Author: Niklas JohanssonDirector: Olle DuhlinTitle: In policy and practice ? a study of how the cultural policy have effected the language of two cultural institutions.Background: The swedish cultural policy?s raison d?être is to safeguard all the inhabitants right to experience culture. Since 1997 the development in the field has resulted in an economisation and commersialisation were the culture more commonly is looked upon as a mean of reaching a higher rate of employment or financial growth. The concept of cultural planning and new public management are today part of the cultural pollicy debate which in its turn has effected the goals and ways to evaluate fulfillment.Purpose: The purpose of this study is to show how the cultural policy in the swedish regions effect the language in the annual reports of the cultural institutions and how these documents have developed since 1997. This to further the knowledge of ho wchanges in the cultural policy effects the comunication of the cultural organisations.Method: This is a qulaitative study conducted in a inductivly.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

Syftet med denna studie är att kartlägga i vilken omfattning samhällsansvar är en del av språkreseföretags verksamhet. Studien är baserad på intervjuer med personer i ledande position inom tre språkreseföretag som finns representerade i Sverige. Den teoretiska referensramen består av ett antal kategorier som är baserade på tidigare forskning om ?Corporate Social Responsibility? (CSR) inom olika typer av turismföretag. Dessa kategorier är ekonomisk, miljömässig och social hållbarhet samt drivkrafter och hinder för turismföretags arbete med samhällsansvar.Studien visar att omfattningen av samhällsansvar inom språkresebranschen är varierande.

The purpose of this report is to examine what will happen with the financial control of a company if changes from a family owned company to a public company listed on a stock market. The expectations were that the control would have a more short-term focus with more financial measures. The result shows that the changes were experienced as minor. The rate and the work in the finance department showed to be the major changes due to the change of owners..

In the light of some company scandals the Swedish Code of Corporate Governance, the Code, was introduced in the year of 2004 to reinforce confidence in how Swedish listed companies are managed. As many of the other European codes of corporate governance, the Swedish Code is based on the principle of ?comply or explain?. The need for corporate governance regulation arises from the inherent conflict of interest between owners and managers. This conflict is limited in companies controlled by a family in contrast to companies that lack a strong owner.

Begreppet CSR, Corporate Social Responsibility, har på senare årtionden blivit ett allt viktigare koncept för företag. För att företag ska kunna vara konkurrenskraftiga krävs det idag att man både tar sitt ansvar utifrån det ekonomiska perspektivet och det sociala perspektivet. I och med att begreppet har vuxit har fler och fler företag börjat använda sig utav CSR och börjat integrera det sin verksamhet.Bankerna ser sig själva idag som stora aktörer i samhällets påverkan att sträva framåt. Därför tar man sig an det samhällsansvar som man förväntas att ta av samhällets medborgare för att bankerna ska anses som goda bankaktörer. Detta är det som kännetecknar CSR, Corporate Social Responsibility, d.v.s.

In the forest sector, non-industrial private forest (NIPF) owners commonly interact with numerous stakeholders (e.g. forest managers, timber buyers, harvesting contractors and advisors) for counseling, planning, selling and hiring. Forest management is therefore built and influenced by the relationships between NIPF owners and other stakeholders. In the local context of a Southern Sweden, the Swedish Forest Agency (SFA) and the Southern Forest Owners Association (SÖDRA) are very influential stakeholders in small-scale forest management. Based on qualitative interviews and by means of grounded theory, an analysis of the relationships between NIPF owners and the mentioned organizations was carried out in order to understand the social context at the genesis of forest management decisions.

Syftet med vår uppsats är att undersöka och analysera hur en koncern via Corporate Branding integrerar och implementerar ett redan existerande koncept i ett förvärvat företag/kedja. Då Corporate Branding handlar om att bygga upp, förstärka och förmedla ett affärskoncept till både interna och externa intressenter, har vi, för att ge en heltäckande bild av processen, valt att undersöka och analysera båda dessa aspekter. Vår problemformulering bestod bland annat av följande frågor; Vilka förändringar har uppstått vid förvärvet? Vad händer med ett företags organisationsstruktur, kultur och identitet inför och efter ett förvärv? Hur har det förvärvande företaget använt sig av Corporate Branding för att implementera ett existerande affärskoncept i vårt fallföretag? Vilka reaktioner har uppstått internt och externt i samband med förvärvet? Hur skiljer sig de båda affärskoncepten från varandra? Vi har genomfört en kvalitativ fallstudie, samt en kvantitativ studie i form av enkätundersökning. Teorikapitlet är uppdelat i fyra delar och består av organisationsstrukturer, förvärvsteorier, intern samt extern Corporate Branding.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

Large companies in today?s business environment are to a great extent depending on their credit score by rating institutes like Moody?s and Standard & Poor?s. There is however indications that these big institutes are not always rating companies accurately. This is why this thesis aims at developing a new credit rating model, CRITA-Score, with the objective of determining a company?s financial health more accurately.

Denna kandidatuppsats har i syfte att undersöka huruvida det går att identifiera avvikande aktieavkastning hos företag vilka erhåller ett förändrat betyg i Folksams Klimatindex mellan åren 2004 och 2005. Identifieras avvikande avkastning undersöks marknadens värdering av förbättrade respektive försämrade betyg. Signifikant avvikande avkastning identifierats i aktier hos företag som erhåller ett förändrat betyg i Folksams Klimatindex. Resultatet från eventstudien påvisar att betygsförändringar, oavsett karaktär, värderas negativt av marknaden. Att marknaden skulle värdera informationen om förbättrade respektive försämrade betyg på samma sätt strider mot teorin om Corporate Social Responsibility.

The purpose of this thesis is to map out and investigate how the banking sector affects a customer?s willingness to change bank, and what the switching costs are for a customer when making these changes. A case study was performed through qualitative and quantitative questionnaires and interviews. The qualitative part was carried out to create hypotheses. The hypotheses was tested in a quantitative survey to be able to either accepted or rejected these them.

What Places Adolescents and Adults, Respectively, in Need of Social Assistance? A Qualitative Study of How Social Workers Whom Administrate Financial Assistance for Adolescents and Adults, Respectively, Describe Reasons Behind the Need of Social Assistance Amongst Their ClientsThe purpose of this essay was to study and compare how social workers whom administrate social assistance for adolescents and adults, respectively, describe reasons behind the need of social assistance amongst their clients. This was done due to the use of qualitative interviews with a total of six social workers. Of these six, three administrated social assistance for adolescents while the other three did the same for adults. Prior research of poverty attribution greatly inspired this essay.

Since the introduction of the European citizenship in the Maastricht treaty, social rights havetaken a back seat to the economic and political elements. Nevertheless, over the past yearssocial issues have been increasingly included on the agenda following the universalrecognition of challenges resulting from further economic integration and demographicchange. The extensive research on European social policy so far tend to focus on initiativesput forward by the European Commission, and offers little to explain the multitude of lines ofreasoning on how far EU social policy should be taken or why it still remains one of the leastdeveloped policy areas. By examining plenary debates in the European Parliament concerningfamily policy, this Bachelor thesis aims to describe the complex of problems connected to afurther development of the social dimension of the European citizenship.The analysis finds that the most imminent problems impeding an expansion of the EU familypolicy lie not only in the many clashes of opinions between advocates of the various existingwelfare models, but also in the conflicts of interests and the different levels of ambitionbetween EU institutions - most notably the Commission and the European Parliament..

Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.