyone who may be subject to decontamination responsibilities, which is regulated in Chapter 10. MB.

The aim of this study was to investigate how mothers in families with strong patriarchal traditionssee their role as a mother and as a woman. The study is built upon two main questions: What arethe expectations of your family and your immediate environment on you as a mother and as awoman? And what does ?honour? mean for you as a mother and as a woman? In our paper wehad as a starting point a gender perspective that was further on applied in defining our researchquestion. We are also giving an account of the phenomenological perspective that we also had asa basis of our work. We interviewed six mothers living in families with strong patriarchaltraditions.

Ett flygsäkerhetsarbete bygger på ett förtroende mellan individen och organisationen. Det finns en brist inom Försvarsmakten rapporteringssystem, där fördelningen av rapporter med avseende på mänskliga misstag, är avvikande från vad som anses som normalt inom flygverksamhet. Varför avviker rapporteringen i FM från normalbilden? Ett perspektiv som kan förklara denna avvikelse är rättvisekulturperspektivet.Syftet är att diskutera huruvida den ojämna fördelningen av avvikelserapporter med avseende på mänskliga misstag i FM flygsäkerhetsarbete kan förklaras ur ett just culture perspektiv med fokus på regler och styrdokument .Resultatet är att FM inte är att anse som en rättvisekultur. Framförallt är detta på grund av den bristfälliga kulturella grunden, disciplinsystemet och skyddandet av rapporteringssystemet..

The aim of this study is to examine how social workers and pree-school teachers resonate about their experiences of cooperation with each other, in relation to maltreated children and the duty to report. Several studies show that there is a difference between how many children that is suspected of maltreatment and how many that are reported to social service. In Sweden, pre-school staff are obliged to notify the suspicion of child abuse according to 14: 1 SoL, but previous research indicates that the obligation to declare is not used to the extent that it should. One reason for the low notification rate is  the interaction between preschool and the social services shortcomings.Therefore, we believe it is relevant to examine how the cooperation really looks like between the organizations, when the child is being abused or at risk of suffering. The results of the study are based on qualitative semi-structured interviews with four preschool teachers and four administrators.

How do you do co-operation between government agencies? It is a wide spread view that there can be quite a few hitches in co-operation between agencies. In later years this idea has spread to the media where there has been negative coverage of the social service agencies. This generally applies to cases where children suffer because the right assistance takes too long to co-ordinate or does not get co-ordinated at all between schools, healthcare and social services. The social welfare law dictates that it is the social welfare office duty to co-ordinate the government agencies for the child?s best interest.

The aim of this study is to study how sustainability policies are implemented and perceived in the operations of a Swedish fashion company. The fashion industry is affected by strict controls when it comes to transparency and reporting of sustainability efforts. This contributes to a strong focus on sustainability. The theoretical framework revolved around institutional theory where the phenomenas of decoupling and recoupling were central. A qualitative case study was conducted where interviews were the primary source of data.