<p>Uppsatsen redogör för tre svenska klädföretags miljöredovisningar och hur dessa uppfyller de kvalitativa egenskaperna: begriplighet, relevans, tillförlitlighet och jämförbarhet. Dessa kvalitativa egenskaper ska enligt det internationella redovisningsorganet IASBs föreställningsram vara uppfyllda i de finansiella rapporterna som företagen lämnar. De tre klädföretag som vi har valt att undersöka har offentliggjort frivilliga miljöredovisningar. I dagsläget finns det inga lagkrav på hur frivilliga miljöredovisningar ska presenteras, däremot finns det olika rekommendationer. Vi menar att IASBs fyra kvalitativa egenskaper kan appliceras på frivilliga miljöredovisningar i syfte att säkerställa ett visst mått av kvalitet. I vår uppsats har vi därför med utgångspunkt ifrån såväl IASB, FAR/SRS och FEE definierat vilka kriterier som rimligen bör ingå i dessa egenskaper. Egenskaperna har även anpassats till att kunna tillämpas på den svenska klädbranschen.</p><p>Studien utfördes genom att vi först undersökte företagens miljöredovisningar varpå dessa analyserades utifrån det vi avser med de kvalitativa egenskaperna: begriplighet, relevans, tillförlitlighet och jämförbarhet. Vidare har vi genomfört intervjuer med de respektive företagens miljöansvarige för att slutligen göra en avstämning mellan miljöredovisningarna, vår analys och det företagen själva har uttalat sig om.</p><p>I undersökningen har vi kommit fram till att ingen av företagens miljöredovisningar kan anses ha god kvalitet då samtliga uppvisar brister i någon av de kvalitativa egenskaperna som vi har utgått ifrån. Begripligheten i de tre miljöredovisningarna kan sägas vara god medan det förekommer bristfälligheter i fråga om relevans, tillförlitlighet och jämförbarhet.</p> / <p>This dissertation examines three Swedish clothing manufacturer’s  environmental accountancy statements and how these satisfy the qualitative properties: intelligibility, relevance, reliability and comparability. These qualitative properties should, according to the International Accounting Standards Board’s (IASB) framework, be satisfied in the companies’ published financial reports. The three clothing companies we chose to investigate have made public their voluntary environmental accountancy statements. There is currently no law stating how voluntary environmental accountancy statements are to be presented, though there are some recommendations. We consider that IASB’s four qualitative properties can be applied to voluntary environmental accountancy in order to guarantee a certain level of quality. We have therefore in this dissertation defined which criteria should be included in these properties on the basis of IASB, FAR/SRS and FEE. These properties have been modified to enable application within the Swedish clothing industry.</p><p>The study commenced with an investigation of the companies’ environmental accountancy statements. These were then analysed on the basis of what we consider to be the qualitative properties intelligibility, relevance, reliability and comparability. We furthermore conducted interviews with the environmental officer of each company; and finally compared the different environmental accountancy statements, our analyses and information obtained directly from each company.</p><p>In our study we concluded that none of the companies had environmental accountancy statements of good quality, as all had shortfalls in the qualitative properties which our study was based upon. Intelligibility in the three environmental accountancy statements can be described as good; however there were insufficiencies in the case of relevance, reliability and comparability.</p>

<p>Boij, A. 2002: Jorden är mörk och svart. Vad som rör pastorer i Svenska Missionsförbundet när de ska predika om samhället. (The world is black and dark. What concerns pastors in the Mission Covenant Church of Sweden when they preach about society). Acta Universitatis Upsaliensis. <i>Psychologia et Sociologia Religionum</i> 16. 239 pp. Uppsala. ISBN 91-554-5488-7.</p><p>The dissertation reflects a study of what pastors in the Mission Covenant Church in Sweden say in their sermons about society and social responsibility and represents an attempt at finding factors such as gender, education, age, values, and faith behind what has been said in the sermons.</p><p>The results show that in general pastors have a negative picture of society irrespective of which of its aspects they are addressing. The pastors’ view of Christian responsibility for society is that it is primarily something for the individual to take, not for the congregation. Above all, Christian responsibility for society is about individual Christians' taking responsibility for her fellow human beings.</p><p>For theoretical clarification the findings are discussed within the framework of the concept of secularisation, following Casanova (1994) sub-divided into differentiation, decline of religion and privatisation. In the study differentiation is identified when pastors do not relate theological reflection to their description and analysis of society. Thus they do not provide an integrated system of meaning for everyday life. As for privatisation, even when pastors are mainly speaking about public events, they are unable to place those events in a religiously interpreted context. According to the pastors social problems are to be met with private and individual solutions through Christians' actions to the benefit of their fellow men. </p><p>The MCC is a part of what in Swedish can be called <i>a popular movement</i>, a kind of "social movement" or "voluntary organisation." The analysis shows that its pastors in their sermons do not embrace some of the central parts of the ideology that generally pertain to <i>popular movements</i>, namely concern with reforming society. </p>

The 19th century was a time when a large number of voluntary associations were being formed both in Sweden and in Europe as a whole. Their ambition was to engage in health care and poor relief issues as well as in the educational system. Furthermore, the general idea was to promote temperance and foster a sense of thrift among the poor and the working class population. While the starting-point of the thesis was the question as to why the voluntary associations founded various charitable activities as well as how the philanthropy was designed, organised and modified throughout the century, the aim has been to elucidate the motive force and incentives for their social reforms. In order to answer the two main questions of the dissertation, the association De Badande Wännerna (the DBW), which engaged in several philanthropic activities in the Swedish province of Gotland as early as the 1810s, has been selected for a case study. In the literature a number of different reasons have been stressed as to why voluntary associations chose to engage in charitable activities. In order to shed light on what factors that underlay their philanthropic work, the process of negotiation regarding the various institutions established by the DBW, as well as the practical layout of the establishments, have been analysed from the perspectives of a theoretical model based on affinity groups. The study has shown that the incentives of philanthropy were complex. Furthermore, the incentives changed concurrently with the expansion of the public poor relief and educational system, which from the middle of the 19th century took over many of the humanitarian efforts hitherto run by the voluntary associations. The result of this development was that the voluntary associations created new spheres of activity. They continued to fulfil important societal functions, but their establishments also fulfilled a more internal desire for pleasure and delights.

A complex process like risk assessment and the subsequent risk management decision makingshould be regularly evaluated, in order to assess the need to improve its workings. In this thesisthree related matters are addressed: evaluation of environmental risk management strategies,evaluation of environmental risk assessments, and how ecotoxicity data from the open scientificliterature can be used in a systematic way in regulatory risk assessments. It has resulted in thefollowing: a publically available database with ecotoxicity data for pharmaceuticals (Paper I); anevaluation and review of the Swedish Environmental Classification and Information System forpharmaceuticals (Papers II and III); a comparison of current reliability evaluation methods and areliability evaluation of ecotoxicity data (Paper IV); and an improved reliability and relevancereporting and evaluation scheme (Paper V).There are three overall conclusions from this thesis:(1) Ecotoxicity data from the open scientific literature is not used to the extent it could be inregulatory risk assessment of chemicals. Major reasons for this are that regulators prefer standarddata and that research studies in the open scientific literature can be reported in a way that affectstheir reliability and the user-friendliness. To enable the use of available data more efficiently actionsmust be taken by researchers, editors, and regulators. A more structured reliability and relevanceevaluation is needed to reach the goal of transparent, robust and predictable risk assessments.(2) A risk assessment is the result of the selected data and the selected methods used in theprocess. Therefore a transparent procedure, with clear justifications of choices made, is necessaryto enable external review. The risk assessments conducted within the Swedish EnvironmentalClassification and Information System for pharmaceuticals vary in their transparency and choice ofmethod. This could come to affect the credibility of the system since risk assessments are notalways consistent and guidelines are not always followed.(3) The Swedish Environmental Classification and Information System for pharmaceuticalscontribute, in its current form, to data availability and transparency but not to risk reduction. Thesystem has contributed to the general discussion about pharmaceuticals’ effect on the environmentand made data publicly available. However, to be an effective risk reduction tool this is not sufficient. / <p>QC 20121119</p> / MistraPharma / Formas - Evaluation of the Swedish Environmental Classification and Information System for Pharmaceutcals.

<p><font face="Times New Roman" size="3"><font face="Times New Roman" size="3"> <p align="left">The aim of the study is to explore the barriers associated with low VCT uptake by the TB patients attending primary health care clinics within the Buffalo City municipality. <font face="Times New Roman" size="3"><font face="Times New Roman" size="3">The study population was drawn from TB patients attending the primary health care facilities in Buffalo city municipality in the Eastern Cape Province. Eight participants were purposively selected to include those who had accepted VCT as well as those who did not.</font></font></p> </font></font></p>

<p>This study extends the existing literature on how social networks enhance the performance and sustainability of small enterprises. More specifically, the study isolates and investigates the mechanisms through which social capital helps with the growth and survival of MSMEs. The evidence presented in this study strongly suggests that an indigenous social network widely practiced in Ethiopia, the &ldquo / iqqub&rdquo / , contributes significantly to the start-up, survival and development of urban MSMEs.</p>

<p>This study assessed the knowledge, attitudes and practices about MC as an HIV prevention intervention among adult males presenting for HIV Voluntary Counselling and Testing (VCT) services at Onandjokwe District Hospital in northern Namibia. A high level of knowledge of MC, particularly its potential to reduce the risk of HIV infection, STIs and enhance penile hygiene exists among VCT attendees in Onandjokwe District Hospital. MC will most likely to be accepted in this study area, especially when it is implemented to reduce the risk of HIV infection. The study recommends a comprehensive education and information program targeting males and their partners and a training for traditional and medical circumcisers to ensure a high quality of MC services.</p>

Uppsatsen redogör för tre svenska klädföretags miljöredovisningar och hur dessa uppfyller de kvalitativa egenskaperna: begriplighet, relevans, tillförlitlighet och jämförbarhet. Dessa kvalitativa egenskaper ska enligt det internationella redovisningsorganet IASBs föreställningsram vara uppfyllda i de finansiella rapporterna som företagen lämnar. De tre klädföretag som vi har valt att undersöka har offentliggjort frivilliga miljöredovisningar. I dagsläget finns det inga lagkrav på hur frivilliga miljöredovisningar ska presenteras, däremot finns det olika rekommendationer. Vi menar att IASBs fyra kvalitativa egenskaper kan appliceras på frivilliga miljöredovisningar i syfte att säkerställa ett visst mått av kvalitet. I vår uppsats har vi därför med utgångspunkt ifrån såväl IASB, FAR/SRS och FEE definierat vilka kriterier som rimligen bör ingå i dessa egenskaper. Egenskaperna har även anpassats till att kunna tillämpas på den svenska klädbranschen. Studien utfördes genom att vi först undersökte företagens miljöredovisningar varpå dessa analyserades utifrån det vi avser med de kvalitativa egenskaperna: begriplighet, relevans, tillförlitlighet och jämförbarhet. Vidare har vi genomfört intervjuer med de respektive företagens miljöansvarige för att slutligen göra en avstämning mellan miljöredovisningarna, vår analys och det företagen själva har uttalat sig om. I undersökningen har vi kommit fram till att ingen av företagens miljöredovisningar kan anses ha god kvalitet då samtliga uppvisar brister i någon av de kvalitativa egenskaperna som vi har utgått ifrån. Begripligheten i de tre miljöredovisningarna kan sägas vara god medan det förekommer bristfälligheter i fråga om relevans, tillförlitlighet och jämförbarhet. / This dissertation examines three Swedish clothing manufacturer’s  environmental accountancy statements and how these satisfy the qualitative properties: intelligibility, relevance, reliability and comparability. These qualitative properties should, according to the International Accounting Standards Board’s (IASB) framework, be satisfied in the companies’ published financial reports. The three clothing companies we chose to investigate have made public their voluntary environmental accountancy statements. There is currently no law stating how voluntary environmental accountancy statements are to be presented, though there are some recommendations. We consider that IASB’s four qualitative properties can be applied to voluntary environmental accountancy in order to guarantee a certain level of quality. We have therefore in this dissertation defined which criteria should be included in these properties on the basis of IASB, FAR/SRS and FEE. These properties have been modified to enable application within the Swedish clothing industry. The study commenced with an investigation of the companies’ environmental accountancy statements. These were then analysed on the basis of what we consider to be the qualitative properties intelligibility, relevance, reliability and comparability. We furthermore conducted interviews with the environmental officer of each company; and finally compared the different environmental accountancy statements, our analyses and information obtained directly from each company. In our study we concluded that none of the companies had environmental accountancy statements of good quality, as all had shortfalls in the qualitative properties which our study was based upon. Intelligibility in the three environmental accountancy statements can be described as good; however there were insufficiencies in the case of relevance, reliability and comparability.

Abstract The purpose for writing this essay is to study the culture of kindness in the Church of Sweden, as the church constitutes as an idealistic organization (non-profit or voluntary organization). The focal point is on how such a culture affects the employees, and if any new components that can amplify the concept can be distinguished. To do this a case study-design has been employed. The primary sources are qualitative interviews with six employees in a congregation in the Church of Sweden, and participant observations on two different occasions at the same congregation. Theories of organizational sociology has been applied to the material, more specific Edgar H Schein’s definition of organizational culture and the concept of a culture of kindness (deriving from a report by the Swedish Work Environment Authority) as a specific part of the church’s organizational culture. The conclusions we can make from our study is that a culture of kindness affect employees in both a positive and a negative way. There are many expectations that come with working in the Church of Sweden, and these do have an effect on the work performed. There is also evidence pointing to the fact that leadership can counteract the fear of conflicts that otherwise is associated with the culture of kindness. Finally one can conclude that the concept of kindness culture could be elaborated, for instance with a notion of leadership.

Abstract Purpose: A part of this research is to explore if there are partnership firms that voluntarily get an audit of their business. The purpose is to understand and explain why these partnership firms have chosen to get an audit of their business voluntarily. Additionally, the authors research how external stakeholders, such as creditors, view and assess partnership firms that do not execute an audit of their accounts and reports. Method: To initiate this research, the authors conducted a telephone survey as a pre-study, to assure the viability of this research. As a major part of this research study, qualitative interviews with partnership firms, banks and the Swedish Tax Agency have been conducted to obtain professional opinion in the subject of interest. Previous researches are presented to provide a broader perspective of the debate. Frame of Reference: The authors present an extensive background to auditing and accounting. Stakeholder model and agency theory have been applied to facilitate in understanding the relationship between a partnership firm and its stakeholders. Advantages and disadvantages of auditing, as well as the concept of voluntary auditing are presented to facilitate a discussion of the motives of voluntarily executing an audit firms. Conclusion: After extensive research the authors have identified and determined the most probable motives of voluntary audits as well as understood how these external stakeholders view and assess these partnership firms that do not execute an audit of their accounts and reports. The authors can after a broad research conclude that partners’ central motives to voluntary auditing is to seek the value that is added through it, as the firm obtains professional assistance to raise the credibility of the firm’s financial reports. Auditing frees them from additional burden and time to manage the work related to accounting records and enables them to devote more time to the core business. Through an audit, partners’ quest for orderliness is fulfilled. Moreover, indications have been seen that partners are open to voluntarily execute an audit to achieve a sense of security in relation to the other partners. Another essential motive to why partners voluntarily execute audits is to be assured that there are no significant inaccuracies or errors in their book-keeping. Overall, partners’ intentions of getting an audit of their accounts and reports are to gain an overview of the business as well to obtain enhanced business image externally. Creditors are concerned about a firm’s ability to reimburse the obligation. In a newly started firm, banks require annual reports, forecasts and budgets ensure the firm’s solvency. The Swedish Tax Agency receives audit reports from auditors that guide them with hints and directions on what to assess further. Moreover, the Swedish Tax Agency performs tax audits on firms, whereby they conduct an assessment to ensure that the accounts and other documents are in accordance with what is declared to them. / Sammanfattning Syfte: Avsikten med denna uppsats är att utforska om det finns handelsbolag som frivilligt upprättar revision i sin affärsverksamhet. Syftet är att få förståelse för samt förklara de bakomliggande motiven till handelsbolags val av frivillig revision. Författarna utforskar ytterligare hur externa parter, såsom kreditgivare samt skatteverket, granskar och ser på handelsbolag som inte upprättar revision på sin verksamhet. Metod: Författarna genomförde en förstudie i form av en telefonenkät, för att försäkra sig om att denna studie är genomförbar. För att erhålla en professionell åsikt kring ämnet i fråga, har denna studie till största del bestått av kvalitativa intervjuer med respondenter från delägare av handelsbolag, banker och skatteverket. Tidigare studier är även presenterade för att tillföra debatten ett bredare perspektiv. Referensram: Författarna ger en omfattande beskrivning av redovisning och revision. Intressentmodellen och agentteorin har tillämpats i syfte att underlätta förståelsen av relationen mellan företag och dess intressenter. Dessutom beskrivs för- och nackdelar av revision för att underlätta diskussionen kring motiven till frivillig revision i handelsbolag. Slutsats: Författarna har efter omfattande forskning fastställt de troligaste motiven till frivillig revision samt fått en djupare förståelse för bankernas och skatteverkets ståndpunkt och granskning av handelsbolag som inte är revisionspliktiga. Sammanfattningsvis kan författarna hävda att grundmotiven till frivillig revision är värdet som den tillför, då bolagen erhåller professionell samråd som höjer redovisningens trovärdighet i bolaget. Revision underlättar för delägarna då de inte behöver ta på sig bördan av att tillägna tid och kraft på att själva utföra bokföringen. Detta tillåter delägarna i sin tur att ägna mer tid till själva kärnverksamheten. Genom revision, fullgörs delägarnas strävan efter ordning och reda i bolaget. För övrigt har man sett indikationer på att delägarna är positivt inställda på att frivilligt upprätta revision i handelsbolagen, då revisionen bidrar till att de erhåller en känsla av trygghet. Ett annat motiv, är att revisionen försäkrar dem om det inte förekommer väsentliga felaktigheter eller misstag i boksluten. Delägarnas främsta avsikt till användandet av revision kan i det stora hela summeras till att de får en översiktsbild av sina bolag, såväl som att de erhåller en kvalitetsstämpel och därmed en förhöjd bild av bolaget utåt sett. Kreditgivare är angelägna över bolagens återbetalningsförmåga. Därför kräver banken att nystartade bolag ska framföra sin årsredovisning, budget och framtida prognoser, för att försäkra sig om och fastställa deras återbetalningsförmåga. Skatteverket mottar årsredovisningar från revisorer, som med fördel förser skatteverket med råd och vägledning kring eventuell vidare granskning i bolagen. Skatteverket utför därtill skatterevision, genom att de granskar bolagen i syfte att intyga att de presenterade räkenskaperna och rapporterna överensstämmer med det som har deklarerats och kommit till skatteverkets förfogande.