The aim of this study was to examine how the social services could investigate and support children of irregular immigrants within the boundaries of the law. More specifically it aimed to examine the legal possibilities and obstacles for the social services to support irregular immigrants, how the officials at the social services act considering the legal aspects, and how they reason morally and ethically when dealing with irregular immigrants. To answer the aim of the study the theory of positive law was used combined with qualitative interviews with two officials at the social services. Moreover a small quantitative telephone study with officials in the social services and with voluntary organizations was made. The study has used theories of sociology of law, law and ethics, and professional (civil) disobedience.

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.

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.

In this study I compare the use of reporting verbs in direct speech in Swedish and Polish literary prose. The aim is to examine how differences in usage are reflected in translations to and from Swedish and to what extent the translator adapts the text to the target language and its literary conventions.I have compared the material on two levels: source text versus source text in Polish and Swedish respectively, to see what kind of speech verbs are most commonly used, and source text versus target text, to study the strategies the translators have used and to what extent reporting verbs are altered or not.I have also studied quotation verb + adverbial phrase or prepositional phrase, to investigate if they are more frequent in the two target texts or adapted to the literary concentions of the target language. .

Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter..

Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter..

The construction industry stands as one of the industries in Sweden where most employees tend to encounter accidents. At the same time, the Swedish authority of work environment estimates that there are large numbers of hidden statistics with accidents and incidents that never gets reported. To prevent accidents, the Swedish authority of work environment has decided that every company have to, beside report every accident and major incident to the authority of work environment, keep statistics and evaluate every incident that happens at their places of work.The people responsible for work environment at the Swedish building contractor Peab, believe that it is only a fraction of all incidents happening at their construction sites that actually gets reported. The purpose of this study is to investigate the reason why employees of Peab do not report incidents. By an inquiry and interviews with both craftsmen and office holders at Peab Bygg Öst 1, the employees? attitudes and knowledge have been studied and evaluated.The study shows that the craftsmen´s knowledge of incidents is relatively low.

This thesis examines the establishment of auditors as third party assurers of sustainability reports in Sweden. This is done through a qualitative case study that examines the subject from both a preparer?s and an assurer?s perspective. Empirical data was analyzed using a combination of agency- and legitimacy theory. The study reaches the conclusion that sustainability reporting companies in the study demand a verification service for reported sustainability data in order to increase creditability, meet increased stakeholder demand and increased accounting complexity.

This study is aimed at finding out how nursery and pre-school teachers carry out their obligation to report suspected child abuse, and their views on the issue. The study was alsoa imed at highlighting any difficulties teachers might have when dealing with children who arem istreated. In addition, the study examines the impact on teachers and children when thet eachers decide to either report or not report abuse.The main issues addressed by this study are:  Are pre-school and nursery teachers aware of their duty to report suspected child abuse and what are their opinions regarding this duty?How do the teachers claim they behave if obliged to report and what difficulties dothey encounter?In order to find the answer to these questions, qualitative interviews were made with eight pre-school teachers. The empirical evidence has been put in relation to theories of action and communication as well as to previous research in the area that concerns children who are mistreated.

This paper is about employer?s obligation to establish plans for equality between the sexes and the practical use of these plans. The aim is to clarify what national and international law states about plans for equality between the sexes, and to examplify how plans for equality between the sexes is used in practice.For this paper juricprudential metod with a social science perspective is used. Current law has been examined, but this paper also contains an empirical part consisting of interviews with two individuals from a municipality and a private company, and an examination of the two organizations? plans for equality between the sexes.Employers with over 25 workers owe to establish a plan for equality between the sexes.

Title: How to Construct the Perfect Scandal ? a study of the news reported by Expressen concerning the SD-scandalAuthor: Linnea IvarssonThis C-paper presents the incident concerning the political party Sverigedemokraterna in Expressen in November 2012. The newspaper was the main source of the news reporting with the mobile phone camera film from the occurance and led the way of the news reporting in Sweden about three party members.The paper investigates how the story telling of the so called SD-scandal was constructed, using Critical Discourse Analysis as the analysis method combined with selected parts from the analysis method of critical linguistics. The theories that have been used to establish the results of the analysis are Critical Discourse as a theory based on Norman Fairclough and Teun A. van Dijks theoretical keystones combined with Sigurd Allerns and Ester Pollacks theories and schematic point of view on the constructions of political scandals in media.With the theories and analysis methods above mentioned the results turned out to confirm the theory about how political scandals in media are constructed and designed with certain strategies and agenda.

What affect if an incident is reported?- an interview study with nursesABSTRACTEveryday in health care, there are incidents which can harm patients. However, reporting these incidents is not always a positive experience. The number of incident reports which are documented are a lot fewer than the number of incidents that actually occur. The purpose of the present study was to describe factors that affect nurses? decisions on whether to report an incident or not.

What affect if an incident is reported?- an interview study with nursesABSTRACTEveryday in health care, there are incidents which can harm patients. However, reporting these incidents is not always a positive experience. The number of incident reports which are documented are a lot fewer than the number of incidents that actually occur. The purpose of the present study was to describe factors that affect nurses? decisions on whether to report an incident or not.

In recent years there have been many corporate scandals from environmental and social aspects. Corporate irresponsible behavior has led to major public discussions on responsibility and these pressures made that many companies wanting to show that they are working for a sustainable development by voluntarily reporting economic, environmental and social and social issues in the financial statement. They hope this will create credibility for the companies. In the current situation, there are a number of guidelines that companies can use to report sustainability. One of these is the GRI guidelines which is an international framework that covers many accounting areas and allows companies to compare their sustainability reports with other companies.The purpose of this study is to determine if all state-owned companies follows the government?s requirement that these companies must form a sustainability report under the GRI guidelines, and the sustainability report must be audited and certified by an outside party.