Municipalities must establish budget annually but they are free to decide how the governance should be designed, this can lead to lack of consistency and measurability within and between municipalities. The purpose of this thesis was to present a proposal for a unified and more measurable financial structure of a municipality where this was lacking. In our theory we describe the issues of traditional management control and we introduce an alternative control with non-financial ratios included, called the Balanced Scorecard. In the empirical data it is investigated how the governance of a municipality could be designed, according to the respondents. In the analysis the information gathered to reach the answers to what are considered to be useful governance in municipality, are examined. In the conclusion, we design Balanced Scorecards with both financial and non-financial ratios to the councils of the municipality..

Datum: 2009-06-02Nivå: Magisteruppsats i ekonomistyrning, 15 hpFörfattare: Peter Forsberg och Per ErikssonHandledare: Esbjörn SegelodTitel: Corporate Social Responsibility och hållbarhetsredovisning i tre svenska företagProblem: Vilket CSR-arbete har Atlas Copco, Vattenfall och ICA idag och hur redovisas resultatet? Har de skett några förändringar i vad bolagen redovisar idag i sina hållbarhetsredovisningar jämfört med 2005?Syfte: Syftet med denna uppsats är att undersöka hur Atlas Copco, ICA och Vattenfall arbetar med CSR idag och hur deras hållbarhetsredovisningar presenteras 2008 jämfört med 2005.Metod: För att genomföra undersökningen har vi valt att intervju de tre företagen, granska deras hållbarhetsredovisningar från 2005 respektive 2008 och studerat litteratur.  Resultat: Resultat vi kom fram till är att arbetet är organiserat på olika sätt men gemensamt för bolagen är att många har CSR-frågor som en del i sitt arbete och att det rapporteras in och sammanställas. Alla tre bolagen har förbättrat sin presentation av hållbarhetsredovisningarna, exempelvis har strukturen blivit tydligare i de nyare rapporterna. Jämfört med 2005 har två av tre bolag utökat sin rapportering av prestandaindikatorer trots att dessa totalt har minskat sedan övergången från Guidelines 2002 till nya G3.

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 process of economic globalization has in recent decades increased the power of multinational corporations. In recognition of their powerful position, corporations have begun to adopt Corporate Social Responsibility as a way of managing their social impact. Their interaction with the surrounding society reaches a peak when involved in large-scale projects, such as the Three Gorges Dam in China and the Narmada Valley Development Project in India. This essay analyses the concept of Corporate Social Responsibility in a comparative study between the two cases. By using current research, it focuses on the role of civil society for making Corporate Social Responsibility effective in developing countries.

In 1994 it was decided that a new network based organizational model was to be initiated to face the problems of some of the gender inequalities in Sweden. The organisation structure was named Resource Centre for Women (ResursCentrum för kvinnor).This essay constitutes a qualitative case study of governing, with this organisation structure as my field of inquiry. My ambition has been to outline and explain what kind of governing has been used and how it works. I have also tried to identify potential changes of the ways of governing over time. To help me out with that task, I have applied a theoretical framework, characterized of a governance perspective, and have used terms as: governing with networks, partnership, projects and visionary government to interpret my empiric material.My result shows that there have been various changes in the ways of governing, from a more hierarchal government form of governing to a more governance based one..

The purpose of this study is to investigate the Swedish Public Relations and Communication profession from the Stockholm Accords point of view. The Stockholm Accords are an attempt to reflect Public Relations and Communication Management practice as it stands today and to provide a global common ground for the practitioners.The method used for this study is a quantitative research method conducted by a web survey answered by more than 400 Swedish communication managers. The questions posed were examining these managers view of their profession compared to the Stockholm Accords.The research shows that the Swedish way of implementing communication in the organization broadly corresponds to the Stockholm Accords when it comes to internal and external communication. However, there are some areas where Swedish communication practice diverges from Stockholm Accords. The issues which link governance, management and sustainability to communication have a much wider distribution of responses.

It is said that concepts of organizational management can pave the way to success. This is not accurate and it is something that will be shown in the following study. Its most prominent conclusion is that the valuation governance to some extent has an impact on the formal structures, but that it had no further effects on the employee?s way of work. The purpose of this study was to investigate how the valuation governance is applied in Medley AB and the meaning of it.

A new code for corporate governance was introduced for major companies in Sweden in July 2005. This act is to some degree a follower to the Sarbanes-Oxley Act that was introduced in the U.S.A. after the Enron scandal. The purpose of this thesis is to evaluate the effect on the controller in response to the introduction of this new act. Three controllers in major Swedish companies was interviewed and asked if and how they had been affected by this new act.

Syftet med uppsatsen är att är att beskriva Corporate Social Responsibility,CSR. Förhoppningen är att få möjlighet att fördjupa kunskaperna om hurbyggbranschen arbetar med miljö- och samhällansvar samt vilkabakomliggande faktorer som påverkar företagen i sitt beslut att anta dennaansvarstagande roll på marknaden. Uppsatsen ämnar även utröna hurprojekteringen inför nya byggprojekt förändrats i och med omställningen tillCSR, samt vilka mål byggföretagen har inför framtiden..

Som ett resultat av ekonomiska skandaler, såsom Enron och Worldcom, där man har konstaterat att bristen på den interna kontrollen har varit orsaken, stiftades lagen Sarbanes-Oxley Act som gäller för amerikanska börsnoterade företag. Denna lag är till följd av att ägarna ställer högre krav på Corporate Governance (bolagsstyrning) i de nordamerikanska börsnoterade företagen. Detta leder till ett ökat skydd för finansiärerna eftersom i dagens komplexa bolag är ägandet och styrningen till stor del åtskilda. Lagen har lett till att internrevisionen har fått en allt starkare roll i att stödja ledningens arbete med att dokumentera och följa upp den interna kontrollen. En liknande lag, svensk kod för bolagsstyrning, har stiftats i Sverige och gäller för svenska börsnoterade företag.Författarna har undersökt hur den interna revisionen har utvecklats inom olika företag i Sverige.

Managing credit risk might be the single most important business area for any commercial bank. The assessment of "good" and "bad" corporate clients is a important task for a creditor. A bad debtor is a corporate client with hardships in meeting the continous claims (interest payments) that a creditor requires. One way of evaluating or separating a "bad" client from a "good" client is to assess the propensity for the client to file for bankruptcy. This thesis examines 226 firms in the Swedsh market in the quest of predicting corporate bankruptcy.

In this essay a proposal of city renewal is made for the new train station area built on highly productive agricultural land in Landskrona. The proposal is based on how the situation for the agricultural land in terms of exploitation looks like today and also on theories of urban governance to find out why the area turned out the way it did..

Sustainability questions that concern the subjects of environmental and social aspects are increasing in today?s society, and therefore the sustainability report is a way for companies to show their work with sustainability development by working with a clear report and follow up. As the first country in the world, Sweden has decided, as from the financial year of 2008, that all governmental owned companies should present a sustainability report according to the guidelines of GRI. The aim of this essay was to identify and analyze actual events from a sustainability aspect for Vattenfall, from a medial perspective during the time period 2005-2009. We made a content analysis of one company?s sustainability reports during a time period of five years and we connected this to the medias reports of the company from the same period, to see if there were any connections between the subjects that media had elucidated.

Ett nytt globalt system, inte nytt i tiden, dock i omfattning och påverkan, håller på att förändra maktordningen och de politiska relationerna så som vi känner dem. Detta innebär bland annat att ansvarsfördelningen mellan offentliga och privata aktörer blir mer oklar och tar nya former. Begreppet Corporate Social Responsibility (CSR) syftar på det etiska ansvar företag bör ta för sin verksamhet, såväl inom den egna organisationen som i det omgivande samhället. Den frågeställning den här uppsatsen söker besvara gäller varför CSR blivit en allt viktigare del av företagens policy? Uppsatsens fokus ligger på globaliseringsteori och slutsatsen blir att förklaringarna till CSR kan delas in i såväl etiska och praktiska, som kosmopolitiska.

This thesis aims to examine how the quality of data that is entered into and retrieved from a corporate group's ERP and Data Warehouse systems can be improved. The corporate group has already taken several measures that will improve the quality of data. For instance the corporate group has updated and merged the previous ERP systems into one. At the same time the corporate group adjusted the settings in the updated ERP system, so that it will be harder to register incorrect data in the ERP system. With regards to the processes and routines, the studied department has efficient written routines and processes.