Background: The Swedish law require companies’ annual report to be audited. Due to that auditing have the effect of a quality stable to honest and reliable reports. Now the Swedish law is making exemption of the audit duty for small companies. This means that auditing is voluntary. Therefore, when small companies choose to take away auditing they will also choose to take away the quality stable in their annual report. The quality stable is of matter for creditors’ decision to supply financial resources, due to that the quality stable from auditing contributes to trust. With trust, small companies will get financial resources from banks. By taking away auditing will lead to less trust which affects the supply of financial resources.    Purpose: The purpose of this thesis is to examine from banks’ perspective trust for company in relation to the annual report, and company´s possibilities of financial credit from banks.        Method: This study carried out the multiple case studies to gain richer understanding on trust. The case study aims to examine a small sample of the population. This method also generates answers to how as well as what and why. The author randomly chose three banks and carried out in-depth interviews with them. Theory: Auditing is the auditor’s statement of the annual report. It requires the auditor to be independent and have integrity when making the statement. The role of the auditor is to state the reliability of the annual report. Therefore, his role is vital to the contribution of trust. Driscoll (1978) and  (1988)  made research on trustee and trustor’s relationship. Their research bases on the several contributions to trust and the process of remaining trust between them. Which, in this study the reliability, audited annual report is main source that contributes to trust. The vital link in this trustee (company) and trustor (bank) relationship is the audited annual report. Conclusion: The study contributes to a lack in auditing reduces creditor’s (bank) trust in the annual report. The auditor’s statement of risk is vital for creditors in making decision upon financial support to small companies. Annual reports are main sources in credit decisions making, and therefore audited annual reports increases trust.

Whales and dolphins, especially small cetaceans which inhabit rivers and coastal waters, are under the threats from environmental change, habitat destruction, and pollution. Since previous studies haven¡¦t deeply explored the relationship between marine mammal conservation and fishery catches, in this study, we focused on the objective is on the correlation between fishery catches and feeding sources of Chinese white dolphin. About 17 years (1993-2009) of fish catch data from fishery annual reports in the six counties (from Miaoli to Tainan) along the western coast of Taiwan, was used as the data source of the meta-analysis, which set four major prey categories of Chinese white dolphin, i.e., primary prey fish, secondary prey fish, potential prey fish and other prey fish. The study showed the following nine results. First of all, the change of total amount of fish production in six counties was changing irregularly¡Fin recent years, the amount of potential prey fish and other prey fish catches were increasing. Secondly, the decline of primary prey fish was due to the reduced production of Mugilidae . Thirdly, the secondary prey fish catch formed the major catches during 1999-2004 while Sparidae species was the dominated species. The potential prey fish amount was consistent, except in 1994 when Chanidae production was extremely high, making it the major components species. In accordance with Chinese white dolphin distribution hot spot, north hot spot primary prey fish families were Sciaenidae and Trichiuridae. In addition, the amount of south hot spot was irregularly distributing during 1999-2004. For the non-hot spot in the Changhua¡¦s coast, the prey fish production of Mugilidae was decreasing year by year and the non-hot spot in the Tainan¡¦s coast, the prey fish was mainly composed of other prey fish after 2002. However, in these 17 years, the number of fishing vessels increased, yet the total catch decreased. This may imply that the coastal fishery resources is depleted. The discussion on improvement about the fishery annual report and prey resources investigation were also made. At the last, we proposed two suggestions on the issues about hot spot management and enhancing fishery resources restoration.

<p>Background: To maintain or increase the trust in the market, companies can disclose more voluntary information in the annual reports. According to prior research the annual report is the primary source of information for small shareholders and investors. Thus, it is of interest to investigate why companies chose to report the voluntary information inquired by this group. </p><p>Purpose: We investigate some company-specific factors to decide whether these determine the extent of voluntary information, particularly inquired by small shareholders and investors, in the annual reports of listed Swedish companies. We also aim to discuss underlying causes for our result. </p><p>Procedure: With statistical methods we have tested hypotheses on relations between company-specific factors and the extent of voluntary information in the annual reports. </p><p>Results: It is significant that profitability, industry type and quotation status have relations with the extent of voluntary information inquired by small shareholders and investors. No relations have been found between the extent of voluntary disclosure and company-size, ownership dispersion, investments in tangible assets or share issues.</p>

Jahresbericht

The research report contains all activities of the institute of physics of 2011. 2011 was another successful year for the Institut für Physik both in teaching and research. In this year, the first students finished the new bachelor course in physics and started their master studies. Most of them obtained very good results in the exams and B.A. thesis research, demonstrating that during adaption of the new system of academic degrees the high level of the internationally renown Diplomphysiker course could be maintained. Also, the students in our bachelor courses computational science as well as sensors and cognitive psychology made very good success. The latter, truly innovative course - which is unique in Germany - was very well received. The first students finished their second year.

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. It is of high complication to show the achievements and goal accomplishment of a trade union through its annual report, when rules established for profit- organizations are followed. Members of a trade union should for example be more interested in information that shows if compensation has been paid out for means of a strike than information about profit for the year. Purpose: The purpose of the essay is to describe how annual reports in trade unions are presented, what affects them and how it could be presented better. Method: The essay is based on two parts of investigation, both characterized in an explorative approach. The first investigation consists of ten annual reports from different trade unions. The second investigation was based on eight interviews with people who establish annual reports for trade unions. Conclusions: Annual reports of trade unions should be established with comparability and reliability in mind. A possibility to take these qualitative characteristics in consideration is to establish a common use of terminology and make goals more quantitative. In trade unions today there is no cooperation through any branch organization. Instead the auditor has great influence on the design of the annual report. It should be of interest for branch organizations to take part of the development of good accounting practice (god redovisningssed) to accomplish better annual reports. The focus of an annual report lies on goal accomplishment for the members, but also voluntary staff and the ambient society should be considered. The authors suggest several key ratios aimed for the three different stakeholders. Key ratios could be divided into two different settings; Classical key ratios, which are possible to compare over time and between different trade unions, and Unique key ratios, which are focusing on separated situations in the trade union.

Bakgrund: Under slutet av 1900-talet uppstod ett intresse bland svenska företag att redovisa miljöinformation. I dag finns endast lagstadgade krav på att företag som bedriver tillstånds- eller anmälningspliktig verksamhet enligt miljöbalken skall ange detta samt ett antal andra relaterade uppgifter i årsredovisningens förvaltningsberättelse. Miljöredovisning är annars inte reglerat enligt svensk lag och det finns inte inom området någon enhetlig praxis. Hur redovisar de börsnoterad företagen miljöinformation? Följer de lagens krav? Använder sig företagen av de riktlinjer och standarder som finns, vid utformningen av sin miljöinformation? Syfte: är att undersöka hur svenska börsföretag 2004 har redovisat miljöinformation i sina årsrapporter, samt eventuella separata miljö- eller hållbarhetsredovisningar. Genomförande: Kvantitativ undersökning (dokumentundersökning) av 270 svenska börsföretags årsredovisningar Resultat: De lagstadgade kraven som ställs på redovisning av miljöinformation följs illa, 69 procent bryter på något sätt mot kraven. Inte i något fall har detta kommenterats av revisorn i revisionsberättelsen. På grund av bristen av enhetliga riktlinjer redovisas miljöinformation på varierande sätt i företagen, vilket försvårar jämförbarheten företagen emellan. Den miljöinformation som redovisas håller generellt, med några undantag, hög kvalitet och är relevant i sin karaktär. / Background: During the late 20th century an interest for environmental accounting arose among the Swedish companies. Today there only exist legislated demands for companies that run businesses that require a permit, or require a report, according to the Swedish environmental Act. There is no other legislation or regulation in the field of environmental accounting. How do the listed companies in Sweden design their environmental accounting? Do they follow the law? To what extent do they use the guidelines and standards available when they put their environmental information together? Aim: The aim of this thesis is to investigate how Swedish companies declares environmental information in their annual reports, and if any, in their environmental or sustainability reports. Completion: A quantitative survey of annual reports from 270 Swedish listed companies. Results: The legislated demands are scarcely followed, 69 per cent of the companies have broken against at least one of the demands. Due to the lack of uniformed guidelines, there is a remarkable difference in the information provided and therefore the comparability decreases. The environmental information provided is, in most cases, of high quality and is relevant as well.

This study examines if three hypothesized variables affect the extent of corporate strategic information, i.e. voluntary information, in corporate annual reports, specifically in Sweden in the year of 2012. The variables deemed appropriate to the Swedish environment, i.e. firm size, ownership dispersion and performance, were retrieved from previous disclosure research conducted in a Swedish context (Cook, 1989; Adrem, 1999), as well as relevant theoretical consideration. The statistical analysis conducted in this thesis suggests that firm size is significantly positively related to the extent of strategic corporate information in Swedish listed firms’ corporate annual reports. The result hence confirms the expectation that larger listed firms to a larger extent disclose strategic corporate information, i.e. voluntary information, in their corporate annual reports. No positive relation was found between the variables performance or ownership dispersion and the extent of strategic corporate information. The results of this thesis are interpreted to suggest that asymmetric information and agency costs are important determinants of the extent of strategic corporate information, i.e. voluntary information, in Swedish corporate annual reports. Larger firms seem to reduce agency costs and narrow the information asymmetry by increasing the level of information disclosed.

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