The purpose of our essay is to find out if there are any strategies for profit transactions in a group. To realise our purpose we conducted two case studies with interviews. But we can not draw any general conclusions.To conduct the research we had to build a theory. In this theory we found motives to do profit transactions and how to do it. We also thought that there had to be some conflicts between the motives and the manager´s interests.In our analysis we found that financing the dividend was a strong reason to make profit transactions between companies in the group.

Syfte: Att undersöka och analysera de möjligheter som den fristående herrmodebutiken har för att skapa innovativa konkurrensfördelar. Vår förhoppning är att denna undersökning ska utmynna i ett antal alternativ för hur herrmodebutiker kan positionera sig för ökad konkurrenskraft. Metod: Uppsatsen utgår från en abduktiv ansats, med utgångspunkt från Blue Ocean Strategy som ett operationellt ramverk. Teoretiska perspektiv: Vi har använt oss av Blue Ocean Strategy som ett ramverk och kompletterat med teorier kring service och samarbeten. Empiriska perspektiv: Vår empiri har vi erhållit genom 17 butiksenkäter, en semistrukturerad intervju med en herrmodebutik samt 90 kundenkäter.

The purpose of this thesis is to examine the identity, competences and professional development of corporate librarians. I have done an empirical study based on semi structured interviews with 11 information professionals who were working at Astra Zeneca at the time of the re-organizations of the company in 2009 which ultimately led to the closing of the libraries. I have also examined the views on competences and professional development of librarians in general, both in Sweden and in Denmark. I have used Thomas Brante?s theories on profession types as well as Anders Ørom?s theories on librarian identities as my theoretical framework.

Organising knowledge in a corporate environment : a case study at the development departments of Ecophon ABThe purpose of this master's thesis is to investigate how three development departments of a technical firm could organise their collection of documents and information resources to improve their management of information. Three sets of questions have been posed: 1) How does the target group of engineers deal with information, and what problems can be identified in this process? 2) What does their collection of resources consist of, how is it organised, and what problems are apparent? 3) How can principles of knowledge organisation be applied in a corporate environment?The investigation has been carried out as a case study. Three main methods of collecting empirical data have been used: surveys, unstructured interviews and collection observations. The results of the study have highlighted three major problem areas: the collection's lack of structure and searchability, the absence of policy regarding how employers should deal with information, and the inadequate knowledge among staff on how to search for, use and disseminate information.By looking at previous research on knowledge organisation, we have been able to draw conclusions regarding how the target group could organise and manage its information and knowledge in order to achieve greater efficiency in dealing with information and carrying out work tasks.

The purpose of this thesis is to gain a deeper understanding about why Swedish banks choose to work and report CSR and also analyze differences and similarities between two banks.Research question: Why do Swedish companies within the financial sector choose to report and work with Corporate Social Responsibility?The major incentives to work and report CSR are because it benefits bank´s businesses, which is driven by stakeholders. Stakeholder pressure is also an important incentive, especially pressure from customers and employees. The incentives that differed between the two banks were morality of the business leader, society and the priority of stakeholders. The incentives that we could not support were guidelines and competitors-.

The Swedish government has set up 16 environmental goals for Sweden to achieve. One ofthem is ?Living forests?, which is the foundation for the ?National strategy for the formalprotection of forests?. The ?National strategy? puts the private forest owner at the centre ofattention in order to achieve the environmental goal ?Living forests?.

The problem area was identified due to the fact that research within internal audit is fragmented and insufficient, simultaneously to internal audit becoming more common in the public debate. Crises and scandals in companies such as Enron in the US and Skandia in Sweden have resulted in new regulations regarding how companies should be governed. These regulations have been established in Sarbanes Oxley Act (SOX) in the US, and in Sweden the Swedish code for corporate governance will be implemented in 2005. The regulations imply that companies must provide sound internal control and to accomplish that, companies should have an auditing and consulting internal audit function. The Swedish code for corporate governance denotes that companies can decide to comply or explain why the code is not complied.

AbstractBackgroundEvery company has some kind of employee turnover and we can tell that som business has higher employee turnover than other business. Employee turnover is individual for all companies but in companies that is in the same business simularities can be seen. The employee turnover in the line of business hotel, merchandise trade and restaurants was according to Confederation of Swedish Enterprise closer to 40 % during the period of 2006-2007 and close to the business with highest turnover, the service sector. This is comparable to the buildning activity that with it?s 22 % is one of the business with lowest turnover.

With the introduction of the Swedish Code for Corporate Governance in December 2004, most companies listed on the major Swedish stock exchanges were required to have a nomination committee responsible for, among other things, evaluating the incumbent board and nominating new candidates. This master thesis aims at analyzing the effects of these nomination committees on institutional investors in their corporate governance, through a qualitative study of 13 interviews. We have found that institutional investors have become more active through their participation in nomination committees and that they have gained more influence over the companies in which they own shares. We believe that in reality nomination committees have more influence over the selection of the board than was intended when the Swedish Code was written..

Syftet med denna undersökning är att finna en möjlig förklaring till hur det teoretiska området angående corporate social responsibility har utvecklats i ett tidsperspektiv. Uppsatsen undersöker hur definitionen av CSR växt fram och vad definition har påverkats utav. Det andra som studerades var hur ämnet CSR har växt fram. Ser CSR likadant ut idag som det gjorde för femtio år sedan eller hur har det utvecklats?För att göra denna studie, används följande metod.

Until recently the Danish government was hesitant about whether investments in climate and energy policies were the right strategy for Denmark. Today the Danish government argues that during the forthcoming climate conference in Copenhagen in 2009 (COP15), the world's countries must agree upon ambitious climate objectives. Denmark is together with EU-27 aiming at an ambitious climate agreement. This thesis intends to contribute with an understanding of why Denmark, both politically and economically, invests profound resources into committing the world's countries to a climate agreement. The study uses both a neoliberal institutionalism and a constructivist theory in analyzing the Danish engagement.

This paper describes and develops a trade off model of optimal capital structure by Bradley et al. (1984). The model is then tested to examine how changes in corporate tax rates affect the optimal capital structure of firms. Based on theoretical implications of the model, four hypotheses are derived stating that firms? optimal debt-to-value ratio is (1) negatively related to financial distress costs, (2) negatively related to non-debt tax shields, (3) negatively related to firm volatility and (4) positively related to the corporate tax rate.

Today, there is no uniform definition of what an ethical fund is. Fund management companies choose themselves what they believe is ethical and not. The lack of the definition makes it difficult for consumers to understand why these funds are special compared to other funds. The purpose of this study is to examine three Swedish companies; KPA Pension, Swedbank Robur and Folksam, to obtain a clearer picture of the concept ethical funds and its definition. The study describes each company's view of Ethics and how they may affect other companies to work for a more sustainable world.

The environmental situation is becoming increasingly critical. The energy sector and other industries have a big impact on our climate and the public is raising their voice for companies to admit their responsibility towards the environment and society. Companies engage in corporate social responsibility (CSR) and happily disclose their responsible performance in annual reports. But what messages are they conveying in their CSR-reporting, and what attitudes towards CSR can be found underneath the explicit content? The aim of this study is to discover which discourses exist in CSR-reports from Swedish energy companies, and how these discourses operate.

The purpose of this paper was to examine the potential presence of a relationship between the quality of corporate financial disclosure and the volatility in stock price in the Swedish market. This was carried out by investigating the hypothesis that an accurate annual report with high information quality results in a decrease in volatility. Previous studies have been done with this approach and in some cases the above stated hypothesis was found to be true. Thus, in the absence of a perfect efficient market the level of information quality may to some extent explain the volatility in stock price. However, the result of our study gave no evidence in support of this hypothesis.