After a series of corporate scandals around the world the trust in the business world was damaged, probably most in the United States but also in Sweden. Voices were raised for an increase in the openness and insight into the affairs of the company whereupon different corporate governance codes were developed in a majority of countries. A Swedish corporate governance code was issued in December 2004 with the purpose to re-establish the damaged trust for the companies and the business world. The Swedish code was accepted by the Stockholm Stock Exchange as an exchange rule for A-listed and larger O-listed companies as of July 2005. The purpose of this essay is to study how the Swedish corporate governance code in fact leads to an increase in trust in the stock market and to study the companies? attitudes towards this code.To fulfil the purpose of this essay, the authors have carried out a survey among the concerned companies where the companies? attitudes towards the Swedish code were collected.

Datum: 2009-06-02Nivå: Magisteruppsats i ekonomistyrning, 15 hpFörfattare: Peter Forsberg och Per ErikssonHandledare: Esbjörn SegelodTitel: Corporate Social Responsibility och hållbarhetsredovisning i tre svenska företagProblem: Vilket CSR-arbete har Atlas Copco, Vattenfall och ICA idag och hur redovisas resultatet? Har de skett några förändringar i vad bolagen redovisar idag i sina hållbarhetsredovisningar jämfört med 2005?Syfte: Syftet med denna uppsats är att undersöka hur Atlas Copco, ICA och Vattenfall arbetar med CSR idag och hur deras hållbarhetsredovisningar presenteras 2008 jämfört med 2005.Metod: För att genomföra undersökningen har vi valt att intervju de tre företagen, granska deras hållbarhetsredovisningar från 2005 respektive 2008 och studerat litteratur.  Resultat: Resultat vi kom fram till är att arbetet är organiserat på olika sätt men gemensamt för bolagen är att många har CSR-frågor som en del i sitt arbete och att det rapporteras in och sammanställas. Alla tre bolagen har förbättrat sin presentation av hållbarhetsredovisningarna, exempelvis har strukturen blivit tydligare i de nyare rapporterna. Jämfört med 2005 har två av tre bolag utökat sin rapportering av prestandaindikatorer trots att dessa totalt har minskat sedan övergången från Guidelines 2002 till nya G3.

In this essay, I examine teachers' different approaches, responsibilities and child perspective on preschool. I discuss how important it is that we educators in preschool work together as a team about childcare and learning. Our attitudes affect the children.In the essay, I show examples of different attitude and approach to learning and the significance of the educational awareness that characterize the work of the nursery. We have different approaches and standards that are influenced by our cultural, social and ethnic backgrounds. It plays a major role in how we interpret and understand various situations in preschool.I also discuss preschool teacher's responsibility and teamwork, and how it affects children.

This diploma work was performed because the company Sveriges BostadsrättsCentrum, with the abbreviation SBC, had a need to gain insight into how changes in the Work Environment Act and related regulations which took effect January 1, 2009 affecting their work with the work environment. The changes mean that the client may hand over his work environment responsibilities to a contractor and that he has to select so-called building work environment co-ordinators. At SBC they are working as representatives for tenant-owner's association when a construction is about to be carried out. The purpose was to ascertain how changes may affect the work at SBC. The diploma work intends to educate the staff at SBC how work with the work environment would look like if they met the regulatory requirements.

Background: Around the world, markets deregulates, which leads to increased competition. Meetings between the consumer and the employees of a company determine how the customer perceives the company and / or its brand. This has result in that many companies have realized the importance of internal using the same marketing skills that are used externally. In 2009, pharmacy market went from being a monopoly market to be a regulated competitive market.Problem: Is there any internal conditions for a private company, whose culture and structure was formed under a state monopoly, to create a strong corporate brand?Purpose: The purpose of this paper is to, through a case study, analyze and evaluate the internal marketing in a company which has undergone a change of ownership and retained the same staff.Method: Through interviews with key personnel and staff , data was gathered for the case study, which means that the method is qualitative.

Background: Increasingly, companies choose to finance their business with corporate bonds which has resulted in an increased demand on credit ratings. As such the rating agencies have a very important role in the financial markets. Examining the value of a credit-rating can be very interesting for both issuer and investor. Purpose: The purpose of the study is to identify and define the value of rating. Execution: The study is built upon nine interviews with rated and non-rated firms and investors.

The thesis handles the principal-agency problem between shareholders and the Chief Executive Officer. The purpose of the thesis was to examine the link between CEO compensation and corporate performance measured as a change in Market to Book ratio. Data was collected from corporate annual reports between the years 2000 ? 2008 and the study covers 39 Swedish companies from the Stockholm Stock Exchange Large Cap list. To examine whether there is a link between the CEO´s compensation and firm performance, we performed a regression analysis, and no significant relation is found.

The increasing holdings by institutional investors have raised concerns about the institutions passive investment strategies and the implications for corporate governance. A way for investors to address moral hazard and opportunistic behaviour of management is to demand conservatism in accounting practices. This paper analyses the relation between institutional ownership and accounting conservatism in the Swedish market by studying firms on the Nasdaq OMX Stockholm over a three-year period. Furthermore, the study investigates whether ownership by institutions with high probability of monitoring managers leads to higher conservatism in financial reporting. To measure accounting conservatism this study uses the asymmetric timeliness measure developed by Basu (1997).

AbstractCommunication and information has become a large industry in today?s society. More and more organisations use these means as tools of influence. Non-profit organization?s campaigns, which aim to change a behavior, often have a political responsibility and it is therefore important that these are carefully planned and carried through.

Corporate Social Responsibility (CSR), även kallad hållbar utveckling och ansvarsfullt företagande, var en term som började användas i slutet av 60-talet. Det är en arbetsmodell där syftet är att få företag ta ansvar för verksamheten och uppmuntra till en positiv inverkan på miljön, marknaden, samhället och anställda. CSR fungerar som en inbyggd självreglerande mekanism, genom vilket ett företag kontrollerar och håller sig uppdaterade beträffande de aktiva lagarna inom internationella normer och etik. Boliden lägger stort fokus och engagemang inom CSR- relaterade frågor. Blan annat har Boliden stärkt företagets CSR- engagemang genom att starta projektet Evaluation of Business Partner (EBP). Ett av huvudmålen med EBP är att höja standarden och öka medvetenheten angående mänskliga rättigheter bland sina affärs- och samarbetspartners.

The purpose of our study is to examine whether stress among social workers is present, and if so, what strategies they and their supervisors use to manage work-related stress. The study is based on a qualitative method. The data consist of interviews, with six social workers and three supervisors. The study?s theoretical framework is based on KASAM, SOC-sense of coherence by Antonovsky, demand- control- support model by Karasek & Theorell, stress theory by Hans Selye and coping strategies by Lazarus.

Uppsatsen är en fallstudie utav Föreningssparbankens internrevision. Internrevisorernas arbete inom FSB har undersökts utifrån effektivitet, snabbhet, förändring och dess intressenter. För att även kunna diskutera internrevision mer generellt har fallstudien kompleterats med en expertstudie som innehåller synpunkter från experter inom internrevision. I studien har det visat sig att det är vanligt att ett förväntningsgap föreligger mellan internrevisorn och dess intressenter..

ABSTRACTTitle:The town's largest employers, is there a need to exchange?Level:Final assignment for Bachelor Degree in Business AdministrationAuthor:Emmelie Eriksson, Malin StrömSupervisor:Lars EkstrandDate:2012 ? JuneAim:?Gain a deeper understanding of the topic corporate culture?Get an understanding as to how corporate culture influences the daily operations?Possibly be able to help with any concrete to help the investigated company toimprove its corporate cultureMethod:Data collected through both quantitative and qualitative surveys in the form of aquestionnaire answered by 71 people, three interviews with the employees with leading rolesat the investigated company and an observation. The material is analyzed with a hermeneuticsapproach, which means that we have assumed facts and then built our work on trying to findan understanding and to draw our own conclusions based on the perspective that we found.Result & Conclusions:The results of this study show that the company needs to work on itscorporate culture. We have found a few points we would like to improve in the company weexamined. We believe that it is the company's reputation and it begins already in thecompany's own recruitment process it is the main finding from our study.Suggestions for future research:Interesting would be to seek employment with thecompany you want to investigate to see how the whole recruitment process goes on toperform deeper analysis, another idea would be to ask the employees that enjoy to work thereagainst those who does not enjoy to work at the company to find the basic building blocks ofcorporate culture to this particular company.

ABSTRACTTitle:The town's largest employers, is there a need to exchange?Level:Final assignment for Bachelor Degree in Business AdministrationAuthor:Emmelie Eriksson, Malin StrömSupervisor:Lars EkstrandDate:2012 ? JuneAim:?Gain a deeper understanding of the topic corporate culture?Get an understanding as to how corporate culture influences the daily operations?Possibly be able to help with any concrete to help the investigated company toimprove its corporate cultureMethod:Data collected through both quantitative and qualitative surveys in the form of aquestionnaire answered by 71 people, three interviews with the employees with leading rolesat the investigated company and an observation. The material is analyzed with a hermeneuticsapproach, which means that we have assumed facts and then built our work on trying to findan understanding and to draw our own conclusions based on the perspective that we found.Result & Conclusions:The results of this study show that the company needs to work on itscorporate culture. We have found a few points we would like to improve in the company weexamined. We believe that it is the company's reputation and it begins already in thecompany's own recruitment process it is the main finding from our study.Suggestions for future research:Interesting would be to seek employment with thecompany you want to investigate to see how the whole recruitment process goes on toperform deeper analysis, another idea would be to ask the employees that enjoy to work thereagainst those who does not enjoy to work at the company to find the basic building blocks ofcorporate culture to this particular company.

The purpose of this study was to examine what previous research says about children?s experiences living in a low-income family. Its aim was to found out what children themselves say about their life living in a low-income family and what consequences, practical and emotional, low-income environment has on children. More specifically our aim was to find out how children themselves experienced their situation compared with their peer?s economical situation.