Purpose: Corporations today see a greater responsibility towards society regarding the environmental impact of their actions, using available transportation options that are more eco-friendly can reduce this impact significantly. Martinsen and Björklund (2012) identifies a set of gaps between supply and demand of green logistics services. This paper aims to address what it is that affects the demand for these alternative solutions and what could be done to increase the usage of them, thereby decreasing this gap.Design/methodology/approach: A quantitative study with six Logistics Service Providers (LSP) and 24 companies that purchase transportation services, all operating in Sweden. Data is collected through semi-structured telephone interviews with people responsible for the purchasing of transports as well as key account managers within the service providing companies.Findings: Just as the LSP?s interviewed in this paper thought, the main focus of the transport buying companies are the costs.

Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.

Title: CSR and profitability in three dimensions ? practical examples, Economic Value Added and previous researchAuthors: Linda-Marie Emilsson & Martina Classon Subject: Business AdministrationDate: 2011-05-26Mentor: Krister BredmarProblem description: Scientists have for a very long time disagreed about whether or not companies should work with Corporate Social Responsibility (CSR) and if there is any correlation between CSR and profitability. There are mainly three different views according the correlation: CSR have a neutral impact on financial performance, CSR have a positive impact on profitability and CSR have a negative impact on profitability. One of the reasons behind the disagreement is the complexity measuring CSR. Scientist claims that EVA is a measure that can be used to measure the correlation between CSR and profitability.        Purpose: The intention with our essay is to find out if there is any correlation between CSR and profitability.

BakgrundDynamate Industrial Services (DIS) är en organisation som levererar tjänster till produktions- och tillverkningsindustrin. De arbetar inte uttalat med innovation men intresset och vetskapen om dess relevans för organisationens överlevnad i dagens ekonomiska samhälle ligger till grund för det här examensprojektet.ProblemformuleringUtmaningen är att identifiera och visa kopplingar till teorier om innovation och vilka konkurrensfördelar de ger. På så vis kan DIS uttalat utveckla innovationsarbetet och stå sig bättre på marknaden.SyfteHuvudsyftet med examensprojektet är att tydliggöra de interna processerna på DIS som potentiellt faller inom ramen för innovation och eventuellt ge förbättringsförslag kopplade till innovation. Syftet kopplat till lärandemålen är också att få kunskap och förståelse för innovativa processer och hur dessa tar sig uttryck i arbetslivet.MetodDet empiriska materialet i examensprojektet inhämtades genom en kreativ övning samt fem semistrukturerade intervjuer. Den empiriska informationen har därefter vägts mot den teori som selekterats och är av relevans för denna typ av studie.

2009 beslutade det europeiska fotbollsförbundet UEFA att införa regelverket Financial Fair Play Regulations, för att förbättra fotbollens ekonomiska hälsa. Detta som en följd av en allt mer ansvarslös och irrationell pengahantering bland europeiska fotbollsklubbar, med stora underskott och försenade betalningar som konsekvens. Ett avsnitt i regelverket berör de så kallade ?break-even?-kraven, som sätter begränsningar för hur stora underskott klubbar får visa upp. I vår uppsats har syftet varit att utreda huruvida ?break-even?-kraven är att anse som förenliga med EU-rättsliga konkurrensregler, specifikt art. 101.1 FEUF.

The aim of this MA thesis is to examine how users regard and receive the services offered by a specific public library. We also examine what the conception of service means to the users and how they perceive this service being offered by the library. We look upon if and to what extent the service conception depends on contact with the library staff. The methods used are qualitative interviews and analyses of documents directing the library activities. The public library we have examined in this respect is the public library of Västerås.

This thesis studies whether private equity owned firms within the Swedish welfare sector distinguish themselves in terms of tax planning and short-termism from a control group consisting of other privately owned welfare firms. For the first time, the comparison is made on the entire welfare sector, between 14 matched pairs within education, health care and elderly care. We use financial metrics associated with tax planning and short-termism in sign tests to examine whether the private equity owned firms differ from our control group. The financial metrics tested are actual and paid tax rates, level of interest, book-tax gap, investments, personnel expenses per employee, and cash earnings. We find that the private equity owned firms in terms of tax planning only differ in the level of interest, while no notable differences are found in terms of short-termism..

Background: The debate about environment, labor conditions and aid to developing countries has the last years been a much discussed subject The pressure on the companies to live up to their responsibility is beginning to be noticed in the market.Purpose: To find out if a retail company investing in Corporate Social Responsibility thereby direct can effect it?s stock value. Using interviews to investigate if and how stock analysts and corporate finance professionals valuate a company?s CSR initiatives.Theoretical perspective: The description of CSR is leading to the main theory, The Brand Value Change, and the Market Hypothesis. Additionally a theory of the Consumer Buying Process and CAPM-model about financial risks is presented.Method: An event study of 30 companies to investigate if there is any change in their stock values and interviews with three professionals from the financial sector to find out about their attitude to CSR.

During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.

Investor Relations is a function used by companies to compete for capital by creating relations with investors. It is a young function, earlier practiced by the same people who had responsible for exercising the Public Relations.Investor Relations has evolved a great deal lately but there are still no concrete theories behind the function. The aim though is clear and there are literature explaining how to practice the different parts. The most research within Investor Relations uses the theory of Relationship Marketing. Lately the two authors Hägg and Preiholt have started to examine what they call Financial Marketing since Investor Relations is about relations between actors on financial markets primarily.In this paper, we examine the aspect of information in Investor Relations.

According to Nosti (2012) banks target youths to find new customers by giving them special offers such as debit cards from a relatively early age. However, Moschis and Churchill (1979) point out that age can affect the level of knowledge in the consumer. Therefore, this essay focuses on youths as consumers. Specifically, youths? awareness of security risks in using bank tools such as debit cards or internet banks was studied.

Background: An accountant is supposed to secure that the information from a company is true and fair. Recently consulting, or giving advice, has grown to be a major part of an accountants daily work particularly in smaller companies which may have insufficient financial competence themselves. This means that an accountant occupies two parts, as an independent reviewer and as an initiated advisor, which have caused controversy. Purpose: The purpose is to outline and explain how the accountants and audit customers regard an eventual discrepancy between performing the audit and consulting, and to give suggestions how to manage this. The purpose is also to define what customers perceive as quality in consulting an auditor.

AbstractProblem: This thesis was made by a commission from Svensk Logistikanalys AB (SLA). SLA is a relatively new firm who is working as a freight broker for firms that wants to lower their freight costs. SLA contacted Jönköpings international business school because they experienced a problem with too many firms, that had SLA?s concept introduced to them, but turned down their services. On the basis of this, following purpose of the report has been stated.Purpose: In this thesis we will study companies that have said no to the services of SLA.

During the last two decades, temporary staffing has been the fastest growing industry in Sweden. The latest development within this industry is the integration of third-party providers of temporary staffing. Client organizations outsource the process of recruiting temporary workers to intermediaries with procurement management expertise. The concept is called Vendor Management Services (VMS) and aims to standardize decision-making and lower costs through improved efficiency. However, studies have shown that VMS intermediary functions have negative impact on placement matching.

The aim of this study was to examine the perceptions within social services regarding men who are victims of domestic violence based on how gender, sexuality, masculinity and victimhood was constructed in the social workers' statements. Eight qualitative interviews were conducted with nine social workers who work within the social services and meet people who are victims of domestic violence. A social constructionist scientific approach has permeated the study and theories of gender, heteronormativity, masculinity and the ideal victim has served as the study?s theoretical views. The results of the study showed that some of the social workers ascribed men specific characteristics such as strength and fearlessness.