This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

The aim of this thesis is to explore the concept of the work and the problems with the definition of it. The concept is an important starting-point when it comes to cataloguing musical works and creating uniform titles. Another aim is to find out other difficulties that are frequent in cataloguing printed music. In the theoretical part of this thesis Functional Requirements for Bibliographic Records FRBR and the Swedish cataloguing rules KRS are important tools. The FRBR-model and the four entities work, expression, manifestation and item are described.

Aims: To examine how patients with experience of being involuntarily discharged from medication-assisted treatment with methadone or buprenorphine have coped with the consequences following the discharge. The study also aim to examine how the patients cope with the stigma related to their abuse of heroin and how they manage to cope with the rules regarding themedication-assisted treatment. Method: Three patients with experience of involuntary discharge from medication-assisted treatment have been interviewed. All were heroin abusing men living in Stockholm. The interviewees were recruited through the Swedish Drug Users Union and through a shelter for homeless people with drug problems.

The Swedish alcohol market has for many years been in the hands of the government. The question of the monopoly, its being or not being, has for a long time engaged both Swedish citizens and politicians. Since joining the European Union it has also been on the European agenda, trying to adapt Sweden to the more liberal alcohol politic in Europe.The suppliers find themselves acting on a completely different market than a market based on free competition. The suppliers are faced with one retail channel to the stores which creates dependence and uneven power balance towards the retailer. In addition to this, their marketing activities are strictly limited due to the laws and claims.

Equality between men and women is in focus politically, in working life and in the media. There is a noticeable desire from the Swedish government to create a working environment with equal opportunities for men and women. The equality law in Sweden is an indication of that goal. During its existence, the equality law has gone through several changes. The purpose of the changes has been to improve the work with equality among employers.

During the summer of 2005 more than 80 million articles of clothing from China, were being held in European harbours. This was a consequence of a striking increase of imported textile and clothing articles from China since the turn of the year, which was the time when all quantitative restrictions were extincted on these products. To protect its own market, the EU therefore reintroduced import quotes in the beginning of the summer. China?s accession agreement to the WTO comprehends a number of unique provisional regulations which are exceptional for the country and in conjunction with clauses and exceptions within the GATT and WTO these regulations enabled new restrictions on the trade with textiles and clothings.

The theme of this thesis is the professional ethics of public librarians. Qualitative interviews have been conducted with fourteen public librarians, with the aim to investigate their thoughts·and opinions concerning professional ethics and their experiences of ethical dilemmas in professional situations.The result shows that the majority of the librarians often discuss problems concerning what's right or wrong but that the discussions are conducted on the basis of practical situations and not in terms of professional ethics. The majority have vague ideas of how the term professional ethics should be applied on the work of public librarians, though all the interviewees consider the professional ethical discussion to be important.We examine the librarians opinions and experiences of ethical dilemmas conceming four subject areas: the principle of the librarian as a neutral and nonrestricting information intermediary, the principle of equal treatment of all the library visitors, difficulties. concerning media selection and the problems based upon the librarians flexibility towards the intemal rules of the library. The librarians experienced the behaviour towards the visitors as the greatest problem.

There are no set guidelines on how to interpret the criteria?s in the adjustment rule within the meaning of the companies act. The criteria?s are not discussed in literature and the Swedish case law in this area is very limited. A reason for the limited use of the adjustment rule is the slow and very costly process, which does not grantee the outcome of the case.

Purpose: The purpose of this study is to present an overview of the Swedish listed companies and their compliance with the Code and its normative rules for independent decision-making. Methodology: The authors have read and delved into the Swedish Code of Corporate Governance. The authors have chosen to study the enforcement of the code based on independent bracing guidelines. The study was conducted through a combined quantitative and qualitative approach. The study is based on primary data collected in the form of companies' corporate governance reports, which have been supplemented by structured interviews.Frame of reference: Swedish ownership structure and concentrated ownership, self regulation and normative guidelines, institutional theory and earlier research on this topic.Empirical foundations: A comparison of the selected companies has been based on the independence rules of the Swedish Code of Corporate Governance. A specific company has been presented with the company's application of the code, interviews have also been done with this company to increase the understanding of the empirical basis further.Conclusions: There are several flaws with the code and how it is applied today.

In April 2008 an official report, SOU (2008:32), was presented. In that report it was suggestedthat the statutory audit for approximately 96 % of the Swedish companies was to be abolished.The report suggests that the new regulations should apply to all limited companies thatare below two of three limits that have been suggested: a) a balance-sheet total of 41,5 millionSEK; b) a net turnover of 83 million SEK or; c) less than 50 employees. The regulations aresuggested to come into force July 1, 2010. According to the Swedish laws that regulate thelimited companies, Aktiebolagslagen 10:11, should all limited companies regardless of sizehave an chartered accountant or otherwise approved. The purpose of the audit is to create atrust towards the figures that the company shows and also to act as an assurance towards thirdparties (Collis, 2003; Strenger et al, 2008).

ABSTRACTHelena Nowachek The purpose of the following study is to focus upon the possibilities and challenges associated with the transference of corporate culture from one organization to another. I have chosen to address this by looking at the franchise company Jobzone, which works specifically with recruitment and outsourcing. As a method I have interviewed three people in Jobzone: one person who is responsible for education, one franchising boss in Sweden and one franchisee. To delineate the concept of culture I apply both Schein?s model, in which he divides culture into the three levels of artifacts, values and basic assumptions, as well as a general theory of communication.

Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the close company.

This essay seeks to explore which country´s laws should be applied when a dispute concerning damages in non-contractual obligations arises från illegal copying. In Europe today we have merely a few documented laws regarding choice of law concerning illegal copying. Thus, a proposition regarding a regulation which shall control the choice of laws applied on disputes in non-contractual obligations has been prepared. Another main reason for the existence of such a regulation is the need for a united set of laws to enable recognition of other countries´ judgments in Europe. This proposal will be called the Rome II-regulation.

Det är mycket viktigt att förhindra att bekämpningsmedelsubstanser läcker ut i miljön och orsakar skada. Lagstiftningen kräver därför att läckaget av bekämpningsmedel från odlad mark minskas. Olika myndigheter och organisationer har olika ansvarsområden beträffande bekämpningsmedel. Bekämpningsmedelssubstanser kan, om de inte hanteras rätt, vara skadliga och därför finns det tydliga bestämmelser om hur dessa substanser ska hanteras. Många oberoende undersökningar visar tydligt på att det förekommer läckage av bekämpningsmedel i samband med att de används i behandlingar av odlad mark. Undersökningar har pågått under lång tid både i Sverige och i andra länder. Ett flertal åtgärder och metoder mot läckage av bekämpningsmedel från odlad mark har framtagits och utvecklats som radikalt kan minska läckaget av bekämpningsmedel.

The Swedish energy companies have several different systems for data collection of the energy consumption of their clients. Often computerized remote meter readers are put in practice in order to register the energy consumption of large companies. The majority of household clients, however, are read off by the assistance of manual methods. Household power consumption is read off once a year. As a result, these clients are not debited for their actual consumption; their invoices during the year are the result of estimations.