Background: Family firms represent the majority of firms worldwide, and are regarded as a crucial part of the global economy. Despite that, there is little known about their objectives of financial reporting i.e how they use, produce and value their financial reports. In accounting literature two objectives of financial reporting are presented, a stewardship objective and a decision usefulness objective. Previous research within family business have found that family firms differ from non-family firms and that family firms utilize socioemotional wealth protection as a main reference point when making decisions.  Purpose: This study aims to provide an understanding of how family firms perceive the objective of their financial reporting and how this is shaped by SEW. Method: The study was conducted using a qualitative method and implemented through semi-structured interviews. Nine family firms participated in the study, where eight family members were interviewed and two non-family members.  Conclusion: The result suggest that four out of the five FIBER dimensions (of SEW), family influence and control, identification of family members with the firm, binding social ties and emotional attachment influence the family firm's objective of their financial reports. Meanwhile, for the fifth dimension, renewal of family bonds to the firm through dynastic succession, our study suggests that future successions do not have an influence on the family firm's perceived objective of financial reporting.

The thesis "Does ISS educate their students in accordance with the needs of the labor market?" deals with the relationship between tertiary education of graduates and their labor market outcomes. In the theoretical part the thesis deals with the importance of education in relation to the employability of graduates. The methodological part approaches this relationship on a case study of the Institute of Sociological Studies, Faculty of Social Sciences, Charles University. Evaluation as s research method is chosen to solve the diploma thesis. The analytical part gradually reveals the conceptual model of the evaluated program, stakeholders and their interests. The aim of the analytical part is to answer the evaluation questions about the level of work performance of graduate employability skills.