AbstractIn this study, then collaboration agreement impact of the work on 11 and 19 § § MBL are studied. The employer and collective agreements bearing employee union are often involved in collaborative agreements to facilitate cooperation between them. Issues addressed to collaboration areoften questions related to employee participation. The purpose of this study is to investigate two local employers and related collective bearing employee unionsview of the cooperation agreement related to the MBL. The purpose leads to these questions:?How can co-operation agreements affect 11 and 19 § § MBL??What are theadvantages and disadvantages cooperation agreementscan lead to, regardingemployer disclosure and negotiation duty?To try to sort out these issues are interviews conducted to create a greater understanding of the work of the Cooperation Agreement between organizations and how it affects them.Results of the study suggest that collaboration agreement leads to simplifications in the work of the employer's information and bargaining duty.

Syftet med uppsatsen är att undersöka behovet av extern revidering, bankernas förväntan och revisionsfirmornas förutsättningar att revidera hållbarhetsinformation. Författarna berör även huruvida nationella och internationella påtryckningar har påverkat hållbarhetsredovisningen.Metod som använts är fallstudier med semistrukturerade intervjuer.Fallföretag: Handelsbanken, SEB, Swedbank, Deloitte, KPMG och Öhrlings PricewaterhouseCoopersVår studie visade att hållbarhetsredovisningen idag är försumbar ur ett låneperspektiv. Idag klassas redovisningen som ett komplement till den traditionella årsredovisningen, en viktig förutsättning för att höja dess acceptans är extern revidering. Revisionen skulle underlättas av en harmonisering av redovisningsreglerna, då ett problem idag är att det är stora variationer i företags kriterier och riktlinjer, en harmonisering skulle även leda till ökad jämförbarhet företag emellan. Det första steget mot internationell harmonisering har kommit från EU genom moderniseringsdirektivet.

Humanity faces a major challenge with the climate and environmental crisis, largely driven by reckless recourse use and greenhouse gas emissions by corporations. The EU?s Corporate Sustainability Reporting Directive (CSRD) aims to standardise corporate sustainability reporting, making practices more transparent and comparable. This directive seeks to enhance sustainability practices and guide market forces towards sustainability, supporting the EU?s goal of net-zero emissions by 2050.

Background: The latest development within the business world has been characterized by deregulation and globalization which has made the company bigger and even more influential. The increased power has resulted in a shift of responsibility for the community from the public to the private sector. (Steinholtz och Löhman, 2003) There have been many trends regarding what accountability includes and how financial accounting can be complimented in a useful and reliable way. Some trends have come to stay whilst others have shown to be less successful or the world has not been ready for them. (Larsson, a, 2002) Purpose: The purpose with this paper is to look at the historical development towards accounting for sustainability and to investigate what factors that might have hade an impact on this development.

AbstractThe aim of this essay was to examine the process from the teachers plan to what the stundents actually learned in the history subject. Too respond to the aim, I have performed interviews with one teacher, four students and also observed one lesson. The interviews and observations have been analysed according to other writers works in this subject. The questions the essay starts out from is: What is the teachers plan for the lesson? How did the teacher and the students carry trough the lesson? Have the students achieved the teachers aim for the lesson? Thanks to the teachers plan for the lesson, how the teacher carried trough the lesson, and the teachers relation to the students, there was good conditions for learning.

The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

The aim of this study is to investigate how Swedish elementary school teachers proceed in cases of suspected child abuse, what knowledge teachers have in order to identify signs of child abuse and to make a report to social services, and also the obstacles teachers face during a report to social services. We used qualitative interviews with five practicing teachers; three was conducted at the teachers´ workplaces and the other two with the help of telephones. We used the role theory to analyze our results. We have concluded that teachers request more knowledge of signs of maltreatment and that they find their skills in discovering child abuse lacking. As obstacles to reporting, teachers identify their doubts and worries together with the difficulties that the often concealed child abuse brings.

The purpose of this study was to investigate how directors of preschool apply the mandatory reporting and what information they say is important in the decision to report child maltreat-ment. The study was built on five semi-structure interviews with five directors of preschool working in Greater Stockholm. The perspective of this paper is sociology of law theory. This means to study how out of law information makes sense when director of preschool applies the mandatory reporting. The result was analysed with three different analytic tools: action plan, consulting social services and the considerations of the directors of preschool them-selves.

The purpose of this study is to investigate how the Swedish newspaper Sportbladet watches over the Olympic games in Sotji, 2014. This study aims to find out why certain topics is more popular writing about and why others are not. The study also analyses the news distribution in terms of gender and nationalism.To find answers to this questions, a quantitative content analyses was used.  The results is based on 220 texts collected from eleven days news reporting in Sportbladet. Ice hockey and cross-country skiing was, without a doubt, the most popular sports according to news, interest and reporting. These two sports occupied a great deal of space in the newspaper and also had most articles.Furthermore, this study shows the domination of men amongst news pages according to both space and frequency in Sportbladet during the Olympic games in Sotji. In spite of that fact, women was assigned more space in the news paper throughout the Olympic games compared to the daily reporting.

The use of social media has increased considerably in recent years and has also caused some problems. It has been notable cases in the media where employees adversely criticized their employer on social networks, which subsequently led to the dismissal of the employee. The purpose of this study is to investigate an employee's right to express themselves about their employers in various forms but the main focus will be on social networks. The study investigates employees on both private and public sectors.Employees have a duty of loyalty to their employer, which means that they must be loyal to their employer and not deliberately harm them. The reason that employed comment his employer on social networks has its basis in that they also have freedom of speech and it is raised in such a case, a collision between their rights and responsibilities as an employee.The employees also hold a critique right entitling them to publicly criticize the employer and its activities.

Purpose: The main purpose of the thesis is to examine the consequences of applying IAS40 on the Swedish real estate companies? annual reports. How does its application affect the companies? stockholders? capital and how do the companies solve the problems that occur due to the application of this standard.Method: The authors use both the qualitative and quantitative approaches to process the thesis. The primary data comprises of hard data in form of annual reports and the secondary data consists of the soft data as direct interviews and email interviews.Theory: There aren?t any theories on the subject.

Denna examensrapport redogör för hur man kan få en kortslutningsskyddadoch säker inkoppling av en DC-länk mellan två skiljda elektriska system.Rapporten bygger på hur en lastbil ska kunna få en större säkerhet för attbibehålla sina elektriska bromsar om tex ett av bromssystemen tappar sinordinarie matning.Lastbilens bromssystem består idag av två skiljda elektriska system med ett 24volts strömförsörjande batteri vardera. Det ingår två stycken elektriskabromsar i varje system. Om det tex blir fel på en av bromsarna och dennapåverkar ett av systemen vill man kunna koppla bort denna enskilda bromsmed sitt system. Man vill även kunna försörja den fungerande bromsen somsitter i samma system via en så kallad Axle Link. Denna strömmatningslänksitter mellan två hjulpar på samma axel.I denna studie undersöktes möjligheten att realisera en kortslutningsskyddadoch säker DC-överföring via en Axle Link, i första hand med diskretakomponenter.

Background A lot of children live in families where a parent is suffering from some kind of mental illness. As nurses we have to notice these children, when we meet patients with mental illnes.Aim The overall purpose of this study was to examine if and how the district/ psychiatric nurse acknowledge the child?s situation, when a parent is suffering from mental illness.Method A qualitative approach was chosen for this study. Six psychiatric nurses and seven district nurses were interviewed. Content analysis was used for the analysis.Result Four main themes appeard in the result: dialogs of different character, family focus, collaboration and report duty.

In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.

In line with Sloan (1996) but on European data (STOXX 600) we are investigating whether stock prices reflect information about future earnings contained in the accrual and cash flow components. The extent to which current earnings performance persists into the future earnings performance is shown to depend on the relative magnitudes of the cash and accrual components of current earnings. Moreover, we still find a significant positive excess return (Jensen?s alpha and size-adjusted return) by replicating Sloans (1996) hedge portfolio by taking a long position in the stock of firms reporting relatively low levels of accruals and a short position in the stock of firms reporting relatively high levels of accruals. However, we find no evidence of negative excess returns for companies with relatively high accruals, this somewhat lower the total excess returns for all the portfolios.