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.

According to science internal communication is a complicated, yet very important, issue of organizations today. An organization with a successful internal communication shows better results both economically and in terms of coworker satisfaction. The two main theories on communication are sensemaking and transmission. After a century with a transmissionary point of view, researchers stress the importance of sensemaking internal communication.Main question of this thesis is ?Which of the two main theories is the most useful when anchoring important messages in large organizations??According to the results of this study, conducted by interviews, neither one is more useful than the other.

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.

Organizational change is hard to achieve, but if an organization doesn't change it might risk its own existence. Effective resource allocation and increased control of the internal production are examples of how organizations try to increase its competitive advantage. An ERP system (Enterprise Resource Planning) can help an organization to achieve this by providing management with direct access to a wealth of real-time operating information, streamlined dataflow, and making the company's business processes more effective. Like other IT-related projects, ERP investments are associated with large risks. Many projects failure during the implementation in one way or another.

During the last couple of years many sectors and markets have had an increase in the competitive situation, this has meant that being cost effective have become more essential if organizations want to stay in business and be competitive. Thus, one crucial issue has become how to utilize the resources already available within the organization. Organizations can thoroughly plan and control personnel resources in order to become more efficient. But to become more cost effective also means taking into consideration several key figures, productivity being one of the more important figures.Onninen, a wholesaler which has one of its two central warehouses in Örebro has experienced this issue, i.e. an increase in competitive situation in their market.

 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.

The discrepancy in the rights for healthcare between undocumented migrants and the citizen in Sweden is a prerequisite for the existence of Läkarkliniken. Because of the chosen patient group the clinic stands outside the regulations from the National Board of Health and Welfare. The aim of this study was, from an institutional perspective, to investigate how such a unique player is designed and where the influences to the design origin from. The task was conducted thorough a qualitative case study with base in depth interviews. High levels of isomorphism were observed between Läkarkliniken and the general healthcare, however differences were seen as well.

This is a study about the Swedish liming operation and the Swedish liming officer?s opinions of some aspects regarding ecology, economy and organization. The study objectives was motivated due to the recent changes in manuals for the assessment of limed waters and the suggested changes in decision making and decreased budget for liming. Moreover the anthropogenic acidification effects on the ecology are in many ways complex. Furthermore it was made in order to gain knowledge about the liming officer?s opinions in order to improve the ability to meet their needs regarding the assessment tools and also to investigate if other things can be improved concerning the liming operation.

Today we live in an interconnected world. Through globalization and the development of information technology one can say that, today everyone is our neighbour. The result of our actions can easily spread and affect people on the other side of the world within seconds.Meanwhile, Third World countries are developing into stable economies and Western European corporations are expanding like never before and setting up their organizations in these new markets.This of course is not unproblematic, it creates new challenges for international organizations especially when it comes to communication. An example of that same problematic communication presented itself for Arla Foods in what came to be called the Cartoon Crisis.In late September of 2005 a number of cartoons depicting the holy prophet Muhammed were published in a Danish newspaper. This event sparked scores of protest ranging from Morocco to the Philippines.

Denna studie belyser några svenska statliga myndigheters genomförande av FN:s konvention om barnets rättigheter. Ambitionen är att fördjupa förståelsen av och få ökad insikt om betydelsefulla förutsättningar vid ett implementeringsarbete sett ur ett systemteoretiskt perspektiv. Studien baseras på semistrukturerade intervjuer med myndighetsrepresentanter. Genom framställande av myndigheternas hierarkiska nivåer: ledarnivå, organisationsnivå och kontextnivå, skildras respektive nivås betydelse och medverkan under konkretiseringen av konventionen. Studien indikerar att en kombination av information, yttrande och förståelse mellan de olika nivåerna, är av central betydelse beträffande realiserande av Barnkonventionen..

Syfte: Vi vill bidra med ökad förståelse för faktorer som kan underlätta utveck-lingen av e-förvaltning. Metod: Magisterarbetet är en kvalitativ studie av Sölvesborgs kommun. Vi har genom framför allt intervjuer samlat in vårt empiriska material. Vi har utgått från empirin, men samtidigt har vi haft vår teoretiska referensram i åtanke, med fokus på social struktur, informationsteknologi och tanke-modeller. Slutsatser: I vår studie visar vi att ett förändrat ledarskap, IPC (Information Process Change) och tillämpning av dialog är faktorer som kan underlätta ut-vecklingen av e-förvaltning.

?A culture center should be visually welcoming as well as attract a diverse range of visitors with different backgrounds.? This was the client?s request for a new cultural center in Nairobi. The location is in the heart of Nairobi?s industrial area, near several existing buildings that are already in use by the culture organization known as Go Down. I have chosen to keep most of the existing buildings and to use my new building as a complement for the desired program.

This master deals with the theme youth and public libraries. The essay is based on observationsand qualitative interviews with young people at the ages of 13 to 16 years old, whovisited the public library of Skara, employees at the library, and politicians in the community.The main issue in the study is; what is and what can be done to increase youth utilization ofpublic libraries. I have emphasized on the media stock, the organization of books, theenvironment and the staff of the library, marketing, specific target group, activities, andcooperation with both internal and external forces.Theories about youth culture and some projects concerning young peoples behaviour in librariesare also presented..

A budget consists of figures showing how much a particular activity has access to during a given year. With a balanced scorecard, these figures and guidelines can be converted in to more easily understandable non-financial instructions for the employees. One of the most significant differences between the budget and the scorecard is that the budget focuses on short-term results while the scorecard focuses on long-term visions and goals. With a long-term thinking the leaders can  set more long-term goals and also make more well-planned investments which increases the possibility for the organization to evolve and become better in the long term. By combining the two instruments a good balance between short and long term perspectives can be achieved, which creates a more effective steeringIn the 1990s, many of the municipalities introduced needs budget, one of them was Gothenburgs municipality.

The work in project has been around since humans began to hunt in groups, building bridges or building of the Great Wall of China. In 1960- and 70´s, the word project got their value it has today. A project means a work done during a decided time, with decided economy and non-recurring nature (Jansson and Ljung 2004). The projects had a general analytical model. It was used for all projects the organization engaged.