Sammanfattning Uppsatsens titel: Sustainability redovisning ? en komparativ kvalitetsstudie. Seminariedatum: 2002-01-25 Kurs: FEK 591 Magisterseminarium ? Redovisning 10 poäng. Författare: Markus Håkansson, Martin Sehag och Mikael Ullman Handledare: Fredrik Ljungdahl Företag: ABB, AstraZeneca, Bristol-Myers Squibb, British Airways, BP, COOP, Föreningssparbanken, ITT Flygt, NCC och Shell.

Bakgrund och Problem: Frågan om företags miljöpåverkan och hur de tar sitt sociala ansvardiskuteras allt mer i samhället. Redovisningen av socialt ansvar är frivillig, men efterfrågas iallt större utsträckning av företagets intressenter. Riktlinjer för hur utformningen av detta kangöras har tagits fram av Global Reporting Initiative, GRI, och inkluderar frågor som rörekonomi, miljö, arbetsvillkor, mänskliga rättigheter, samhälle och produktansvar.Syfte: Syftet med uppsatsen är att undersöka och analysera hur några av de störstaklädkedjorna redovisar sitt sociala ansvar. Med utgångspunkt från GRI vill vi se hur välföretagens rapportering stämmer överens med dessa riktlinjer. Vi syftar också att jämföra deolika företagens redovisning gällande socialt ansvar.Avgränsningar: Vi avgränsar oss till att titta på H&M, Inditex och Gap och jämföra dessamed de delar av GRI:s riktlinjer som kallas ?core indicators?.

Background: Non-profit organizations have a large and significant role in Swedish society and Thunberg (2006) choose to express it like Sweden stops without nonprofit effort. But in several non-profit organizations, and then perhaps especially in sports, there exist problems with the economy. Tate (in Vermeer, Raghunandan & Dana, 2009) explains that the audit of non-profit organizations differs from the audit of for-profit companies as they often have differences in culture, organizational structure, financial requirements, accounting standards, financial Reporting, financial statements and the auditor's risk environment. While the audit is different, it should also be noted that in the vast majority of non-profit organizations, there are no statutory requirements for audit, but despite this, 99% of all non-profit organizations have some form of audit regulated by their statute (Lunde?n & Lindblad, 2011).

Claw health has been recorded by claw trimmers at trimming in Sweden since 1996, but data was then captured at each AI association. From 2003 data was captured by central scanning and entered directly to the national cow data base at the Swedish Dairy Association (SDA). This Reporting was introduced because SDA wanted to be able to use these records to improve dairy cow claw health by breeding. It is desirable with cows that have healthy claws, because poor claw health can contribute to impaired production and fertility. The claw health report begins with some information about herd, claw trimmer, date et cetera and continues with the part where the claw health is recorded. Here the ID of each cow is filled in and on the same row the conditions for dermatitis, heel horn erosion, sole haemorrhage and sole ulcer are recorded as no lesion (blank), slight lesion (/) or severe lesion (X).

External forces have significant impact on organisations. This study analyzes the implications of one type of external forces in aid-focused NGOs through two qualitative case studies where it is investigated if Sida?s Reporting requirements have the intended effects: learning and control using a theoretical framework where it is recognised that the requirements may also result in dysfunctional behaviour: decoupling and colonisation. The study shows that when the demands are the result of institutional pressure rather than an ambition to generate learning and control, the demands tend to be unrealistic and the NGOs therefore decouple the formal fulfilment of the demands from the actual activities. It is argued that a partnership, which incorporates trust and dialogue, is a prerequisite, not only for learning, but also control.

External forces have significant impact on organisations. This study analyzes the implications of one type of external forces in aid-focused NGOs through two qualitative case studies where it is investigated if Sida?s Reporting requirements have the intended effects: learning and control using a theoretical framework where it is recognised that the requirements may also result in dysfunctional behaviour: decoupling and colonisation. The study shows that when the demands are the result of institutional pressure rather than an ambition to generate learning and control, the demands tend to be unrealistic and the NGOs therefore decouple the formal fulfilment of the demands from the actual activities. It is argued that a partnership, which incorporates trust and dialogue, is a prerequisite, not only for learning, but also control.

On a highly competitive market, quality is an important aspect to take into account, both in terms of goods and services. The Swedish timber market is very competitive and to achieve long-term success focus on the customer, in this case private forest owners, is a prerequisite. SCA Skog AB Jämtlands forest management administration is dependent on the acquisition of timber from private forest owners to fulfil their mission to the supply of SCA's paper and sawmills in Sweden with raw material. To be able to develop the cooperation with private forest owners, the administration investigates their quality management by measuring the customer satisfaction index (CSI). The purpose of the study was to identify a practical and systematic method to handle deviations and suggestions for improvements to achieve a higher customer satisfaction.

On a highly competitive market, quality is an important aspect to take into account, both in terms of goods and services. The Swedish timber market is very competitive and to achieve long-term success focus on the customer, in this case private forest owners, is a prerequisite. SCA Skog AB Jämtlands forest management administration is dependent on the acquisition of timber from private forest owners to fulfil their mission to the supply of SCA's paper and sawmills in Sweden with raw material. To be able to develop the cooperation with private forest owners, the administration investigates their quality management by measuring the customer satisfaction index (CSI). The purpose of the study was to identify a practical and systematic method to handle deviations and suggestions for improvements to achieve a higher customer satisfaction.

I studien har jag ställt frågorna; vad är masskommunikation och hur kan den beskrivas? Vilken väg transporteras en händelse i massmedias infrastruktur? Ambitionen är att undersöka hur masskommunikationen fungerar, därför har tre specifika händelser valts ut för att studeras. Teoretiskt utgår studien ifrån ett mediefilosofiskt synsätt i en postmodern tradition med medieteori av McLuhan, Baudrillard och Bourdieu. Undersökningen har genomförts med kvalitativ fallstudie. Tre händelser har identifierats och kategoriserats i empirisk, definitiv och producerad händelse.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialReporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Bakgrund: CSR a?r ett koncept under sta?ndig fo?ra?ndring med spridda definitioner. Da? det a?r ett frivilligt ansvarstagande skiljer sig rapporteringen a?t mellan olika akto?rer. Kunskap om rapporten fo?r CSR a?r bristfa?llig och beho?ver fo?rdjupas genom studier av karakta?ristika vilka kan pa?verka graden av rapportering.

Bakgrund och problem: Redovisning av immateriella tillgångar har länge varit ett omdebatterat ämne. Samhället går mot mer och mer kunskapsbaserad produktion och resurser av immateriell karaktär utgör en central roll i företagens ekonomiska situation.Forskning har visat att resurser i form av forskning och utveckling anses vara viktiga resurser och av stor betydelse för företagens tillväxt. Därför ligger denna studies fokus på redovisning av forsknings- och utvecklingsutgifter. Problematiken på detta område är främst kopplad till om utgifter för denna typ av arbete ska aktiveras i balansräkningen eller kostnadsföras i takt med att de uppkommer.Syfte: Syftet med denna uppsats är att tydliggöra för användare av årsredovisningar hur svenska noterade elektronik- och maskintillverkare hanterar utgifter för forskning och utveckling i dess redovisning inom ramen för International Financial Reporting Standrards (IFRS). Frågeställning:? Hur presenteras utgifter för FoU i årsredovisningen hos svenska maskin- och elektroniktillverkare?? Hur hanteras redovisningsvalet omedelbar kostnadsföring kontra aktivering?Metod: Sex stora företag inom vald bransch har studerats.

The Swedish Code for Corporate Governance was introduced on July 1, 2005. All companies then listed at OM Stockholmsbörsen A-list and those on the O-list with a market value of more than three billion SKr must implement the rules in the Code. The Code includes rules for corporate governance as a complement to the legislation. The Code is based on the principle comply or explain. This means that the companies are aloud to diverge from the rules if they explain why.

As the media attention society on the world climate change, interest in the environment and social impact has increased. This has in turn made even more companies choose to maintain a sustainability report that contains the three aspects of economic, environment and social impact. The demand for sustainability reports has increased among stakeholders. It has made the companies that establish this form of reports experienced economic benefits. The sustainability report than became a useful way to compete among businesses.

En röststörning kan sägas föreligga då rösten inte fungerar eller låter som den brukar så att det påverkar kommunikationen. Prevalensen för röststörningar uppskattas till omkring 6 % av den vuxna befolkningen. När rösten inte fungerar som den ska leder det till emotionella, sociala och funktionella svårigheter för individen och har negativ inverkan på livskvaliteten. Voice- Related Quality of Life (V-RQOL) är ett självskattningsformulär som mäter vilken inverkan en röststörning kan ha på individens livskvalitet. Detta instrument är internationellt välanvänt, men har inte funnits översatt till svenska.