This thesis has two aims: The main purpose is to describe and illustrate how a large Ltd. company can use Voluntary redundancy as a tool for restructuring. The additional purpose is to challenge the concept of Voluntary redundancy trough outlining alternative ways of reaching the intended achievements of the Voluntary redundancy programme. The theoretical framework that has been used primarily contains knowledge assets theories. The chosen theories are intellectual capital and knowledge management theory to approach and analyse the empirical findings.

The Swedish Armed Forces have undergone a significant change where we have gone from recruitment through duty and replaced it with a Voluntary based defence. Across Europe, countries that have undergone the same type of change demonstrate change in the quality of those recruited. The focus in this paper is how recruitment quality looks in Sweden after three years of volunteer based defence and if officers at P7 can see a change in quality on those recruited. This work aims to investigate whether soldier quality has changed from conscription recruited to Voluntary recruited soldiers. The question that the work tries to answer is whether one can see a change in quality in soldiers and in that case how.The result can be summarized as one begins to see a change in recruiting quality but it is not something that is visible at the regiments.

This paper attempts to illustrate a gap when it comes to the knowledge about unpaid volunteers in Swedish organisations. The person-oriented explanations of individual preferences when choosing an orientation in which to volunteer does not suffice to explain and enlighten the fact that there is a gender-based division that orientates women towards Voluntary work within organisations with a social direction, while men tend to choose sports-oriented Voluntary tasks. This illustrates a pattern that is common in society in general. Eight interviews including four women volunteering in socially oriented organisations and four men in sports-oriented organisations have been conducted. An attempt has been made to explain results from earlier research as well as the respondents reasoning about their Voluntary work with gender related theories.

The recent development in several countries? legislation and best practice recommendations in relation to corporate governance in general and audit committees in particular have affected Swedish listed corporations in the form of the Swedish Corporate Governance Code and the coming EU-directive. This paper aims to discover what factors affected Swedish listed companies to form audit committees when this was entirely Voluntary. We collected data from the annual reports of 121 Swedish listed companies and formed eleven hypotheses as to what factors we believed affected the Voluntary formation of audit committees based on Agency Theory, economies of scale and circumstances specific to the Swedish environment. We then analyzed the data through the use of a multivariate logistic regression model.

Previous studies have shown that there is a relationship between Voluntary disclosure and analysts' forecast accuracy. However, there has been no research conducted specifically on bridges. Bridges contain information on how components such as price, volume, foreign exchange rates and acquisitions have impacted the financial performance between two periods. The main purpose of this thesis is to investigate the usage of bridges in quarterly financial information of companies listed on Nasdaq Stockholm. We provide a descriptive mapping of bridges and find that 30 out of 268 companies are presenting bridges as a part of their Voluntary disclosures, with large firms being the most frequent users.

The purpose of the study was to investigate, using data from the sacerdotal culture, t h espouses of five priests. The main questions were: How does the priestly calling affect thespouse? Do the spouses involve themselves with Voluntary work? Do the spouses feel thecongregation have expectations? Do the female and male answers differ?The sacerdotal culture has consisted of several elements. The main element is the priest?scalling for his work.

The goal of this study is to examine how the market reacts when information about the exchange of a CEO becomes public. It also examines factors such as gender and whether the departure was Voluntary or not, discerning if the market behaves differently concerning any of these aspects.To achieve this, the study was performed using an event study. The selection consisted of 48 companies on the Stockholm Stock Exchange, who had during the years 2005 to 2008 underwent a change in leading management. These units were submitted to hypothesis tests, to determine if an abnormal return was attained during the event window. The tests were performed on the units as a whole, and divided up after gender and whether the departure was Voluntary or not.The results of the study show no statistically significant abnormal return caused by the announcement of a CEO exchange.

Background: Resources that are hard to put a value on and cannot be classified as assets in the balance sheet as well as the development towards the information society has led to an increasing need and use for Voluntary information in the annual reports. The increase of Voluntary information can foremost be seen in the field of human resources.Purpose: The purpose of this thesis is to describe the development of Voluntary information about human resources in the annual report of a number of Swedish quoted companies. The purpose is also to see if there is a difference in the development between manufacturing companies and service companies.Method: Six manufacturing companies and six service companies were chosen from the Stockholm exchange A-list. Using both a qualitative and quantitative research method the annual reports of the chosencompanies were studied for the years 1995, 1997, 1999, 2001, and 2003. A model consisting of seven categories; health, diversity, recruitment, staff turnover and comfort, benefits and motivation, education and competence development, was developed to clarify were the development took place.Conclusions: After finishing the study one can tell that the amount of Voluntary information about human resources in the annual report has increased even though the percentage share of the total annual report only has increased appreciably for manufacturing companies.

This thesis examine if social Voluntary organisations are independent or if they are being regulated by the public sector. We ask how free the organisations are since they get so much support and funding from the municipality. This is examined by looking at the homogenisation pressure, which means that organisations are being exposed by a pressure to become more similar. The control that the municipality has over the organisations is another aspect in this paper. The study focuses on the relation between the municipality of Linköping and three social Voluntary organisations and their characteristics.

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

Background: The last few years a globalization of the capital market has occurred. This have led to that it is more important for the companies that their financial information can be compared with other companies in order to compete on same grounds. In order to fa-cilitate for the companies within EU to compete with other companies and in order to strive for an internal market EU decided that IFRS should be used by all listed companies within the union.Problem: In 2006 the first financial reports according to IFRS will be published, and then it will be interesting to investigate how the companies have chosen to communicate the transition to its stakeholders. According to IFRS some information is compulsive but the companies have chosen to disclose Voluntary information to a different degree.Purpose: The purpose of this study is to describe to what extent the Swedish listed com-panies have reported the transition to IFRS in their consolidated financial statements.Method: In this essay a quantitative method have been chosen in order to find general re-lations. The data collection is done with help of an evaluation model that have been devel-oped for this study.

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

The aim of this study was to investigate how the authorities; Social Services, Police and the Office of public prosecutor co-operate with the Voluntary organization; Unga KRIS in the matter of young offenders. The purpose was also to investigate the conditions, possibilities, vices and difficulties in the cooperation between the operators. This study was based on six semi-structured interviews with representative from all four operators. The empirical material has been analyzed through a new institutional theory which focuses on values and norms in an organization. The result of this study showed that there were a lot of conditions and possibilities too co-operate between the operators such as through personal contacts. Further the result illustrated a number of difficulties for example that the authorities? different laws don?t connect.

There is an increased pressure for firms to provide the financial market with additional information. Such disclosure is attached with different kinds of costs. In spite of these costs, and in spite of increased mandatory disclosures, firms choose to Voluntary disclosure financial information to analysts and others. This indicates that firms also benefit from providing additional information. The subjects of this study is 431 annual reports from firms listed at the Stockholm Stock Exchange for 2002 and 2005 and the objective is to survey factors that can explain variations in firms? Voluntary disclosure.

Civil society is facing many challenges in modern society and there is a lot of debate about where it is heading - is volunteer work declining or just taking a new form Whichever hypothesis will prove correct in the future, organizations that are dependent on volunteers will need to adapt to the new circumstances. This study aims to examine what forces drive Voluntary work at Rädda Barnen (Save the Children Sweden) and Hungerprojektet (The Hunger Project Sweden). Through interviews with employees and volunteers at the two organizations, this study finds that volunteers at Rädda Barnen are primarily driven by values and understanding, and that the volunteers at Hungerprojektet are primarily driven by career and to some extent by values, enhancement and social factors. Understanding these driving forces allow the organizations to adapt to the new circumstances by matching the volunteers interests with the organizations' needs..