To be a part of the future we have to make a profit, one way to improve the profit margin is by reducing the fixed costs. This paper discusses the financial results of equipment cooperatives in crop production. Through a case study of three farms in Södermanland, we have an example of how it can look today and how it could look tomorrow. The three farms are crop-producing farms with slightly different orientation. Jursta Gård, 155 hectares, and Djursnäs Säteri, 215 hectares, have grains crop and oilseed crops as the main crops, and Nibble Gård, 340 hectares, mostly have pasturelands and some grain crops.

Today, companies work with issues concerning Corporate Social Responsibility (CSR). A higher demand from customers and other stakeholders as well as an extended legislation are great reasons. Framework and guidelines for sustainability reporting has been developed which includes indices that companies are able to report. Though, for a long term work with sustainability a functional system and internal tool is necessary. Balanced Scorecard, BSC, is a useful tool and efforts have been made to integrate BSC and CSR with purpose to establish the work with sustainability in a more concrete and clear way.

The debate about questions concerning corporate governance has intensified in Sweden the last decade. From July 1th 2008, the Swedish Code for Corporate Governance was extended to comprise all Swedish companies listed on the OMX Nordic Exchange Stockholm. Our aim with this master thesis is to examine the effect of the Revised Code on Swedish corporate governance and in particular its contribution to creating value or costs. We do this through a qualitative study of 22 interviews with representatives for different interests. With our study, we have found that the Revised Code in several areas has had considerable influence on Swedish corporate governance.

PURPOSE: To investigate to what extent product brand positioning models can be used to analyzecorporate brand positioning;METHODOLOGY: The phenomenon is observed from a positivist epistemological position within a primarilyinductive research design. The research strategy is defined as qualitative, while the method of ethnographiccontent analysis is implemented to analyze primary data;THEORETICAL PERSPECTIVE: Product and brand positioning literature; Product brand positioning rhombus;EMPIRICAL DATA: Ethnographic content analysis of brand commercials;CONCLUSION: As shown by the extensive literature review product brands (PB) and corporate brands (CB) coexistin corporate environments. One of key insights of this study shows that product brand positioning(PBP) and corporate brand positioning (CBP) processes can also co-exist in the same corporate environment.Moreover, PBs can be built based on the CB, making the investment in CB a long term return on investment.The study also observes that PBP messages include the ?against whom? attribute, highlighting differentiationin the competitive environment; when on the corporate level, this evolves, and in some cases becomes quitethe contrary, when the concept of ?from whom? or ?by whom? is stressed more than the differentiation amongother CBs in the competitive environment. This stresses the importance of including brand identity elementsin CBP..

Export is a top priority for Sweden's economy but for Swedish companies it may involve uncomfortable risks of exporting without sincere consideration. When the United Nations Security Council puts an embargo against a country, this often mean an import and export restriction. The thought is to push undemocratic regimes into respecting human rights. When the embargo is in force, however, the parties are not able to fulfill their contractual obligations, which practically means that the agreement will be suspended. The problem is what happens when an embargo is in force for a longer period of time.

SAAB Automobile ABis a car manufacturer within General Motors corporate group. SAABAutomobile ABhas a big part of the responsibility for the brake development in the corporategroup. The car industry is facing harder environmental requirements, which influence the brakedevelopment. The focus is to develop brakes with low drag and sustained brake feeling andperformance. Important characters for the brake caliper are high stiffness and low weight, highstiffness results in high performance and low weight is important because it is unsprung mass.This thesis investigates the possibility to improve the performance of the brake caliper for aGMproject.

Agency theory describes the conflict of interest between the principal (stockholders) and the agent (CEO). Aligning the incentives of executives with those of the owners is the most direct way to mitigate the agency problem. If there is no meaningful link between CEO compensation and company performance, it is doubtful that the large sums of assets in public corporations are being managed efficiently. In theory the solution is simple reward the CEO when shareholders wealth increases. The purpose of this paper is to investigate if there is a relationship between company performance and CEO compensation among Swedish companies, in materials and information technology industry.

Stress is commonly found in society today. This paper aims to examine how work performance, cooperation and team spirit are maintained in demanding work environments. By studying two departments in a public hospital that practises addiction care, our findings suggest the following: If the experienced stress is mainly connected to challenge stressors, it has a positive effect on work performance. By organising work through mechanistic and organic structure, the handling of qualitative and quantitative stress is facilitated. As a consequence, first and foremost cooperation can be maintained, but also work performance and team spirit.

Syftet med denna undersökning är att finna en möjlig förklaring till hur det teoretiska området angående corporate social responsibility har utvecklats i ett tidsperspektiv. Uppsatsen undersöker hur definitionen av CSR växt fram och vad definition har påverkats utav. Det andra som studerades var hur ämnet CSR har växt fram. Ser CSR likadant ut idag som det gjorde för femtio år sedan eller hur har det utvecklats?För att göra denna studie, används följande metod.

Corporate responsibility is a popular phenomenon of today. The interest for the subject is extensive and means for implementing corporate responsibility strategies within organizations are demanded. There are studies showing how management control systems can be used in order to implement general strategies into organizations. Still, management control systems designed for the implementation of corporate responsibility strategies, in particular, are not provided by the current academia. The aim of this paper is to contribute to studies within management control systems by studying the management control system specifically designed to implement corporate responsibility strategies.

The environmental situation is becoming increasingly critical. The energy sector and other industries have a big impact on our climate and the public is raising their voice for companies to admit their responsibility towards the environment and society. Companies engage in corporate social responsibility (CSR) and happily disclose their responsible performance in annual reports. But what messages are they conveying in their CSR-reporting, and what attitudes towards CSR can be found underneath the explicit content? The aim of this study is to discover which discourses exist in CSR-reports from Swedish energy companies, and how these discourses operate.

When the independent upper secondary schools were started in 1992, it meant a change in the competitive relationship for the local upper secondary schools. A reduced number of students during some years ahead, while the number of independent upper secondary schools increase will probably result in tougher competition between upper secondary schools.The purpose of this study is to review and compare financial and performance management between a public and an independent upper secondary school. The dissertation will focus on the now existing competitive relationship between the two types of upper secondary schools.The theory underlying the study is Porter's model - five competitive forces. The model is applied to the local upper secondary school and used to identify competitive factors affecting upper secondary schools. The study is using a qualitative approach with five interviews at two upper secondary schools, one independent and one public, located in the same town.The comparison of financial and operational management of upper secondary schools indicate that the differences are not as great as we first imagined, but that there still are some differences.

Agency theory describes the conflict of interest between the principal (stockholders) and the agent (CEO). Aligning the incentives of executives with those of the owners is the most direct way to mitigate the agency problem. If there is no meaningful link between CEO compensation and company performance, it is doubtful that the large sums of assets in public corporations are being managed efficiently. In theory the solution is simple reward the CEO when shareholders wealth increases. The purpose of this paper is to investigate if there is a relationship between company performance and CEO compensation among Swedish companies, in materials and information technology industry.

Titel: Sagan om Rescuerunner ? hur corporate storytelling kan förbättra markandskommunikationen på Rescuerunners hemsidaFörfattare: Elin DahllövUppdragsgivare: Safe at SeaKurs: Examensarbete i Medie- och kommunikationsvetenskap, Göteborg universitetTermin: Vårterminen 2013Handldare: Orla VigsøSidantal: 56Antal ord: 16 075Syfte: Att ta reda på hur corporate storytelling kan stärka varumärketMetod: Kvalitativ bild- och textanalysMaterial: Texter och bilder från www.rescuerunner.comHuvudresultat: Att Rescuerunner, en produkt som framställs som ganska tekniskt avancerad och med en rad finesser som inte är uppenbara vid första anblicken, kan tjäna på att använda sig av corporate storytelling. Främsta anledningen till detta är att produkten blirmer lättillgänglig och lättare kan förklaras. Istället för att nämna en massa teknisk information och data, kan man berätta en historia om hur det fungerar och vad det innebär i verkligheten..

The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..