Frågeställningar: Vilket är förhållandet, om ett sådant finns, mellan ett företags CSR-arbete och dess lönsamhet? I vilken utsträckning bedriver KappAhl aktiviteter inom CSR? Går det att utläsa något förhållande, och i så fall vilket, mellan KappAhls CSR-arbete och företagets lönsamhet?Syfte: Syftet med denna uppsats är att undersöka om det finns ett förhållande mellan företags CSR-arbete och deras lönsamhet.Teori: I studien redogörs för vilka definitioner av CSR som används idag och olika teorier kring ämnet som vi fann användbara.Empiri: I empirikapitlet granskas diverse åsikter kring förhållandet mellan CSR och lönsamhet samt vilka faktorer som kan påverkas av att ett företag arbetar med CSR. Vidare har vi valt företaget KappAhl som undersökningsobjekt. Vi har genomfört en intervju med KappAhls miljöchef Ann-Marie Heinonen och vi har även använt oss av information om företaget som huvudsakligen har hämtats från dess hemsida..

Sweden is facing a shift in generation where the people born in the 1940s are starting to retire which results in consequences. Before the year of 2013 more than 180 000 companies will have to change owner. A study indicates that the majority of all Swedes in the age of 18-70 can consider becoming company owners.Only ten percent of the companies for sale will reach the company broker and another 15 percent will be mediated by legal experts and accountants. This means that 75 percent of the companies for sale will not be available for the public market. As a potential buyer this is a problem.

Green public procurement (GPP) can be used as an instrument to reduce carbon dioxide emissions, and consideration of environmental aspects within public procurement is becoming more common in Sweden and internationally. Two product groups that have been pointed out as especially important are transports and electricity, where the opportunities for public purchasers to reduce emissions are relatively large. This paper studies GPP which aims at reducing emissions, primarily of carbon dioxide, through environmental requirements within these two product groups. A theoretical analysis of cost-effectiveness, transaction costs and effects on technological development is performed, followed by a closer study of how these aspects appear in practice within GPP. The results indicate that a cost-effective allocation of reductions between the two product groups is most likely to be attained if the main part of emission reduction is achieved through environmental requirements on electricity. The cost for emission reduction within transports is relatively high, especially for heavy transports. For transportation services, more generally focused requirements on emission reductions could probably give greater environmental gains, but the existence of transaction costs steer the environmental requirements towards more technology specific types.

This thesis provides a good introduction to the American environmental certification system LEED, Leadership in Energy and Environmental Design, and trough compar-isons between Sweden and the United States an explanation to the systems design is given. The work is closely linked to a LEED Core & Shell project in Stockholm, Swe-den, where the goal is to reach the second highest rating in LEED - Gold.This thesis gives a broad description of the LEED system and a more profound study of the energy sector, Energy and Atmosphere. Here, for example, an analysis has been made of how the energy consumption of an imaginary building designed according to the requirements of the BBR (Swedish building code) performs in comparison to the Baseline building in LEED.The existing model of Borgarfjord 3, which served as a case study in this work, has al-so been modified to investigate the energy savings that could have been achieved by adding extra insulation to the building. A description of the problems, regarding how the Swedish district heating system (DES) is treated in LEED, is given as well as the suggested modifications. This is an issue that will be pursued during the process of shaping a new, international, version of LEED due to be launched 2012..

This paper examines the interpersonal and intercorporate networks of interlocking boardmembers among Sweden's 50 largest publicly traded companies in 1985 and 2005. We find that both the interpersonal and intercorporate networks of 1985 are considerably more coherent and densely connected than those of 2005. The observed changes in social network structure are compared to changes in company ownership in Swedish publicly traded companies during the same period, and it is found that the observed changes in network density and cohesion can be related to a notable increase in the number of foreign board members. These results imply that the social organization of the Swedish system of corporate governance has changed notably during the period. Social network theory suggests that these changes can explain the greater demand for external regulation, decreased homogeneity of board members and increase in board member compensation observed under the period.

Master thesis in business administration, School of business administration, Linnaeus University, accounting, 4FE03E, Spring 2011.Authors: Linda Åslund and Shirin Yousef.Supervisor: Professor Sven-Olof Yrjö CollinExaminer: Christopher von KochTitle: The Swedish code of good governance ? Who finds it useful? Background: Corporate governance has emerged to maintain the stockholders interests in corporations where the owners are separated from control in order to create confidence in the corporations. In 2005 the Swedish code of good governance emerged to prevent in part additional corporate scandals from happening and to make sure that the board is acting in the interest of the owners. The code is a complement to the Swedish Companies Act since it has a more strict demand in certain areas but it gives the companies a possibility to deviate by either complying or explaining their actions.Purpose: The purpose with this thesis is to examine who finds the Swedish code of good governance useful.Method: The research method of this survey is quantitative where the purpose is to investigate deviations in the companies? corporate governance reports.

The purpose of this study was to examine young women?s perception and fear of sexual assault. An additional aim was to analyze the women?s view on guilt and responsibility in rape related questions. Two focus group interviews were executed with undergraduate women aged 22-32 years.

There are several man-made environmental problems in today?s society. Tourism gives a lot of people serenity, creates jobs and better social circumstances but also has a dark side, a dark side that is harming our environment. Mass tourism creates large amounts of harmful gasses through transportation of tourists, littering ends up in pollution and acidification and the list goes on. Ecotourism has during the latter part of the last decade been marketed as a counter pool to the harmful kind of tourism and offers connectedness to nature.

ISO14001:2004 : A Human Ecological Tool?This is a study by means of litterature analysis and personal experience to find out wheather you could call ISO14001:2004 a Human Ecological tool. The ISO14001 is an environmental management system. I'm approaching the issue from a users' perspective and putting my experience of implementing the ISO 9001 at my work to good use. Though my personal experience is limited to the implementation of the ISO 9001, it is quite relevant to the task since the update of 2004 the ISO14001:2004 is brought closer to the ISO 9001 standard in many ways.

Syfte: Syftet med studien är att identifiera skillnader och likheter i Ramlösa och Lokas CSR-initiativ, samt att placera deras hållbarhetstexter i relation till vårt teoretiska ramverk.Metod: Kritisk diskursanalys av Ramlösa och Lokas texter kring deras CSR-arbete.Slutsatser: Alla delar av Carrolls CSR-pyramid inkluderas i båda verksamheternas texter, men den etiska byggstenen är mest framträdande hos båda. Det framkom att den främsta explicita skillnaden låg inom den filantropiska byggstenen. Loka har valt ett mer lågmält förhållningssätt gällande framställningen av sitt filantropiska arbete till skillnad från Ramlösa som påvisar sitt filantropiska arbete på både hemsida, reklamfilmer samt på dess flaskor. Båda företagens texter vidmakthåller och bidrar till den rådande diskursordningen inom CSR.  .

Shareholder, who decides to continue with the company, can cause that they become per-sonally liable for its upcoming obligations. Creditors must lodge an appeal against the shareholder to get compensation for the harm they have suffered. The damage rules in Swedish company law are designed to utilize the company?s interest, that is, shareholders and other corporate members shall promote the interests of the company and not cause damage.The rules about compensation that shareholder obligates itself to are difficult to apply and are adapt to the specific cases. For a shareholder to be personally responsible in a real situation a company has to establish a subsidiary company, which is being driven undercapitalized, intended to benefit the shareholder.

Under senare tid har trycket på företag från statliga organ, media och vanliga medborgare vad gäller socialt ansvar ökat. Detta har medfört ett ökat intresse från företag världen över vad gäller sociala frågor och företagens egna ansvar gentemot dessa. Vår undersökning var en dokumentanalys av Sveriges tjugo största börsnoterade företag och dess retorik kring corporate social responsibility (CSR). Genom att använda Porter och Kramers teori om strategisk CSR har vi därefter undersökt hur retoriken kring företagens CSR arbete har förts kring frågor som behandlar strategisk alternativt kosmetisk CSR. Genom att kontrollera hur dessa företag valt att föra fram sitt CSR arbete i årsredovisningar och CSR rapporter har vi dragit slutsatsen att det finns mycket arbete kvar att göra för majoriteten av företagen.

This paper investigates the determinants of corporate cash holdings for a broad sample of Swedish non-financial firms in the 1999 - 2009 period. Using a fixed effect regression model, we find that firms with riskier cash flow hold relatively high ratios of cash to total assets. This is in line with both the precautionary motive and agency motive for cash holdings. Net working capital is found to be negatively related to corporate cash holdings. A result commonly interpreted as support for a negative substitution effect between net working capital and cash.

This paper focuses on traditional clothing enterprise IT strategies. The purpose was to investigate the correlation between traditional clothing companies IT strategies and their brand. In a market where the competition is high it has become more important that the company targets a customer segment. To reach their targeted customers the company builds their brand with different corporate strategies. This segmentation is necessary because of the high exposure to competition, and a well-established brand could be a prerequisite for profitability.  In today?s market, IT has a major impact on the clothing business.

Fo?r att skapa ha?llbar utveckling kra?vs ett samspel mellan ekonomisk tillva?xt och miljo?pa?verkan. Banker har genom kreditverksamheten mo?jligheten att pa?verka hur ett fo?retag arbetar med miljo?fra?gor. Corporate Social Responsibility (CSR) innefattar hur ett fo?retag kan ta ansvar fo?r miljo?n.