The purpose of our study is to get more knowledge about how moral dilemmas affect social workers in their work. This because we find that a big part of social work involves ethic reflections and that is why we find it important for social workers to have knowledge about how they should and can think and act in these situations. Ethic statements exist for social workers to use in their work but we haven?t found any guidelines for concrete situations and that?s why we decided to study this area. Questions we want to answer are how do the social workers define moral dilemmas in social work? How do the social workers deal with moral dilemmas in their work? How do moral dilemmas affect social workers in their work? This is a qualitative study with interviews from seven social workers from one social service office although they are from different units.

In Sweden the social assistance from a historical perspective, has been a part of the social legislation, since the 18th century. In that time called poor relief. Through the centuries this has established the social assistance we have today. With focus on the child, we have attempted to illustrate how the social workers consider the child perspective when they are dealing with the social assistance. We wanted to get a view of how the social worker reasons about needs the children have and how they can see that the benefit has been provided for.

Ångest är ett relativt vanligt förekommande psykiatriskt problem hos skolbarn, framförallt flickor. Obehandlad kan den fungera som brygga till annan psykopatologi. I barndomen fungerar föräldrar som viktig bas för inlärning. Förälderns grad av omsorg och överbeskydd anses kunna bidra till utvecklande och vidmakthållande av ångest. Genom reciprocitet påverkar även barnet föräldrarna.

Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

Uppsatsen behandlar problematiken kring implementering av personalekonomisk redovisning, i form av hälsobokslut..

Social hållbarhet är ett högaktuellt ämne. Delegationen för hållbara städer presenterade år 2012 sin slutrapport och bara ett år senare presenterade Malmökommissionen sin slutrapport för ett social hållbart Malmö. Syftet med uppsatsen är att bredda kunskapen om social konsekvensbeskrivning samt att undersöka dess potentiella effekt på social hållbarhet, eftersom det är av största vikt att hitta konkreta arbetssätt för att uppnå ökad social hållbarhet. Genom en litteraturstudie undersöks i uppsatsens första del vad begreppet social konsekvensbeskrivning har för bakgrund, varför det förespråkas, hur en metod för genomförande skulle kunna se ut samt vilka utmaningar som finns. I uppsatsens andra del studeras tre artiklar som utvärderat effekten av att utföra social konsekvensbeskrivning. Litteraturstudiet resulterar i slutsatsen att social konsekvensbeskrivning har stor effekt på social hållbarhet, på flera olika sätt. Trots att metoden medför en hel del komplexa frågor att förhålla sig till finns det därmed god anledning att utveckla arbetet med social konsekvensbeskrivning, för att vi tillsammans ska nå en mer socialt hållbar framtid..

The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

I Sverige infördes år 2005 nya regler för redovisningen i börsnoterade företag. Från och med den 1 januari blev dessa företag enligt lag tvingade att följa det regelverk som International Accounting Standards Board författar. Dessa standarder blev då gällande i hela EU.I vår uppsats inriktar vi oss på en av dessa standarder och dess amerikanska motsvarighet, nämligen IAS 38 som behandlar redovisning av immateriella tillgångar. Vi fokuserar på den typ av immateriell tillgång som uppstår genom forskning och utveckling. Den amerikanska motsvarigheten till denna standard heter FAS 2.International Accounting Standards Board är ett av två ledande organ som på ett internationellt plan definierar hur redovisningen ska se ut.

The intension of this study is to investigate the interaction between teachers and social workers in two diffrent countys. The study is focused on how teachers act upon suspicions when there are children at risk and what kind of support the teacher gets from social workers. Another importent question is if the teachers know what kind of rules regarding to confidentiality and if it would be better for the pupils if there were no confidentiality.To get answers to my questions, i have interviewed teachers and social workers in both countys.In this study I assume that the power has three dimensions and that there are four levels of interaction.Due to the law about confidentiality the social worker has the power over the teachers. Because the law about confidentiality it is difficult for teachers and social workers to interact.If the teacher want help from social services, she or he must call the social worker because the social worker will not call the teacher. If the social worker want to help the teacher and give her advice, the social worker can do that without breaking confidentiality.

This study has a double purpose. First, it explores and maps out the use of quantitative key indicators in social performance reporting within a microfinance portfolio. This was done on behalf of Storebrand Asset Management, who would like to aggregate and report the social results of their microfinance investments to their customers. The study concludes that the extent of social reporting and types of indicators used varies, meaning that it is hard to aggregate data for use in further reporting. Thus, the work towards the goal of social reporting has only just begun.

The purpose of this thesis is to examine how social workers perceive the concept of knowledge within social services, particularly within children and youth services. Our goal is also to study the employer's expectations and demands on graduate social workers. The main questions we address in this thesis are; What knowledge is seen as useful by employers and graduate social workers working in social welfare offices? To what extent does university education bring useful knowledge to the work being done by social workers? What practical knowledge is there in the workplace for social workers to learn? When recruiting, what expectations does the employer have of graduate social workers? What challenges are there with recruiting a graduate social worker?We have interviewed six social workers and four employers in the social childcare division in different municipalities in Skåne region, Sweden. We have used epistemology in our analysis.

Uppsatsens syfte är att förklara skillnaden i varför företag noterade på Stockholmsbörsen lämnar olika upplysningar om risker och osäkerhetsfaktorer. Studien baseras på företag noterade på Stockholmsbörsen OMX, Large-, Mid-, och Small Cap. Sammanlagt granskas 200 noterade bolag utifrån dess årsredovisningar. Undersökningen delas in i fyra olika riskkategorier; finansiell risk, affärsrisk, operationell risk samt strategisk risk. Varje kategori, med sina beroende variabler, analyseras var för sig.

AbstractThe aim off this study is to research social workers´ knowledge, use, risks and possibilities of social media in their work with clients. Because today the society is using social media networks in daily life and social media has become a tool in social work as well. How does social media and social work cooperate? And how does social media effect social workers? For example the website Facebook has grown huge and many people use it everyday. Where is the line between work and private life? To reach this knowledge in this study, qualitative interviews have been done with six social workers that work with children, youths and families.

This B.Sc. Thesis examines how Swedish Large Cap companies communicate CSR in social media. We describe the current state of CSR communication in four different social media channels, Twitter, Youtube, Facebook, and blogs. This research, supported by interviews with stakeholders and a quantitative survey, analyses the potential risks and benefits from communicating CSR via social media and provides concrete advice on the development of a CSR communication strategy for social media. Although some benefits have been realized, many companies have failed to truly reap the potential benefits from an effective social media strategy for CSR.

Background: The project controller is a function witch evolved due to the strong gaining ground of project operation. Why the area of the project controller is interesting to study is explained by the fact that increasing knowledge of this function is important in order to make project operation work well. The fact that opinions in this field disagree, further increases the interest of the field. In order to study the function of the project controller three companies have been singled out. They are IFS, Intentia and Saab Bofors Dynamics.