Sociala och miljömässiga faktorer har kommit att få allt större betydelse för företag i såväl deras verksamhet som för deras fortlevnad. Medvetenheten kring ansvarsfullt företagande har ökat på dagens marknad och med avseende på lönsamhet och marknadsvärde är syftet med denna uppsats att undersöka huruvida betydelsen för Corporate Social Responsibility (CSR) har ökat. Undersökningen genomförs genom att testa korrelationen mellan CSR och lönsam-het (ROA) respektive marknadsvärde (E/P-tal), för företag noterade på Stockholmsbörsen mellan åren 2006 och 2009. För att ytterligare kunna uttala oss om huruvida sambandet mel-lan CSR och lönsamhet stärkts över perioden genomförs Fishers Z-transformation, där likhe-ten mellan korrelationskoefficienter testas. Resultaten för undersökningen påvisar ett positivt samband mellan CSR och lönsamhet, men däremot ges inget stöd för att sambandet mellan CSR och lönsamhet stärkts över den undersökta perioden.

The main purpose of this essay is to identify opinions of masculine and feminine language in a written text. The aim is to examine whether the reader of a text can define the anonymous author?s sex, judging only by elements such as choice of words or sentence structure. Are there any differences between the sexes as they appear in written language, and is the common man able to make this distinction? The essay is based on several studies on people?s ideas on masculine and feminine language, as well as studies on actual differences.

Uppsatsens syfte är att öka förståelsen för CSR ur ett varumärkesperspektiv genom att beskriva hur CSR kan stärka varumärket. Uppsatsen avser svara på: Hur kan CSR stärka varumärket?SlutsatserResultatet visar att CSR är på väg att bli en hygienfaktor för företagen. Som ett resultat av uppsatsen så har vi identifierat fem aspekter som är av vikt för företag att hänsyn till när man arbetar med CSR ur ett varumärkesperspektiv. Vi har dragit slutsatsen att varumärket kan stärkas genom att företaget utgår från ett grundläggande CSR-arbete, identifierar intressenternas förväntningar, skapar ett mervärde genom att ta ett utökat ansvar, integrera CSR som en naturlig del av varumärkesidentiteten och ha en väl avvägd extern kommunikation.

Syfte: Att öka kunskapen kring fenomenet företagskedjor med synlig produktionsprocess, specifikt coffee shop branschen. Detta genom att analysera hur väl budskapet från ledning når fram till konsumenten i just denna typ av organisation. Även hur god fallföretagets corporate reputation är, dvs. kopplingen från identitet till image, kommer vidare att framkomma samt vad detta kan innebär för företaget. Metod: Den valda metoden för denna uppsats är en kvalitativ undersökning av ett fallföretag, Espresso House, som ska vara ett gott exempel på en kedja med synlig produktionsprocess.

This study aims to investigate how federations manage to balance the economies of scale through collaboration and autonomy. This is done through a case study on Länsförsäkringar. The lack of modern research on federations makes the federative structure an interesting field of study. Previous research has shown a general perception that an increased pressure on efficiency and economies of scale creates a stronger common unit that eventually creates an imbalance in the federation. It is therefore interesting to look at the balance, which exists between the member units and the common unit of a federation.

Studies show that product placement is becoming a more and more common method for companies to use when communicating with consumers. The results of this study can?t confirm nor deny that claim, but instead we offered the observation that as a communication method, product placement and TV-commercials are more similar than revealed at first glance.Cars of the brand Ford appeared in seven out of the 50 motion pictures that made up the sample material in this study. In several instances the values that were communicated regarding the brand matched, completely or in large parts, the values communicated about the Ford brand in Ford?s own commercials.This doesn?t hold true for all companies.

Drygt hälften av den svenska landarealen täcks av skog. Av denna areal ägs hälften av privata skogsägare och övrig areal av skogsbolag och det allmänna. Alla som brukar skogen har ett ansvar att värna om den på ett hållbart och uthålligt sätt, detta för att kommande generationer ska kunna ha fortsatt glädje av skogen. Ett viktigt begrepp gällande hållbar utveckling är CR (Corporate Responsibility). Med detta menas att det är viktigt att intressenter tar mer ansvar inom aspekterna: miljö, socialt och ekonomi än den miniminivå som lager kräver.

Corporate Social Responsibility (CSR) is a concept that is growing increasingly important, with more and more companies acknowledging that they have an obligation to the environment in which they operate. We were interested in inquiring into why companies chose to do so, even though there are no laws that condition them to engage in CSR. One answer to this might be that companies use CSR as a way to distinguish themselves from the competition as well as to gain trust and goodwill from the stakeholders. When it comes to Corporate Social Responsibility, the question is no longer whether or not companies should engage in it, but how they can gain competitive advantage by doing so. This study aims at providing a framework for possible ways of integrating CSR and branding, as well as different strategies for CSR-communication. We also tried to define how, and why, consumers respond to CSR-initiatives.

Many dogs in Sweden are put up for adoption at the Swedish buy- and sales site?Blocket?. This because in Sweden, rescue shelters mostly takes in dogs that have been confiscated by the police. The aim of this study was to investigate what kind of dogs that are put up for adoption and why owners put their dog up for adoption and also compare the results with those from other countries. 800 dog advertisements from ?Blocket? were collected in the study between January 31st and April 10th 2012.

In order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting policies they use. Only under certain circumstances changes in accounting policies are allowed, and when there is a change in accounting policies, it is important that the change is reported in a way that assures that the financial reports still achieve comparability. The purpose of this thesis is to establish which rules and recommendations about changes in accounting policies that exist in Swedish and German law and what their meaning is. Further, the purpose is to compare these rules and recommendations and discuss their differences and similarities, advantages and disadvantages. Since publicly traded European companies will be obliged to prepare their consolidated accounts in conformity with International Accounting Standards (IAS) from 2005, I also describe the content of IAS 8 which deals with changes in accounting policies, and discuss what the consequences of this transition might be for Swedish and German publicly traded companies considering changes in accounting policies.

In theory, the logic behind partnerships is simple: All organisations have strengths, but no organisation has all the strength required to do everything. Triggered by global perspectives and challenged by sustainability objectives, the United Nations Conference on Environment and Development (UNCED) in Rio de Janeiro in 1992 pointed out needs for corporate responsibility. In this conference, Private-public partnership, PPP, was identified as a potential way to work towards sustainability, especially as a way to emphasize a corporate responsibility commitment. Nowadays, organizations exist to satisfy the needs and interests of all their stakeholders, such as customers, markets, shareholders, as well as secondary stakeholders such as media, NGOs, and society at large. Addressing all stakeholders and working towards a sustainable business development makes PPP a potential solution, but also a source of challenges.

Abstract  Title:The national values ? which significance does the meeting with the   caretaker have in municipal eldercare. Authors:Ida Lilja & Evelina   Andersson  Date:2014-10-21National values.   You probably wonder what it is, and that is what we intend to give you an   answer to in the following pages. We will try to depict what a statutory, national   value can represent for a difference in the work with elderly people in   municipal eldercare within the own home.

Sustainability issues have become increasingly high-profile and important in recent decades. In addition, quality issues have come to play a central role in corporate marketing, strategy and management. The word quality can be defined differently in different contexts. This paper focuses on the concept of quality, based on the Total Quality Management perspective, which in Swedish has come to be known as Offensiv kvalitetsutveckling. Offensiv kvalitetsutveckling has been described as a theoretical framework in which an organization continually strives to meet and preferably exceed customer needs and expectations at the lowest cost through continuous improvement, and in which all members of the organization are committed and focused on the organisation's processes. The purpose of this study was twofold. First, to clarify the applicability of the theoretical model Offensiv kvalitetsutveckling as a theoretical explanatory model. Second, to explore how Max Hamburgerrestauranger AB performs according to the values in Offensiv kvalitetsutveckling. A multiple case study was conducted in order to explore these topics. The results showed that Max Hamburgerrestauranger AB is working in a dedicated and value-driven manner, aligned with the values ??that form the basis for Offensiv kvalitetsutveckling. The results also showed that the model for Offensiv kvalitetsutveckling could serve well as a theoretical explanatory model, but that the model would benefit from being developed, enriched or integrated with other models.

The first version of the Swedish Code of Corporate Governance was published year 2004, by the code group, Kollegiet, after a mission from the Swedish government. The Code consists a collection of rules and standards about corporate governance and internal control, and the first version was intended to include incorporated limited companies on Stockholm?s alpha stocks, and also listed companies with a stock market value over three thousand million Swedish kronor. Now a few years have passed, and in July 2008 a new, revised version of the Code was implemented, now simplified and shorted, with the intention to include all joint-stock companies in Sweden. The Code contains rules about for example ownership, management commitments, annual stockholders meetings, and the accountant. This study intends to, with a qualitative research approach and an inductive reasoning, through studies of empirics in the subject, review whether the accountant?s profession has been influenced by the Code.

European identity is a topic constantly debated around Europe. There are many takes on whether there is a European identity and what the European identity consists of. In the European Union the Commission has worked towards developing a common European identity since the middle of the 1970?s. The development of a European identity is an important part in the commission?s quest to tie the union and its people closer together.