A wish for a higher standard of living has driven the rate of consumption in Sweden. Mainfocus in business is on a higher growth and profitability where some companies use a lowprice strategy to win competitive advantage. The positive consumption pattern spiral is oftendiscussed in media, while criticism is limited and often refers to the environment. In order toreduce our ecological footprint we should consume more sustainably. More and morecompanies implement CSR (Corporate Social Responsibility) in their business strategy tobecome more sustainable.

AbstractThe purpose of this essay was to investigate what thoughts children in preschool and preschool class have about friendship. We also want to investigate what characteristics and which strategies they look for in friendship relationships.  To perform this study we used the following questions as a starting point. Which characteristics do children see as attractive in their cultures?How are friendship relationships affected in different contexts?Can one see a difference in the most important characteristics and strategies between the children in preschool and the children in preschool class? To answer our questions and to reach our purpose we have held group interviews with children in preschool and in preschool class.  We have, in our study, used published scientific literature to get an understanding of what has been presented in relation to this topic in the past.The result shows that the children in preschool and preschool class do differ in certain aspects but also have some similarities on ideas about friendship. Both preschool children and the children in the preschool class are highly competent and skilled at integrating with other children. What divides them is their ways to plan their friendship.

In the last years people has become more aware of issues regarding corporate social responsibility. This has led to a more thorough control of big multinational companies, which are often held account of violating social, ethical and environmental values. The term most often used for this is corporate social responsibility (CSR). H&M is a Swedish multinational company and the concept of H&M is fashion to a low price. The material most often used in producing clothes is cotton.

As of 1 July 2008 the revised Swedish Code of Corporate Governance applies to all Swedish companies whose shares are traded on a regulated market in Sweden. The purpose of this thesis is to investigate whether the introduction of the revised Code has affected the disclosure practice among Swedish companies. We investigate a sample of 43 small and mid cap companies listed on the OMXS Exchange that has previously not been covered by the regulation. We develop a disclosure index, measuring the disclosure level in annual reports before and after the introduction of the Code. The results from the study show that disclosure level has not increased after the introduction of the Code.

Enligt kritisk rasteori är rasism en struktur som genomsyrar hela samhället och upprätthålls av vardagsrasism. Föreliggande studie syftar därför till att undersöka vita barns uppfattningar om "ras" i homogent vita förskolor i Sverige samt hur dessa kan påverkas genom bilderböcker. "Ras" ses här som en förändringsbar social struktur som kategoriserar in (rasifierar) folk utifrån fysiska attribut och föreställningar om agerande och egenskaper utifrån dessa. Utifrån fenomenografiskt förhållningssätt görs studien på 10 barn uppdelade på två grupper genom att läsa sex bilderböcker med rasifierade huvudroller under fyra veckor. De tekniker som används är fokusgrupp, i form av bokprat, och experimentorienterad bildspråksteknik.

K3-regelverket har ännu inte införts. Det finns därför många frågor kring regelverket, framförallt inom fastighetsbranschen. Två av de största förändringarna i och med K3-regelverket är kraven på komponentavskrivning och upplysning om verkligt värde för förvaltningsfastigheter. Syftet med denna uppsats är att erhålla insikt i och förståelse om hur fastighetsbolag som skall tillämpa K3-regelverket, ser på detta regelverk och hur de tror att de kommer att påverkas av det i samband med införandet av detta.I studien används en induktiv ansats. Det är ett relativt komplext problem som undersöks, och därför används en kvalitativ undersökningsmetodik genom personliga intervjuer.

This study focuses on the Nordic model of Extended Collective Licenses (ECL) and how this model can be used in the process of digitalising and publishing archival material such as photos, letters, maps or films. The question that this study aims to deal with is what advantages, and disadvantages, there are for archives and copyright holders when an ECL is being used. To help answering this question the ?theory of the knowledge commons? has been applied. The research question has been answered through a text analysis based on legal texts including Swedish law.

Concurrently with higher demands on comparability between companies, all Swedish listed parent companies are guilty to apply international accounting standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial instruments. The purpose of this thesis is to study differences in the interpretation of IFRS 7 Financial instruments: Disclosures between Swedish life insurance companies, problems ? if any ? that associate with the recommendation, the recommendation?s effect on accounting and the attitudes towards IFRS amongst the Swedish life insurance companies.

The topic of interest is why Swedish unemployment after OPEC - 1 remained exceptionally low, compared to the OECD average. The object of study is the evolution of welfare institutions, like the Rehn ? Meidner model, after WWII, and the aim is to explore why the institution of solidaristic wage bargaining collapsed coming the nineties. Deployed theoretical perspectives are how domestic institutions determine a country's adaptation to alterations of the international economic system. However, equally important are how policy objectives, like full employment, becomes institutionalized and therefore guides the actions undertaken.

Millions of animals are annually affected by human activities; in the food industry, zoos and animal shows, clothes and shoes production, furniture and pharmaceutical industry, research, as well as pet and sports animal industry. Companies working with Corporate Social Responsibility, CSR, have become more common and within this area there are great possibilities for companies to work with animal welfare. In this study five companies were interviewed and 27 companies participated in a survey regarding CSR and animal welfare. The aim of this study was to investigate opinion and approach among companies towards implementing animal welfare as a part of their work with CSR. Furthermore the aim of the study was to investigate how companies may implement animal welfare. The result showed that the vast majority of the companies participating in the study works with CSR and the main part of the companies also answered that they have implemented animal welfare. The way of working with animal welfare varied among the participants; e.g.

Corporate Storytelling är ett relativt nytt begrepp inom marknadsföringsområdet. Mycket kortfattat kan det förklaras som en teknik där företag använder sig av berättelser för att förpacka varumärkets värderingar på ett fängslande sätt. På så sätt hoppas företaget väcka engagemang och intresse hos konsumenten samt få åhöraren att föra budskapet vidare. Corporate Storytelling är svårt att kvantifiera, då alla företag och deras berättelser är unika. Därför har vi valt att selektera en specifik grupp företag ? Sveriges kungliga hovleverantörer.

In organizations today Corporate Social Responsibility (CSR) is becoming a common means to try to gain legitimacy and credibility for their business. A successful CSR strategy has the potential to generate positive outcomes for a company and reaching out to stakeholders about the corporation?s contribution in the field is an important part of the work. In this study I examine how the employees at Max Hamburgare receive the corporation?s efforts within sustainability, how it is perceived and what this means to the employees.

Detta arbete handlar om hur teorier om offentlig gestaltning av bostadsgårdar, miljöpsykologi och corporate garden kan hjälpa till med verktyg för gestaltningen av en trädgård med flera funktioner; näringsverksamhet i form av Hotell- och Restaurangrörelse samt privat boende.Litteraturstudier genomfördes i ovan nämnda områden och ägarnas önskemål samlades in via enkät, mail korrespondens och samtal vid besök på platsen. Då noterades även platsens förutsättningar och de delar av tomten som skulle gestaltas mättes upp.Den samlade informationen har sedan resulterat i ett designförslag som omfattar fem platser i trädgården. Dessa platser representerar områden som betecknas som privata, halvprivata, halvoffentliga samt en del som representerar en corporate garden..

Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

The purpose of this study is to examine modern constructions of Jane Austens work in films and in books on history of literature. The theoretical framework contains sociology of literature, cultural studies and film theory. I compared Jane Austens books Emma, Pride and prejudice and Sense and sensibility with three film versions from recent years. In the books on history of literature I studied, I found three different attitudes towards history of literature, which also influenced the interpretation of Austens novels. The stories in Austens books and in the films are similar.