Syftet med denna uppsats är att undersöka hur två företag inom energibranschen arbetar och kommunicerar Corporate Social Responsibility (CSR) internt. Vi har i vår studie undersökt, genom dels intervjuer och dels annat material, hur två kommunalt ägda energiföretag arbetar med CSR, samt undersökt varför de arbetar som de gör. Vidare undersöks hur dessa företag kommunicerar CSR inom företaget och om det finns några skillnader och likheter i sättet att arbeta med CSR-frågor.Tidigare forskning indikerar att arbetet med CSR ser likartat ut för företag inom samma bransch. Vårt resultat pekar dock på att så inte alltid är fallet. Anledningarna till att det kan se olika ut är flera.

Studien syftar till att få djupare insikt i hur några klarinettpedagoger förbereder sina elever inför musikaliska framträdanden. I bakgrundskapitlet presenteras tidigare forskning om nervositet och prestationsångest, samt olika strategier för att hantera det. Vidare presenteras studiens teoretiska utgångspunkt som utgörs av ett didaktiskt perspektiv. Den forskningsmetod som används i studien är kvalitativ forskningsintervju och det är fyra klarinettpedagoger som har intervjuats. Intervjuerna transkriberades, bearbetades och analyserades och de svar som framkommit utgör studiens resultat.

Background: The regulation of banks is increasing in order to stabilize the financial market. Despite this increase in regulation, financial crises still continue to occur. The Basel Committee on Banking Supervision is gradually increasing the capital requirements for banks, yet the increase in capital requirements doesn?t seem to solve the problem. This raises the question: how does capital regulation affect banks? Purpose: The purpose of this study is, primarily to illustrate the effects that capital regulation has on risk and efficiency on banks within the European Union, but secondary also study the relationship between risk, efficiency and capital regulation.Method: To achieve the purpose of this study, a deductive approach has been used, where the problem is assumed to be due to an agency problem.

Under de senaste åren har olika företagsskandaler, både i Sverige och utomlands, varit ett uppmärksammat ämne i olika samhällsdebatter. Skandalerna har resulterat i att allmänhetens förtroende för svenskt näringsliv sjunkit. Denna förtroendeproblematik skapade behov av att reglera utövandet av bolagsstyrning, på engelska corporate governance. Kodgruppens uppgift är att utveckla den svenska Koden för bolagsstyrning som infördes 1 juli, 2005 och skall följas av bolag noterade på Nordiska börsen i Stockholm. I dagsläget omfattar Koden bolag noterade på Large Cap med hemvist i Sverige.

1st of may 2003, a new energy system based on electricity certificates, was initiated in Sweden. The purpose with this system, is to stimulate an enlargement of energy production from renewable sources. The electricity system, ist built on that the producers of energy from renewable sources confer a electricity certificate from the government for every produced MW energy from renewable sources. The electricity certificate is supposed to be turned over and with that generate reciepts to the producers. Furthermore there is an obligation for the energyusers und energysuppliers, that means that the users and the suppliers every year the 1st of april got to have electricity certificates in proportion to their energy consumption during previous year.

This paper aims to give an insight into how venture capital work with their investments in the school sector. The purpose of the paper is to examine their work, regarding to goals of the company and the process of controlling the goals.  The study also aims to determine the way the companies work with value growth.This study uses a qualitative research method, where the theories license to operate, the relationship value management framework, agency-principal and new public management theory is tested in relation to the collected data. Eleven persons were interviewed in this paper. This paper also aims to give an overview to venture capital in the school sector, where it will examine whether financial goals could collide with social goals.What the study can tell is that venture capital does not have a license to operate in this sector, according to the theory.

Fermented liquid feed is well known for its health promoting effects on piglets. High levels of lactic acid are desired in the feed together with low levels of acetic acid and certain biogenic amines. Limits for acetic acid have been suggested to be 30-40 mmol/kg to avoid a decreased palatability of the feed; however, few studies have been performed. The purpose of this trial was therefore to examine which levels of lactic acid and acetic acid that can be accepted in a fermented feed without affecting the feed intake and thus the weight gain of the pig. A total of 60 pigs (Yorkshire/ Hampshire) were used in a trial during two weeks, between 9-11 weeks of age.

Fokus i denna uppsats ligger i att jämföra fyra organisationers hållbarhetsredovisningar och se i vilken utsträckning de uppfyller GRI:s riktlinjer för ekonomisk påverkan. De fyra organisationer som granskas är Sveriges storbanker, Handelsbanken, Nordea, SEB och Swedbank. Eftersom att de agerar inom den finansiella sektorn har en avgränsning gjorts till det ekonomiska ansvaret eftersom det är det mest relevanta och intressanta att titta närmare på. Problemformuleringen i denna uppsats lyder: På vilket sätt, i sina hållbarhetsredovisningar, tillämpar Sveriges fyra storbanker GRI:s riktlinjer för ekonomisk påverkan? Syftet är att se hur bankerna har presenterat sin ekonomiska påverkan enligt GRI:s riktlinjer och jämföra dessa med varandra. För att få fram information om detta har respektive banks hållbarhetsredovisning för år 2010 granskats och tolkats.

The purpose of this study is to describe how the employee appraisal is perceived by managers, employees and representatives from human resources departments. The empirical material con-sists of 15 interviews: respondents were two representatives of the human resources departments, four unit managers and nine employees who work at a state institution or municipal management. In the study, I adopt a sociocultural perspective, with the communicative relational perspective. The latter is a special education perspective in which the interpenetration of participation, com-munication and learning emphasized.The result shows that the majority of employees would like to see that the talks will be held more frequently than once a year. One of the managers has in cooperation with his co-workers devel-oped a model based on that each year, in addition to salary talks, have an individual conversation, a conversation with each group and individual follow-up talks.

Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

This paper examines Systembolaget and Svenska Spel, two Swedish state-owned enterprises, both functioning as monopolies. Systembolaget is the state owned monopoly for marketing of alcoholic beverages. Svenska Spel is the state owned gaming operator. Svenska Spel's task is to provide citizens with gaming products. Both companies are expected to market their products and services while taking caution and minimize damages, but are also supposed to deliver various degrees of economic revenue.

Internet and media have led to companies' operations becoming more visible and transparent to the public during the 21st century. Several notable corporate scandals have led to society placing greater demands on businesses to assume more accountability for their actions. This study aims to examine and develop existing research regarding accountability, by adding dimensions of time and space. More specifically, the study examines the extent to which stakeholders hold corporations accountable after the revelation of an ethical corporate scandal, through a qualitative case study on a pending lawsuit against the Swedish corporation Boliden. Our theory is based on John Roberts' (1991) research presented in the article "The Possibilities of Accountability" and Martin Messner's (2009) research presented in the article "The Limits of Accountability".

Syftet med uppsatsen var att undersöka synskadade personers upplevelser av hur den fysiska miljön påverkar val och utförande av fritidsaktiviteter. Fyra synskadade personer i arbetsför ålder deltog i studien. Intervjuer utan standardiserat frågeformulär användes som metod. Materialet klassificerades först utifrån de fyra miljöer som beskrivs i Canadian Model of Occupational Performance (CMOP). Där efter klassificerades materialet utifrån indelningen av fritidsaktiviteter enligt Canadian Occupational Performance Measure (COPM).

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

En granskning har gjorts av bolagsstyrningsrapporterna från 28 bolag noterade på Stockholmsbörsen. Vid datainsamling har både kvantitativ och kvalitativ metod använts. Uppsatsen har ett deduktivt angreppssätt då utgångspunkten är i teorin. Forskningsansatsen är deskriptiv då vårt syfte är att beskriva och analysera den information som lämnas av börsbolagen i bolagsstyrningsrapporterna. Referensramen inkluderar en beskrivning av aktiebolagets grundproblem, corporate governance, internationell och svensk utveckling av bolagskoder.