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.

Title: The dynamics of the Audit expectation gapIntroduction: The audit expectations gap is the difference that exists between what auditors and users of accounting information expects an independent auditor to do. Since the definition arose in 1974, much research has been done about the gap. What is relatively unexplored is how the gap changes over time within a country, and how it is affected by external events. This lack of knowledge has motivated this study.Problem: How has the audit expectation gap changed in Sweden, from the emergence of the definition until today? In which way have corporate scandals and legislative changes affected the gap?Purpose: The aim is to identify and create an understanding of how the audit expectation gap has changed in Sweden.

Sweden is considered to have one of the world's highest animal welfare standards in agriculture. Despite this, there are shortcomings in animal husbandry. One example is overcrowding, which is a way to increase stock size without making costly investments in the buildings. It can be carried out systematically to increase profitability or due to, for example uneven calving during the year. The European Commission criticizes the fact that stocking density is not controlled under Swedish welfare inspections.

Sweden is considered to have one of the world's highest animal welfare standards in agriculture. Despite this, there are shortcomings in animal husbandry. One example is overcrowding, which is a way to increase stock size without making costly investments in the buildings. It can be carried out systematically to increase profitability or due to, for example uneven calving during the year. The European Commission criticizes the fact that stocking density is not controlled under Swedish welfare inspections.

AbstractThe OMX Nordic Exchange Stockholm requires all large companies to apply the Swedish Code ofCorporate Governance. A revised code will be applied from July 2008. The purpose of this paper is toidentify the accessibility of information on corporate governance and in particular how the compliance,concerning the Swedish Code of Corporate Governance in the perspective of an internet active generalpublic.This paper is a complete census of the companies at the OMX Nordic Exchange Stockholm whocomplies with the code. Each company website has been visited and a comparison between the sectorsat the OMX Exchange Stockholm has been performed.Results: 96% of the companies present the members of the nomination committee. 94% presents thenomination committees proposal of the company board members, though only 33% of the companies inthe Energy sector.

This thesis aims to study whether the Swedish corporate law is in need of additional rules regarding the composition of the board of directors from a gender equality point of view. Sweden is internationally a state that is far ahead when it comes to creating equal opportunities for all its citizens. The Swedish labour market consist of men and women to an equal degree, although this is a phenomena that is not reflected on the leading positions in the larger limited corporations listed on the stock exchange. This is a trend that definitely needs to be attended to, since women can provide crucial knowledge that is important not only to the individual corporation but also to the society as a whole. This is strengthened by the fact that demographic differences in boards stimulates creative solutions and well reasoned suggestions.The opponents to legal measures regarding affirmative action base their arguments on the fact that the shareholders right of ownership is limited as a result of such measures and also that rules regarding self-regulation through corporate governance is preferable.

The aim of this issue is to study how Swedish public libraries deal with the principles of freedom of speech and freedom of information in connection with public use of the Internet. The authors intention has been to find out whether the public use of the Internet has caused ethical problems for library workers and how the libraries solve situations when they consider their principles violated by library users. The authors study the debate on the issue in a couple of Swedish library magazines published during the late 1990s and they also give a few examples from the USA during the same period. They study the ethical principles and directives for schools published by the Swedish Board of Education as they claim that many of the public library users are students who bring along their ethical conceptions and thereby affect the ethical climate of the libraries. In their study the authors refer to ethical rules given to librarians by their trade union DIK and to the conclusions drawn from the hearing Good Ethics on the Net held by the Swedish IT Commission in 1998.

Syftet med denna uppsats är att utreda om förvaltningsrevision tillför något värde eller om det bara är en historisk kvarleva som innebär en extra kostnad för företagen.För att uppfylla uppsatsens syfte skapade vi en egen teori om förvaltningsrevisionens värde. Denna teori kretsar kring relationerna VD ? Styrelse, VD/Styrelse ? Ägare, VD/Styrelse ? Bank och VD/Styrelse ? Staten. För att undersöka riktigheten i vår teori gjordes dels en intervjuundersökning och dels en enkätundersökning på Internet.Vår undersökning visar på att förvaltningsrevisionen främst riktas till externa aktieägare. Även leverantörer, banker och staten framhålls som intressenter till förvaltningsrevisionen.

The purpose of this bachelor thesis is to accomplish an understanding for how librarians purchase fiction literature in public libraries. To answer these questions, we have performed four qualitative interviews with librarians in three Swedish municipalities. We have also performed a smaller document study to give us an overview of the used guidelines at the selected libraries. The results of our survey have been analyzed on the basis of our revised version of Sanna Talja?s model The Interpretative Repertoires of the Music Library.

IT is often seen as a solution to many problems concerning effectiveness in organizations. Information systems within the healthcare sector is often viewed as medical devices rather than just systems or services. These medical devices are thoroughly regulated by laws, standards and certifications. In this study I participated in an innovative project that aimed to bring new life and use to the old fashioned patient journal by giving it a visual representation through the use of an avatar. I aimed to study the effects of regulators connected with the patient journal as a source of information for the innovative project.

This study is preformed at Westbaltic Components placed in Töcksfors Sweden. Themain target in this study is to make one of the company?s assembly lines better andmore effective. The assembly line constructs vending machines for different stores allover Europe.It will contain tobacco, snuff, cigarettes and shaving blades and many more similarproducts.The first step in our study is to locate the daily problems and find out a good way toreduce them and make them disappear. A good way to do this job easier was toconstruct a visualizing board.

The study involves six Bosnian refugees experience of integration into Swedish society.The purpose of this study is, through the use of a qualitative method, to get an understanding of what the integration process in the Swedish society has been like for six Bosnian refugees.. These refugees fled from the war in former Yugoslavia and came to Sweden between the years 1992-1995. The country who was once called Yugoslavia is currently divided into six republics comprising, Bosnia-Hercegovina, Croatia, Slovenia, Montenegro, Macedonia and Serbia, with its provinces, Vojvodina and Kosovo. The main focus of the study has been in the respondent?s thoughts and experiences of integration into Swedish society.

This thesis presents a comparative study of image registration at two picture collection libraries. The two registration systems are analyzed as to the theoretical principles behind them and their practical application, and related to theoretical tools for subject analysis and bibliographic standards. While a growing number of picture collections now digitize their material, generally accepted standards and methods for the registration of digital images are still lacking. Many different systems coexist, often developed in-house in response to ad hoc needs and based on traditional registration tools created for textual documents, resulting in internationally incompatible mixed-format systems. The two picture collections examined here, however, have opted for similar, standardized tools for registration and subject analysis, and while there are differences in their application and focus, they have both considered issues of cross-system compatibility.

Skolans styrdokument ställer krav på att lärare och elever ska använda digitala medier i undervisningen och digital kompetens ses som en nyckelkomponent för ett livslångt lärande. Syftet är att analysera interaktionen mellan lärare och elever under problemlösningssituationer i matematikundervisningen med smart-board som medierande artefakt. Studien har ett sociokulturellt perspektiv.Empirin är insamlad genom video-observationer och studien är öppen och kvalitativ. Empirin består av fyra filmade och transkriberade sekvenser som innefattar fyra olika elever och hur de arbetar med problemlösning med smart-boarden som medierande artefakt. Empirin är analyserad utifrån EMA-modellen, som bygger på idéer från John Deweys pragmatiska filosofi.Resultatet visar att interaktionen styrs av läraren eftersom att det är läraren som styr över talutrymmet, men även vilka elever som ska vara delaktiga i interaktionen.

Increased trade and eased policy restrictions have brought markets closer together. Prices at different locations are much likely to affect each other to a certain extent. Since the adaption of Common Agricultural Policy in 1995 the Swedish wheat market has been exposed to the world market and Swedish farmers are facing new challenges. A broader knowledge about market integration and price transmission will facilitate Swedish farmers, banks and politicians in making rational decisions. Therefore the aim of this research is to explain how global wheat prices are transmitted on Swedish wheat prices.