The aim of this masters thesis is to examine what political, social and ideological reasons that were the base for the establishment of the Swedish temperance movement. Which judgements within this movement that resulted in the decision to establish publishing firms, how these publishing businesses were organised and what function they had in the literary circuit. The questions are: What principal political, social, economical and ideological reasons were the bases for the establishment of the Swedish temperance movement? How has their need for publishing firms arisen? Which were the publishing firms and who were the publishers? What ideas, purposes, experiences, values and judgements led to the establishment of publishing firms? In the first part of the theory I have used the historical materialism of Karl Marx; in the second part the theory of middle class publicity by Jürgen Habermas; and in the third part I have made a presentation of the literary circuit and how it works according to Marx and Habermas. The method used is an analysis of ideas and ideologies in literature and documents.

Swedish Development Cooperation emphasizes the need for collaboration among actors on a national level. In that context, the purpose of the thesis is to investigate how Public Private Partnership (PPP) on Corporate Social Responsibility (CSR) may influence the changing role of the state. The thesis is informed by Critical Discourse Analysis. In order to investigate the social constructions of reality, the thesis is a critical study of language related to ?Globalt Ansvar: Swedish Partnership for Global Responsibility? to identify through what discourses Collaboration on Corporate Social Responsibility is produced; and the implications in relation to Public Private Partnership.

The purpose of this study is to examine who were given the opportunity to express their opinions in the government proposition concerning the future of the school system ? particularly regarding the proposal that pupils do compulsory military service - submitted to the Swedish parliament 21 March 1941. Our focus is mainly on three parts of the proposition: the proposal to introduce shooting- and grenade practice for all pupils, the proposal to introduce an obligatory military leadership training course for teachers and the proposal to introduce an obligatory summer camp for all pupils.Using primarily a qualitative method we examine how different opinions and views are expressed in the statements and utterances responding to the pending proposition and who the responders are. We will attempt to clarify who were considered to be undisputed authorities and experts, and whose opinions, for that reason, carried a lot of weight in the decision making process, comparing them to the statements and utterances submitted on a voluntary basis by non-experts. And finally, to what extent the opinions in the statements and utterances were allowed to guide the propositional work.Results show that the statements and utterances were submitted by authorities, chapter, county administrative boards and religious, non-profit and political organizations as well as different types of schools, representatives from the Board of Education and elementary school boards not a part of county councils or other types of associations.

In Sweden there is no legal regulation for the obligations and responsibilities between the contracting parties within the construction, civil engineering and installation sector. To clarify uncertainties regarding the liability, actors from theses sectors have agreed upon a voluntary regulation, called the General Conditions of Contract.When insurance companies want to enter the Swedish construction insurance market, they face a regulatory framework that not only regulates the construction market, it also imposes requirements on terms and conditions that must be included in the construction insurance. These terms are perceived as ambiguities and create difficulties and inhibit the ability for these insurance companies to offer competitive insurances. One of the terms that create these difficulties is the guarantee period, which is period of time starting from handing over the construction project to the employer, during this period the contractor still has the responsibility for the construction project. The guarantee period regulated by the General Condition of Contracts differs from the international use of the term both in length and in content.

The veterans in Sweden is a group that is steadily growing, one of the reasons is the new employment agreement that requires the soldiers and officers to commit to Foreign Service. The Swedish Armed Forces have received critique from the government in their investigations concerning the Swedish veteran politics. Since then the Swedish government has introduced a new law that gives the Swedish Armed Forces an utmost responsibility concerning the veteran?s physical and mental health. The purpose of this study is to qualitatively investigate ?The Peace berets?, a non-government organization which have had, and is still having a cooperation with the Swedish Armed Forces as a result of the investigation conducted by the Swedish government.

ABSTRACT Poverty, and in particular child poverty, is a serious social problem. Statistics show that the number of children living in poverty has increased over the last ten years. Earlier research shows that there are huge gaps in our knowledge of how the actors in civil society handle child poverty. With this study we hope to help fill this gap. The aim of our study is to look at how four different organisations working in the civil society in Uppsala perceive and handle child poverty.

Background and problem - Integrated reporting is a hot topic today and is predicted to be the future of companies? external reporting. In December 2013 a new framework on integrated reporting was released and one part of the framework concerns governance and how it supports the organization?s value creation. A recent study on integrated reporting in Sweden showed the area of governance to be poorly reported.

Uppsatsen redogör för tre svenska klädföretags miljöredovisningar och hur dessa uppfyller de kvalitativa egenskaperna: begriplighet, relevans, tillförlitlighet och jämförbarhet. Dessa kvalitativa egenskaper ska enligt det internationella redovisningsorganet IASBs föreställningsram vara uppfyllda i de finansiella rapporterna som företagen lämnar. De tre klädföretag som vi har valt att undersöka har offentliggjort frivilliga miljöredovisningar. I dagsläget finns det inga lagkrav på hur frivilliga miljöredovisningar ska presenteras, däremot finns det olika rekommendationer. Vi menar att IASBs fyra kvalitativa egenskaper kan appliceras på frivilliga miljöredovisningar i syfte att säkerställa ett visst mått av kvalitet.

This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.

 BakgrundI november 2010 avskaffades revisionsplikten för små aktiebolag i Sverige. Anledningen till lagändringen var att regeringen ville sänka kostnaderna för små bolag, samt att regeringen ville att Sveriges lagstiftning skulle harmoniseras med EU:s lagstiftning. Regeringen menade att bolagen efter revisionspliktens avskaffande skulle använda den insparade kostnaden till att köpa andra tjänster från revisionsbyråerna.SyfteSyftet är att beskriva hur den avskaffade revisionsplikten för små företag har förändrat kundunderlaget och tjänsteutvecklingen för några utvalda revisionsbyråer. Vidare är syftet att beskriva vilken betydelse revisionsbyråerna anser att revisionen har för de små företagen.MetodI uppsatsen har en kvalitativ metod använts. Intervjuer med 6 olika revisionsbyråer i Sundsvall har genomförts.

Over the past decade there has been considerable debate in the media concerning the necessity of educating parents in how to be better parents, and strengthening their parental role. This question has also been debated at a national level, resulting in the state commissioning a number of official investigations into the problems that parental education could resolve. A growing body of scientific studies have shown that parental-educational programmes play a strong role in preventing behavioural problems amongst children and teenagers. Many Councils in Sweden already offer these parental courses to their citizens, but discussions are ongoing as to whether these courses should be obligatory for all parents before or near to the moment that they begin to have children. This conclusion has been supported by the official investigations commissioned to look into this issue.

Since the 1990s, when the number of transnational companies increased, it has created challenges regarding the responsibility of human rights. As a response to these challenges the United Nations Human Rights Council (UNHRC) unanimously endorsed the new policy UN Guiding Principles on Business and Human Rights (UNGP) in 2011. UNGP does not have the status av international law, yet simply as guidelines and its implementation is based on good will and voluntary efforts. Now, 10 years later, this study aims to get understanding regarding if UNGP is considered as norm by the Swedish Government, Volvo and Gothenburg Municipality. The material of the study consists of sustainability reports, annual reports and governmental documents with focus on human rights in relation to business published between the year of 2011, when UNGP was endorsed, until 2020.

The connection between body, soul and social surroundings and their influence on health has, in the western world, been known for over a hundred years. The hospital social worker with tasks within the area of the psychosocial perspective is therefore now a part of Swedish healthcare. Yet both international as well as national research and literature show that social workers have a slow professionalizationprocess and difficulties describing their area of tasks and methods. This study aims to explore hospital social workers line of work, what they believe becomes help in their work with patients and put results in relation to professionalization in the medical environment. The results are problematized from perspectives like professionality, power and role.The study includes 86 hospital social workers at Sahlgrenska Universitetssjukhuset in Gothenburg Sweden and it contains both quantitative and qualitative parts.

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.

Both authors of this study have been involved in the School of Business at Umeå University Student Association (HHUS) and is due this discovery deficiencies and problems within the association. The pressure to engage in HHUS is compared with other financial organizations around the country very low. This led us to consider why this is the case. From experience we know that communication between the association and its members are not functioning optimally. Communication itself is essential for motivating students and for that motivation should be high for the students to experience good quality on the engagement. The purpose of this study is to identify lines of communication and motivational factors that affect students who are members of HHUS to get involved or not.