Transport is an important aspect to take account in efforts to achieve sustainable tourism development. If we do not change our behavior regarding travel, the consequences will be significant for the environment. This study examines the various transport operators on the two Swedish ski resorts if their websites and marketing are different from each other in the mode selection. The destinations are Åre and Hemavan Tärnaby. They studied modes are two Swedish airlines, two train companies, three bus companies and three taxi companies.These corporate websites are studied with a content analysis in which the results of the keywords that have been developed are scored according to different categories.

The purpose of the study is to examine what effects the law has on principals? approaches to mandatory reporting of child maltreatment (Social Services Act 14:1§). Moreover, the aim is to study if the regulation gets the impact intended. To respond to the purpose, legal science methods in the form of sociology of law were employed aided by qualitative semi-structured research interviews. The interviews comprised six principals in six different schools in the Stockholm area.

Today?s political debate on environmental issues and environmental thinking, alongside the Swedish presidency of the EU and Climate Conferences shows that the environment is an important topic. Environment is important, not only in politics, but also for companies and the demand of environmental strategies and environmental reports has increased. This leads to an increased pressure on firms to begin to report on environmental concerns and to create active systems for environmental thinking.The aim of the present study is to examine why firms in the transport sector, mainly lorry transports, reports environmental aspects and what drives these companies to create these reports.Based on stakeholder and institutional theory we aim to examine to which extent stakeholders affects the environmental accounting and reporting. We also aim to explain how the organization is influenced to incorporate external and societal environmental procedures.

During the last years, the moral and ethics in companies has been a growing subject in media. Large multinational companies are to a bigger extent using workforce in developing countries and the working conditions at the workplaces in those countries, are more or less controlled. Even if a company carefully controls its own business, it can be using subcontractors that for instance use child labour or forced labour, or in some other way makes human rights abuses. When the world gets more globalized and the market where the companies act gets bigger, there will be new issues for companies to handle. The companies have to satisfy not only the interests of the costumers and the shareholders, but also the environment around it, containing many different stakeholders.

The purpose of this essay is to study the impact of different factors on corporate capital structure. The factors studied in relation to corporate debt ratio are industry affiliation, size and profitability. The study involves all 252 companies quoted on the Stockholm stock exchange and cover a time period from 2007 to 2011. The result shows that branch affiliation has a significant impact on corporate debt ratios. Regarding size and profitability, however, these factors do not have an evident impact on corporate debt ratios..

According to the national legislation concerning discrimination within labour law, it is prohibited to discriminate on the grounds of sex, ethnic belonging, religion or other religious belief, functional disability, sexual nature and part-time work or time-limited employment. The EC-law goes further and also prohibits discrimination on the ground of age. According to an EC-directive the member states must incorporate a national provision against age discrimination by the 2nd of December 2006 and the Swedish legislator is now in the progress to implement this into Swedish law.Even though national legislation does not contain any provision on the area, the EC-law directive has a certain influence at national law. Measures that are in breach of the purpose of the directive can for example not be taken. When the time for implementation has expired, the directive has direct effect and can be referred to within the member states.

Report writers (sv rapporteringsverktyg) används för att skapa och hantera databasbaserade rapporter. Detta examensarbete handlar om Reporting Services, ett helt nytt rapporteringsverktyg från Microsoft. Syftet med examensarbetet var att utvärdera Reporting Services för att se vad verktyget har att erbjuda i förhållande till rapporteringsverktyg från andra tillverkare. En jämförelse mellan Reporting Services och rapporteringsverktyg från tre andra betydande tillverkare har gjorts. En djupare utvärdering av Reporting Services, där arkitektur, funktionalitet och andra egenskaper gåtts igenom grundligt, har också genomförts.

In September 2014 the ECJ issued its decision in C-7/13 the Skandia case. The case con- cerned service transactions made between a main establishment in a third country and its Swedish branch. The branch was a member of a VAT group in Sweden. The ECJ estab- lished that the membership resulted in that the VAT group was considered as one taxable person which meant that the services was considered provided to the group itself and not the separate member. Therefore the transactions were deemed taxable.

Aim: The aim for this study of Swedish daily press is to see how the musical reporting is structured for the newspapers I have chosen to analyse. My main purpose is to investigate how the newspapers reporting are distributed between artists who belong to either a major record company or an independent record company. With this research I want to find out if there are any economic backgrounds to the content and if the reporting is equal to the market production.Method/Material: For this study I have studied, by quantitative research, every piece of musical reporting in seven daily newspapers for two weeks. Through thorough research I have determined the belonging of every article?s record company.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

Bakgrund: CSR, det vill säga miljömedvetenhet och socialt ansvarstagande, har på senare tid kommit att stå i fokus och konsumenter ställer allt högre krav på företag. Detta har lett till att fler företag väljer att frivilligt redovisa sociala och miljömässiga frågor i och kring sin verksamhet.Problem: Redovisning av CSR bygger på frivillig information som inte regleras i svensk lag. Istället finns det ett antal standarder och riktlinjer som är till för att vägleda och underlätta för företagen i deras hållbarhetsredovisning. Dessa är emellertid många och denna uppsjö av riktlinjer samt bristen på standardiserade krav skapar därmed stor förvirring.Syfte: Problematiken kring redovisning av CSR ledde därmed fram till uppsatsens syfte. Syftet med denna kandidatuppsats är att klargöra hur större svenska företag bör arbeta för att uppnå en hög kvalitet på sin hållbarhetsredovisning och utifrån detta framtaga bästa redovisningspraxis.Metod: För att uppfylla uppsatsens syfte har ett kvalitativt tillvägagångssätt använts.

To meet the growing amount of waste from electronic and electrical equipment (WEEE) EU developed, year 2002, a directive (2002/96/EG) with the objective to govern the management and reduce the amount of WEEE. The directive is based on producer responsibility which makes the producer responsible for collection and dispose of WEEE. In 2012 a new revised directive (2012/19/EU), with tougher collection targets, was developed. Both the old and the new directive states that the approach to tackle WEEE should be prioritized in order of prevention, reuse and then recycling. Hitherto the amounts of WEEE has increased every year, making it relevant to examine which type of preventive measures the directive contains and how effective they are.

As consumers we want to know from whom we buy, what we buy and the impact the company has on our planet. In recent years there been an increasing number of scandals concerning child labour, dangerous chemicals and falsely labelled meat. A good way for companies to communicate their environmental efforts is to establish a sustainability report, where they describe their work and their impact on our environment. By concentrating on H&M?s sustainability report, as well as conducting a rhetorical analysis, we have been able to focus on the following research questions:  ? Why do companies establish CSR reports? ? How do companies gain legitimacy through their rhetorical choices? ? How do companies try to influence recipients? attitudes to the company? We begin by studying the context, which is of importance when using a rhetorical method and thereby attempt to understand in what situation the text is created.

Background and problem: In March 15, 2009, the third piece of money laundering directive was introduced which mean a more strict legislation in control against money laundering and terrorist financing. The directive is based on a risk based point of view which means that the resources should be used where the needs are. The responsibility for financial companies and other parts are bigger then before which means that they have to get a more extensive customer knowledge etc. It has however been appeared that the directive in some cases lack of precision and clarity which creates an insecurity among those who are included by the law. Purpose: The purpose of this paper is to examine which consequences the third piece of money laundering will bring on the banks customer relationships and how the employees work assignments at the banks will be affected. The authors also want to examine how the extension of money laundering will be affected and clarify if there is any indistinctness about how the application looks around the banks.Method: The authors choose to use a qualitative method and the empiric material has been collected through personal meetings, telephone interviews and through e-mail answers. Conclusion: The majority sees the third piece of money laundering directive as something positive which will protect both the banks and their customers.

Syftet är att utifrån GRI:s riktlinjer undersöka ICA:s hållbarhetsredovisning samt jämföra den med den generella uppfattningen som intressentgruppen leverantörer har om hållbarhetsredovisningar.ICA tar GRI:s riktlinjer på stort allvar vid tillämpning av dessa vid upprättandet av sin hållbarhetsredovisning. Leverantörernas intresse påverkar ett flertal resultatindikatorer som ICA inte har definierat som resultatindikatorer valda utifrån leverantörernas intresse..