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.

Sweden has an obligation to report child abuse suspicions to Social Services. According to Socialtjänstlagen (swedish constitution) 1 § Chapter 14, all employees in agencies affecting children, such as schools, have a responsibility to report their suspicions. Research shows that many abuses are not reported. The consequence of this is that Social Services does not hear about all cases of abused and harmed children. One profession where reporting is mandated is school counselors.

Datum: 2013-01-18Nivå: Kandidatuppsats i företagsekonomi 15 HPInstitution: Akademi för hållbar-, samhälls- och teknikutveckling, HSTFörfattare: Niklas Jörgensen Julia Safarova Robin SahaTitel: Corporate Social Responsibility - En studie om hur Mälarenergi kan utveckla sitt sociala ansvarstagandeHandledare: Birgitta SchwartzNyckelord: CSR, Corporate Social Responsibility, Legitimitet, särkoppling, Carrolls CSR pyramid, CR innovation, CR filantropi, CR integration, kommunikation, intressenterFrågeställning: Hur kan Mälarenergi utveckla sitt CSR arbete?Syfte: Syftet med denna kandidatuppsats är att undersöka Mälarenergis arbete inom CSR, samt ta fram förslag på hur Mälarenergi kan utveckla sitt CSR-arbete utifrån deras nuvarande arbete.Metod: Uppsatsen är en kvalitativ studie som tillämpat forskningsansatsen abduktion för att studera Mälarenergis CSR arbete. Studien innehåller två personintervjuer med Miljöchefen på Mälarenergi, vilket är vår primärkälla.Slutsats: Företag bör följa samhällets normer om ett ökat CSR ansvar. Filantropiska insatser som går i linje med ett företags kärnverksamhet eller varumärke skapar trovärdighet. Ett företag som samhället är beroende av bör inte satsa på allt för riskfyllda innovationer.

Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

I studien har skillnader mellan fallföretagens arbete med CSR kunnat påvisas, och där några av dessa enligt oss är direkt hänförbara till ägarstrukturen. Utifrån dessa skillnader har vi formulerat fem hypoteser Dessa hypoteser innefattar att kraven på att statliga företag ska ta ett socialt ansvar är större än för privata och att konsekvenserna av att inte ta detta ansvar blir större för statliga företag. Vi fann även att statliga och privata företags totala sociala ansvar inte skiljer sig åt. Däremot påvisades skillnader i företagens sätt att arbeta med CSR-frågor då statliga företags CSR-arbete främst kännetecknas av att vara förebyggande, medan privata framförallt arbetar aktivt. Dessutom fann vi i studien att statliga företag tenderar att ha sitt CSR-arbete mer strategiskt integrerat i organisationen än privata företag..

This paper examines the interpersonal and intercorporate networks of interlocking boardmembers among Sweden's 50 largest publicly traded companies in 1985 and 2005. We find that both the interpersonal and intercorporate networks of 1985 are considerably more coherent and densely connected than those of 2005. The observed changes in social network structure are compared to changes in company ownership in Swedish publicly traded companies during the same period, and it is found that the observed changes in network density and cohesion can be related to a notable increase in the number of foreign board members. These results imply that the social organization of the Swedish system of corporate governance has changed notably during the period. Social network theory suggests that these changes can explain the greater demand for external regulation, decreased homogeneity of board members and increase in board member compensation observed under the period.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

Since the emergence of social media websites as an established part of our society, the landscape ofcommunication has undergone dramatic changes. Especially in the field of journalism, the impact ofsocial media websites, such as Twitter, has been the subject of discussions about the actual partsocial media play in communication and news reporting. The general opinion has been that socialmedia has revolutionized the way we communicate and that a shift in power is taking place as themasses now engage in, and affect, our societies way of spreading information. This study is acritical discussion about whether Twitter in particular, and social media in general, has affected thejournalistic field in the extent that many claim it has. By comparing theories about traditionalmedia, such as television and newspapers, with recent studies about Twitter, we conclude that it isto early to establish the role of social media.

Purpose: The purpose of this paper is to study the companies approach to sustainability and to examine the relationship between the report content and the sustainability efforts businesses are making in practice.Method: The study has a qualitative perspective with semi-structured interviews and content analysis as method to collect data. Three companies were interviewed; Tekniska Verken AB, Apoteket AB and Max hamburgerrestauranger AB. The content analysis was used when collecting data from the three companies? sustainability reports.Frame of reference: Legitimacy theory, Stakeholder theory, Institutional theory, the Pyramid of Corporate Social Responsibility.Results: The result showed that all companies are prepared to work for sustainable development and that they view sustainability as an integrated part of their work. The sustainability report is the basis for sustainability reporting, which is a way for companies to demonstrate to their stakeholders what they stand for and what they implement in practice.

During the end of the nineteenth century and the beginning of the twentieth century Sweden experienced social changes. The proceeding industrialization led to a process of urbanization where people were forced, more or less, in to the cities to find work. The traditional agricultural self-sufficiency society was successively replaced by salaried employment. This meant that family and home was no longer the major centre of production, nurturance and care. In order to support themselves and their families, even women applied for industrial work.

This study is about conception in the evaluation of financial assistance within the social services. The aim of this study is to describe and understand how social workers reason about variation, conception and local norms and its significance in the evaluation process. To reach this purpose we have conducted semi-structured interviews with eight social workers in which different themes were discussed and reasoned about. In order to understand and analyze our results we have studied/used the knowledge about tacit knowledge and street-level bureaucracy. Our results showed, as previous research states, that social workers do have conceptions about clients.

The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

During some time there has been a debate whether or not logging contractors? profitability can be considered poor. The contractors? situation is important for maintaining long term relationships and continuity in the forest industry. A thorough analytic picture is however missing.

In this thesis I have chosen to study the use of crowdsourcing in Swedish archival institutions as well as the influence this methodic platform has on the work of modern archivists. This also raises the question whether the nature of the platform is in any way influenced by the attitude working professionals might have towards crowdsourcing as a legitimed working method. This investigation is based on case studies and interviews with archivists from select Swedish institutions and also the methodology of two now ongoing crowdsourcing projects.The theoretical framework on which this composition is based comes from the work of Gregory Asmolov and his work on crowdsourcing platforms and their functionality as tools of governing. Cultural-Historical Activity Theory (CHAT) is applied to analyze how the method of crowdsourcing is utilised by archival institutions and influenced by their daily routine in conjunction with Governmentality as the chosen way of studying how these platforms might control their users.From the results of the performed case studies, two discourses emerged based on the view on quality concerning gathered information amongst the involved subjects. The first of these discourses places it´s trust and faith in users themselves where validity is of a lesser concern than the actual availability of information through the concept of ?wisdom of the crowds?.

Uppsatsens syfte är att undersöka två företag med olika ägarförhållande och vinstintresse, för att se om de skiljer sig åt avseende vad de prioriterar att kommunicera av sitt CSR-arbete till sina intressenter, samt vilka CSR-kategorier företagen väljer att arbeta med. Vår avsikt är att undersöka om och hur ägarförhållande och vinstintresse kan bidra till att forma företagens CSR-strategier. Området är intressant att undersöka då ägarförhållande och vinstintresse som bidragande faktorer till att forma CSR-arbete och kommunikationen av detta är relativt outforskat..