Idag finns det inga regler i Sverige fo?r hur ha?llbarhetsarbete ska redovisas vilket har resulterat i att redovisningen av ha?llbarhetsarbete ser olika ut fo?r olika fo?retag. Den ha?r studien har underso?kt vilka delar av ha?llbarhet svenska fo?retag redovisar och till vilken grad samt hur redovisningen har fo?ra?ndrats o?ver tiden. Vidare har den underso?kt vilka fo?rklaringar som kan ligga till grund fo?r resultatet.

Idag finns det inga regler i Sverige fo?r hur ha?llbarhetsarbete ska redovisas vilket har resulterat i att redovisningen av ha?llbarhetsarbete ser olika ut fo?r olika fo?retag. Den ha?r studien har underso?kt vilka delar av ha?llbarhet svenska fo?retag redovisar och till vilken grad samt hur redovisningen har fo?ra?ndrats o?ver tiden. Vidare har den underso?kt vilka fo?rklaringar som kan ligga till grund fo?r resultatet.

Syftet med denna kvalitativa studie har varit att undersöka förskollärares definition av omsorgssvikt, samt om emotioner påverkar att förskollärare gör en anmälan till socialtjänsten gällande omsorgssvikt. Empirin samlades in med kvalitativa intervjuer av fyra förskollärare, som hade erfarenhet av anmälan till socialtjänsten. Intervjuerna analyserades med hjälp av teori om omsorgssvikt, emotioner samt interaktionsritualer. Studien ger inblick och förståelse för förskolepersonalens kunskap och erfarenheter av omsorgssvikt samt om hur emotioner formar relationer mellan de inblandade och kan påverka en anmälan. Resultatet visade att förskollärarnas definition av omsorgssvikt inte består av ett visst antal tecken, utan att de bildar sig en helhetsuppfattning av barnets situation.

The aim of this study was to examine how the political party Sweden Democrats is represented in two Swedish newspapers. The study included a national newspaper and a local newspaper, Aftonbladet and Blekinge Läns Tidning. We studied 35 articles from both papers, from 2005 and from 2009. We analyzed the texts using the linguist Norman Faircloughs (1995) method for discourse analysis. Based on his theories, we created our own model to examine the texts. Our model primarily focused on representation. The study was conducted at a time when Sweden Democrats was given much support in opinion polls and knocked on the door to the Swedish Parliament. The study showed that Sweden Democrats in both newspapers, primarily by descriptions, the choice of interviewees, etc., often are represented as racists.

Idag finns det inga regler i Sverige fo?r hur ha?llbarhetsarbete ska redovisas vilket har resulterat i att redovisningen av ha?llbarhetsarbete ser olika ut fo?r olika fo?retag. Den ha?r studien har underso?kt vilka delar av ha?llbarhet svenska fo?retag redovisar och till vilken grad samt hur redovisningen har fo?ra?ndrats o?ver tiden. Vidare har den underso?kt vilka fo?rklaringar som kan ligga till grund fo?r resultatet.

Bakgrund: Det har inte alltid varit en given förutsättning att företag antas fundera kring etiska, miljömässiga och moraliska åtagande. Företeelsen har i allt större utsträckning vuxit fram under de senaste decennierna, samtidigt som en oundviklig medvetenhet om att både privatpersoner och företag måste börja förhålla sig till jordens begränsningar blivit allt starkare. Ett verktyg som delvis uppkommit till följd av ovanstående omständigheter är hållbarhetsredovisning, som i grunden är kompletterande redovisningsinformation rörande etik, miljö och samhällsengagemang. Syfte: Syftet med studien är att upplysa kring hållbarhetsområdet, med fokus på hållbarhetsredovisning enligt GRI. Samtidigt ska studien mer ingående undersöka hur och varför företag är benägna att upprätthålla och vidareutveckla sin hållbarhetsredovisning enligt GRI:s ramverk.

Idag finns det inga regler i Sverige fo?r hur ha?llbarhetsarbete ska redovisas vilket har resulterat i att redovisningen av ha?llbarhetsarbete ser olika ut fo?r olika fo?retag. Den ha?r studien har underso?kt vilka delar av ha?llbarhet svenska fo?retag redovisar och till vilken grad samt hur redovisningen har fo?ra?ndrats o?ver tiden. Vidare har den underso?kt vilka fo?rklaringar som kan ligga till grund fo?r resultatet.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

Syfte: Syftet är att återge och diskutera hållbarhetsredovisning med fokus på jämförbarhet och nyckeltal i åtta företag. Metod: Uppsatsen är i kvalitativ metod med semistrukturerade intervjuer. Studien av hållbarhetsredovisningar har genomförts med hjälp av kvantitativ data. Teoriteska perspektiv: Teoretiska referensramen består av intressentmodellen, Global Reporting Initiative (GRI) och Media Agenda Setting Theory (MAST). Empiri: Det empiriska materialet grundar sig på intervjuer av åtta företag, två revisionsbyråer samt två experter.

Starting in January 2007, capital adequacy of internationally active banks will be regulated by the new Basel Capital Accord, International Convergence of Capital Measurement and Capital Standards ? a revised framework, [Basel II]. The framework introduces for the first time minimum capital requirements for operational risk and encourages market discipline of capital adequacy by initiating requirements for public disclosure of quantitative and qualitative information on operational risk exposure. This thesis examines the nature, definition, management and public disclosure of operational risk in Scandinavian banks based on regulations and recommendations presented in Basel II. We find that the models currently available for addition of operational risk to the capital requirement do not reflect actual operational risk exposure of banks.

Given the turbulent situation in the Swedish media industry few researchers have turned towards the view of the situation from the perspective of the journalist who is in many ways under pressure. This study therefore aims to take this perspective by combining recent research in the media field with proven theories in the field of motivation. Through deep interviews with eight journalists active in the general news Reporting area, the most important factors in terms of their motivation have been suggested and analyzed. There is a distinction between different types of motivation including intrinsic and extrinsic aspects. The intrinsic factors include investigational journalism and the social part of doing research.

In industries today the demand for reading the state of industrial equipment and thus prevent machine breakdown, is increasing. The company HMS Industrial Networks AB has a product on the market, Netbiter EC350 that is used to read sensors and thus find out the condition of industrial equipment. By Reporting scanned data to users through a cloud service, users can keep track of their equipment. When developing Netbiter EC350 a slot was made for a Bluetooth module to offer clients a wireless reading in future developments. In this project a prototype was made to show how this Bluetooth communication can be implemented. The goal of the project was to create a Bluetooth communication between a Bluetooth sensor and Netbiter EC350. A user interface was made to allow the user to read sensor values. The result of the project shows how a Bluetooth communication can be implemented to read sensors wireless and therefore it fulfills its purpose and goal.

The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put together to develop how the ongoing Reporting should be ended with an annual report. 2013 is the year to choose between K2 and K3-regulations in smaller, unlisted companies.

AbstractTitle: Accounting and money laundering, a study on how auditors apply the law on money launderingDate:  May 29th 2013University: Mälardalens UniversityInstitution: School of economy, society and technologyLevel: Bachelor thesis in business economy, 15 creditsAuthors: Pavle Adasevic 910731 Oskar Hallberg 900508Advisor: Kent TrosanderKeywords: Money laundering, Law of money laundering, Auditor, ABLThe main issue:In 2009 a new law on money laundering was introduced. The new law aims to strengthen the monitoring and Reporting of money laundering. In 2011 11,464 reported suspicions of money laundering, only four of them where from audits, how come there so few reports from the auditors?Purpose: The Purpose of the study is to show how audits apply the new money laundering law in their work.Method: The study was based upon qualitative method. Secondary data was taken from literature, articles and reports.

Personal assistance from a welfare perspective, offering a variety of reasons is perceived as a different design assistance than is usually there in the public social assistance depending on the strong foundations of the handicap principle autonomy and influence is in terms of how, what and when the operation is performed. The aim of our study was to highlight the handicap principle influence and autonomy in the operation of personal assistance. It is intended both to illustrate the legislature's intentions and ideologues expectations and also to examine a number of managers and personal assistants experiences of the conditions that exist for realize these principles. In order to answer our purpose and our issues, we have chosen a qualitative approach. We have first conducted a literature review and secondly implemented six interviews with personal assistants and managers.