Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

The field of the social economy and of the work integration social enterprises (WISE) in particular, is for many a more or less unknown area. Unlike ordinary enterprises the WISE's are different due to their aim of integrating disadvantaged people through work. In comparison with other small enterprises earlier research has shown that the WISE's are dealing with challenges regarding recruitment, participation, leadership, sustainable business ideas but above all, the access to funding. The purpose of this essay has therefore been to examine and analyze the financial situation of eight WISE's located in the Stockholm County. The results indicate that half of the enterprises perceive their economic situation as very unstable and as an obstacle to their further development.

The web has evolved much through the years. From being a place where author and reader were clearly distinguished, it now invites everyone to take part in the development of both content and technology. Social services are central in what is called Web 2.0. Wikis, blogs and folksonomies are all examples of how the users and their communities are key to the development of services. Collaborative writing, tags and API:s are central.

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

Syftet med denna uppsats är att kartlägga och identifiera en yngre generations, 18 till 30 år, preferenser för konsumtion av etermedia (Tv) inom ramen för uppdraget om public service samt hur de väljer och värderar de tjänster som erbjuds inom Tv-branschen. Det som undersöks närmare är orsaken bakom den minskade användningen av de tjänster som SVT erbjuder gentemot de kommersiella kanalerna och vad denna generation efterfrågar av det utbud som existerar.En kvantitativ metod kommer att användas för undersökningen och de empiriska data som undersökningen grundar sig på kommer att erhållas genom en enkätundersökning som sker via Facebook samt Itslearning där sammanlagt 106 personer deltar. Resultatet analyseras sedan med hjälp av tidigare genomförd forskning och inom teoriområdena värdeskapande, Service Dominant Logic samt tjänsteutveckling.Resultaten visar att denna generation efterfrågar underhållning som främsta värdeskapande aktivitet, i första hand hos de kommersiella kanalerna. Public service anses inte erbjuda ett större utbud av värdeskapande program och visar sig vara den främsta orsaken till varför minskningen av public service sker. Under förutsättning att SVT skulle önska öka generation Y:s konsumtion av public service, så skulle ett genomförande av följande ändringar rekommenderas: en större fokusering mot ett ökat utbud kring underhållande program föreslås som förbättringar som public service kan genomföra och kan om det utförs korrekt attrahera fler individer från denna målgrupp.

Introduction: Increased savings in funds has enforced the importance of the institutions. During the last 25 years they have augmented their ownership from 20 to 85 % of the Swedish stock exchange. Thereby the ownership becomes more and more financial, meaning that the return is the most crucial. In an article in Dagens Nyheter the president of the Swedish Shareholders Association and the president of Metall object to the institutional passivity which they consider being an important problem. Purpose: The purpose of this essay is to put the institutional passivity in perspective.

Sweden adopted a new anti-discrimination legislation 2009, DiskL, which aim to prevent direct and indirect discrimination in matters of employment and occupation.According to directives and practices from EU, pregnant workers are entitled a special protection from discrimination during employment situations. The purpose of this essay is to study the legal protection for pregnant workers in employment situations and also analyze whether male workers have similar protection when they plan parental leave. Both regulations from the EU-law and the Swedish law are presented and discussed. This because Swedish discrimination legislation is largely influenced by the EU-law.The study confirms that pregnant workers have a strong legal protection against discrimination through directives from the EU and DiskL. Employers must include this protection in employment situations.

In the proposition Nya förmånsrättsregler, 2002/03:49, the government suggests a new bill of beneficial rights, or FRL. The proposition has several changes, mostly for The Banking system. One of the changes is that the banks´ individual beneficial rights shall be replaced by a general beneficial right, where the beneficial value never exceeds 55 percent of the value of insurance bonds. Previously, the beneficial value was 100 percent.The purpose of this essay is to evaluate the relationship between the banks´ activities, and the new bill of beneficial rights, especially what the effects will become for the public companies within the printing houses, with 1 - 49 employees in the Skåne Region.The survey includes a total of 142 companies and it was distributed via e-mail. The conclusions from the study are that there are tendencies of increased difficulties for companies to get their credits granted by the banks.

This degree project aims to evaluate alternative methods to the unanaesthetized castration of piglets. Castration of piglets is performed to prevent the development of boar taint. Boar taint can cause great financial losses for the pig manufacturer. Unanaesthetized castration of piglets is not regarded to be satisfactory from an animal welfare perspective and the procedure will for that reason be outlawed in the near future.Several alternative methods are used in countries all over the world with promising result. The purpose of this study is to evaluate if this methods could be applied in Swedish pig production.A literature study has been combined with interviews; field studies, questionnaires and a small study on male pig production.To be applicable to and applied in Swedish pig production the alternative method must be financially accepted by the manufacturers but also accepted from an animal welfare perspective.Castration is the only way to guarantee a meat free of boar taint.

The purpose of this study is to highlight the situation for youths leaving foster care and entering adult life. The study examines the services provided by the social service in the Stockholm area when a youth is leaving foster care, and if a recent change in the legislation has had any impact on the operating procedures of the social service. The study includes interviews with youths who recently left foster care, as well as information collected from social service offices through a survey, supplemented by interviews with practicing social workers. All the assembled data have been analyzed using Ecological Systems theory with focus on the child perspective and the term significant others. The study shows that the respondent youth have trouble identifying the formal ending with social services, as well as the support they received or were offered.

The aim of this study was to capture preschool-teachers thoughts and experience basing on the obligation. Are there any policies and procedures for preschool-teachers to use when suspicion that a child is being abused occur. Are there some factors that may affect preschool-teachers to report to the social service? How does the preschool-teacher find the contact with the Social Service? I conducted four interviews with four preschool-teachers, two of these preschool teachers are employed at the same municipal preschool and the other two are employed at two other preschools. The interviews were semi-structured and were conducted at each individual?s workplace.

This masters thesis concerns the Public Library Service in Eastern Africa, Tanzania. Our subject was developed through a feasibility study that gave us comprehension that developing countries have individual problems concerning books and libraries. We understood that the main problems were the libraries financial situation and their dependence on aid. We also understood that the libraries do not have the resources to satisfy the society as a whole. The major questions raised in this study are: - How do the regional librarians describe their work situation? -Which role do the Regional Librarians have in society? Data was collected through interviews and observation, and the study is a qualitative case study.

Syftet med denna uppsats är att göra en fallstudie över Falköpings kommuns webbplats falkoping.se genom att undersöka olika faktorer som är viktiga att ta i beaktning då en webbplats för offentlig service och dialog ska utformas.Jag börjar med att redogöra för de mål som regeringen satt upp kring vilken information som lämpar sig för en offentlig webbplats, för att därefter visa på vilka fallgropar den nya tekniken för med sig. Jag redogöra för landstingsförbundets slutsatser kring ovan nämnda faktorer och därefter redogör jag även för Falköpings kommuns syn kring webbplatsens innehåll och upplägg. Efter detta övergå jag till att undersöka betydelsen av en webbplats design och utformning. Avslutningsvis att redovisar jag resultatet av den enkätundersökning jag genomfört för att undersöka medborgarnas förväntningar på en offentlig webbplats..

Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter..

Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter..