Thesis deals with secondary school teachers traveling abroad in the first third of the 20th century. The main theme of the particular path of teachers, which includes a selection of the country you wish to visit, motives, during the journey, and ultimately outcomes, or if the use of knowledge acquired in the classroom. Teachers focus on natural sciences, humanities and vocational subjects influenced the selection of the target country and its further learning, so teachers are divided according to the following criteria into three groups. On the basis of articles and reports that teachers had left on the road, the focus inter alia on the following themes: everyday life, local residents and Czech countrymen. Teachers also noticed foreign schools and compared them with schools Czech. To a lesser extent, the work deals with the possibilities of traveling in general at this time, the development of transport and tourism, which contributed to increased people's interest in exploring foreign countries.

Efter 2000-talets stora skandaler fick den interna kontrollen en central roll på de flesta företagen. En stark intern kontroll kan enligt tidigare forskning skydda företag ifrån bedrägerier, fel och misstag. Denna studien syftar till att förklara variationen i företags upplysningar om intern kontroll. En kvantitativ metod har använts för att lyckas besvara detta syfte och empirin har insamlats ifrån 235 börsnoterade bolags årsredovisningar. Uppsatsen har en teoretisk referensram som är byggd på tidigare forskning samt flera olika teorier. De teorier som kommer att användas är legitimitetsteorin, agentteorin, positive accounting theory och institutionell teori. Utifrån denna referensram har fem hypoteser utvecklats. Dessa hypoteser har sedan testats med hjälp av olika statistiska analyser. Resultatet ifrån denna studien indikerar på att det finns flera faktorer som kan påverka företagens upplysningar om intern kontroll i årsredovisningarna. Slutsatsen påvisade att storlek, ägarstruktur samt tillämpningen av COSO: ramverket påverkar mängden upplysningar som anges i bolagens årsredovisningar. Studien indikerade vidare på att bransch och revisionsbyrå inte påverkar mängden upplysningar som anges i årsredovisningarna. / After the big scandals of the 21st century, internal control became a crucial role amongst most companies. According to previous research, strong internal control can protect companies from frauds, errors and mistakes. This study clarifies the variation in companies’ information concerning internal control. Furthermore, a quantitative method is used to successfully respond to this purpose and the information is composed from the annual reports of 235 listed companies in Sweden. This study has a theoretical framework that is based on previous research and several different theories. The theories that are used is legitimacy theory, agent theory, positive accounting theory and institutional theory. Consequently, based on this outline, five hypotheses are developed. Further, these hypotheses are tested using various statistical analyzes. The result of this study indicates that there are numerous of factors that may affect the company's information regarding internal control in the annual report. Conclusively, the study indicates that size, ownership structure and the application of the COSO framework affect the amount of disclosures in the company's annual reports. In addition, the study indicates that the quantity of information disclosed in the annual reports is not depended on the industry or audit firms used.

Allmännyttiga ideella föreningar är en samling av människor med gemensamma intressen som arbetar för allmänhetens nytta. Verksamheten kräver resurser för att drivas vilket oftast genereras av samhället i form av bidrag och donationer. Därav blir ideella föreningar beroende av intressenter som tillför resurser för att kunna driva en ideell verksamhet. Beroendet kräver i sin tur att ideella föreningar anses vara legitima. Föreningar använder därför strategier för att skapa och bevara legitimitet, varav årsredovisningar är ett av verktygen som används. Syftet med studien är att skapa en förståelse för hur allmännyttiga ideella föreningar använder årsredovisningar för att skapa och bevara legitimitet. En kvalitativ innehållsanalys har utförts på tio allmännyttiga ideella föreningars årsredovisningar genom en undersökningsmodell för att identifiera koder, nyckelord och meningsbärande enheter i ett kodningsschema. Undersökningsmodellen bygger på tidigare forskning kring fyra olika strategier som är; informera, anpassa, ändra och manipulera. Resultatet av studien visar att allmännyttiga ideella föreningar informerar, anpassar, ändrar eller manipulerar genom årsredovisningarna för att skapa och bevara legitimitet. Studiens teoretiska bidrag är en mer teoretiskt utvecklad modell för en fortsatt framtida forskning. Studiens sociala bidrag är att bidra med en förståelse för hur allmännyttiga ideella föreningar skapar och bevarar legitimitet genom årsredovisningen. / Public non-profit organizations are groups of people with common interests working towards specific goals. To be able to operate, the organizations require resources generated by the society through gifts and donations. Therefore, the organizations are dependent on the stakeholders to be able to survive the market. Organizations also require that the society assumes the non-profit organizations to be legitimate. Legitimacy can be created and maintained through various strategies, including annual reports as one of the tools to do so. The purpose of the study is to create an understanding of how public non-profit organizations uses annual reports to create and maintain legitimacy. A qualitative content analysis is adapted on ten annual reports of public non-profit organizations through a research model to identify codes, keywords and meaningful components in an encoding scheme. The research model is based on previous research on four different strategies; inform, adapt, modify and manipulate. The results of the study indicate that public non-profit organizations inform, adapt, modify or manipulate in order to create and maintain legitimacy through the annual reports. The study’s theoretical contribution is a further developed theoretical model for future research. The study’s social contribution is to contribute with an understanding of how the public non-profit organizations in Sweden create and maintain legitimacy through annual reports.

Sveriges kommuner startar allt fler företag. Tillsammans omsätter dessa företag sammanlagt 200 miljarder kronor och utgör en viktig del av en kommuns ekonomi. En av de branscher där det finns flest kommunägda bolag är elbranschen, en bransch som sedan avregleringen på 90-talet förändrats på det sättet att ett kommunalt elbolag inte längre kan vara säkra att invånarna i deras kommun väljer dem som elleverantör. Detta har inneburit att de kommunala elbolagenmåste hitta strategier för att locka kunder. Kommunikation är grundläggande för att ett bolag ska nå framgång. Ett av de viktigaste sätten att kommunicera med sina intressenter är att göra det genom sin årsredovisning och här är det främst de frivilliga upplysningarna som kan användas till detta, då de finansiella upplysningarnas utformning är reglerade i Årsredovisningslagen. De frivilliga upplysningarna har ökat i omfattning på senare år och används numera allt oftare som ett kommunikationsverktyg mot bland annat bolagens kunder och därför är detta intressant att studera. Den här uppsatsen har därför som syfte att undersöka på vilket sätt kommunala elbolag kommunicerar genom frivilliga upplysningar i sin årsredovisning och hur det har förändrats under perioden 2008-2017.Den metod som användes för att analysera materialet var en innehållsanalys. Den ansågs som lämplig då den brukar användas i forskning för analysera innehållet av dokument och syftar till att ta fram betydelsen av en text och det underliggande som författaren vill få sagt med sin text. En bildanalys användes också som komplement till innehållsanalysen. Detta för att en bildanalys kan komplettera helhetsbilden och eftersom bilder har blivit en integrerad del i årsredovisningar. De två kommunala elbolag som valdes för studien var Kungälv Energi och Karlstads Energi, vilka är bolag som är väl etablerade bland invånarna i respektive kommun och vars årsredovisningar innehåller frivilliga upplysningar. Resultaten visar att bolagen främst använder sina frivilliga upplysningar till att redogöra förårets händelser och för att upprätthålla sin image och legitimitet som bolag. Detta har inte förändrats under den här undersökningsperioden, utan det som främst har förändrats är att de frivilliga upplysningarna blivit mer informationsrika, att bolagen använder sig mer av bilder i sin kommunikation och att deras årsredovisningar har blivit mer lättolkade och intresseväckande. Avslutningsvis kommer vi fram till att det inte skiljer speciellt mycket mellan de kommunala och privata bolagens sätt att kommunicera genom de frivilliga upplysningarna. / The number of Swedish public owned companies are increasing. Altogether these companies have a revenue of 200 billion Swedish crowns and play an important role for the public sector. The electric market has one of the highest number of public sector owned companies. Since the deregulation in the 90’s, the market has changed a lot for the public owned electric companies, who can no longer count that the citizens in their town will choose them as their electricity provider. Therefore the public owned companies have to find new strategies to make them more attractive. Communication is a key point in succeeding. One of the most important ways to communicate with its stakeholders is through the annual report, where the voluntary disclosures are to most useful section since it is not regulated like the financial disclosures. The voluntary disclosure is also more extensive nowadays and more used as a communication tool towards the customers, therefore it is interesting to study. The aim with the study is to investigate in which way public owned electric companies are communicating through their voluntary disclosure and how it has changed through the period 2008-2017.The study is written in Swedish and the method that has been used for analyzing the material is a content analysis. It was found suitable since it is commonly used when analyzing documents and aims to produce the meaning of a text and the underlying meaning in the text that the author wants to say with the text. An image analysis has also been used as a compliment as it could supplement the overall picture and because images have become an integral part of annual reports. The two public owned companies that were selected for the study were Kungälv Energi and Karlstads Energi, which are companies that are well established among the inhabitants of each municipality and whose annual reports contain voluntary disclosure. The results show that the companies mainly use their voluntary disclosure to account for the events of the year and to maintain their image and legitimacy as a company. This has not changed during the chosen period, but what has mainly changed is that the voluntary disclosure has become more informative, that the companies use more images in their communication and that their annual reports have become more easily interpreted and interesting. In conclusion there is not much difference between the public owned and the private companies way of communicating through the voluntary disclosure.

“Waste of resources is a mortal sin at IKEA.” – Ingvar Kamprad IKEA, as one of the biggest furniture companies in the world (Alänge, 2015), makes it interesting to have a look into their practices to gain a deeper insight by looking at how they work on a more sustainable and environmental friendlier world. Since Ingvar Kamprad, the founder of this company, mentioned sustainability from the earliest years, this work will provide an insight on how the sustainability annual reports of IKEA present their sustainability strategies to the reader every year. The researchers use the secondary analysis method to provide the theoretical framework and apply a case study to conduct the empirical data of the company IKEA. Since (Harte et al., 1991) pointed out that annual reports are an important source of environmental information. The database is in form of annual reports from the year 2010 till 2018 that were provided by the company IKEA itself. Through the pattern matching method the numbers over the years are compared and discussed due to their development. Furthermore, the areas “production” and “supplier” are selected from the supply chain management and also included in the analyzes section, since both, the development of other organizational relationships in the supply chain and the environmental corporation can become an integral part of the company (Seuring & Müller, 2008). Through diagrams in the empirical chapter this work will provide a comparison between the different factors in the mentioned areas of the supply chain management and discuss the actual development and partly improvements of the factor’s “energy”, “waste”, “production” etc. and the promises and goals from the IKEA’s side.

To be perceived as trustworthy in the eyes of the stakeholders is one of the main assets of any successful firm, for a positive image will reflect positively on business. This study focuses on the analysis of trust-building strategies in Annual Reports (ARs) and Corporate Responsibility Reports (CRRs) of two Swiss banks, UBS and Credit Suisse. The analysis aims to identify the linguistic means used to project a trustworthy image, as well as to point out any changes in their use which might have occurred after the financial crisis of 2008. For this purpose, a corpus of ARs and CRRs from the years 2007, 2012 and 2017 has been compiled. The corpus was analyzed quantitatively and qualitatively to identify the frequency and distribution of lexical expressions indexing competence, benevolence, and integrity. The results, though tentative, provide insights into the use of trust-building linguistic means and their diachronic development.

O objetivo deste trabalho é discutir a evolução das estruturas de governança propostas pelos seis Planos Plurianuais aprovados no período entre 1991 e 2015. Trata-se de um estudo de caso que utiliza a metodologia qualitativa de análise de conteúdo e revisão bibliográfica para analisar os Planos Plurianuais, instrumentos privilegiados de planejamento governamental de médio prazo a partir da Constituição de 1988. Destacam-se três pontos: a) o papel das estruturas de governança em cada Plano; b) as estruturas de planejamento para implementação do PPA e c) as ideias e fundamentos teóricos que balizam o debate. Como resultado, sustenta-se que os PPA evoluíram de forma incremental, tornando-se mais detalhados e prevendo estruturas de coordenação mais complexas, com a finalidade de aumentar o alcance do Estado e a oferta de serviços aos cidadãos. Paradoxalmente, essa ambição é acompanhada pela proposta de transferência de prerrogativas para outros entes federativos e para a iniciativa privada, esvaziando as capacidades governo central. / This work aims to discuss the evolution of the development governance structures proposed by the six multi-annual plans whose validity cover the period between 1991 and 2015. It utilizes qualitative methodologies like content analysis and bibliographic review to analyse the multi-annual plans, privileged instruments of medium-term government planning from the Constitution of 19988. It highlights three points: a) the role of governance structures in each plan; b) the planning structures for the multi-annual plan's implementation and c) the ideas and theoretical foundations that guide the debate. As a result, it supports that the PPA evolved incrementally, becoming more detailed and predicting more complex coordination structures aiming to strengthen the State capacity to provide public goods. It is paradoxical that this ambition is hold together with transfer of execution to states, municipalities and private firms, empting the capacities of the central government.

Title Realization of physical training for members of selected Army Czech Republic units. Objective The aim of the thesis is to find out the current state of realization of physical training for soldiers of the Army of the Czech Republic. Methods The questionnaire survey was attended by 114 members of selected ACR units. The output of the questionnaire was to find out the current state of physical training for ACR soldiers. Units were selected based on a simple random selection. For the evaluation of the questionnaires, the same answers were added, which were then inserted into the round and column graphs and expressed as a percentage. The statistical hypotheses on three selected research questions were answered using statistics. The statistics were performed using a Wilcoxon single-pass test, where: if the p-value is less than 0.05, the alternative hypothesis is confirmed at a risk of error of no more than 5%; if the p-value is greater than 0.05, and the zero hypothesis is confirmed. The actual status will be compared with the assumed status according to NVMO 12/2011. Results The first research question was answered using two hypotheses. For 1H, at the significance level of 0.05, the dependence of the frequency of the basic body preparation on the body to which the soldier belongs is proved. At...

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This research is part of an ongoing effort to improve predictions for bathymetric and morphological changes in the Lower Mississippi River. The utilized model is a subset of a previously calibrated Delft3D model. This shorter model has reduced computational time, and can be deployed for analysis focused on the area between Belle Chasse and HOP, which is the domain of the model. Simulation runs conducted under this study vary from 12 years to 48 years, utilizing a developed 12-year variable hydrograph. The comparison of variable annual hydrograph and repeated representative annual (uniform) hydrograph input data on bathymetric changes indicated that the absolute bathymetric equilibrium is dependent on year to year variability. The utilization of a uniform hydrograph increases the predicted deposition within the river domain. When evaluating diversion sand capture, utilizing a uniform hydrograph can be considered a conservative approach, while utilizing a variable hydrograph will result in more accurate sand load volumes captured by the diversion.In general, sediment capture showed only minor interdependencies amongst multiple diversions, as long as the total diversion flow is less than 140,000cfs. This study shows that morphological changes are dependent on the number and location of multiple diversions. The largest interdependencies occur for the most downstream diversions, which increase with the total diverted flow. A true equilibrium was not achieved within 48 years, with or without sea level rise. It was observed, that the system with diversions responds to sea level rise by an increase in deposition, which increases with total diverted flow.