This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

The freedom of establishment is a fundamental right on the internal market which enables companies to take up and pursue activity in other member states, ?host states?, in a non discriminatory way. In situations where a company wishes to use the right to establish in a host state, complications will be discovered since the member states are applying different principles for deciding the nationality of a company. Since the Treaty of the Function of the European Union recognize both principles, and both of the legal areas company law and European international private law lack harmonization regarding companies wishing to perform such a transaction, the situation today brings the possibility that such a company could be covered by the legal system of several member states, or maybe no legal system at all.The Court of Justice of the European Union has through case law contributed to make the scope of the freedom of establishment a little bit clearer but there are still difficulties regarding situations when a company wishes to transfer its seat to another member state with a change of nationality. Today?s measures, for example the SE-company, is not enough to satisfy the companies wishing to transfer their seat to another member state.

The following essay investigates emission rights accounting. Presently there are several methods through which emission rights can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other accounting methods to value their rights. This essay investigates whether there is a relationship between the company?s choice of accounting method, the key ratio number of owned emission rights/total assets, the accounting firm used and the yearly result as a sign of earnings management.Through a quantitative study based on questioners and numbers from the annual reports three hypothesis are tested.

abstract buzz marketing, the phenomena Have you ever thought about why the small French pastries called macarons suddenly became so extremely popular? Soon they were seen everywhere in the media, on every celebrity party and shortly after of course on every Swedish person?s cake dish. Could it be that a trendy it-girl happened to mention these lovely creations in her blog?What (or who) is it really that decides and controls what is popular and what is going to sell? If one individual can influence a whole group of followers it is definitely something marketers should take advantage of. One cannot any longer rely on traditional advertising, one needs to be more creative and rethink the possibilities to get through the media noise.

Companies financed through borrowed capital are allowed a tax deduction for the costs re-lated to their borrowed capital. A similar tax relief for companies financed through share-holder?s equity does not exist, why these companies are taxed higher than companies fi-nanced by borrowed capital. The result is that there is an asymmetric tax treatment of companies depending on how they are financed.The autumn of 2012, the Swedish government presents a proposal for an investor deduc-tion which seeks to equalize the above mentioned asymmetry. The proposed investor de-duction is a tax relief for investments in shares in a startup- or small company equal to 50 percent of the acquisition cost of that investment.The venture capital deduction, which in this thesis is treated as an alternative to the inves-tor deduction, is an interest-free tax credit which significate that two-thirds of the acquisi-tion cost is deductible from taxation at the time of the acquisition.

In this paper I study how the minority group Roma appears in the Swedish media. I also look at possible similarities and differences in appearance before and after the disclosure of the Roma registration by the Swedish police in September 2013. To answer my purpose with the paper I treat the following questions:How is the minority group Roma constructed in the media before and after the disclosure?In which ways are the minority group Roma expressed in the media before and after the disclosure?I am using a discourse analytic method based on theories of construction between ?them? and ?we? and the media?s impact on social constructions and identities. By analysing twenty-eight articles from a period of one month before and one month after the disclosure the result shows that there are more similarities than differences between how the Roma are described in the Swedish media.

The structural rationalization of the agricultural sector in Sweden has led to many expansive, professional companies orientated towards growth. The agricultural sector is a very capital-intense sector and is characterized by the need for large sums of capital in form of buildings, inventory and arable land. The capital need is especially large for companies who have an ambition of growth and development of the company in the near future. The study is built upon six cases that all can be categorized as large agricultural farms with a turnover exceeding 20 million Swedish crowns. The companies are located in the middle and in the south of Sweden and are in the sector of primary production with focus on dairy-, pork-, egg-, chicken-, beef-, vegetables- and grain production as well as in the business of refining milk towards consumers. The study aims to identify the motives and driving forces that lies behind the growth of a farm-based company. The agricultural companies' motive for growth is studied based on which factors that influence the ambition to grow and to what extent these factors accord to the picture given by earlier research of small companies outside the agricultural sector.

Today, companies can take advantage of mass intelligence by making use out ofcrowdsourcing. Crowdsourcing is a business model that uses the power of the collective bythe offer of a problem by means of competitions in various social media. The benefit ofcrowdsourcing is that the company gets more creative and creative solutions to the sameproblem, which would not have been possible if the company solved the problem internally.The larger mass gains an insight into the company, which in return also releases power tothe company's development. The study aims to examine the way in which citizens can beattracted to participate in the development of public transport using crowdsourcing. The studyis based on both qualitative and quantitative approach since the study has a qualitative pilotstudy.

The purpose of this study is to examine the expiration day effect on a stocks volatility due to stock option expiration, which is every third Friday in the month on Stockholm stock exchange. Volatility is the standard deviation of a stock. It measures the uncertainty about a stocks future movement. When volatility increases, the chance or probability of a stock going up or down increases. It?s a common rumor among stock traders that stock volatility tends to increase nearby expiration day.

Purpose:The purpose of this study is to improve the knowledge regarding how entrepreneurial companies act and behave in relation to human capital, by studying their decision-making process for human capital investments. Furthermore this study shall enrich the understandings for how their way of handling human capital investments might change over time along with the development, growth and aging of the company.Methodology:For this case study the authors have chosen a qualitative approach. The authors have collected the empirical data by interviewing the CEO?s of six different entrepreneurial companies. To be able to process and analyze the empirical data the authors have used various theoretical frameworks and also previous studies.Theoretical framework:The theoretical framework brings up human capital and its importance, but also its role in the entrepreneurial company.

The aim of the study is to investigate attitudes about rapists and to determine whether it is felt that they need treatment, imprisonment or a combination of the two. The study examines differences in attitudes between two different educational groups. The first group of students is comprised of those studying on programs that lead to careers working with people, whilst the other contains students who will work in business administration. The investigation also includes views on which punishment alternative the informants believed to be the most appropriate. The same differences are also investigated between gender and age.

Today, Sweden has about forty companies owned by the government. These are active on markets with variable competition. Some have been given special areas of responsibility that in a practical notion make them monopolists. The period when most public companies where formed (and with that the following subjection to competition) during the nineties and early 2000's, forced the formerly protected businesses to act on the terms of the open market. Parallel to this development the brand has for the last twenty years evolved into something great strategic importance for the business, including the business-to-businesses (B2B).

This study aims to illuminate central aspects of immigrant fathers' experience of fatherhood in Sweden, a subject that has been widely debated but has garnered scant scientific information. Three informants of Middle Eastern background were interviewed. Central aspects that surfaced during the interviews are family and the cultural/religious group as a basis for individual's lives. Thus the informants prioritize the survival of the family and group through boundary strategies, but these boundaries consists of several layers, some of which are flexible..

AbstractTitle:                                    To attract costumers attention in a advertisingfilled community- From a company view Authors:                              Kerstin Ivarson and Diana Kuttner Advisor:                              Navid Ghannad. Level:                                  Bachelor thesis in Marketing, (15 Swedish credits), Spring 2009 Key words:                          Media, media noice, communication tool, communication chanel, startling, advertising, advertisingfilled, message Question:                             How does the message from companies reach out to the customers in a advertisingfilled community? Purpose:                              To examine how the companies should use marketing to attract attention in a fast developed community and in that way reach the customers. Theoretical framework:       The theory describes the media develop and the effective parts of different media channels. How the media noice looks today and how the customers choose with emotion and needs. Methodology:                      We used a deductive approach as a starting point and after that study five different companies in border of media, advertising and event. Empirical framework:         Based on theory have we study five companies, Starcom, Picnic kommunikation AB, Klassons Mediabyrå, 7billion and Hansens. All companies are in the border of media, advertising and event. Conclusions:                       The most important of our study of marketing is to proceed from the potential customers needs because the advertising is very individual. To catch the customers attention is new, fast and effective communication channels very important.

Chronic obstructive pulmonary disease (COPD) is a chronic lung disease. The disease is the fourth leading cause of death and more than 5 percent of the adult population worldwide is affected.The aim of this study was to investigate the association between periodontitis and COPD.Search for material for the literature review was done in the medical database PubMed where the keywords were: "Chronic obstructive pulmonary disease" and "Periodontal health or periodontal disease". The result is based on twelve studies that were extracted and analyzed. The studies have investigated pocket depth, attachment loss, plaque index, bleeding on probing and bone loss. Ten studies compared a COPD group with a healthy control group, one study compared two COPD groups and one study examined a COPD group and a group with other lung diseases.Most studies found that people with COPD had a higher incidence of pocket depth, attachment loss, plaque index, bleeding on probing and bone loss.