(Frågorna gällande hållbarhet har sett mycket förändring sedan dess påbörjande under det sena 1980-talet. En sådan förändring är i Sverige är det lagkrav som trädde i kraft under slutet av 2016, vilket kräver tvingande rapportering av hållbarhetsfrågor i stora svenska företag. Detta är det enda tillägg till denna lag sedan 2005. Tidigare har rapporteringen av dessa frågor till stor del varit på frivillig basis, men med införandet av denna lag kommer det bli ett obligatoriskt moment för många företag. Denna studie är longitudinell och använder innehållsanalys för att jämföra rapporter från fyra svenska företag från 2004 och 2016 för att fastställa hur deras rapporter har utvecklats. Huvudsyftet med denna studie är att jämföra innehållet av hållbarhetsrapporter från en tid då rapporteringen var frivillig till att den blivit obligatorisk. Avsikten är att dra slutsatser om vilken effekt lagen har på företags hållbarhetsrapporter. Studien drar slutsatserna att alla dessa stora företag uppfyllde kraven för respektive lagstiftningsändringar året innan de trädde i kraft. Det största företaget uppfyller även kraven för lagen från 2016 under 2004. Samtliga företags rapporter har haft en märkbar utveckling vad gäller omfattning och innehåll. Den minst utvecklade kategorin är Risk och Riskhantering. Legitimitetsteori och institutionell teori fungerar som förklaring till hur och vad företag rapporterar i sina hållbarhetsrapporter samt varför lagkraven uppfylls redan innan de har trätt i kraft. Studien visar att lagen är bristfällig i jämförelse med andra standarder för frivillig rapportering, dock har även de frivilliga standarderna svagheter. Sammanfattningsvis konstaterar studien att det sätt företag rapporterar på och använder sig av hållbarhetsrapportering, har format lagen, inte tvärtom. Strävan efter legitimitet är en starkt drivande faktor för formen och innehåll av hållbarhetsrapporter. / The issues regarding sustainability have seen much change since its inception in the late 1980s. One such change in Sweden is the law put into effect in late 2016 which calls for the mandatory reporting of sustainability issues in large Swedish companies. This is the only addition to this law regarding sustainability since 2005. Previously the reporting of these issues has been largely on a voluntary basis, with the passing of this law however it will be a mandatory element for many companies. This study is longitudinal and uses content analysis to compare reports from four Swedish companies from 2004 and 2016 to determine how their reporting has evolved. The main purpose of this paper is to compare the contents of sustainability reports from a time when the reporting was voluntary to when it has become mandatory. The intention is to draw conclusions regarding the effect the law has on companies’ sustainability reports. The study concludes that all of these large companies met the requirements of the respective law change the year before it came into effect. The two largest companies even met the requirements from the 2016 law in 2004. All of the companies’ reports have seen significant development regarding scope and content and the least developed category is Risk and Risk management. Legitimacy Theory and Institutional Theory work as an explanation for how and what companies report in their sustainability reports. It also explains why the law requirements are met before they are put into effect. The study shows that the law is inadequate compared to voluntary reporting standards, though these also possess some weaknesses. Overall the study finds that the way companies report and use sustainability reporting has shaped the law, not the other way around. They strive for legitimacy is a strong driving factor for the form and content of sustainability reports.

Background: It's a fundamental principal to protect children's rights. Through legislation, child abuse has been prohibited in many countries. Nurses working with children has a frontline role in identifying and reporting suspected or known child abuse. Mandatory reporting is one of the nurse's duty, reluctancy to report can lead to misconduct but it also leads to children suffering. Aim: The purpose of this degree project was to identify factors preventing nurses from mandatory reporting of children in health care. Method: A literature study based on using and analysing nine qualitative articles. Results: Three themes emerged in the result. The first theme was knowledge deficit, with two subthemes which were the need of education of signs and symptoms and the other subtheme was insufficient experiences. The second theme was nurses strained work environment with three subthemes. The first subtheme was the lack of routines, the second one miss information and the third one lack of cooperation and communication. The third theme consists of two subthemes, which were the lack of emotional support and the experience of fear. The results showed that nurses due to different factors relinquished from mandatory reporting.  Conclusion: The results highlighted that education and training was needed among nurses to gain knowledge on how to safeguard children and establish mandatory reporting. Thus, support from colleagues and managers agencies dealing with child safety was highly valued by nurses. Implementation of education, training and support could improve the cooperation in protecting children.

Capital markets development is an integral part of overall economic growth of any country. Accounting harmonization is aimed to increase the attractiveness of capital markets by creation of synchronized financial reporting environment globally so that the capital is effectively allocated with the lowest costs and increased liquidity. To the date, more than a hundred of countries implemented IFRS into the national accounting frameworks, therefore the need for the assessment of the real impacts on capital markets is obvious. The main goal of this study is to identify whether there is statistical evidence of the relationship between decreased/increased cost of equity capital among Russian listed companies and mandatory adoption of IFRS. Theoretical part includes an overview of the relevant theory, reasons of accounting harmonization as well as potential challenges. There are also described the main findings and real evidences of adoption impacts on the main capital and financial markets. Practical part of this paper is aimed to investigate whether the proposed benefits of IFRS adoption may be similarly observed in an environment of transition economy.

Zoonotic diseases are diseases that are transmitted from animals or vectors to humans and vice versa. The public together with veterinarian authorities should readily access disease information as it is vital in rapidly controlling resultant zoonotic outbreak threats through improved awareness. Currently, the reporting of disease information in South Africa is predominantly limited to traditional methods of Information Communication Technologies (ICTs) like faxes, monthly newspaper reports, radios, phones and televisions. Although these are effective ways of communication, their disadvantage is that the information that most of them offer can only be accessed at specific times during a crisis. New technologies like the internet have become the most efficient way of distributing information in near-real-time. Many developed countries have used web-based reporting platforms to deliver timely information through temporal and geographic visualisation techniques. There has been an attempt in the use of web-based reporting in South Africa but most of these sites are characterised by heavy text which makes them time consuming to use or maintain. As a result most sites have not been updated or have ceased to exist because of the work load involved. The success of web reporting mechanisms in developed countries offers evidence that web-based reporting systems when appropriately visualised can improve the easy understanding of information and efficiency in the analysis of that data. In this thesis, a web-based reporting prototype was proposed after gathering information from different sources: literature related to disease reporting and the visualisation of infectious diseases; the exploration of the currently deployed web systems; and the investigation of user requirements from relevant parties. The proposed prototype system was then developed using Adobe Flash tools, Java and MySQL languages. A focus group then reviewed the developed system to ascertain that the relevant requirements had been incorporated and to obtain additional ideas about the system. This led to the proposal of a new prototype system that can be used by the authorities concerned as a plan to develop a fully functional disease reporting system for South Africa.

The aim of this thesis is to describe and evaluate the current situation of social responsibility in selected company (Prague Airport), and propose possible improvements based on identified responses via questionnaire. And also by analyzing report of corporate social responsibility issued by Prague Airport in comparison with the requirements of the Global Reporting Initiative version of the G4. In the first part are theoretically analyzed the basic features and principles of social responsibility, approaches to evaluation and mentioned trends in reporting. Then are described the specifics and development of air transport and the methodology used in the creation of the questionnaire. The practical part describes the current situation of corporate social responsibility at Prague Airport. Based on the survey and the analysis reports according to GRI Guidelines. In the conclusion, are the answers to the hypothesis written in the introduction and also suggested possible improvements.

The thesis describes the financial background that prevails in the company Johnson & Johnson. It contains the most essential processes which are applied in the financial department. Each event is specified in theoretical way and also described in practical examples. Special attention is given to pricing policy, accountancy system and periodic financial closing.

Since 1989, there rose many branches. One of them the company grounds with their work scope as ICT services, ICT trainings and system development. The households had started to use in huge the PCs and round 1992 joined WEB. The companies did start to ask for applications which would have been able to be in connection with the other branch offices and had been looking for such solutions that would have brought the new added value. There had been rising new bank systems, telecommunication, insurance, energy, industrial systems and the like. Today, we are dating 2011 and it is more than 20 year; and the systems are still in use. Therefore it is unavoidable to store all the data to be used further and based on the data to create competitive environment. Every company has got its own department assuring data storage, data analysis and reporting the results to the top management. In past the data was used to process decision streamline, and thus remedy the key branches. Hence a new line of business came up focused on data processing, the new technology standards conception, new storage data types etc. The new fundamental term was formed -- Business Intelligence. The subject of the diploma paper is Business Intelligence Solution in enterprise scoped to the process design, development, data purity and project management in pharmacy. There are mentioned the base components of Business Intelligence Solution, technology and meritorious aspect of design. Integral part of this work is description of pharmacy problematic and project management.

This diploma thesis deals with the Business Intelligence reporting tools and more especially with their data visualization capabilities. There are a lot of different reporting and analytic tools focusing for example on ad-hoc query, tool for creating dashboards or scorecards, visual discovery tools and advanced analytical tools for data mining etc. This work, however, is focused especially on selected enterprise reporting tools and data visualization tools as well as their possibilities of data isualizations, i.e. using different types of graphs and other possible advanced data visualizations. The Business Intelligence fundamentals together with the possible the reporting and analysis visual outputs are described at the beginning of this diploma work. The reporting itself is also putted into the context of the Business Intelligence solution. The next section is focus on the visual possibilities of data visualization in BI reporting tools. It means that I created the list of possible BI data visualizations with the detail specifications and showing examples on each of them. After this part, there are shown proper data visualizations for each of the selected BI domains, like finance, sales, marketing and human resources. This output belong to one of the main contributions of this work and also could be practically useful in the process of report creation and selection for Clever Decision's BI reporting needs. In the next chapter I compare the visual possibilities for each of the selected BI reporting tools according to Gartner. To this purpose the official documentations will be used as well as my personal experience gained from using some of selected reporting tools. In the last section there are detail views for each of two selected advanced data visualizations including a detail specification on each of them as well as his possible usage in practice and possibilities for further extension as well. The source of information in this section will be professional electronic resources focused on data visualization, design and so on.

In society, intellectual capital (IC) is considered to be necessary in order to create value in organizations. The interest has expanded from private to public organizations such as universities. However, there is still a relatively small amount of research about IC reporting in universities, despite the importance of IC in universities. Previous research does not either consider different university characteristics, something that can help in the development of a common framework for IC reporting. The purpose with this study is to explore and explain howdifferent universities report on IC information in their annual reports in regard to the characteristics size, maturity, type of institution and governmental dependence. The purpose was reached through a multiple case study of eight Swedish universities and a content analysis. The theoretical model was developed through resource based view, knowledge based view, institutional diversity and signaling theory and suggest that internal and external pressures affects the usage of IC assets, strategies and intentions with IC reporting. The results show that all universities report on IC information, to different extent. Relational capital and human capital was the types of IC reported on the most which can be explained by its close connection to the individual, compared to structural capital. The results did not show differences in the IC reporting regarding the different characteristics. However, a contribution of the thesis was the results regarding the IC reporting being integrated in different sections of the annual report, as a part of both strategies and historical performance.

This diploma thesis deals with design principles of mobile reporting. In the introduction the difference between report and dashboard is described because these two concepts are usually falsely perceived. Then a compilation of a list of properties follows, which of them a well-designed dashboard should have and this is the main objective of this thesis. In its content the document describes, how to achieve certain properties, what to avoid in the layout and recommended features which can help to end users to simplify and streamline the work. These recommendations are also applied in practice by using some examples. The description is given, including workflow and available options of the selected tools. This thesis offers detailed instructions, how to form mobile dashboards, including comments and opinions provided by end users. I find this as the main benefits of this thesis.