Jämförbarhet i hållbarhetsrapporten är en nödvändighet för att informationen ska vara användbar för användarna. För att främja jämförbar information ska svenska företag följa hållbarhetslagen som bygger på EU-direktivet om hållbarhetsrapportering. Till sin hjälp kan företagen tillämpa internationella frivilliga ramverk som exempelvis Global Reporting Initiative (GRI). I och med att det finns ett flertal frivilliga ramverk att tillämpa kan företagen välja ifall dem vill följa något ramverk, med det utgör inget krav, för att uppfylla hållbarhetslagen. Detta utrymme av frivillighet bidrar till den stora variation i antalet resultatindikatorer som företagen lämnar upplysningar om i hållbarhetsrapporten, vilket gör att informationen inte blir jämförbar. Denna studie vill bidra med kunskap till forskningsfältet genom att (1) kartlägga jämförbarheten i hållbarhetsrapporter i form av hur utförligt företagen noterade på Stockholmsbörsen Large Cap tillämpar resultatindikatorer till rapporteringskravets kategorier och (2) förklara och analysera sambandet mellan företagens branschtillhörighet, företagens andel kvinnor i styrelsen och utförlighetsnivån i hållbarhetsrapporter som omfattas av hållbarhetslagen. För att besvara studiens syfte genomfördes en kvantitativ innehållsanalys av samtliga företag som uppfyllde kriterierna för hållbarhetsrapportering och GRI:s ramverk på Stockholmsbörsen Large Cap. Resultatet visade att båda sambanden var relativt svaga. Sambandet för företagens branschtillhörighet visade sig något starkare jämfört med andelen kvinnor i styrelsen. Det tyder på att det finns andra underliggande faktorer som påverkar jämförbarheten i hållbarhetsrapporten. / The comparability in the sustainability report is a necessity to serve its main purpose, which is to be useful for the stakeholders. To encourage comparable information in the sustainability report, Swedish companies must comply with the national sustainability law, which is based on the EU directive of sustainability reporting. To comply with the national sustainability law companies can apply international voluntary frameworks such as Global Reporting Initiative (GRI), but there is no imperative requirement. All the voluntary frameworks may contribute to the observed differences of indicators disclosed in the sustainability reports, which makes the information not comparable. This study contributes to the field of research by (1) mapping the comparability in the sustainability reports of firms listed on the Stockholm Stock Exchange Large Cap by investigating the level of completeness for the reporting requirements categories and (2) explain and analyse the correlation between the company´s sector, board diversity and the level of completeness of firms that are covered by the national sustainability law. Therefore, a quantity content analysis was conducted on all companies in our sample. The findings display a weak relationship between the investigated variables. This suggest that there are other underlying factors that may affect the comparability in the sustainability reports.

This thesis is based on a particular domain of anthropological inquiry, the anthropology of policy, which proposes that policy be contemplated as an ethnographic object itself. The policy I consider is Australia's refugee policy, which advocates the mandatory detention of

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The Universal Declaration of Human Rights and Fundamental Freedoms and the International Covenant on Economic, Social and Cultural Rights state that everyone has the right to good health. According to the conventions, the states have obligations to prevent and combat disease, and if necessary, ensure that the conditions for treatment of the disease are appropriate (UDHR 1948, UNCESCR 1966). The broad wording in the conventions on the right to good health includes the right to care of substance use disorders. In the 1960ies the World Health Organization recommended, that people with such disorders should be seen as sick and that the legislation governing such care should be in accordance with special administrative legislations and not criminal legislation. The recommendation indicates WHO:s clear position that persons with substance use disorders primarily should be treated as persons suffering from disease and in need of care, and not primarily as disruptive individuals or criminals who should be disciplined or punished. This applies also to situations when treatment and care cannot be provided on a voluntary basis, but compulsorily. In Swedish context, the most commonly mentioned law in these cases is the social special legislation Law (1988: 870) on care of misusers, special provisions (LVM). Ever since the implementation of LVM in 1982, its legal position as well as application in institutional care has been subject of critical discussions within social work as well as in social science research. Such debate in the Nordic countries has until now mostly been marked by two important limitations. First, most comparisons are restricted to very few countries, e.g. four of the Nordic countries; secondly the notion of involuntary care is often limited to social legislation on compulsory care without taking criminal justice legislation or mental health legislation into account. The present dissertation studies legislations on compulsory commitment to care of persons with substance use problems (CCC), and compares these legislations from a larger number of countries, on global or European levels. This approach makes it possible to explore the great variation in CCC legislation between countries, i.e. type of law (criminal justice, mental health care and social or special legislation),  time limits (maximum duration) as well as levels of ambition, ethical grounds, criteria for admission, and adaption to human and civil rights.  In addition, the comparisons between many countries are used to investigate factors related to different national choices in legislations from country characteristics, e.g. historical and cultural background as well as economic and social conditions, including level and type of welfare distribution. Available datasets from different times permits trend analyses to investigate whether CCC or specific types of such are increasing or decreasing internationally.          Empirical materials: Article I is based on three reports from the WHO on existence of CCC legislation, before the millennium shift, in 90 countries and territories in all populated continents. Articles II and IV are based on own data collection from a survey in 38 European countries. Article III uses a combination of those data and additional information from country reports in scientific and institutional publications in three times of observation during more than 25 years, and including a total of 104 countries. Additional data for Articles I and II are information on various countries' characteristics obtained from different international databases.          Findings based on data from WHO reports at the eve of the millennium show that CCC legislation was very common in the world, since 82 per cent of the 90 countries and territories had such law. Special administrative (“civil”) legislation (mental health or social) was somewhat more prevalent (56 %), but CCC in criminal justice legislation was also frequent and present in half of the countries. The study shows that economically stronger countries in the western world and many of the former communist countries in Eastern Europe, the so-called "first and second worlds" in cold war rhetoric, more often had adapted to the recommendations made by WHO in the 1960ies, with CCC more often regulated in civil legislation. In the so-called "third world" countries, CCC in criminal justice legislation dominated. The new data collection from 38 European countries ten years later confirmed that legislation on CCC is very common, since 74 per cent of the explored countries have some type of legislation. The most common type was now CCC in criminal legislation (45%), although special administrative legislation (mental health or social) was almost equally common (37%). Special administrative legislation on CCC (both acute and rehabilitative), was more common in countries with historic experience of a strong influential temperance movement, and in countries with distribution of health and welfare more directed through the state, while countries with less direct government involvement in distribution of health and welfare and lacking former influence of a strong temperance movement more often had CCC in criminal justice legislation. During all the 25 years period from early 80ies up to 2009, it was more common for countries to have some type of law on CCC than not, although some reduction of CCC legislation is shown, especially during the last decade. But within countries having CCC, more cases are compulsorily committed and for longer time duration. This is related to a global shift from civil CCC to CCC in criminal justice legislation, directly in the opposite direction from what WHO recommended in the 60ies. Changes in CCC legislation are often preceded with national political debate on ethical considerations, and criticisms questioning the efficiency and content of the care provided. Such national debates are frequent with all types of CCC legislation, but ethical considerations seem to be far more common related to special administrative (civil) legislation. National legislations on CCC within Europe should conform to the human and civil rights stipulated in ECHR (1950). There seems, to be some limitations in the procedural rules that should protect persons with misuse or dependence problems from unlawful detentions, regardless type of law. The three types of law differ significantly in terms of criteria for CCC, i.e. the situations in which care may be ensured regardless of consent.        Conclusions: It is more common that societies have legislation on CCC, than not. This applies internationally – in all parts of the world as well as over time, for a period of 25 years, at least. Sweden’s legislative position is not internationally unique; on the contrary, it is quite common. Law on CCC tend to be introduced in times of drug epidemics or when drug-related problems are increasing in a society. Changes in CCC legislation are often preceded by national debates on ethics, content and benefits of such care. These findings here discussed may reflect different concurrent processes. A shift from welfare logic to a moral logic may be understood as more moralization, perhaps due to relative awaking of traditionalism related to religious movements in various parts of the world (Christian, Hindu, Muslim or other). But it may also be understood from more libertarianism that stresses both individual responsibility for one’s welfare and the state´s responsibility to discipline behaviours that inflict negatively on the lives of others. Possibly do these two tendencies work in conjunction to one another. At the same time, however, there is a stronger emphasis on care content within criminal justice CCC, especially in the Anglo-Saxon drug court system. Some shift within Civil CCC is also noticed, i.e. from social to mental health legislation. Thus drug abuse and dependence is increasingly more recognized and managed in the same way as other diseases, i.e. an increased normalization. Since social CCC has been more in focus of research and debates, this may also result in CCC turning into a more hidden praxis, which from ethical perspectives is problematic. The thesis shows that there are examples of focus on humanity and care in all three of the law types, but there are also examples of passive care, sometimes even inhumane and repressive, in all types. Thus, type of law cannot be said to in general correspond to a specific content of care. Although CCC can be delivered in accordance with human and civil rights, there is still a dissatisfying situation concerning the procedural rights that should ensure the misuser his/her rights to freedom from unlawful detention. The possibility to appeal to a higher instance is missing in about 20 percent of European CCC laws, although not differentiating one type of legislation from the others. A clear difference between the three law types concerns criteria that form the basis for who will be provided care according to the laws. This is of major importance for which persons of the needy who will receive care: addicted offenders, out-acting persons or the most vulnerable. The criteria for selecting these relate to the implicit ambitions of CCC – correction, protection, or for support to those in greatest need for care. The question is what ambition a society should have concerning care without consent in case of substance abuse and addiction problems. The trend that CCC according to special administrative legislation is declining and criminal legislation increases in the world should therefore be noticed.     Keywords: Alcohol, drugs, substance misuse, coercive care, compulsory commitment to care, involuntary care, mandatory care, legislation, human and civil rights, comparative analysis, prediction models, and trend analysis / <p>Vid tidpunkten för disputationen var följande delarbeten opublicerade: delarbete 4 inskickat.</p><p>At the time of the doctoral defence the following papers were unpublished: paper 4 submitted.</p>

This dissertation documents the quality of financial accounting information in a transition economy, the Czech Republic. High quality accounting information decreases the risks for investors, promotes investment activities and increases the ability of companies to raise funds at a reasonable cost of capital. Countries with high quality accounting information have a comparative advantage in attracting financial capital. Transition economies - i.e. countries switching from centrally planned to market economies - are typically in need of capital. Therefore a new accounting regulation had to be developed that would satisfy the needs of new private investors. The quality of financial accounting information depends on accounting quality (an outcome of applied accounting principles) and disclosure quality (an outcome of the amount and characteristics of information provided in the financial statements). Accounting quality is measured as the value relevance of accounting numbers and certain attributes of earnings which promote the value relevance. Disclosure quality is measured in terms of mandatory disclosure requirements, actual disclosures of companies (i.e. the level of compliance with legislation) and additional information provided voluntarily by the companies. Sweden is used as a benchmark for well-developed market economy and the quality of financial accounting information in the Czech Republic is systematically compared to the quality of Swedish financial accounting information throughout the dissertation. The results show that both accounting and disclosure quality in the Czech Republic were inferior in the beginning of the transition period. Over time, the value relevance of accounting numbers has however improved. The change in the value relevance may be attributed in particular to improvements in disclosure quality. The key factors behind the development were improved accounting legislation and control mechanisms, accompanied by changes in the business climate including higher sophistication of both the producers and users of the financial information. / Diss. Stockholm : Handelshögskolan, 2009

With the rapid development of information technology, data availability is improved greatly. Data may be accessed at anytime by people from any location. However,threats to data security and privacy arise as one of the major problems of the development of information systems, especially those information systems which contain personal information. An association database is a personal information system which contains associations between persons. In this thesis, we identify the security and privacy problems of association databases. In order to solve these problems, we propose a new security and privacy model for association databases equipped with both direct access control and inference control mechanisms. In this model, there are multiple criteria including, not only confidentiality, but also privacy and other aspects of security to classify the association. The methods used in the system are: The direct access control method is based on the mandatory model; The inference control method is based on both logic reasoning and probabilistic reasoning (Belief Networks). My contributions to security and privacy model for association databases and to inference control in the model include: Identification of security and privacy problems in association databases; Formal definition of association database model; Representation association databases as directed multiple graphs; Development of axioms for direct access control; Specification of the unauthorized inference problem; A method for unauthorized inference detection and control that includes: Development of logic inference rules and probabilistic inference rule; Application of belief networks as a tool for unauthorized inference detection and control.

With the rapid development of information technology, data availability is improved greatly. Data may be accessed at anytime by people from any location. However,threats to data security and privacy arise as one of the major problems of the development of information systems, especially those information systems which contain personal information. An association database is a personal information system which contains associations between persons. In this thesis, we identify the security and privacy problems of association databases. In order to solve these problems, we propose a new security and privacy model for association databases equipped with both direct access control and inference control mechanisms. In this model, there are multiple criteria including, not only confidentiality, but also privacy and other aspects of security to classify the association. The methods used in the system are: The direct access control method is based on the mandatory model; The inference control method is based on both logic reasoning and probabilistic reasoning (Belief Networks). My contributions to security and privacy model for association databases and to inference control in the model include: Identification of security and privacy problems in association databases; Formal definition of association database model; Representation association databases as directed multiple graphs; Development of axioms for direct access control; Specification of the unauthorized inference problem; A method for unauthorized inference detection and control that includes: Development of logic inference rules and probabilistic inference rule; Application of belief networks as a tool for unauthorized inference detection and control.

本研究以中國2007年至2013年盈餘預測的A股上市公司為主體。探討管理當局發佈強制性盈餘預測的預測形態、預測誤差以及市場反應與管理當局能力之關聯性，並進一步檢測管理當局能力是否影響到其對於強制性盈餘預告門檻的規避以及對於來年發佈自願性業績預測的意願。 實證的結果顯示管理當局能力越好其提供的強制性盈餘預測的形式越精準其預告資訊含量越多；再者，管理當局能力越好，其盈餘預測的誤差越低；實證結果也證明了市場對於能力較佳之管理當局所發佈的強制性盈餘預測的反應程度也較高。增額測試的結果顯示管理當局能力佳者盈餘品質較佳，具體表現為：相較於能力差的管理者，管理當局能力較好時不會通過盈餘管理去避免導因於產生增長50%或是下降50%而強制發佈盈餘預告的門檻。另外，管理當局能力越好，其在隔年度發佈自願性盈餘預測的幾率也越高。 關鍵詞：管理當局能力、強制性盈餘預測、預測形態、盈餘預測誤差、市場反應 / This thesis focuses on mandatory forecast issued from 2007 to 2013 in China and investigate whether managerial ability is related to mandatory forecasts types, forecast error and market reaction. Additionally, this thesis also examines whether managerial ability decrease the likelihood to avoid mandatory forecast thresholds. Finally, whether the managerial ability will increase the probability of issuing voluntary forecasts in the following year is an interesting but unsolved issue; I will fill the gap. Empirical results show that managers with superior ability tend to issue mandatory forecasts in the more precise type. As for the accuracy, the mandatory forecasts issued by better managers tend to have less error. I also find that managerial ability can promotes the informativeness of management earnings forecasts for the public. Additionally, high ability managers are less likely to avoid the thresholds of mandatory forecasts. Furthermore, better managers are more likely to issue voluntary forecasts in the following year of mandatory forecasts. Key Words: Managerial Ability, Mandatory Earnings Forecast, Forecast Format, Forecast Error, Market Reaction.

Jusqu’à l’entrée en vigueur de la loi Badinter du 5 juillet 1985, l’indemnisation des victimes des accidents de la circulation était régie en France par le principe général de responsabilité du fait des choses développé par la jurisprudence française sur la base de l’article 1384, alinéa 1er , Code civil. Le Code civil jordanien de 1976 comprend un principe de responsabilité du fait des choses inspiré de celui qui existe en France. Toutefois, la jurisprudence jordanienne n’applique pas ce principe dans le domaine des accidents de la circulation, en dépit de l’inexistence en Jordanie d’une loi similaire à la loi Badinter du 5 juillet 1985. L’indemnisation des victimes de ces accidents est donc régie en Jordanie par le droit commun de la responsabilité du fait personnel et par une loi de 2010 instituant un régime d’assurance obligatoire au profit des victimes des accidents résultant de l’utilisation des véhicules. Le système mis en place autorise le débiteur de l’indemnité ou son assureur d’opposer à la victime son propre fait dommageable, quel que soit son degré de gravité. Les victimes voient donc souvent leur droit à indemnisation intégrale réduit, voire supprimé. / Until the enactment of the so-called loi Badinter of 5 July 1985, the compensation of traffic accident victims was governed in France by the general principle of liability for the action of things developed by French case law on the basis of article 1384, paragraph 1, of the French Civil Code. The 1976 Jordanian Civil Code includes a principle of liability for the action of things inspired by the French model. However, this principle is not applied by Jordanian courts in the field of traffic accidents, in spite of the fact that there is no law in Jordan similar to the loi Badinter of 5 July 1985. Hence, compensation in cases of traffic accidents is still governed in Jordan by general rules of tort law which govern liability for one’s own actions and by a 2010 law creating a compulsory motor insurance scheme, which protects victims of accidents resulting from the use of motor vehicles. In accordance with these rules, the compensation’s debtor or her/his insurer is authorized to put forward the victim’s own harmful action, disregarding its seriousness. As a result, the victim’s right to full compensation ifs often reduced or even withheld.

This work describes the development of legislative provisions relating to the issue of animal products as food, issued in the CR and the EU. This work also reports their implementation in food businesses, particularly in terms of data provided on product labels. During this work product labels were collected in selected chain stores, documented by photography and the obtained results were compared with the applicable requirements of the CR. The observed data of this study are also compared with the requirements of Act No. 110/1997 Coll. Food, and Decree No. 113/2005 Coll. Individual products of the investigated area (meat and dairy products) are also compared with each other (Point method and Simplified Point Method) and in terms of significance, consumer attention and other appurtenances associated with data on product labels were surveyed. The results revealed a strong dominance of Czech manufacturers on our market in categories of both milk and meat products. In terms of characteristics that producers are obliged to provide, no significant errors were found. If the products lacked any indication, it was usually an indication of dietary (nutritional) value for both meat and dairy products. Manufacturers of the products studied provided a large number of optional information (logos, etc.). We conclude they should rather focus on some of consumer-preferred emblems, for there is high number of them and they seem difficult to follow by the customers. Most consumers prefer the Klasa and the ?Český výrobek? (Czech product) logos.