This paper investigates decision-making under uncertainty and complexity. The focus point of the study was to investigate how organizations in Stockholm has come to a decisions on how to manage the trial implementation of a congestion tax in terms of their company cars. The study was conducted as a survey with complementary interviews with the decision makers in change of congestion tax problem. The aim of the study was to gain an understanding for the decision making processes, and how and why the companies decided as they did. The theory on which we based our study emanated from both systems theory and business economic theory on decision making.

During the last decades, brand equity has been a priority topic for both practitioners and academics. In accordance with the structural changes in the economic settings caused by the so-called "new economy", corporations being confronted with a shift on perceived business value structure from tangible assets to intangibles. On the other hand firms increasingly are adopting more responsible behaviour towards their societies. In this context, one critical question is to understand how corporate conduct may affect brand equity. The purpose of this study was to find how brand equity (BE) measurement methods embrace corporate responsibility (CR), based on a literature review.

The objective of this thesis is to examine the capital structure of Swedish small and medium sized enterprises (SMEs). Accounting data from Swedish game developers, combined with the result from a survey, is used to examine their financial conditions and capital structure decisions. We find that non-debt tax shield, firm size, growth opportunities and age are, to various extents, the determinants of capital structure in the game industry, while effective tax rate and asset structure have marginal effects. Our study also implicates that most of the existing capital structure theories can explain SMEs leverage decisions to some extent; however, some adaptation is needed to fit these theories into the SME context. Additionally, we find the existence of a financial gap in the game industry which might need efforts from both demand side and supply side to eliminate..

I diskussionen kring hur stater bör förhålla sig till varandra när främmande människor i andra stater utsätts för lidande av sin egen statsledning ställs ofta idéer om globala humanitära rättigheter, som utvecklats efter andra världskriget och förintelsen, emot normer om staters okränkbarhet och principen om att inte intervenera i andra staters interna verksamhet.Syftet med detta arbete är att undersöka i vilken utsträckning begreppet Responsibility to Prevent tillämpats i FN:s säkerhetsråds agerande under en samtida konfliktsituation, detta med bakgrund i utvecklingen av det nya tankesättet med global humanitär rätt som ett gemensamt internationellt ansvar. Arbetet behandlar teorierna solidarism, pluralism och realism.För att söka svaret på frågeställningarna används kvalitativ textanalys av skriftliga öppna källor. Insamlingen av empiriska data består av tryckt media, officiella dokument samt texter och artiklar tagna från internet.Resultatet från arbetet visar att Förenta Nationernas säkerhetsråd till viss del har agerat i enlighet med begreppet Responsibility to Prevent. Vidare redogör arbetet för att två inflytelserika, permanenta medlemmar i säkerhetsrådet har motiverat sitt ställningstagande utifrån olika synsätt på hur konflikten bör hanteras och att deras motiveringar påverkats av deras skilda synsätt på statssuveränitet och intervention.Undersökningen leder även fram till slutsatsen att vetorätten i säkerhetsrådet, under konflikten i Syrien 2011-2012, har begränsat utvecklingen och implementeringen av tankesättet att säkerheten för världens befolkning ska betraktas som ett gemensamt ansvar..

In this paper I argue that the development of innovation ideas within the financial system of scientific research might have a counterpart within the financial system of the social sciences and the arts. The ideas of innovation share a common way to evaluate science in terms of how well it can contribute to economic growth. In the past two decades a similar development can be observed within Riksbankens Jubileumsfond (RJ), one of the largest external financiers of the social sciences and the arts in Sweden. The idea of evaluating research used by the innovation ideas has grown popular within RJ, only it seems they evaluate research in terms of how well it fits into an international research community rather than how much it can contribute to economic growth as is the case within the innovation ideas. By examining the different ways of financing research that RJ has used during the last 2 decades, this paper aims to introduce a new perspective in which it is possible to understand the development within this type research funding as a part of a bigger system of development..

In this essay, I examine teachers' different approaches, responsibilities and child perspective on preschool. I discuss how important it is that we educators in preschool work together as a team about childcare and learning. Our attitudes affect the children.In the essay, I show examples of different attitude and approach to learning and the significance of the educational awareness that characterize the work of the nursery. We have different approaches and standards that are influenced by our cultural, social and ethnic backgrounds. It plays a major role in how we interpret and understand various situations in preschool.I also discuss preschool teacher's responsibility and teamwork, and how it affects children.

Purpose: We have three purposes that will answer our problem questions. Our first purpose is to identify how diversification effects for investors changed between emerging markets and developed markets in the period 1996-2010. Our second purpose is to examine the two crises, IT and financial crisis, and if the correlations between these two crises have changed. Our third purpose is to examine to what extent the Swedish stock market was influenced by other markets in the period 1996-2010, the IT and financial crisis.Methodology: The method is based on an analytic model consisting of two tools; Regression- and Correlation analysis. The Regression analysis will be used when investigating if a change in a foreign stock market affects a change on the Swedish stock market.

Families with limited financial resources risk social exclusion in today?s consumption-based society, where status and identity are tied to items like clothing, gifts and activities. Limited financial resources can therefore often lead to social isolation because consumption is central to social participation, something that can rarely be prioritized in poor families. In preschool, unclear policies on extra costs can negatively affect families. The purpose of the study was to investigate how socioeconomically vulnerable families experience and are affected by the preschool and its requirements, as well as how preschool teachers work to reduce the economic gap among families in the preschool context.

The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

Denna studie undersöker hur anställda upplever att arbetet med Corporate Social Responsibility (CSR) påverkar lärandet på arbetsplatsen. Syftet med uppsatsen är att undersöka om och hur arbetet med CSR upplevs påverka lärandet inom en organisation. Studien grundar sig på kvalitativ forskningsintervju  med fem anställda på ledningsnivå inom fem olika organisationer. De fem anställda som intervjuas arbetar alla med ansvar för CSR inom medelstora till stora organisationer som uttalat arbetar med CSR. De teoretiska utgångspunkter som används i studien är främst Per-Erik Ellströms perspektiv på lärande i arbetslivet och denna används även som ett verktyg för att analysera det insamlade datamaterialet.Genom den utförda undersökningen framgår det att CSR faktiskt påverkar lärandet inom en organisation.

Sammanfattning  ?Corporate Social Responsibility ? En kvalitativ studie kring hur lönsamhet påverkas av ett företags samhällsansvar.?Datum: 31 maj, 2013Nivå: Kandidatuppsats i företagsekonomi, 15hpInstitution: Akademin för ekonomi, samhälle och teknik, EST, Mälardalens HögskolaFörfattare: Philip dos Santos Jadidi, Winny Giang & Bljerim Sokoli.Titel: Corporate Social Responsibility ? En kvalitativ studie kring hur lönsamhet påverkas av ett företags samhällsansvar.Handledare: Jimmie RöndellNyckelord: CSR (Corporate Social Responsibility), Bostad AB Mimer, Relationer, Marknadsföring.Frågeställning: På vilket sätt är CSR lönsamt för Bostad AB Mimer?Syfte: Syftet är utvärdera hur Bostad AB Mimer arbetar med CSR inom olika verksamhetsområden för att uppnå sina kärnvärden (omtanke, nytänkande och engagemang).Metod: En kvalitativ studie baserad sju genomförda intervjuer med Bostad AB Mimers anställda och andra intressenter. Intervjuerna operationaliserades med de teorier som inhämtats från bland annat Google Scholar och LUB search, för att införskaffa god empirisk data för vidare analys och slutsats.Slutsats: De slutsatser som framkommit är att Bostad AB Mimer aktivt arbetar med CSR som genomsyrar hela deras verksamhet med medarbetare som brinner för deras arbete. Företaget tar samhällsansvar genom sina verksamhetsområden som bland annat Jobbpunkt Väst, Gröna Mimer och GrannNet. Bostad AB Mimer arbetar mycket med sociala, miljö och hållbarhetsfrågor samt olika ansvarstagande för att framstå som goda samhällsmedborgare.

Aim: The analysis model was introduced after several audit-scandals in order to enhance the confidence in the auditors? independence. Our purpose with this essay is to find out if the auditors experience that the stakeholders? confidence in their review of the financial information has increased as a result of the analysis model. We also strive to describe the function of the analysis model in order to give the reader a deeper understanding in this subject.Method: The scientific approch we have used in this essay is a qualitative survey method, in order to find out the auditors opinion and attitude regarding the analysis model and whether the stakeholders? confidence in the financial information has increased as a result of its introduction.

Companies today face more and more demands from society and stakeholders. It is no longer about just satisfying shareholders, sales and making a profit. Consumers are becoming more aware of products effects and the consequences it has on humans, our environment and the generation ahead of us. NGO:s and society request that companies take responsibility and actions toward a more sustainable business. Many investors analyze companies? sustainability regarding social and environmental issues when it comes to choosing a company to invest in.

Swedish healthcare has experienced increased economic pressure during the last decades and organizations have faced many changes. Managers and their roles in organizations have also been affected by the changes. Traditionally, managers in the healthcare sector are highly specialized doctors with a strong medical background. In the thesis, we study a big private healthcare company with an ambition to lead the development in the sector. In order to accomplish its goal, the company is trying to change the organization of managers.

Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE13E, spring semester 2014Title: Capital budgeting in Municipal-real estate companies - A study of the law of public housing company impact on capital budgeting.Authors: Axel Erlandsson, Caroline Hellman and Niklas LundqvistTutor: Anders JerrelingBackground: Municipal owned real estate companies  has in the past been obliged to take responsibility for providing housing to Swedish municipal inhabitants. Municipal owned real estate company?s has in the past been prohibited to act in profit purpose. In January 2011 the previous law of public housing was replaced with the new law on public municipal housing companies. The municipality may not provide the municipal owned company with any financial advantages against a private owned real estate company.