Purpose: The purpose of this paper is to describe the perception of value and risk in CSR as well as analyzing how financial institutions influence responsible behavior in business in order to create sustainable economic growth.Methodology: The study has a qualitative research method used by an abductive process. Data has been collected through semi-structured interviews with respondents from three venture capital companies and three banks. The sample of respondents was done through a convenience sample with respect to access and expertise in the research area.Conclusion: The most important meanings of the research results have shown that CSR holds an intrinsic value concerning contributing value as its conceptual meaning in terms of sustainable development. CSR can also be regarded as a dimension of risk management to reduce the risk of negative externalities on corporate activities. Investors and financiers contribute to sustainable companies through active ownership and improvements in the CSR dimensions.

Uppsatsens syfte är att ta reda på vilka faktorer som påverkar valet att inte ha revisionsgranskning för mindre företag som går under den frivilliga revisionen. Vi vill även undersöka vilka effekter de mindre företagen och andra aktörer som berörts av revisionspliktens avskaffande märkt av. Vi har samlat in data genom en kvalitativ ansats som underlag för intervjuerna med bakgrund av teorin. Teorikapitlet i uppsatsen är sorterad i två delar, först en teoridel med två vetenskapliga teorier och sedan en referensram. Utifrån metoden och teorin har vi gjort kvalitativa intervjuer som redovisas i empirin.

Title: Process description of round timber transports ? a case study at Tra?frakt Go?taland ABAuthors: Karl ? Johan Tern, Christian Johansson and Andreas IvarssonTutor: Anders JerrelingExaminer: Fredrik KarlssonBackground: Today the profitability of forest haulers is unsatisfactory. Negotiations on prices are more about the relative strength of the negotiation parties rather than a discussion about actual costs. Adding extensive changes in the forest haulers cost structure has led to insufficient knowledge of whether the negotiated prices really correspond to their costs.Methodology: We decided to carry out a case study at Tra?frakt Go?taland AB, a special interest organisation whose members represent the majority of forest haulers in Go?taland.Purpose: To describe the processes and underlying activities of round timber transports.

The number of sawmills in Sweden has decreased dramatically since the 1980s and the trend looks set to continue. The sawmills that are left instead becomes larger and are situated farther apart. In northern Sweden, they are concentrated along the coastline.In our study, we compared conditions for running a sawmill in inland areas and coastal areas and looked at what factors have the greatest impact on the profitability of the sawmill in northern Sweden.We chose to compare different locals conditions for a sawmill that only sawn pine timber and had an annual raw material requirements of 300 000 m3ub per year. By analyzing the kNN-data from the Swedish National Forest Inventory we have taken out the size of the timber volume at each site and its catchment. We have also looked at possible competitors in the areas that may affect the purchase price of the commodity.

Business development is to bring forth the entirecompany and through effective, market renewalprocesses to create sustainable profitability.1 This mightbe difficult, especially for smaller companies who lackthe experience and also tools to make correct forecast.2The purpose of my thesis is to investigate andexplain how a small business can remain flexible andcreate products in new markets by making the brandappealing and credible.In my thesis I have investigated how a company canextract benefit from its brand and identify the benefitswhich are the most unattended in a new market. Bydoing so, the company can systematically developconcepts for new business opportunities. I hopethat my thesis may provide tools and ease businessdevelopment process for smaller businesses.The purpous of my thesis I have studied theories ofbusiness development, brand and brand extension. Inthese theories I have used existing methods and I havecreated my own methods of business development.Through this thesis I have worked with AvelutionAB (a small that produce products for recoveryand comfort). I tested the theory and methods withAvelution which has resulted in a business developmentstrategy as well as two concepts that show howAvelution in the future might develop its business basedon the benefits Avelution and its products create..

Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank..

Sammanfattning Uppsatsens titel: Panta rhei - analys av dynamiska branscher Författare: Linda Bengtsson, Camilla Pernvi Handledare: Professor Claes Svensson Problemformulering: Med vår uppsats vill vi ge ett bidrag till branschteori genom att utveckla en branschanalysmodell för dynamiska branscher. För att företag ska kunna identifiera dagens och framtidens konkurrenter samt finna lönsamma konkurrenspositioner, finns det behov av ett nytt sätt att se på branscher. Vilka är de krafter som påverkar en bransch? Hur ser kopplingarna mellan krafterna ut? Hur påverkar krafterna branschstrukturen och branschens utveckling? Vi väljer att illustrera vår analysmodells funktion med hjälp av bankbranschen, då de stora förändringarna på den internationella och svenska bankmarknaden gör den till en dynamisk bransch. Syfte: Syftet med uppsatsen är att utveckla en branschanalysmodell, vilken tar hänsyn till de krafter som påverkar dagens dynamiska branscher.

Title: Process description of round timber transports ? a case study at Tra?frakt Go?taland ABAuthors: Karl ? Johan Tern, Christian Johansson and Andreas IvarssonTutor: Anders JerrelingExaminer: Fredrik KarlssonBackground: Today the profitability of forest haulers is unsatisfactory. Negotiations on prices are more about the relative strength of the negotiation parties rather than a discussion about actual costs. Adding extensive changes in the forest haulers cost structure has led to insufficient knowledge of whether the negotiated prices really correspond to their costs.Methodology: We decided to carry out a case study at Tra?frakt Go?taland AB, a special interest organisation whose members represent the majority of forest haulers in Go?taland.Purpose: To describe the processes and underlying activities of round timber transports.

Background: Corporations are established and organized in order to create economic values for their owners and the main aim of every business enterprise is to be profitable and satisfy the financial expectations of their shareholders. However, corporate social responsibility focuses on the ethical aspects of corporate business in order to achieve the balance between the profitability and social responsibility. Nongovernmental organizations through their activities promote the respect for human rights and environmental care within the corporate world. Purpose and Scope: To make an in-depth study about the role of nongovernmental organizations regarding corporate social responsibility in order to increase the understanding of corporate social responsibility. Methodology: We used literature research for our thesis and we analysed the secondary data related to the corporate social responsibility.

Studien fokuserar på problematiken kring redovisningskvaliteten i banksektorn. Banker somundersöks är verksamma och registrerade inom länderna Danmark, Finland, Norge ochSverige. Genom att korrelera posterna gross charge-offs och loan loss provisions i denfinansiella rapporten bekräftas redovisningskvalitet utifrån tre olika ägarstrukturer; privatägdbank, sparbank och statligt ägd bank. Datainsamlingen görs genom databasen Bankscope ochden forskningsmetod som används bygger på Altamuro och Beattys (2010) modell. Tidigareforskning är grunden till de hypoteser som studien bygger på.

Title: Process description of round timber transports ? a case study at Tra?frakt Go?taland ABAuthors: Karl ? Johan Tern, Christian Johansson and Andreas IvarssonTutor: Anders JerrelingExaminer: Fredrik KarlssonBackground: Today the profitability of forest haulers is unsatisfactory. Negotiations on prices are more about the relative strength of the negotiation parties rather than a discussion about actual costs. Adding extensive changes in the forest haulers cost structure has led to insufficient knowledge of whether the negotiated prices really correspond to their costs.Methodology: We decided to carry out a case study at Tra?frakt Go?taland AB, a special interest organisation whose members represent the majority of forest haulers in Go?taland.Purpose: To describe the processes and underlying activities of round timber transports.

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. 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.

This paper is about sensemaking. By using sensemaking we have derived bankruptcy factors from business leaders? own statements about their bankruptcies. The focus in this paper is to ensure how business leaders create meaning about the bankruptcies, which is also our research question.To make the study feasible, we used a method that corresponds well to the purpose of our work. The collection of data started with collecting a number of newspaper articles with direct quotes from business leaders.

Syfte: Syftet är att, utifrån ett branschperspektiv och ett kundperspektiv, finna orsaker till varför de traditionella bankerna lyckas behålla sin dominerande ställning trots konkurrensen från uppstickarbankerna. Vi ämnar även visa vilka kundtyper som tjänar mest på ett aktivt val av bank. Slutsatser: Under arbetets gång har vi identifierat ett antal faktorer vilka förklarar varför uppstickarbankerna inte tagit större marknadsandelar från de traditionella bankerna. Det beror dels på branschspecifika och dels på kundspecifika faktorer som bankerna använder. Branschfaktorerna är stordriftsfördelar, kontorsnät, långvariga relationer, varumärken och att banken tjänster är lågintresseprodukter.

Bakgrund och problem: Fo?retagskommunikation a?r en del av det som pa?verkar intressenterna na?r de skapar sig en bild av ett fo?retags identitet, image och rykte. Fo?retag vill genom ansvarskommunikation pa?verka ma?nniskors uppfattningar om dem och pa? sa? sa?tt skapa sig legitimitet. Da? bankbranschen oftast direkt kopplas till den finansiella infrastrukturen kommer andra fra?gor som etik, miljo? och socialt ansvar la?tt i skymundan.