Reflekterar en av Sveriges största tidningar, Dagens Nyheter världens intensifierande interrelationer och ömsesidiga beroenden? Syftet med den här studien är att finna uttryck för globalisering i Dagens Nyheters huvudbilaga under perioden 1988 till 2013. För att uppnå detta, har vi använt oss av en kvantitativ innehållsanalys, där vi analyserat 1492 nyhetstexter från Dagens Nyheter. I studien undersöks uttryck för globalisering på tre sätt: genom att mäta mängden utrikesmaterial, vilka länder, regioner och världsdelar som finns representerade i bevakningen samt huruvida nyhetstexterna innehåller nyhetsgenren ”global journalistik”. Av studien framgår att andelen utrikesmaterial har ökat på bekostnad av andelen inrikesmaterial, att inte alla länder, regioner och kontinenter finns representerade och att texterna innehåller global journalistik i viss uträckning. / Does one of the major Swedish newspapers Dagens Nyheter reflect the intensifying interrelations and interdependences in the world today? The aim of this study is to find expressions for globalization in the main section of Dagens Nyheter during the period between 1988 and 2013. To achieve this, we applied quantitative content analysis on 1492 news articles from Dagens Nyheter. Here, expressions for globalization are examined in three ways: the amount of foreign reporting, which countries, regions and continents are represented in the reporting and whether the news style” global journalism” is present in the reporting. This study finds an increase in foreign reporting at the expense of domestic reporting, that not all countries, regions and continents are represented and that global journalism is present to some extent.

The traditional focus of financial reporting has been on meeting the needs of investors and creditors. However, meeting the needs of other users of financial reports, particularly the employees, cannot be ignored. Employee reporting has therefore evolved as a form of reporting which meets the needs of employees for information about the enterprise for which they work. In South Africa, this is a particularly pertinent topic as a result of recent developments which highlight the need to provide other users with information and emphasize the rights of employees. Furthermore, companies in South Africa are producing employee reports although there is no guidance by any regulatory bodies as to the form and contents of such reports. This study examines the desirability of employee reporting in South Africa with emphasis on the theoretical background to the subject, and the attitudes of employers and public accountants towards the desirability of employee reporting, its form and contents, and public accountant involvement with published employee reports. After analysis, it was concluded: (1) There is a need for employee reporting. (2) Although the average response provided support for a separate employee report issued annually as the most desirable form of employee reporting, employers preferred regular meetings as the form of employee reporting. (3) Public accountant involvement with published employee reports is undesirable. (4) More research is needed. These conclusions support the following recommendations. (1) SAICA should show support for the disclosures required by The King report on corporate governance. (2) SAICA should re-instate the Employee Report Award. (3) The communication role of employee reporting should be emphasized. (4) There should be no regulatory interference with the form of employee reporting at the moment. / Financial Accounting / D. Comm. (Accounting)

The traditional focus of financial reporting has been on meeting the needs of investors and creditors. However, meeting the needs of other users of financial reports, particularly the employees, cannot be ignored. Employee reporting has therefore evolved as a form of reporting which meets the needs of employees for information about the enterprise for which they work. In South Africa, this is a particularly pertinent topic as a result of recent developments which highlight the need to provide other users with information and emphasize the rights of employees. Furthermore, companies in South Africa are producing employee reports although there is no guidance by any regulatory bodies as to the form and contents of such reports. This study examines the desirability of employee reporting in South Africa with emphasis on the theoretical background to the subject, and the attitudes of employers and public accountants towards the desirability of employee reporting, its form and contents, and public accountant involvement with published employee reports. After analysis, it was concluded: (1) There is a need for employee reporting. (2) Although the average response provided support for a separate employee report issued annually as the most desirable form of employee reporting, employers preferred regular meetings as the form of employee reporting. (3) Public accountant involvement with published employee reports is undesirable. (4) More research is needed. These conclusions support the following recommendations. (1) SAICA should show support for the disclosures required by The King report on corporate governance. (2) SAICA should re-instate the Employee Report Award. (3) The communication role of employee reporting should be emphasized. (4) There should be no regulatory interference with the form of employee reporting at the moment. / Financial Accounting / D. Comm. (Accounting)