This study investigates whether auditors affect the tendency to report correct taxes for small companies. Since November 2010 the smallest companies in Sweden are no longer obliged by law to have an appointed auditor to perform the former yearly audit. The auditor shall during the audit, amongst other tasks, investigate whether the audited companies follow Swedish law, and report them if they do not. The presence of the auditor might influence the actions of companies to act according to law, and reduce errors in the reporting. Errors regarding tax reporting will result in a revised tax decision if detected by The Swedish Tax Agency.

Humanity faces a major challenge with the climate and environmental crisis, largely driven by reckless recourse use and greenhouse gas emissions by corporations. The EU?s Corporate Sustainability Reporting Directive (CSRD) aims to standardise corporate sustainability reporting, making practices more transparent and comparable. This directive seeks to enhance sustainability practices and guide market forces towards sustainability, supporting the EU?s goal of net-zero emissions by 2050.

 Sociala och miljömässiga faktorer har kommit att få allt större betydelse för företag i såväl deras verksamhet som för deras fortlevnad. Medvetenheten kring ansvarsfullt företagande har ökat på dagens marknad och med avseende på lönsamhet och marknadsvärde är syftet med denna uppsats att undersöka huruvida betydelsen för Corporate Social Responsibility (CSR) har ökat. Undersökningen genomförs genom att testa korrelationen mellan CSR och lönsam-het (ROA) respektive marknadsvärde (E/P-tal), för företag noterade på Stockholmsbörsen mellan åren 2006 och 2009. För att ytterligare kunna uttala oss om huruvida sambandet mel-lan CSR och lönsamhet stärkts över perioden genomförs Fishers Z-transformation, där likhe-ten mellan korrelationskoefficienter testas. Resultaten för undersökningen påvisar ett positivt samband mellan CSR och lönsamhet, men däremot ges inget stöd för att sambandet mellan CSR och lönsamhet stärkts över den undersökta perioden.

In this bachelor thesis we have used a case study to examine the potential opportunities and obstacles an organization may have to internally implement a code of conduct with regard to the environmental guidelines. To succeed with the implementation of codes of conduct, companies need to ensure that what is provided to be implemented do this according to scheduled time targets, but also that is to be implemented in the organization actually is what is intended to be implemented, and that those that are involved in the implementation will be satisfied with result, this is because it is the employees who will follow the guidelines contained in the Code. Heide & Grönhaug (2002) argues that lack of communication is the main reason why the implementation in the business strategies fails. In this case study we have used primary data from interviews in the case company as well as secondary data from earlier research and information from the case company itself to develop our conclusions. The case study shows that the existing environmental awareness in an organization often is founded in common sense about how to act.

Kvinnor är underrepresenterade i svenska bolagsstyrelser i förhållande till EUkommissionens rekommendation på 40 %. År 2016 kommer regeringen att föreslå en lag om kvotering om representationen av kvinnor i bolagsstyrelser vid denna tidpunkt inte är minst 40 %. Riksdagen har tidigare avslagit ett lagförslag om kvotering med motiveringen att det är ägarnas ansvar att säkerställa mångfald, kompetens och en jämn könsfördelning i styrelserna.Det är ägarna som via valberedningar tillsätter styrelseledamöter. Vi undersöker i denna uppsats om det finns något samband mellan andelen kvinnor i valberedningar och andelen kvinnor i bolagsstyrelser. Om det finns ett samband kan det vara ett sätt att uppnå en jämnare könsfördelning i bolagsstyrelser utan en kvoteringslagstiftning.

This report is a degree paper made for the Engineering program in Technical Chemistry at the School of Engineering, Jönköping University.The intention of the project which is described, is to answer whether HV71 might become environmentally certified according to the criteria of "miljödiplomering". The project also included an investigation of which further steps and measures must be undertaken by the enterprise in order to achieve the certificate. The final part was to implement the necessary requirements for the certification.The report starts with a short background where the origin and function of environmental management is briefly explained.The report continues with how the practical work with the environmental certification was done according to requirements of Jönköping municipality. Motivations behind each part of the process are given as well as explanations of how each part of the process was carried out.The final result of the project was that HV71 took the measures needed to live up to the required demands. After a revision made by Miljöstrategen i Jönköping AB, HV71 passed the demands and became thereby an environmentally certified business..

Uppsatsens syfte är att öka förståelsen för CSR ur ett varumärkesperspektiv genom att beskriva hur CSR kan stärka varumärket. Uppsatsen avser svara på: Hur kan CSR stärka varumärket?SlutsatserResultatet visar att CSR är på väg att bli en hygienfaktor för företagen. Som ett resultat av uppsatsen så har vi identifierat fem aspekter som är av vikt för företag att hänsyn till när man arbetar med CSR ur ett varumärkesperspektiv. Vi har dragit slutsatsen att varumärket kan stärkas genom att företaget utgår från ett grundläggande CSR-arbete, identifierar intressenternas förväntningar, skapar ett mervärde genom att ta ett utökat ansvar, integrera CSR som en naturlig del av varumärkesidentiteten och ha en väl avvägd extern kommunikation.

Syfte: Att öka kunskapen kring fenomenet företagskedjor med synlig produktionsprocess, specifikt coffee shop branschen. Detta genom att analysera hur väl budskapet från ledning når fram till konsumenten i just denna typ av organisation. Även hur god fallföretagets corporate reputation är, dvs. kopplingen från identitet till image, kommer vidare att framkomma samt vad detta kan innebär för företaget. Metod: Den valda metoden för denna uppsats är en kvalitativ undersökning av ett fallföretag, Espresso House, som ska vara ett gott exempel på en kedja med synlig produktionsprocess.

This paper analyzes governance of cultural and ethnic integration. The study has a comparative perspective between five municipalities in Skåne. One aim in this thesis is to clearify the ratio between the state and municipal authority and how municipalities exercise their autonomy. I analyze the advantages and disadvantages in different governance methods linked to how the municipalities are working in practice and what problem the integration policy is intended to eliminate. I also resolve the influence of officials and citizens in the policy process.My conclusion is that direct ruling to a large extent is limited by indirect control.

This report investigates a possible solution to the problem with adapting wave powerplants to work in countries with tidal water. The wire connecting the buoy at the surface with the generator at the bottom needs to adjust to the varying water depth. Our solution to this problem is to attach the wire to a jack which is then placed inside the buoy. The jack is then powered by an electric engine. The report discuss what forces the buoy will be exposed to and then the structural integrity of the design is evaluated through simulations.

Millions of people are using search engines every day when they are trying to find information on the Internet. The purpose of this report is to find out how people formulate search queries. The result in this report is based on an empirical study which is based on a search log from the Swedish search engine Seek.se.One of the results in this thesis is that nearly all search queries are based on keywords..

Media has the power to influences society. Some call them the third power of a state. Through amongst others, the agenda setting theory and the framing theory, this report seeks to understand how media describes the swine influenza and how it uses its power to influence people to vaccinate. As this report will show, there is no doubt that media has had an impact on the Swedish population of which 60 per cent followed through with the vaccination. Media used an information discourse and attempted to present its articles in an impartial manner and used governmental authorities and experts to support its arguments.

Sustainability work is something that is emphasized more and more. Corporate Social Responsibility, CSR, is discussed and the question of how much responsibility companies should really take is frequently in the news. Companies tend to ask themselves how much responsibility they should take. CSR is a common concept of companies environmental and social work and a concept we tend to see here and there in our modern society. CSR includes companies? social responsibilities, both in terms of carbon footprint, working conditions, social responsibility and more.

Drygt hälften av den svenska landarealen täcks av skog. Av denna areal ägs hälften av privata skogsägare och övrig areal av skogsbolag och det allmänna. Alla som brukar skogen har ett ansvar att värna om den på ett hållbart och uthålligt sätt, detta för att kommande generationer ska kunna ha fortsatt glädje av skogen. Ett viktigt begrepp gällande hållbar utveckling är CR (Corporate Responsibility). Med detta menas att det är viktigt att intressenter tar mer ansvar inom aspekterna: miljö, socialt och ekonomi än den miniminivå som lager kräver.

This report is the result of several interviews of employees within the field of pedagogy. The background behind this report is my period as a trainee in one of the daily activities in Malmo. In daily activities the employers gets training, education and guidance in Marte meo, which is funded by public finances. The method, which this study focuses upon is called Marte meo. It is a method of communicating and developing the means for the participants to evolve their skills in communicating and increase self esteem.