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.

Problem & bakgrund: Den grundläggande problematiken med etisk redovisning är att den inte är lagstadgad, därför kan företagen själva styra hur de väljer att redovisa den samt hur de värderar informationen.  Etisk redovisning är ett viktigt och aktuellt ämne som succesivt bör utvecklas i näringslivet. Detta eftersom intressenter har börjat ställa högre krav på företagen att ta sitt miljömässiga, moraliska och etiska ansvar och inte bara fokusera på den ekonomiska aspekten av företaget. Syfte: Syftet med uppsatsen är förklara vad etisk redovisning är samt att undersöka vilka faktorer som kan påverka hur företag använder sig av etisk redovisning. Metod: Undersökningen är en litteraturstudie som bygger på en abduktiv forskningsmetod med en kvalitativ ansats. Resultat & slutsatser: Efter att ha granskat lagar och rekommendationer, den insamlade teoretiska grunden, tidigare forskning och tre olika branscher inom Sverige, textilindustrin, gruvindustrin och konsultbranschen som alla har sina egna risker och krav. Slutsatsen är att de faktorer som påverkar hur företagen redovisar etisk redovisning och varför de gör detta är storleken på företaget, trovärdighet hos intressenterna samt att de andra företagen inom samma bransch väljer att redovisa etisk redovisning likvärdigt det största företaget inom branschen.Det sista målet med uppsatsen var att ta reda på vad etisk redovisning är. Etisk redovisning är en icke-finansiell redovisning som företag väljer att redovisa frivilligt för att skapa förtroende hos intressenter.

Introduction: Parents have been shown to be of great importance in preventing cannabis use among adolescents. Parenting practices such as control, open communication and good relations within the family have shown to be protective factors, whereas lack of communication and weak social and emotional support have been associated with an increased risk for cannabis use among adolescents. Aim: The aim of the study has been to explore parents? perceptions about their own importance in preventing cannabis use among adolescents. Method: A qualitative method consisting of focus group interviews has been used to fulfill the aim.

Sedan 2005 är det obligatoriskt för alla företag som har aktier eller andra värdepapper noterade på börs inom EU att upprätta koncernredovisning enligt IFRS. Detta beslut fattades av Europaparlamentet och rådet för att få en ökad jämförbarhet gällande redovisningen mellan olika länder samt för att företag ska ha samma tillgång till de globala kapitalmarknaderna. Det är främst på grund av den ökade internationaliseringen som en gemensam redovisningsstandard skapats för att åstadkomma en harmonisering mellan olika länders redovisning.För onoterade bolag som inte behöver använda IFRS finns möjligheten att frivilligt tillämpa de internationella redovisningsreglerna istället för nationella redovisningsregler. Syftet med denna studie är därför att undersöka vilka faktorer som förklarar frivillig tillämpning av IFRS i svenska onoterade bolag. Studien behandlar organisatoriska faktorer som rör förhållanden inom företagen samt miljöfaktorer vilka innefattar företagens yttre omgivning.

This study deals with questions about male and female, power and church, related to the Mariologies of three prominent leaders in the Church of Sweden in the last century: Erling Eidem, Paulina Mariadotter and Cristina Grenholm. The mentioned topics are important for conservative High Church people as well as for radical feminists, and they are therefore necessary to address in the context of discussions about the church´s identity and the search of greater unity.Each Mariology is related to contemporary ideas about the relations between male and female, and to the tradition of the church as the leaders themselves see it. During the years 1920-2010 the relations between the sexes changed a lot as a result of the impact of modernity, which also affected how people perceived the relationship between the individual and the tradition/authorities. The present study concludes that there is a connection between Mariology and contemporary ideas about male and female. However, the Mariologist´s attitude to the tradition of the church seems to decide which perspective is allowed to dominate.