Målet med uppsatsen har varit att öka förståelsen för voluntary disclosure genom att undersöka finansiella målsättningar i svenska börsbolags årsredovisningar. Frågeställningen i denna fallstudie har gjorts utifrån ett urval på 40 företag där 1166 kvantifierbara finansiella mål har analyserats och 743 mål jämförts med utfall. Slutsatsen i studien är att användningen av finansiella mål har förändrats under undersökningsperioden. Företagen ägnar sig åt mer voluntary disclosure och de finansiella målens genomsnittliga antal har varit växande. De vanligaste typerna av mål har varit utdelningsmål och mål för kapitalstruktur tätt följt av avkastningsmål.

The construction industry stands as one of the industries in Sweden where most employees tend to encounter accidents. At the same time, the Swedish authority of work environment estimates that there are large numbers of hidden statistics with accidents and incidents that never gets reported. To prevent accidents, the Swedish authority of work environment has decided that every company have to, beside report every accident and major incident to the authority of work environment, keep statistics and evaluate every incident that happens at their places of work.The people responsible for work environment at the Swedish building contractor Peab, believe that it is only a fraction of all incidents happening at their construction sites that actually gets reported. The purpose of this study is to investigate the reason why employees of Peab do not report incidents. By an inquiry and interviews with both craftsmen and office holders at Peab Bygg Öst 1, the employees? attitudes and knowledge have been studied and evaluated.The study shows that the craftsmen´s knowledge of incidents is relatively low.

This thesis examines the establishment of auditors as third party assurers of sustainability reports in Sweden. This is done through a qualitative case study that examines the subject from both a preparer?s and an assurer?s perspective. Empirical data was analyzed using a combination of agency- and legitimacy theory. The study reaches the conclusion that sustainability reporting companies in the study demand a verification service for reported sustainability data in order to increase creditability, meet increased stakeholder demand and increased accounting complexity.

Title: How to Construct the Perfect Scandal ? a study of the news reported by Expressen concerning the SD-scandalAuthor: Linnea IvarssonThis C-paper presents the incident concerning the political party Sverigedemokraterna in Expressen in November 2012. The newspaper was the main source of the news reporting with the mobile phone camera film from the occurance and led the way of the news reporting in Sweden about three party members.The paper investigates how the story telling of the so called SD-scandal was constructed, using Critical Discourse Analysis as the analysis method combined with selected parts from the analysis method of critical linguistics. The theories that have been used to establish the results of the analysis are Critical Discourse as a theory based on Norman Fairclough and Teun A. van Dijks theoretical keystones combined with Sigurd Allerns and Ester Pollacks theories and schematic point of view on the constructions of political scandals in media.With the theories and analysis methods above mentioned the results turned out to confirm the theory about how political scandals in media are constructed and designed with certain strategies and agenda.

To integrate environmental concerns into non-environmental policy making has become an important policy objective within the European Union. This essay investigates policy instruments in use to achieve environmental policy integration in the EU's transport sector respectively fisheries sector. The point of departure is a theoretical discussion about governance and the use of different policy instruments for environmental management at the EU-level. The focal point is the argumentation that regulatory policy instruments alone cannot achieve environmental policy integration satisfactory. By using Jordan et al's classification of so called "new" environmental policy instruments (market-based instruments, voluntary agreements and ecolabels) as complements to regulatory measures, the essay investigates whether the first-mentioned are used within the two sectors.

What affect if an incident is reported?- an interview study with nursesABSTRACTEveryday in health care, there are incidents which can harm patients. However, reporting these incidents is not always a positive experience. The number of incident reports which are documented are a lot fewer than the number of incidents that actually occur. The purpose of the present study was to describe factors that affect nurses? decisions on whether to report an incident or not.

The aim of this study was to examine how women in a voluntary organization, KRIS (C.R.I.S. Criminals' Return Into Society) express their experience of help and support from voluntary and professional organized social work. This was an empirically based study with, qualitative approach. The methods of data collection were unstructured interviews and participant observation.The central question was which importance KRIS possible may have in the process of the women's return into society from involvement in crime and drug abuse. What can KRIS offer that the professional organization can't?The findings were that mutuality, mutual aid or mutual help based on shared experiences is hard to replace with support from professional organized social work.

What affect if an incident is reported?- an interview study with nursesABSTRACTEveryday in health care, there are incidents which can harm patients. However, reporting these incidents is not always a positive experience. The number of incident reports which are documented are a lot fewer than the number of incidents that actually occur. The purpose of the present study was to describe factors that affect nurses? decisions on whether to report an incident or not.

In recent years there have been many corporate scandals from environmental and social aspects. Corporate irresponsible behavior has led to major public discussions on responsibility and these pressures made that many companies wanting to show that they are working for a sustainable development by voluntarily reporting economic, environmental and social and social issues in the financial statement. They hope this will create credibility for the companies. In the current situation, there are a number of guidelines that companies can use to report sustainability. One of these is the GRI guidelines which is an international framework that covers many accounting areas and allows companies to compare their sustainability reports with other companies.The purpose of this study is to determine if all state-owned companies follows the government?s requirement that these companies must form a sustainability report under the GRI guidelines, and the sustainability report must be audited and certified by an outside party.

ÄMNEVilken information om Corporate Social Responsibility lämnas i årsredovisningen av svenska företag? Hur följer företagen riktlinjerna Global Reporting Initiative och UN Global Compact? Vilka motiv kan företagen ha för att lämna information om CSR i årsredovisningen?SYFTESyftet är att rekapitulera studien ?Corporate Social Responsibility - vilken information lämnas i årsredovisningen av företagen på Stockholmsbörsens A-lista?, Göteborgs Universitet 2005, genom att kartlägga och jämföra CSR-redovisningen hos de företag från den dåvarande A- listan som idag är noterade på Stockholmsbörsen. Utifrån en utarbetad checklista skall undersökas vilken information som företag lämnar samt vilka skillnader som finns mellan företag och över tiden.GENOMFÖRANDEUndersökningen bygger på kvantitativ och kvalitativ innehållsanalys av årsredovisningar. Årsredovisningarna har analyserats efter en utarbetad checklista som bygger på indikatorer och principer från GRI och UN Global Compact.SLUTSATSERStudien visar att det råder stora skillnader mellan företag och den mängd CSR-information de publicerar i sin årsredovisning. Sedan 2004 har en svag ökning skett av mängden information som redovisas, denna ökning återfinns främst inom branschen industri.NYCKELORDCorporate Social Responsibility, Global Reporting Initiative, UN Global Compact, årsredovisning.

Begreppen ha?llbarhet och CSR, corporate social responsibility, ses ba?da som ett sa?tt fo?r ett fo?retag att ta socialt ansvar fo?r samha?llet och samtidigt minimera risker fo?r ova?ntade ha?ndelser. Bankernas roll i att bidra till en ha?llbar utveckling a?r betydande pa? grund av sin fo?rmedlande roll i ekonomin. Bankerna har en stor inverkan pa? den ekonomiska utvecklingen i va?rlden.

The aim of this thesis is to examine expressions of power and racism in news reporting about the district of Rinkeby, Sweden, in two major Swedish newspapers. News articles are examined using Norman Fairclough?s three-dimensional model for critical discourse analysis. The discourse theory has also been complemented with theories of media in relation to power, ideology and racism. The study has shown that news reporting about Rinkeby largely focused on stereotypical subjects such as violence, social problems and crime.

A new generation has entered the labour market. The group is presented as Generation Y andis described as egocentric, spoiled, unloyal and money oriented. Lecturer advice companieson how to understand and lead this new generation. The advisement creates stereotypicalcharacteristics of the group, which then reflects on the generations own identity development.But aside the stereotypes that are created on the labour market, the generation puts a lot oftheir spare time into volunteer work, which is seen as altruistic. This gives us a contradictoryportrayal of the new generation.The purpose of this paper is to understand the factors that contribute to the voluntary work ofGeneration Y and how the group experiences their own commitment.

This paper aims to find out what lex Sarah is and how the process looks like when it comes to the investigation, from reporting to registration to the IVO, the inspection of health and social care. Who investigates, the objective of the lex Sarah and how many cases of reports that comes to registration from the year between 2010-2014. Which legal consequences it can be for an employee who has been notified is investigated also. Previous research only deals with freedom of speech, criticism and the complaint goes to the asset, and because of that, this paper focuses on individual cases where employees ' perception of a lex Sarah-registration gives a psychosocial approach. The paper is limited to a municipality where statistics are retrieved and a comparison at a national level is performed.

Inadequate data quality has a negative effect for organizations, however utilization of modern technology and data analysis may shape new values for organizations. Our research has found that the quality of information in field reports for error reporting varies significantly. In many cases, the information in the field reports are deficient in such way that the field report need additional information from the sender, thus risking prolonging lead times in the error reporting process. More efficient use of information has become possible with today?s technology.