In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

In Sweden and in the rest of the world we face the problem how to create a sustainable development. At the same time the Swedish million program, a housing program made in the 1960:s and 1970:s, is facing a renewal due to lack of maintenance during many years. An attempt to join these two interests has been made in the residential area of Gårdsten north of Gothenburg. This paper is a case study to review the project and its approach to the sustainability concept. The purpose is to spread knowledge about the problems that can arise. By studying documentation about the reconstruction I have analyzed the approach that has been used. The housing company?s starting point was user participation and an intention to make the changes visible.

This thesis deals with the theories of ecological and environmental justice and applies them onto Swedish politics. Confronting the divide in the literature between anthropocentric and ecocentric perspectives, its aim is to seek points of agreement within this important field of environmental politics. In the theoretical discussion, definitions are made of the concepts sustainability, justice and responsibility. These definitions try to link ecological and environmental justice arguments with a focus on the global level.The object of analysis is the former Swedish governments? bill ?Common responsibility: Swedish politics for global development? which was accepted in 2003.

Abstract Tutor - Anders Richtnér History - Theories suggest that Lean Product Development strategies dramatically increase a company's performance through enabling faster T-T-M, Quality and Costs of Product Development. Purpose - The purpose of this paper is therefore to investigate whether the implementation of LPD actually affect corporate performance measurements T-T-M, Quality and Cost, in a positive way. Methodology - This Bachelor thesis is an exploratory investigation of the concept of Lean Product Development within a global IT- company, performed through four case studies, interviews and complementing corporate performance data. Findings - With empirical data and subsequent analyzes in mind, we note the following; it is clear that the project that produced the best results, in terms of T-T-M, Quality and Cost, also was the one furthest in the process of implementing Lean Product Development..

Problemställningar:Hur arbetar sportföretag med Corporate Social Responsibility (CSR)?Hur är CSR-arbetet hos ett sportföretag sammankopplat med deras varumärke och varumärkeslojalitet?Syfte: Syftet med denna studie är att få en djupare förståelse om hur ett av de största sportföretagen, som tillverkar sportutrustning och kläder, arbetar med CSR samt hur de förhåller sig till fenomenet. Vi vill även undersöka hur ett sportföretags CSR-arbete är sammankopplat med företagets varumärke och varumärkeslojalitet. Vi vill vidare undersöka om ramen för teorin kan jämföras med hur sportföretag arbetar med CSR i verkligheten.Teoretisk referensram: I detta kapitel presenteras den existerande teorierna kring begreppen Corporate Social Responsibility (CSR), Sportföretag och CSR samt varumärke och varumärkeslojalitet. Detta kapitel har väsentlig betydelse da? det ligger till grund för studien och hjälper oss att ge klarhet inom ämnet.Metod: Fallstudien har genomförts med en kvalitativ undersökningsmetod och en deduktiv ansatts.

Vårt examensarbete beskriver och analyserar hur den interna kontrollen är utformad i några utvalda företag samt hur användandet av intern kontroll skiljer sig åt företagen emellan. I studien jämförs företag med varierande storlek och ägarstruktur som styrs av olika regleringar. Uppsatsen har sin utgångspunkt i COSO:s ramverk där vi utifrån ramverket diskuterar företagens kontrollmiljö, riskbedömning, kontrollaktiviteter, kommunikation och uppföljning. Vi har vidare diskuterat andra relevanta teorier och normgivare. Exempelvis innebörden av internrevision, intern kontroll och corporate governance samt de lagar och regler som styr företags interna kontroll..

Syfte: Huvudsyftet med denna studie är att få en förståelse för vilken roll ett företags identitet och image har för valet av profilreklam.Metod: Studien är baserad på en kvalitativ undersökning där en fallstudie har gjorts av två stycken företag/organisationer som är köpare av profilreklam samt deras profilföretag. En tvärsnittsstudie har sedan gjorts av mottagaren av profilreklam.Resultat: Ett företags identitet och image har stor betydelse för valet av profilreklam, framförallt företagets strategi, kultur, design och marknadskommunikation.Begränsningar: Studien har endast undersökt två svenska företag/organisationer och deras profilföretag om hur de arbetar med att ta fram profilreklam.Praktiska implikationer: Resultatet i studien kan användas för att ta fram profilreklam som syftar till att stärka ett företags image som varumärke.Originalitet: Många forskare har undersökt företags identitet och image samtidigt som många har undersökt profilreklam i olika aspekter men få studier har kombinerat dessa två och sett vilken betydelse ett företags identitet och image har för valet av profilreklam.Nyckelord: Företagsvarumärke, företagsidentitet, företagsimage, presentreklam, profilreklam, give-aways..

This Bachelor?s thesis focuses on those terms that, from a Swedish perspective, have to be fulfilled to entitle deduction for definitive losses in a cross-border merger situation. The thesis analyses one of the ten rulings from the Swedish Supreme Administrative Court which were published in 2009.The ruling is analysed in the light of the Treaty on the Functioning of the European Union, the merger directive and the Court of Justice rulings in Marks & Spencer and Lidl. The purpose is to examine if the Swedish rules concerning cross-border mergers is compatible with the EU-law. The Swedish rules concerning mergers are found in chapter 37 in the Swedish income tax act.

Trots en låg efterfrågan och ett svagt intresse för miljövänligt resande bland konsumenterna arbetar charterföretagen målmedvetet med miljöförbättringar såväl under flygningen som på destinationen med boende, service och transfer. Denna studie granskar vad charterbolagen ämnar uppnå med sitt miljöinriktade CSR-arbete. Uppsatsen prognostiserar och urskiljer även företagens framtida arbete för miljön. Att arbeta för hållbart resande bidrar till minskade kostnader i form av lägre bränsleförbrukning och leder därmed i förlängningen till ökad avkastning. Högre lönsamhet kan även på sikt uppnås i form av ökad legitimitet och ökat anseende bland konsumenterna vilket bland annat kan bidra till fler sålda resor.

The aim of this project is to design and craft sustainable fabrics according to slow fashion principles. Furthermore the intention is to develop these fabrics, to make them exciting and congenial for use as trouser fabric for skateboarders..

Societal expectations of responsible corporate conduct are currently a fact. It is manifested ina corporate need for limiting and managing external effects, such as environmental impact.An environmental management system is a tool for organizations to structure theirenvironmental work and increase their efficiency. Managing the corporate operations toaccommodate to environmental objectives requires an organizational understanding of theobjectives as well as the procedures. A condition for a successful implementation is the coworkers´ willingness to participate and collaborate.A study made on the co-workers attitude towards the ISO 9000 standard (i.e. qualitymanagement system) reveals that the earlier positive findings are not completely true.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

The purpose of this paper is to investigate contents in the news in order to search for similarities between the two television news reports, Rapport and Nyheterna. The news features that I examined in my investigation were broadcast in April and May 2006.SVT and TV4 are two Television channels both belonging to the analogue television network in Sweden, which means that they reach out to almost the whole country. Hence I thought it was interesting to investigate their reports on similar news.The question:- Which are the similarities and differences between how the two programmes describe their reporting on similar news?When I put together the information from the two programmes in the schedule I based my analysis on the following questions: topic, place, length, type of reporting and per-sons/sources.The method for this investigation is a quantitative content analysis. However, some part of the collection of information and description/interpretation of the material is qualita-tive.Rapport and Nyheterna had an average of 15 similar news features per week, of which foreign news dominated.

ABSTRACTHelena Nowachek The purpose of the following study is to focus upon the possibilities and challenges associated with the transference of corporate culture from one organization to another. I have chosen to address this by looking at the franchise company Jobzone, which works specifically with recruitment and outsourcing. As a method I have interviewed three people in Jobzone: one person who is responsible for education, one franchising boss in Sweden and one franchisee. To delineate the concept of culture I apply both Schein?s model, in which he divides culture into the three levels of artifacts, values and basic assumptions, as well as a general theory of communication.