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..

 Sammanfattning Datum: 2009-05-29 Nivå: Magisteruppsats i ekonomistyrning, 15 högskolepoängFörfattare:Magdalena Stål, Födelseår: 1982, Bostadsort: Västerås                                Marina Vokbus, Födelseår: 1982, Bostadsort: VästeråsHandledare: Leif CarlssonTitel: Uppförandekoder - En studie i hur tre företag arbetar med etiska rikt­linjerSyfte:  Syftet med uppsatsen är att studera varför de undersökta företagen enligt respondenterna upprättar en uppförande­kod och vilka etiska principer koden baseras på. Vidare är syftet att studera vilka områden uppförande-koden omfattar, vad företagen fokuserar mest på samt vad de gör för att efter­leva sin uppsatta uppförandekod.Metod: Undersökningen bygger på en kvalitativ forskningsmetod där primär­data studerades i form av insamlat intervjumaterial. Tre företag inter­vjuades angående deras arbete kring etiska riktlinjer. De företag som undersöktes var Atlas Copco, The Body Shop och Samhall.Slutsatser: Anledningen till att de undersökta företagen upprättar en uppförande­kod skiljer sig åt. Atlas Copco ser det som en möjlighet till affärer och långsiktig lönsamhet, för The Body Shop ingår det i den ursprung­liga affärsidén att utföra goda gärningar och Samhall har som ett statligt ägt företag krav på sig att leva upp till uppsatta mål.

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.

SUMMARYEnvironmental issues are currently a hot topic of debate. Studies within the optics branch have not specifically been conducted previously, so the aim of this study was to determine the extent of environmental-awareness specifically within this branch.A survey, consisting of questions relating to environmental issues, was distributed to 100 randomly-selected opticians in Sweden. Of these 100 surveys, 64 were returned and showed a varied branch-engagement for environmental issues.Results of this survey showed that opticians were best in sorting newspapers, magazines, other paper and hazardous waste. Metal and rigid plastic were not sorted to any larger extent.Choosing environmentally-safe products was not so popular and only six stores always do this. 25 shops turn off electrical machines and equipment over night; while the majority of the remaining stores leave the machines on during the night.27 stores did not know if their electrical company provided ?green electricity?.Results showed that there is a lot of work to be done in making the stores more environmentally friendly.

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.

This essay examines the limits of marketing strategies in the online casino industry, focusing on how data-driven and advanced marketing practices influence consumer behavior and contribute to problematic gambling consumption. By observing the online casino industry, the study identifies how companies use sophisticated data analysis methods and psychological techniques to attract and retain customers, raising significant ethical and social issues. The study highlights three key perspectives: the consumer's, the producer's, and the legislator's. From the consumer's perspective, it explores how various consumer behaviors, from responsible gambling to problematic overconsumption, are influenced by marketing and gaming experiences. This includes an analysis of how cognitive limitations and psychological biases can lead to irrational decisions and an increased risk of gambling addiction. From the producer's perspective, it examines how gambling companies use marketing strategies and technologies to increase profitability and what incentives they have to take social responsibility according to modern Corporate Social Responsibility (CSR) principles. It appears that companies do not see CSR as a business goal beyond the risk of current and future regulatory compliance requirements and policy changes. From the legislator's viewpoint, the current regulatory framework for the gambling industry is discussed, including the changes that occurred in 2019 when the special monopoly form we had in Sweden was transformed into a license market.

In the construction industry today there is a significant technological revolution goingon. New methods for automated processes and information management are developedcontinuously. Intense studies are currently taking place to ensure ways and means toembrace the new technology of BIM.At the present, environmental certification systems are considered cumbersome andchallenging. However, the increasing demands of sustainable development in the constructionindustry imply that the environmental certifications will not disappear. ThisMaster Thesis examines the possibilities to apply BIM technology within the field ofenvironmental certifications to streamline the processes.The applications that provide the best opportunities are:- To use BIM to be able to, during the design stage, dynamically evaluate the resultor score a certain building will achieve.- To avoid unnecessary work through collection of data for calculations directlyfrom a BIM-model.- To be able to automate certain time consuming calculations that are currentlyperformed manually.- To automatically examine the completed model to ensure that the demands arefulfilled.The possibilities to use BIM within these areas are however limited by the technologyitself.

The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

The research of this Masters thesis examines if during a specific period of time, Environmental scanning connected to Swedish public libraries is discussed in journals that are directly connected to the field of Swedish libraries. The method employed was content analysis of articles, news items and ads with the intention of finding out the extent of Environmental scanning and who carries it out and how and what is scanned. The research covers the period from 2004-01-01 to 2004-08-31. During the research period 1387 articles, news items and ads were analyzed. The study focuses on 81 selected published units that directly include references or discussion about Environmental scanning.

From a time where employees often remained at one company until retirement, globalization and changed employment patterns have created a more mobile labor market in the last years. In an effort to expand the connection between organization and employee a rising interest in corporate alumni networks has emerged. Previous research has shown that conditions for such networks are formed through employees social identification, perceived organizational support and organizational citizenship and can be shaped by company's HR practices.This paper aims to examine two case companies' perceived benefits through alumni relations as well as their HR prac-tices, in order to increase understanding surrounding the relationship between the two areas. Further the study intends to draw conclusions about the role of corporate alumni networks in the creation of the received benefits.The study indicates that HR practices, through the creation of an organizational citizenship behavior, can influence the conditions for beneficial alumni relations. Results show that some expected benefits of alumni relations can be re-ceived through strong citizenship.

Syfte och frågeställning: Syftet är att ta reda på hur globala företag ? i detta fallföretaget Scania CV AB ? genom sina officiella intern- och kundtidningar i olikaländer förmedlar företagets kärnvärden och därmed corporate brand.Metod: Ett urval av tidningar ifrån företagets intern- och kundtidningaranalyseras utifrån ett semiotiskt samt kulturellt perspektiv. Både ett urval avartiklar ? både text och bild ? och tidningarnas grafiska kommunikationanalyseras.Slutsatser: Företagets kärnvärderingar är vagt formulerade och ger därmed stortutrymme för tolkningar av dess innebörd. Därmed kan nästan allt som skrivs itidningarna sägas förmedla företagets corporate brand.

The purpose of this study explains the relationship between corporate governance and the auditor's role in Swedish family firms with the definitions micro, small and medium sized enterprises (SMEs) and how this relationship is affected by the firms strategy. The study is based on a survey sent out to 3000 Swedish SMEs, of which 280 responses from family firms could be used. Our findings showed that the auditor in the family firms didn?t have a specific role or contributed added value to the firm, and that the strategy didn?t affect the outcome. Furthermore, we found correlation between the perceptions of the auditor's role and added value depending on the family firms type of corporate governance.

This report is the result of a thesis work carried out on the Risifrutti production at the company Procordia Food AB. The thesis is at a master level and is the final work for the author to receive a Master of Science in Innovative production at Mälardalen University. The thesis comprises 30 credits and has lasted for 18 weeks. The thesis is mainly a research on whether it is possible to perform an Environmental Value Stream Map (E-VSM) in a food processing industry and an evaluation if the tools E-VSM and Green Performance Map (GPM) are useful in this type of industry. An extra part to this research is to use the results from the E-VSM and give Procordia Food AB information on improvement potentials in the Risifrutti production. The author has found it difficult to collect some of the quantitative data to the E-VSM, mainly regarding energy, but by using the Value Stream Mapping (VSM) tool and other Lean tools the author was able to identify and quantify several wastes in the Risifrutti production. Recommendations for improvements based on these wastes have been given to the company. In the research part of this report the utility of the Value Stream Map, Environmental Value Stream Map and Green Performance Map in a food processing industry have been analyzed. The author has found that the Value Stream Map has been a useful tool since waste and unevenness in the tact of the production has been identified. The Environmental Value Stream Map and the Green Performance Map are also great tools when a company wants to analyze their environmental impact and then invest in environmental improvements. However, no profound energy analyzes has been done in the Risifrutti production because of the lack of energy meters for steam, electricity and compressed air in the production lines..

Syftet med denna studie är att få större förståelse för hur ett företag med CSR-profil kommunicerar sina budskap och hur dessa tas emot av kund. Undersökningen ämnar söka svar på hur ett ?grönt? café externt gestaltar sin verksamhet samt om det påverkar kundernas val av café. Förhoppningen är att studien ska ge oss värdefull inblick kring hur CSR implementeras i denna typ av verksamhet.Hos det studerade caféet finner vi ett genomgående intresse att framkalla en känsla hos sina kunder genom att använda sig av värdeord som förknippas med positiva associationer. Studien visar att detta sätt att kommunicera på inte resulterar i att kunder väljer att besöka caféet för att det är ?grönt?, samt att majoriteten upplever kommunikationen som otydlig..

Syftet med uppsatsen är att studera sambandet mellan länders utdelningsmönster och corporate governance system samt förklara varför denna koppling ser ut som den gör med hjälp av den teoribildning som finns på området.Till undersökningen har tre EU länder valts. För att kartlägga ländernas utdelningsmönster har finansiell data insamlats för respektive lands samtliga noterade företag. Dessa data har sammanställts till tre nyckeltal gällande utdelningsnivå för varje land och år mellan år 1989 till år 2007.Det finns skillnader mellan länderna både beträffande corporate governance system och beträffande utdelningsmönster. De viktigaste faktorerna inom corporate governance som i uppsatsen visat sig haft störst betydelse för utdelningsmönstrets utseende är ägarstrukturen samt kapitalmarknadens struktur. Störst andel spritt ägande och starkast inflytande från aktiemarknaden återfinns i Storbritannien, följt av Sverige och sist Tyskland som tvärtom kännetecknas av ett mycket koncentrerat ägande och lägre påverkan från aktiemarknaden.