The purpose of this thesis is to shade light on some of the problems associated with rights issues with regard to Swedish law. This thesis is limited to discuss problems regarding directed rights issues, rights issue discounts, underwriting agreements and asset to share compensation. The common factor for these matters is that the current legal situation is somewhat uncertain which allows for differences interpretation and judgment..

På EU:s inre marknad ska fri rörlighet råda. Trots det tvekar konsumenter inför att handla över gränserna. Många konsumenter känner en osäkerhet inför andra länders lagar och oroas över att skyddet mot ohederliga näringsidkare inte är det samma som i deras eget land. Denna osäkerhet undergräver den inre marknaden. För att motverka denna osäkerhet har EU antagit direktiv 2005/29/EG om otillbörliga affärsmetoder.

The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

Examensarbetet behandlar redovisning av klimatpåverkan från indirekta utsläppskällor hos Teracom AB. Fokus ligger på transporter, som innefattar godstransporter, tjänsteresor och personalens pendling till och från jobbet. Metoden som utvecklats är till för att samla in och behandla data som sedan presenteras i ton koldioxidekvivalenter. Varje del av de ingående områdena har beräknats var för sig med hjälp av i mestadels schabloner. Dessa schabloner har baserats på statistik från Teracoms leverantörer för att de ska stämma överens med verksamhetsområdet och de geografiska förutsättningarna.

The purpose of this thesis is to define and theorise willingness-to-support as a possible measurement of corporate reputation. The knowledge production in this thesis is done through reasoning with companies to gain a deeper understanding of the social world and the respondents? view of their reality. Grounded theory is used as an inspiration for conducting the research. A qualitative method is used in the form of semi-structured interviews with six companies in three different business sectors.

Bakgrund och problem: Internationella rapporter om människans påverkan på jordens begränsade resurser har avlöst varandra och en växande allmän medvetenhet om företags påverkan har gett upphov till koncept och begrepp som Corporate Social Responsibility. Hållbarhetsredovisningen är idag till största del frivillig, men dess roll kan diskuteras, exempelvis vilken information det är som presenteras av företag och hur omfattande den är. Tidigare forskning visar på delvis motstridiga slutsatser om relevansen hos företags hållbarhetsredovisningar gentemot deras faktiska hållbarhet.Syfte: Att undersöka hur hållbarheten i företags verksamhet presenteras i deras respektive årsredovisningar, med specifik inriktning på miljöperspektivet, och hur denna presentation har förändrats över tiden.Avgränsningar: Uppsatsen har granskat fem svenska företag per bransch i tre branscher, hämtade från Stockholmsbörsens Large cap-lista. Granskningsperioden är begränsad till år 2009-2013. Endast hållbarhetsredovisningens miljöaspekter har beaktats under granskningen.Metod: I studien har en longitudinell innehållsanalys använts för att undersökta miljöinformation i de valda företagens redovisningar.

The aim of this study is to investigate how Swedish elementary school teachers proceed in cases of suspected child abuse, what knowledge teachers have in order to identify signs of child abuse and to make a report to social services, and also the obstacles teachers face during a report to social services. We used qualitative interviews with five practicing teachers; three was conducted at the teachers´ workplaces and the other two with the help of telephones. We used the role theory to analyze our results. We have concluded that teachers request more knowledge of signs of maltreatment and that they find their skills in discovering child abuse lacking. As obstacles to reporting, teachers identify their doubts and worries together with the difficulties that the often concealed child abuse brings.

The European Water Framework Directive (WFD; 2000/60/EC) was incorporated into the Swedish legislation in 2004 through the ordinance Förordningen om förvaltningenav kvaliteten på vattenmiljön (SFS 2004:660). The objective is that all water bodies shall reach a good status by the year 2015. In Sweden the comprehensive plans of the municipalities can play a large role in reaching these goals. A comprehensive plan deals with the long term water and land use of the municipality, which can facilitate an early consideration of water management in the planning process of the municipality. In Sweden five river basin districts have been established in accordance with the Water Framework Directive.

The purpose of this study was to investigate how directors of preschool apply the mandatory reporting and what information they say is important in the decision to report child maltreat-ment. The study was built on five semi-structure interviews with five directors of preschool working in Greater Stockholm. The perspective of this paper is sociology of law theory. This means to study how out of law information makes sense when director of preschool applies the mandatory reporting. The result was analysed with three different analytic tools: action plan, consulting social services and the considerations of the directors of preschool them-selves.

Today, branding is not a phenomenon but rather a prerequisite for a brand to be able to both survive and grow stronger. During the last couple of years, personal branding has come to be an established term, just like corporate branding. With the growth of the social media and the thousands of ways to interact with each other personal brands face great competition. It is more difficult than ever to maintain a strong brand, partly because of this. There are several growth options for brands.

The purpose of this study is to investigate how the Swedish newspaper Sportbladet watches over the Olympic games in Sotji, 2014. This study aims to find out why certain topics is more popular writing about and why others are not. The study also analyses the news distribution in terms of gender and nationalism.To find answers to this questions, a quantitative content analyses was used.  The results is based on 220 texts collected from eleven days news reporting in Sportbladet. Ice hockey and cross-country skiing was, without a doubt, the most popular sports according to news, interest and reporting. These two sports occupied a great deal of space in the newspaper and also had most articles.Furthermore, this study shows the domination of men amongst news pages according to both space and frequency in Sportbladet during the Olympic games in Sotji. In spite of that fact, women was assigned more space in the news paper throughout the Olympic games compared to the daily reporting.

The main purpose is to illuminate how a company links certain values to its brand in an effort to achieve a competitive position. We have done this by studying the government owned company Svenska Spel and its entrance on the netpokermarket. With Corporate Social Responsibility as a guidance for the company they wanted to offer Swedish gamblers an alternative to the, often morally dubious, international actors. Our thesis has taken an internal (corporate) as well as an external (consumer) perspective on the result of this strive. Our conclusions are that although Svenska Spel is successfully integrating social responsibility into their netpokerbusiness, they are facing a difficulty in making the consumer fully appreciate it.

In this report two Sustainability Life Cycle Assessments are carried out for two types of tiles for Riksbyggen, to contribute to a sustainable urban transition. Sustainability Life Cycle Assessment involves performing a life cycle assessment based on four principles based on scientific research and presented by the non- governmental, non-profit organization, The Natural Step. The principles concern raw materials, chemically produced substances, degeneration of nature and social conditions.Origin of products, manufacturing sites and manufacturing procedures were initially completely unknown and much of the work has consisted of finding the entire cycles, understand manufacturing processes of ceramic tiles and evaluating what materials and what type of energy sources that are required for the production. A socially sustainable perspective has been of high relevance alongside an ecologically sustainable perspective.The report begins with the basic underlying facts and the purposes of this investigation and that the reasons why Sustainability Life Cycle Assessments are carried out are to provide Riksbyggen and the own workers with documents presenting Riksbyggens ideas regarding sustainability and to hopefully get the ideas further down in the supply chain. The methods used to fulfill the investigation are presented and scientific facts about LCA and ceramic building materials are reviewed.

Background: Corporate Responsibility is not a new concept however in recent times more companies are starting to use different kinds of responsibility disclosures. These disclosures are voluntary and corporations may use them in the way they find suits them best. There is a lot of research in this field and there is no single explanation for what Corporate Responsibility is and how corporations should relate to it.Purpose: The purpose of the study is to examine the relationship between the controlling owners of corporations and CSR disclosure.Method: We use a content analysis and a survey study to examine the relationship between corporate controlling owners and the CSR disclosure.Conclusions: Our results show that controlling owners have little effect on the different dimensions of CSR disclosure. We have however found some differences between the different owner categories where some categories are found to use CSR disclosure to a greater extent..

Purpose: To examine the governance mechanisms and the competence PE-firms adds to theirholding companies through an active ownership in order to create growth.Methodology: A qualitative study with interviews as its main source of data.Theoretical perspectives: Corporate governance and relevant theories within that subjectsuch as agent theory, board of directors and management. Previous research within the subjectwill also be presented.Empirical foundation: The empirical foundation consists of three conducted interviews anddata collected from the chosen PE-firms as well as six different holding companies.Conclusions: The governance mechanisms used in the PE-firms we have chosen are stronglyrelated to both theories within corporate governance as well as previous research on thesubject. The governance mechanisms being used are an explicit owners agenda and strategy, athorough acquisition process, usage of external competence, active ownership through theboard of directors and the insertion of incentive systems..