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.

Background: Climate changes are a growing concern all over the world today. In June year 2006 the European Union accepted a new strategy for the Unions work against a sustainable development. The concept of taking consideration to all the aspects of an organisations/a company's activity is something that have been in focus during later years. Social and ethical aspects are in focus and questions regarding these aspects are more commonly included in the companies yearly reporting. A sustainability report is characterised by that it takes into account not only environmental aspects, like ordinary environmental reports, but also social and ethical aspects of a company's activity with it's surroundings.

AbstractTitle:Sustainability reporting- For whom and what? What is the opinion of analysts, consultants and fund managers on sustainability reporting?Level:Bachelor thesis in business administration, 15 university creditsAuthors:Nils Johansson and Hannes ThomasfolkSupervisor:Sarah PhilipsonDate:20140108Keywords:Sustainability reporting, value relevance, stakeholder theory, signaling theory.Purpose:The purpose of this paper is to study how different professional groups in the Swedish financial market in 2013 use sustainability reporting and explore how professional groups look at the future development of sustainability reporting.Limitations:The study focuses only on organizations that are members of SWESIF.Method:In this study we chose a multiple case study design, inspired by well grounded theory. The study's empirical data was obtained through ten semi-structured interviews with analysts, consultants and fund managers.Results and conclusions:It was revealed by the study that companies producing a sustainability report demonstrates transparency and are perceived as a company that is aware of risk, both economic risks as well as external risks. The study also shows that among the study's respondents, there is a strong belief that sustainable business in the long term is a good investment. The study also indicates that this is no concrete evidence of an association between the use of sustainability reporting and either increased or decreased profitability.

Our goal with this paper is to see how male and female sport is described through a gender perspective in the newspapers O?rnsko?ldsviks Allehanda and Aftonbladet (Sportbladet).Is there any difference between male and female sport reporting? Are the different sexes described in a certain way? How are they described? Do men and women get as much space in the sport-pages of the newspapers? And are there any differences or similarities over a ten year period?To look on some of these factors we have been doing a quantitative- and qualitative analysis of data. The quantitative analysis to show patterns that could be easy to count. For example we looked if the article was about men our women, what sport, whom had written the article and how much space the article were given. This to easy estimate if there was any differences in the sports reporting.

AbstractPurpose/Aim: The aim of this essay is to paint a picture of science news reporting in the Swedish Public Service science programme, vetenskaps-radion. Key issues to be adressed are: What areas in science are prioritised? How much of the total broadcast time are devoted to each area? Are there any differences in reporting between weeks? How well does the swedish science radio match common interets? Are the news in the form of short ?soundbites? or are they more lengthy in-depth?Material/Method: Quantitative analysis of radio programmes. The variables used are based on the different major areas in natural sciences.Main results: This study shows that most broadcast time is devoted to news regarding biology and medicine and that the news rather are in the form of short snippets of news than more lengty in-depth stories. This is put in light of how journalistes tend to present news and that the subjects involved has to relate to peoples everyday lives.

The Swedish Aviation Safety Authority has decided to standardise a classification system for reporting deviations found in inspections. The purpose of a classification system is that similar deviations always should be reported in the same way since this will enable better decisions regarding different risk areas. The inspectors are therefore constrained to use a standardised classification system and are not free to use their own words when reporting deviations. A hierarchal classification system with predefined phrases is in aviation referred to as taxonomy. Taxonomy is already in use when reporting accidents and incidents but not when reporting deviations found in inspections.

It is now increasingly common for organisations to work actively with HR issues. Furthermore, it is a constant top priority for organisations to remain profitable. The purpose of this study was to investigate whether so called soft HR values, as manager?s communication skills, has an actual impact on hard values in terms of costs for the organisation. Leadership is largely characterised by emotional communication, which together with personnel costs were the main focus of the research.

Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.

This paper is about the psychosocial work environment, and those factors that can be responsible for an employee?s sick leave. We have through our knowledge from working life, on several occasions experienced colleagues becoming ill, the cause being the psychosocial working environment. Private factors, for instance different kinds of life crisis like a divorce or uprooting, have contributed to the sick leave. The psychosocial working environment is complex.

Denna rapport handlar om framtagandet av en webbaserad rapporteringsplattform för Sandvik IT. Uppsatsen bryter ner och illustrerar de delar i processen som krävs för konverteringen från en dokumentbaserad till en webbaserad rapporteringsmetod genom att utgå från Sandvik IT?s rapporteringsscenario. Den dokumentbaserade rapporteringsmetoden utgörs av Excel och den webbaserade av Reporting Services. Många implementeringstekniska delar som kan vara av intresse för utvecklare tas upp.

The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).

Fokus på hållbarhet i företag ökat kraftigt på senare år. Ett resultat av denna hållbarhetsutveckling är GRI (Global Reporting Initiative), en organisation som utvecklar ramverk och ger vägledning för innehållet i företagens hållbarhetsredovisningar. Svenska Regeringen på initiativ av Maud Olofsson var först i världen med att kräva att alla svenska statliga företag, från och med räkenskapsåret 2008, ska upprätta en externt granskad hållbarhetsredovisning i enighet med GRI:s riktlinjer G3.  Den här studien syftar till att undersöka hur de svenska statliga företagen har påverkats av regeringens nya krav. Studien innefattar en undersökning av sju statliga företag som idag redovisar hållbarhet i enighet med GRI:s riktlinjer. En kvalitativ fallstudie har använts för undersökningen. Efter intervjuer med företagen kan det fastslås att det nya regeringskravet till viss del är en kostsam process.

The aim of this study is to examine how the public responds to the journalists? use of subjectivity in the reporting of broadcasting news. The investigation is a qualitative study based on nine interviews with respondents in ages of 21 to 25 from different parts of Sweden. After showing five examples of news reporting with a subjective approach, the respondents gave their look on the use of subjectivity. The theoretical frame of the investigation is founded on the theory of framing (de Vreese, 2005; Entman, 1993) and the discussion concerning the terms objectivity and subjectivity (e.g.

This study investigates whether auditors affect the tendency to report correct taxes for small companies. Since November 2010 the smallest companies in Sweden are no longer obliged by law to have an appointed auditor to perform the former yearly audit. The auditor shall during the audit, amongst other tasks, investigate whether the audited companies follow Swedish law, and report them if they do not. The presence of the auditor might influence the actions of companies to act according to law, and reduce errors in the reporting. Errors regarding tax reporting will result in a revised tax decision if detected by The Swedish Tax Agency.

The purpose of this work was to research how baby nurses define the concept child maltreatment and how they conduct themselves to mandatory reporting.The central questions were; How do the baby nurses interpret the concept child maltreatment and which children do they consider comprehending the concept?What are the reasons that children are maltreated according to the baby nurses opinions?Do the baby nurses apprehend that they meet children that are maltreated in their work?How do the baby nurses interpret the mandatory reporting and what course of action do they use when they suspect child maltreatment?Nine baby nurses were interviewed. The material was analyzed with the help of a phenomenological method.The participators idea of the concept child maltreatment was focused on observing signs from the child and concrete actions from the parents. The outcome of this concept is that the participators categorization is neither or nor. The participators knew about the mandatory reporting and they did a further interpretation because they focused on the risk of the child.