Introduction:A good work environment and good resources among district nurses? and general nurses? are important in the provision of good nursing care. For patient security it is also very important that resources and time are used in an appropriate way. A lot of time is spent on non-core activity, for example administration takes more and more time, which can result in feelings of stress.Aim:The aim was to describe how district nurses? and nurses? in primary care perceived their work environment, how their worktime content was distributed and if there was some connection between perceived work environment and the distribution of work time.Methods:A mapping of the content of the work was made in two parts.

Globaliseringen har bidragit till nya möjligheter men också hot för företag. Västvärldens företag kan lägga produktionen i delar av världen där kostnaden för att tillverka en vara är lägre än i hemlandet. I dessa leverantörsled kan missförhållanden uppstå såsom kränkningar av mänskliga rättigheter. Intressenter av olika slag fordrar mer transparens av företagen, det vill säga de kräver information utöver den finansiella i företagens rapporter.Hållbarhetsredovisning är en form av redovisning som har blivit allt vanligare och anses generellt innehålla information om företagets ekonomiska, miljömässiga och sociala prestanda. I jämförelse med den finansiella redovisningen existerar det ännu inga standarder för denna form av rapportering.

On September 4, 2013, two men were shot in the suburb Biskopsgården in Gothenburg. This was the catalysts to a very problematic autumn in both Biskopsgården as in another suburb, Hisingsbacka. The local media reports of the events were very through, where the newspaper Göteborgs-Posten took a leading role. It?s these reports which form the basis, the so called material of our essay.

Problem: Det finns skillnader kring hållbarhetsredovisning mellan länder när det gäller reglering, tillämpning av GRI:s (Global Reporting Initiatives) riktlinjer, intressenternas makt att påverka med flera. Dessa skillnader kan ha uppstått på grund av många orsaker men i denna uppsats kommer det att utredas om kulturen kan förklara dessa skillnader.  Syfte: Syftet med denna uppsats är att beskriva och förklara i vilken utsträckning kulturen har en inverkan på hur de olika nordiska länderna väljer att lagstifta kring hållbarhetsredovisning och hur företagen tillämpar GRI:s riktlinjer. Men även om intressenternas makt att påverka företagen att göra en hållbarhetsredovisning har någon förklaring i kulturen.Metod: Den insamlade datan är huvudsakligen kvalitativ men har kompletterats med en del kvantitativ data. Insamlingen har skett genom litteratursökning, telefonintervjuer och en e-mailkontakt.

This study focuses on the integrity of students at Uppsala University that has used the university?s network, UpUnet. We?ve studied their opinions with the use of questionnaires that cover questions related to privacy and awareness about logging of data traffic.The results showed that more students than our hypothesis suggested were unaware of the surveillance on the network, and the majority of these also had a negative opinion towards logging of data traffic. However, we found that there were several relations between how the students responded on our questionnaire, and we?ve presented these in the analysis chapter towards the end of the essay..

Purpose: The aim of this study is to inquire into the congruency of store image perceptions, projected by Ikea and Ilva, and how Danish and Swedish consumers perceive the aforementioned stores? images in their respective domestic market. Also, the aim sets out to evaluate the success of these stores? images on consumers and on transference to host markets. Further, the aim is to discern specific store image attributes captivating Swedish and Danish consumers.

The purpose of this study was to investigate how media has followed the Parken Zoo incident and analyse how media convey the issue about the Parken Zoo incident. The different results have been compared. To answer the purpose of the study three issues has been formulated:  how do the different media relate to the ideal of objectivity? Who come across and get to speak in the different media? What differences and similarities are in the media?   The theories that have been used in this study are mainly McCombs theory of agenda setting, Strömbäck?s theory of framing and theory of media logic, Kovach & Rosenstiel theories of journalism and Manning?s theory of objectivity. The methods that have been used are a combination of a quantitative content analysis and a qualitative semiotic analysis.

Background: Media has for a long time been reporting about the audit industry, often focusing on so-called auditing scandals. Economic journalism has grown stronger, the corporations are given more and more power in society and the public interest is increasing. We intend to examine how mass media affects the expectations gap and how the auditing firms operate strengthening the society?s confidence in the industry after mass medial exploitation. We also want to investigate whether the relatively new phenomenon social media is affecting the auditing firms and industry?s external communication, as well as what consequences negative publicity may have for the individual auditor.Aim: The aim of the study is to create an understanding of the audit industry?s relation to the media as well as to describe and analyze how mass media?s coverage is affecting the audit industry, auditing firms as well as the individual auditor.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

Background and problem discussion: Sustainability reporting has recently risen in importance and a rising number of companies choose to issue voluntary stand-alone sustainability reports. Their non-regulated nature increases the opportunity for management to angle the information in these disclosures to their own advantage. Lately the focus has shifted from examining what kind of information is provided in environmental disclosures, to analyzing how the information is presented.Purpose: The purpose is to examine if managers in the energy sector use optimistic tone when issuing sustainability reports. The aim is to find out if the tone applied in environmental disclosures is in congruence with either the environmental or economic performance or if an excessively positive tone is being used to mislead readers.Limitations: This study is limited to information found in environmental disclosures from private companies in the energy sector, issued in 2012 or 2013. Environmental performance is defined as the amount of CO2e emissions and economic performance refers to annual company revenues.Methodology: The quantification of optimistic tone is conducted using a content analysis, relying on a pre-specified wordlist and a pilot study.

To reach objectives within EU?s Habitatdirective and the national environmental objectives, more information about semi-natural pastures is required. The expression semi-natural pasture is used for pastures that during the latest time are uncultivated and unfertilized. Semi-natural pastures are important in many respects for example to conserve the biodiversity and for our cultural history. The aim of my study was to compile and calculate the area of semi-natural pastures by use existing sources of information.

This master thesis was performed as a mission from Holmen Skog with the purpose to investigate to which extent their own machine teams and engaged contractors were exposed to theft and vandalism, and most common preventive measures used. With the help of collected data the study should lead to proposals of preventive measures that can help the machine teams in their struggle to minimise theft and vandalism. Theft and vandalism are a big problem for Swedish forest contractors. In a scarce economic situation thefts and vandalism rapidly decrease the profit for the contractors. However, the last years have resulted in a positive awareness of thefts, and more and better preventive measures have been developed. With the initiative of this master thesis, Holmen Skog show that they are aware of the situation and that they wish to take control of the problem. A total amount of 108 questionnaires was sent out to Holmen?s own machine teams and engaged contractors.

The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

Today many separated children and youth up to 18 years - children in the sense of the UN Convention on the Rights of the Child - flee from war and armed conflicts around the world. Many of them come to Sweden for protection and to apply for asylum.The aim of this study is to examine how the national Swedish news agency Tidningarnas Telegrambyrå - TT - constructs the image of separated children and youth. The main research questions have been: How does TT construct the image of the separated refugee children? The more detailed questions put to examine this main question have been: what are the issues being focused in the reporting and what discourses, voices and sources are let into the journalistic material?The theoretical perspective should be considered as social constructionistic where the basic idea is that the image of the separated child also constructs the way society looks upon them, their rights and their needs, affecting how these children will be welcomed and treated when thay arrive in our society. The empirical study is a qualitative analysis of text, produced in the span 2007- April 20th 2010.