Datum: 2009-06-02Nivå: Magisteruppsats i ekonomistyrning, 15 hpFörfattare: Peter Forsberg och Per ErikssonHandledare: Esbjörn SegelodTitel: Corporate Social Responsibility och hållbarhetsredovisning i tre svenska företagProblem: Vilket CSR-arbete har Atlas Copco, Vattenfall och ICA idag och hur redovisas resultatet? Har de skett några förändringar i vad bolagen redovisar idag i sina hållbarhetsredovisningar jämfört med 2005?Syfte: Syftet med denna uppsats är att undersöka hur Atlas Copco, ICA och Vattenfall arbetar med CSR idag och hur deras hållbarhetsredovisningar presenteras 2008 jämfört med 2005.Metod: För att genomföra undersökningen har vi valt att intervju de tre företagen, granska deras hållbarhetsredovisningar från 2005 respektive 2008 och studerat litteratur.  Resultat: Resultat vi kom fram till är att arbetet är organiserat på olika sätt men gemensamt för bolagen är att många har CSR-frågor som en del i sitt arbete och att det rapporteras in och sammanställas. Alla tre bolagen har förbättrat sin presentation av hållbarhetsredovisningarna, exempelvis har strukturen blivit tydligare i de nyare rapporterna. Jämfört med 2005 har två av tre bolag utökat sin rapportering av prestandaindikatorer trots att dessa totalt har minskat sedan övergången från Guidelines 2002 till nya G3.

Tidigare forskning har undersökt effekterna av etiskt ledarskap på redovisningsbeslut och etiska riktlinjers allmänna påverkan, men vi saknar forskning kring variablernas gemensamma påverkan på redovisningsbeslut, vilket är syftet med detta arbete. Arbetet undersöker vilken effekt etiskt ledarskap och etiska riktlinjer har när en redovisningskonsult ställs inför en komplicerad redovisningsfråga. Variablerna undersöks både individuellt och tillsammans. En enkätundersökning genomfördes bland auktoriserade redovisningskonsulter i Sverige och 142 respondenter deltog. Studien tyder på att det finns ett gemensamt inflytande av etiskt ledarskap och etiska riktlinjer på etiskt laddade redovisningsbeslut.

The Swedish Armed Forces is a public institution and consequently obliged to follow Swedish and international legislation. Thus, they are subjected to contrarious demands from different actors operating in its high-technological and high-institutional environment: to be a legitimate institution and at the same time operate with a high level of efficiency. This thesis is conducted with the aim of investigating whether The Swedish Armed Forces' steering document for gender equality is used to achieve visible and quantifiable results or if the document constitute a medium for reverberating legitimacy. To answer the research question, we applied a critical discourse analysis on the relevant documents and on the conducted semi-constructed interviews with members from different levels and positions in the organizational hierarchy. Subsequently, we came to the conclusion that the Swedish Armed Forces manage the demands for efficiency and legitimacy, which are forced upon them from the technological and institutional environment, by talking about them.

The purpose with this essay is to find out the role of mythology in history in Swedish elementary schools to day. The questions I used to fulfill the purpose in my essay are these: How is the relationship between the school subject history and northern mythology, (what is myth, what is history) how does history and myth being linked together? And How is the practical use of northern mythology shaped in to days school, How does the teacher form the education in northern mythology and what controls it? The method I used was an interview, a case study and a literature study, based on the didactical questions how, why and what.The mythology is motivated by the guidelines and goals, set up by the Swedish government, and is supposed to give the student history knowledge and thereby help the student to build up their identity. It is also supposed to give knowledge about the Swedish and Nordic cultural heritage. The role the mythology has is to support the history education.According to the interview in this essay the northern mythology is given a central place in the education in the Swedish elementary school today.

Tile covered bathrooms require a wellexecuted waterproofing in order toprotect the underlying construction frommoisture. Länsforsakringar Uppsala paysannually out millions in insurance fordamages related to poor waterproofedbathrooms. In recent years, SP (SwedishNational Testing and Research Institute)investigated and researchedwaterproofing products, resulting ingreater shortcomings of product defectsthan expected.This report raises the problemsconcerning waterproofing and discusseswhy they occur. By studying productinstructions and insurance cases anddamage reports provided byLänsforsakringar, the most commonproblems concerning bathroomwaterproofing where concluded. Animportant part of the report was tofind out the actual cause to whywaterproofing damages occur.The results of the survey indicate thata common cause of water damage usuallyis related to poor productinstallations.

The purpose of my study was to explore how preschool educators in Kenya look at children's influence on teaching. Researchers have argued that the formal educational system in Kenya today is a remnant of its days as a colony when people were expected to blindly follow rules without questioning them. I have used qualitative interviews as a method in order get the most concrete understanding of educators? views on the influence from children. The educators I interviewed were based at a school I visited in Kenya.

Background: Nerve mobilisation is a controversial subject which has undergone great development in recent decades. Nerve mobilisation is based on a concept of both examination and treatment of the nervous system. Purpose: To study nerve mobilisation as a treatment in physical therapy with emphasis on evidence regarding the method. Method: A literature review. The search was made through the databases: PubMed/Medline, Academic search, PEDro and CINAHL/webspirs.

In past decades information technology has changed the conditions of organizations, not at least within the industry. Advanced IT systems have become a fact in order to cope with rapid changes in the market and to effectively manage an organization?s knowledge. When organizations became more flexible and customized expectations from customers and stakeholders also become higher. These expectations and guidelines are documented in a company?s management system, which can be designed differently depending on what standards the company chooses to implement.

Companies and organizations need to take care of their employees? creative ability. This report gives some examples of work situations that support or prevent creativity. The purpose with this report is to investigate the link between people at work and creativity.It was necessary to delimitate the area and decide which sources to be investigated and presented in the report. The main topic is on sources of creativity, but as more organizations seem to introduce efficiency thinking according to Börnfelt (2009), the interaction between efficiency and creativity is also presented.In this report theory is compared to industrial designers? opinions on creativity.

This report describes the work process to an interactive movie addressed to children with neurodevelopmental disabilities, where Jippieserien is the client. The aim is to explore how multimodal media can convey Jippieseriens message to children with neurodevelopmental disabilities and their parents, by taking the users needs into account.It is important to focus on the people who will use the system when designing interactive systems. This project is therefore using the designprocess human-centered design for interactive systems. The process includes four basic elements and provides guidelines for user-centered design. These parts are analysis, prototyping, implementation, and evaluation (Johansson.

Mind-mindedness refers to the mother?s ability to treat her child as an individual with a mental life of his or her own. In the present study, the purpose is to investigate the relationship between the amount of mind-related comments the mother produces when the child is 9 months of age and the child?s development in language and communication at the age of 15 months. The hypothesis is that the amount of mind-related comments the mother produces has a positive affect on the child?s language abilities as well as his or her ability to initiate joint attention.

Background: Ambiguity and confusion of ideas within the area of social responsibility have led to that companies not really know how to work with these types of questions. One way for companies to deal with their social responsibility is to affiliate to an initiative that exists and through this show their standpoint. One of these is Globalt Ansvar, a Swedish governmental initiative that is based on Global Compact?s principles and the guidelines of OECD. What does it mean for the companies when showing their point of view? Is this a way to gain legitimacy?Purpose: The purpose with the thesis is to judge if organisations? work with Corporate Social Responsibility gains more legitimacy by affiliating to Globalt Ansvar.Research method: A survey made through telephone interviews with representatives from all of the fifteen Swedish companies which today are affiliated to Globalt Ansvar.Conclusions: In order to give the affiliated companies more legitimacy, Globalt Ansvar has to be a legitimate initiative.

The aim of this literature review was to elucidate how suicidal and self-harming patients should be treated and cared for, mainly in the acute phase in somatic care. Searches were conducted in databases with relevant keywords. Qualitative and quantitative articles were included, would not be more than 20 years, be written in Swedish or English, and match the aim of the study. Results showed that nurses and patients felt that the treatment would be respectful, non-judgmental and characterized by active listening and clear communication. Poor care was described as disrespect and lack of understanding.

This study investigates verbal and visuospatial memory strategies used by individuals with perceptual or cognitive disabilities. The groups concentrated on in this study are deaf individuals who are native sign language users and individuals with dyslexia. The study comprises an experiment and an in-depth study in which a pre-test and a questionnaire were used. Nine deaf signers, two persons with dyslexia and 12 persons without any perceptual or cognitive constraints participated. Of these 23 persons, seven were selected to take part in the in-depth study.

The recent development in society?s structure has given rise to a more complex reality for the Swedishbanks. There is an increased pressure from external stakeholders for the banks to take a greater socialresponsibility in society; the bank must therefore focus on both direct as well as indirect effects of itsactions. The term corporate social responsibility implies that the company does not only focus on itsfinancial status but also on values such as ethics and environment. These commitments are crystalized,more or less clearly, in the banks? lending policy?s, whom are entirely defined by the banksthemselves.The nature of the abstract CSR expression gives rise to uncertainty, both in regards to the banks ownefforts towards social responsibility but also for the external stakeholders, for which it can be quitedifficult to understand what commitments are actually made.This study aims to investigate how the Swedish banks public statements, with regards to their lendingpolicy, correlates with the actual actions carried out by the banks.