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.

Denna studie undersöker hur anställda upplever att arbetet med Corporate Social Responsibility (CSR) påverkar lärandet på arbetsplatsen. Syftet med uppsatsen är att undersöka om och hur arbetet med CSR upplevs påverka lärandet inom en organisation. Studien grundar sig på kvalitativ forskningsintervju  med fem anställda på ledningsnivå inom fem olika organisationer. De fem anställda som intervjuas arbetar alla med ansvar för CSR inom medelstora till stora organisationer som uttalat arbetar med CSR. De teoretiska utgångspunkter som används i studien är främst Per-Erik Ellströms perspektiv på lärande i arbetslivet och denna används även som ett verktyg för att analysera det insamlade datamaterialet.Genom den utförda undersökningen framgår det att CSR faktiskt påverkar lärandet inom en organisation.

The purpose of the study is to highlight the issue of student loans securitization, and assure the importance and benefits that could be realized by performing such a transaction. The methodology is a case study for The National Board of Student Aid. It is a qualitative study, mainly using interviews, literature and scientific articles. By using this information we construct a securitization transaction structure ?CSN 2006-1?, and conduct a cost/benefit analysis.

Studien var en del i ett större projekt som syftade till att undersöka hur värphöns påverkas beteendemässigt och nutritionellt av ökad konsumtion av olöslig fiber. I det nu aktuella projektet undersöktes hur ökat intag av olöslig fiber påverkar äggkvalitén. Fiberkällan utgjordes av halmpellets som antingen blandades i fodret med 3 % inblandning, alternativt utgjorde strömaterial för att undersöka strömaterialets betydelse som fiberkälla. Två olika hybrider ingick i försöket, 720 Lohmann Selected Leghorn (LSL) och 720 Lohmann Brown (LB), varav halva antalet av varje hybrid hölls i frigående system och andra hälften i inredda burar. Totalt insamlades och undersöktes 180 ägg från varje inhysningssystem då hönorna var 31-32 veckor gamla.

Sammanfattning  ?Corporate Social Responsibility ? En kvalitativ studie kring hur lönsamhet påverkas av ett företags samhällsansvar.?Datum: 31 maj, 2013Nivå: Kandidatuppsats i företagsekonomi, 15hpInstitution: Akademin för ekonomi, samhälle och teknik, EST, Mälardalens HögskolaFörfattare: Philip dos Santos Jadidi, Winny Giang & Bljerim Sokoli.Titel: Corporate Social Responsibility ? En kvalitativ studie kring hur lönsamhet påverkas av ett företags samhällsansvar.Handledare: Jimmie RöndellNyckelord: CSR (Corporate Social Responsibility), Bostad AB Mimer, Relationer, Marknadsföring.Frågeställning: På vilket sätt är CSR lönsamt för Bostad AB Mimer?Syfte: Syftet är utvärdera hur Bostad AB Mimer arbetar med CSR inom olika verksamhetsområden för att uppnå sina kärnvärden (omtanke, nytänkande och engagemang).Metod: En kvalitativ studie baserad sju genomförda intervjuer med Bostad AB Mimers anställda och andra intressenter. Intervjuerna operationaliserades med de teorier som inhämtats från bland annat Google Scholar och LUB search, för att införskaffa god empirisk data för vidare analys och slutsats.Slutsats: De slutsatser som framkommit är att Bostad AB Mimer aktivt arbetar med CSR som genomsyrar hela deras verksamhet med medarbetare som brinner för deras arbete. Företaget tar samhällsansvar genom sina verksamhetsområden som bland annat Jobbpunkt Väst, Gröna Mimer och GrannNet. Bostad AB Mimer arbetar mycket med sociala, miljö och hållbarhetsfrågor samt olika ansvarstagande för att framstå som goda samhällsmedborgare.

Background: The debate about environment, labor conditions and aid to developing countries has the last years been a much discussed subject The pressure on the companies to live up to their responsibility is beginning to be noticed in the market.Purpose: To find out if a retail company investing in Corporate Social Responsibility thereby direct can effect it?s stock value. Using interviews to investigate if and how stock analysts and corporate finance professionals valuate a company?s CSR initiatives.Theoretical perspective: The description of CSR is leading to the main theory, The Brand Value Change, and the Market Hypothesis. Additionally a theory of the Consumer Buying Process and CAPM-model about financial risks is presented.Method: An event study of 30 companies to investigate if there is any change in their stock values and interviews with three professionals from the financial sector to find out about their attitude to CSR.

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.

Who has the ownership of a company´s long-term strategy, and who should have it? Is it the board of directors or the senior management? Swedish law and regulations seemingly point in one direction, whereas the findings of studying the relationship between CEO and chairman of the board in eleven Swedish listed large- and mid-cap companies, point the other way. In a majority of the companies the senior management have the ownership of the long term strategy whilst the board of directors merely hold a control function. The possible effects on the companies managed as well as the rules and regulations they are managed according to, are analyzed..

Det finns många teorier kring det sociala ansvar företag bör ta och en av dem är Corporate Citizenship. Terminologin inom detta område tycks tilltala företag och de säger sig gärna vara ?goda samhällsmedborgare?. Frågan är vad det betyder att vara en medborgare och vad detta i sin tur innebär för företagen.Flera författare har ställt upp kriterier för vad ett företag bör uppfylla för att räknas som god samhällsmedborgare, men det saknas till stora delar empirisk forskning. Denna uppsats för fram en analysmodell bestående av fem karaktärsdrag en god företagsmedborgare bör inneha och applicerar detta på åtta företag.

Background: The global responsibility for multinational companies is a current matter of subject. Now when the world increasingly is getting globalized, economic growth is created, which brings a bigger demand of responsibility on companies. The leading companies from every industry is often becoming the frame for how the production process works and is therefore exposed to outer pressure which, for example, is coming from consumers and the media. Since consumers at present are more aware of what they are buying and where it comes from, it is important that the companies take social responsibility. We have therefore studied three big companies within the clothing industry to see in witch way they are taking their social responsibility.Purpose: Our purpose was to explore how companies within the clothing industry describe their work with Corporate Social Responsibility, code of conducts and where the incentive behind this work is coming from.Method: We have, through a qualitative study, examined how three large companies work with Corporate Social Responsibility.

The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

We would like to learn more about how the restrictive policy against incentive programmes affects the board’s of Swedish state owned commercial firms ability to govern management in an efficient way. We also want to find out if there are different consequences in reference to this that are not directly linked to corporate governance issues. Our empiric observations have been made in order to profoundly explore the subject and examine it through the eyes of professional individuals, all expressing different views and standpoints. We conclude that the most efficient structure is when an active board is complemented by a well structured and individualised incentive programme. However, this thesis conclude that this structure is not possible given the current guidelines and policies employed by the state, which in turn might lead to sub optimizations in the governing..

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.

Abstract Tutor - Anders Richtnér History - Theories suggest that Lean Product Development strategies dramatically increase a company's performance through enabling faster T-T-M, Quality and Costs of Product Development. Purpose - The purpose of this paper is therefore to investigate whether the implementation of LPD actually affect corporate performance measurements T-T-M, Quality and Cost, in a positive way. Methodology - This Bachelor thesis is an exploratory investigation of the concept of Lean Product Development within a global IT- company, performed through four case studies, interviews and complementing corporate performance data. Findings - With empirical data and subsequent analyzes in mind, we note the following; it is clear that the project that produced the best results, in terms of T-T-M, Quality and Cost, also was the one furthest in the process of implementing Lean Product Development..