Corporate Social Responsibility is a concept whereby companies integrate social and environmental concerns into their core business and in their interaction with stakeholders on a voluntarily basis. The purpose with our thesis is to study how Swedish insurance companies work with Corporate Social Responsibility and to analyse the underlying strategies of the companies? social, environmental and economical activities. We will analyse where, how and for whom value can be created with CSR. Where does the value creation take place, how can it be created through these activities and who will benefit from Corporate Social Responsibility? Theories point out that companies need to assemble and value the total package of benefits to be able to create successful corporate initiatives.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

The social dimension in the EU, explored through the document texts of the Treaty of Rome, the Lisbon Strategy, the Social Policy Agenda and the Swedish Strategy ReportThis paper explores the social dimension of EU social policy, except the aspects of the economic and labour market. The EU documents reveal an underlying line of thought stemming from the alignment of the six founding countries, spearheaded by France, with the conservative corporatist welfare model. As one of four European welfare models, the conservative corporatist model emphasises labour market issues, corporate social responsibility and the subsidiarity principle in EU social policy. It also influences how the texts define the terms social, social policy and social exclusion. The definitions determine how policymakers combat problems such as social exclusion and identify the policy issues to be included in EU social policy.The Swedish Strategy shows how the country is responding to the objectives that it has been assigned by the EU and how it plans to attain them.

This study is about the child?s perspective when it comes to work with financial assistance. The purpose of the study was partly to describe how social workers regard the child?s perspective in their work with financial assistance and partly to look into whether they impose a child?s perspective in their practical work. To fulfill this purpose the authors used a quantitative method and sent out a web based survey to all the social workers actively working with financial assistance in Stockholm town.

The main purpose is to illuminate how a company links certain values to its brand in an effort to achieve a competitive position. We have done this by studying the government owned company Svenska Spel and its entrance on the netpokermarket. With Corporate Social Responsibility as a guidance for the company they wanted to offer Swedish gamblers an alternative to the, often morally dubious, international actors. Our thesis has taken an internal (corporate) as well as an external (consumer) perspective on the result of this strive. Our conclusions are that although Svenska Spel is successfully integrating social responsibility into their netpokerbusiness, they are facing a difficulty in making the consumer fully appreciate it.

The purpose of the study is to see differences and development of two institutions for social care (work science) in two countries - the University of Lodz, Polen, and the University of Lund, Sweden.The central question is, if there is any convergence between these Institutions for Social care.The method has been to use both earlier research and to have two interviews. I did interviews with two professors working at two Universities, one with professor Ewa Marynowicz-Hetka at Lodz University and the other with professor Hans Swärd at the University of Lund. I started to study relevant literature and took part of secondary material in both countries.The main result of this study is that some convergence tendencies between those two trainings exist. All of them have connection with international cooperation. There are also same forces that stopped those tendencies; one of them is tradition on institutions..

The aim of this paper was to examine how social workers' comprehension of the need of financial aid exists in, and is influated by, the organisation they work in. To investigate this, we asked ourself questions concerning how the social worker view the way that the finicial aid-system and work surrounding it is formed, whether the social worker's understanding of the need of financial aid co-exists with the percieved common understanding of the work place (do the understandings coincide, do the social worker adjust his or her understanding or is it possible to have a separate understanding), whether the social worker feel that he or she have discretion to influence the organisation and how possible conflicts between different views are handled. We felt that a qualitative method would best help us answer these questions. We therefore interviewed seven social workers working in the same organisation. We then looked at our material from an organisational theory perspective, focusing on the individual in the organisation.We found that the social workers were socialised into the organisation and adapted the norms and values that existed there.

The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).

The purpose of this study is to examine in what way a strong corporate culture can have an effect on the ways that individuals perceive their own identity based on different social aspects, thereby meaning the influence of personalities in relation to the environment. In this essay I have used the theory of employer branding in an analysis of the corporate culture at Ikea Barkarby, with the purpose to answer the following questions: How does the relation between the employee and the corporate culture appear from an identity perspective, i.e can an individual?s identity be affected by the influence of a strong corporate culture? If the corporate culture has an influence on the individual?s identity, what rhetorical tools are part of this? How can the surrounding corporate cultures possibly influence the employee?s process of becoming a part of the corporate culture? The method of research that was used in this study is a framing analysis and a semistructured interview method. In the discussion of the influence of social environment on identity I have used the rhetorical term doxa. The material that was examined was an advertisement for employment from the Ikea Barkarby website as well as the response from my interviews of some of the employees.The result of the analysis shows that it is possible for an individual to negotiate with himself about his identity in relation to the actual situation and environment, meaning a possible transformation of the individual?s behavior in different social contexts, in this example the corporate culture at work.

Introduction: The concept of CSR was first coined in the 1950?s and refers to corporate vol-untary work to contribute to a sustainable society. In Sweden, companies within the finance sector are among the worst when it comes to implementing CSR in their daily work. The debate on whether companies should engage in CSR activities or not, is extremely relevant nowadays. Right now we are facing a time where the demand on companies to take their social responsi-bility becomes more intensified.

During the last decades major changes has occurred at the financial markets, meaning an increasing supply and a greater variation of financial instruments. The saving habits of the Swedish people have gone from traditional bank deposits to investments in equities, funds and bonds. All this together with the great rise in the stock market at the late 90?s has brought words like risk and return up-to-date, and is the background to the development of a new law concerning financial advising which come into force the 1th of July 2004. The contents of the thesis can be described as three bricks, representing the survey questions.

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

The purpose of this paper is to examine the image of the Titanic disaster in two Swedish newspapers reports of the disaster. By analysing various newspapers reporting of the disaster, we wish to investigate whether there are differences in reporting of gender and class in order to say something about the contemporary outlook and the prevailing social beliefs.The source material that the study is based upon comes from the Swedish newspapers Aftonbladet and Svenska Dagbladet and their reports from the 15 April to the 30 April 1912 and the reporting from the time of the sea-hearings completion (22 May and 31 July 1912).The study finds that news reporting follows the same standards, however, are different in style of performance because of the newspapers' differing positions.The study finds that a distinction is made between the reporting of men's and women's behaviour. Whether a man followed or violated norms leads him criticized or praised in the newspapers. Women's behaviour is hailed independent if they followed the standard of what was feminine or masculine behaviour in a disaster.The study also finds that a distinction is made between passengers of the various classes in the reporting. The majority of reports concerning individuals in the First Class are in positive terms.

Managing credit risk might be the single most important business area for any commercial bank. The assessment of "good" and "bad" corporate clients is a important task for a creditor. A bad debtor is a corporate client with hardships in meeting the continous claims (interest payments) that a creditor requires. One way of evaluating or separating a "bad" client from a "good" client is to assess the propensity for the client to file for bankruptcy. This thesis examines 226 firms in the Swedsh market in the quest of predicting corporate bankruptcy.