Our essay treats the use of the annual report when it comes to marketing. Today there are many different ways for companies to reach out with their different messages; the thing that caught our interest was if the annual report is such a way.The annual report is an external accounting report which task is to give information to interested parties of companies. The annual report can be used to examine if the company has followed and achieved their goals. In other words it?s an important source of information that can be found about a company, which different interested parties can take part of for analyze.

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.

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.

On the first January 2009 the official animal welfare control were transferred from the municipalities to the County Administrative board. With this transition, some changes occurred for those who work as animal welfare inspectors. The aim for this study was to examine farmers' view on the transition between the municipalities and County Administrative board, in order to compare the two authorities. I have also studied the farmers view about animal welfare inspectors' knowledge, both theoretical and practical. The questionnaire also included questions about farmers' view on animal welfare legislation.

The possession over bills and coins has, on the whole, been replaced with a credit balance on an account. Almost all payments today are processed by transmitting digital data and not by using cash. The credit balance on an account is a demand that the holder ofthe account have towards his bank. Law regarding three part relationships: By using Göranson?s theory you can say that the credit balance on an account may be object of possession.

The purpose with this thesis is to illustrate companies? way of using Key Account Management in the organization. We developed the four following research questions: Why do companies choose to use Key Account Management? How do companies identify and choose their key customers? How does a key account manager work? How do the skills needed by a key account manager look like? The results showed that KAM offered several important benefits, mainly of economical characteristics. Identification of the key accounts was mainly conducted through certain economical criteria the customers had to fulfil.

The purpose of this essay was to identify the primary stakeholder in aid organisations, by which we mean whom they make their annual report for, and to analyse if there were any differences considering the design of their annual reports depending on which their primary stakeholder is. The method we used to explain the choice of primary stakeholder and the differences in the annual reports was a multiple case study. The collected data came from telephone interviews with 23 representatives from aid organisations and a review of annual reports. The results were analysed through pattern matching. We found that aid organisations do not have a primary stakeholder as in incorporated organisations.

Background: Sweden is a country with 30 million memberships in different non- profit organizations. In total these organizations employees about 400 000 people, through employment and voluntary work. The complete turnover for non- profit organizations is 100 billion Swedish crowns per year. It has only since 2001 been compulsory to follow the Swedish account rules BFL and ÅRL. Trade unions are one type of non-profit organizations with the main purpose to care for the interest of its members concerning their working condition.

Each year 225 million pigs are transported within the European Union (EU) for slaughter, fattening and breeding. This results in poor animal welfare due to the fact that animals are exposed to several numbers of stress factors in the vehicle during loading, transit and unloading. Animal welfare can be defined as how well the animal attempts to cope with its environment and during transport there is often severe difficulty for the pigs to cope properly. There is a growing societal concern for animal welfare. This resulted in that the European Union enacted a law called the EU-regulation with certain directives of how to improve the welfare of the animals during transport.

The purpose of this study was to examine social worker?s own experiences of dealing with gender perspectives in child welfare cases. With a constructionist perspective, this study is based on a qualitative approach with semi-structured interviews. Six social workers were asked to reflect on their work and their methodology, and how it relates to gender perspectives when assessing children and adolescents in child welfare services.The result shows that there is a lack of control and review that children are given a gender neutral treatment. It also shows that there was no explicit protocol for how to take a gender perspective into account when assessing children and adolescents needs of welfare services.

The aim of the study was to get a deeper understanding of how social workers at the welfare office think and act when it comes to methadone or buprenorphine treatment. What role does the welfare office take when it comes to methadone- or buprenorphine treatment, what does the welfare office think about this form of treatment, what possibilities does the welfare office have when it comes to decide the selection to this kind of treatment and what consideration does the welfare office take to the separate individuals demands when it comes to methadone- or buprenorphine treatment. The study is done in the perspective of society as a social construction. The method that was used was qualitative interviews with professionals at the welfare office and professionals at the reception of methadone- and buprenorphine treatment. The result of the study is that the attitude towards methadone- and buprenorphine treatment is complicated and the opinions are partly divided..

Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

The purpose with this study was to get a deeper understanding of how the social welfare secretaries experience the meeting with clients.Our main questions were how the social welfare secretaries thinks about their own way to behave in the meeting with clients, which difficulties/obstacles there can be a and which factors they think affect the meeting. What is it that makes the social welfare secretaries experience a meeting as good or less good.Theory used: ?naive theory? and ?theory of communication?. The social welfare secretaries emphasised the importance of respect and clarity in their relations with the clients. By contrast with literature, the hover between power and support was not found difficult.The goal is that the social welfare secretaries and the clients understand each other and that they reach the purpose with the meeting..

Animal welfare can be measured in several different ways; for example by using animal-based measurements. It has been shown that register data from the Swedish Official Milk Recording Scheme can be helpful when identifying herds at risk of having poor animal welfare, which led to a development of the advisory service of ?Ask the Cow? and the web report ?Animal Welfare Signals?. The aim of this project was to find out if register data from ?Animal Welfare Signals? can be used as a screening tool for detecting herds at risk of having poor animal welfare and in need of an ?Ask the Cow?.

Social policy has now received an increased attention in the European Union. The European welfare states experience a high level of unemployment, which the EU now tries to handle through the European Employment Strategy (EES). The core of this essay is whether the welfare institutions of the European member states are integrating through an institutionalization process or not. Within the EU four different types of welfare models can be identified: the Scandinavian, the Continental, the Southern and the Anglo-Saxon. The welfare models differ in the institutional settings e.g.