It is a human right to be treated equally and fairly no matter whom you are, what you like or where you are from. The United Nations addressed the important aspects of equally treatment in their declaration of the human rights. It is each conventions state?s responsibility to fulfil all the rights in the declaration. This study focuses on three Swedish county administrative organizational works with the human rights from their annual reports from 2014.

The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

Background: First Line Managers are expected to create a health promoting work environment. Research has shown that the prerequisites for accomplishing a health promoting leadership are not always the best. Aim: The aim was to elucidate the prerequisites for a health promoting leadership as First Line Manager at a University hospital in Sweden based on competence, role, support structures and own durability. Results: First Line Managers at the chosen hospital seems to have rather good conditions for conducting a health promoting leadership. All respondents did have a university degree and most thought that their competence corresponded well with the role.

Earlier models that measured de facto harmonization of international accounting mainly used indices and other related statistical models. Those approaches do not account for the relative importance of individual balance sheet items or expense items being harmonized. This paper therefore proposes a different approach using Runsten?s (1998) permanent measurement bias model. That way it is possible to quantify the harmonization process by accounting for differences among companies.

Distriktssköterskan är ofta den sista länken i vårdkedjan från den somatiska vården och hemsjukvården. En fungerande överrapportering från den slutna somatiska vården till hemsjukvården är av yttersta vikt för patientens trygghet och säkerhet och det är därför viktigt att innehållet i omvårdnadsepikrisernas uppfattas som relevant för den fortsatta vården. En omvårdnadsepikris skall innehålla en slutanteckning över de omvårdnadsåtgärder som genomförts på sjukhuset och en kort beskrivning över patientens aktuella omvårdnadsbehov. Syftet med studien var att beskriva distriktssköterskors uppfattning om omvårdnadsepikrisernas relevans och användbarhet i den fortsatta vården i hemmet av palliativa patienter samt att jämföra dessa med det faktiska innehållet i omvårdnadsepikriser skrivna av sjuksköterskor inom den slutna somatiska vården.Studien har genomförts med en innehållsanalys av 16 omvårdnadsepikriser insamlade från en kirurgiavdelning på ett större sjukhus i Göteborgsregionen samt semistrukturerade intervjuer med fem distriktssköterskor i Göteborgsregionen. Avslutningsvis jämfördes resultatet från de två datakällorna för att bedöma överensstämmelsen mellan dessa.

The visual representation of management (board of directors, chief executive officer and executive management) in annual reports is an area of scholarship that has not been explored much. In the present study a sample of 87 annual reports from business enterprises within a Swedish context, comprising about 300 photographs, was analyzed using an explorative method of analysis based on semiotics and grounded theory. The influence of the context on images raises a question discussed in the study: Should the photographs in the annual report be categorized as portraits, advertisements and others or should the annual report be regarded as a genre of its own? The photographs showed patterns of homogeneity regarding gender, dress, gestures, colours, pictorial compositions et cetera. The position of the (male) CEO is privileged, but he is also connected to the group through various means like dress and style, thereby further underscoring management as a male enterprise and demonstrating the importance of the suit and necktie in creating homosocial bonds.

Background: First Line Managers are expected to create a health promoting work environment. Research has shown that the prerequisites for accomplishing a health promoting leadership are not always the best. Aim: The aim was to elucidate the prerequisites for a health promoting leadership as First Line Manager at a University hospital in Sweden based on competence, role, support structures and own durability. Results: First Line Managers at the chosen hospital seems to have rather good conditions for conducting a health promoting leadership. All respondents did have a university degree and most thought that their competence corresponded well with the role.

Companies today face more and more demands from society and stakeholders. It is no longer about just satisfying shareholders, sales and making a profit. Consumers are becoming more aware of products effects and the consequences it has on humans, our environment and the generation ahead of us. NGO:s and society request that companies take responsibility and actions toward a more sustainable business. Many investors analyze companies? sustainability regarding social and environmental issues when it comes to choosing a company to invest in.

AbstractTitle: Where does the news that you read in your localpaper come from? (Vilket ursprung har nyheten som du läser i din lokaltidning?)Number of pages: 45 (57 including enclosures)Author: Elin RantakokkoTutor: Göran SvenssonCourse: Media and Communication Studies 30 hpPeriod: Fall of 2007 University: Division of Media and Communication, Department of Information Science, Uppsala University Purpose/Aim: This paper has the aim to make a systematic survey of the information source and channels that local newspapers use. How much space they get in the paper and how the newspaper works with these sources and channels. The front pages of the newspaper are going to be compared with the insides of the newspaper. The reports roles in the making of news are also examined.Material/method: To be able to answer my questions I?m going to use three different methods.

Background: First Line Managers are expected to create a health promoting work environment. Research has shown that the prerequisites for accomplishing a health promoting leadership are not always the best. Aim: The aim was to elucidate the prerequisites for a health promoting leadership as First Line Manager at a University hospital in Sweden based on competence, role, support structures and own durability. Results: First Line Managers at the chosen hospital seems to have rather good conditions for conducting a health promoting leadership. All respondents did have a university degree and most thought that their competence corresponded well with the role.

Leverage buyout?s is an opportunity for companies, who can strengthen its market position by expanding its operations, and it add?s value to the company. At every LBO, copmanies make different values of the target company to finally come upp to a final bid. The final bid may in many cases be made of a surplus value, which is the differens between the value of the net-assets and the final bid. This we call goodwill and it has been a target in many discussions.

Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

The possibility for plants to utilize phosphorus in soil is a prerequisite for conducting agricultural production, both small scale and professional. Spreading of phosphorus fertilizers and manure is therefore seen as a necessity in today's agriculture in order to achieve high yield. Manure management, livestock farming and manure storage could contribute to the eutrophication of lakes and rivers. For instance, when the ground becomes saturated, phosphorus leakage could be seen in surface runoff or in point sources resulting from inadequate manure storage management.In the municipality of Växjö there is still many bodies of water that do not reach the Swedish environmental water quality standard of "good ecological status". This thesis has therefore analyzed the manure management and storage on agricultural farms which may have contributed to eutrophication in the municipality.The method for this thesis was a literature study, a questionnaire survey with 820 receivers and a summary of issued inspection reports from 2013.The results highlight the ways in which agriculture may have contributed to the eutrophication of lakes and streams in the municipality of Växjö.

Author: Niklas JohanssonDirector: Olle DuhlinTitle: In policy and practice ? a study of how the cultural policy have effected the language of two cultural institutions.Background: The swedish cultural policy?s raison d?être is to safeguard all the inhabitants right to experience culture. Since 1997 the development in the field has resulted in an economisation and commersialisation were the culture more commonly is looked upon as a mean of reaching a higher rate of employment or financial growth. The concept of cultural planning and new public management are today part of the cultural pollicy debate which in its turn has effected the goals and ways to evaluate fulfillment.Purpose: The purpose of this study is to show how the cultural policy in the swedish regions effect the language in the annual reports of the cultural institutions and how these documents have developed since 1997. This to further the knowledge of ho wchanges in the cultural policy effects the comunication of the cultural organisations.Method: This is a qulaitative study conducted in a inductivly.

Abstract Essay in political science, C-level, by Jenny Senemgen, spring semester 2008. Tutor: Michele Micheletti. ?Hennes & Mauritz ? a case study of their CSR work and collaborations with NGOs.?The purpose of this essay is to examine if and how the transnational corporation Hennes & Mauritz (H&M) collaborates with NGOs in it?s work with human rights for workers and increased corporate social responsibility. I have looked at H&Ms CSR report from 2006, the Swedish network Clean Clothes Campaigns report about Swedish corporations in the textile industry and if their CSR work during the past ten years have given any results and I have also done two interviews with two NGOs.The examination is thereby a case study where I?m examining H&Ms CSR work and its collaborations with NGOs and the NGO?s opinions about H&Ms CSR work.My delimitation lies in the fact that I only have examined one corporation and what two NGOs thinks about the corporation.