To act responsible in relation to environmental, economic and social issues is a trend that is spreading among businesses and their investors. In order to assess business risks, ethical interested investors are calling for open, honest, clear CSR information that can be followed up in corporate sustainability reports. The ability to communicate about risks and to meet investors requests already in the business analytic process can save resources and increase the company?s profitability.The idea that companies should take responsibility for their impact on society from economic, environmental and social perspective is called Corporate Social Responsibility, CSR. In addition to CSR, there is another three-letter abbreviation in this context, PRI ? Principles for Responsible Investment ? which are principles, signed by ethically interested investors.

Issues regarding the environment are commonly discussed in the media. The most common problem that is discussed is how to decrease the emissions of greenhouse gases by human beings. The municipality of Kristianstad has chosen to work with a project named ?Biogas Kristianstad? which purposes are to use all of the produced biogas as motor fuel and to speed up the introduction of biogas on the local market. This is in an effort to decrease the effects on the environment in the municipality of Kristianstad.

The purpose was to investigate how conversationalinteraction is pragmatically affected in Huntington?s disease; whetherthis can be assessed by means of a questionnaire completed by a closepartner and how the close partners consider communicative ability haschanged since the onset of illness. Three dyads, consisting of a personwith Huntington?s disease and a conversational partner were involved.Conversations were analyzed with respect to the parameters in thequestionnaire and through Activity Based Communication Analysis.The results showed word finding difficulties, impaired turn taking,feedback and body language, repair, articulation and prosody.Agreement between communication analysis and the close partnerreport varied between 54-65 %. The close partners consideredcommunicative initiative, articulation, turn taking and sentenceintonation as much changed.

Uppsatsens syfte är att undersöka hur Gagnefs kommun och Bergs kommun arbetar med det generella strandskyddet, vilka attityder till detta som finns i kommunerna och hur arbetet påverkar landsbygdsutvecklingen. Särskilt fokus läggs på hanteringen av små sjöar och vattendrag. Undersökningen har skett med hjälp av en kvalitativ metod som innefattar intervjuer med markägare och tjänstemän från kommunerna samt observationer. Analysen utgår från Garrett Hardins begrepp tragedy of the commons, Elinor Ostroms begrepp common-pool resources och open access resources samt Bo Rothsteins begrepp sociala fällor och tillit. Slutsatsen med uppsatsen är att Gagnefs kommun och Bergs kommuner arbetar olika med strandskyddet gällande små sjöar och vattendrag. En majoritet av informanterna anser att det generella strandskyddet endast ska omfatta naturliga vattendrag, samt att strandskyddet bör vara mer flexibelt på landsbygden än i storstäderna. Flexibiliteten innebär exempelvis att strandskyddets regelverk ska anpassas till platsen och inte tillämpas generellt över hela landet..

Background: Enterprises often refer to their employees as ?Our most valuable assets? in annual reports and other written statements. In reality, employees are seen as an expense rather than an asset in annual reports and the voluntary disclosure is often insufficient. Human capital disclosure has been discussed through decades and the latest topic in voluntary disclosure is called integrated reporting. Knowledge firms should disclose more about their employees than industrial companies due to the fact that the employees are a considerably more important asset to these types of enterprises.Purpose: The purpose of this thesis is to study the disclosure of human capital, compare the disclosures between knowledge firms and industrial companies, and study the development of the human capital disclosures between the years 2003-2013.

Purpose/aim: The purpose is to get increased knowledge about how the communication had developed from the first contact online to the first meeting in real life and even after when it had turned into a real relationship. I also wanted to know why the eight women I interviewed experienced that the Internet is a good venue to meet and develop a real relationship at and if there existed any differences between those four women who were a bit older and those four women who were young.Material/method: When the purpose with this survey stood clear I decided to use interviews as the method to find out more about my subject. I decided to do eight interviews and I contacted eight women who all found their partners online that were willing to help me and answer my interview questions. I did six of the total eight interviews through MSN Messenger and the other two through the telephone.Main results: I found out that three of the older women had used e-mail and telephone and sometimes SMS communication to find out more about their soon to be partner and after that decided to meet the other person in real life. One of the older women and all four of the younger ones had used a Community and Instant Messenger to communicate with their soon to be partner, they also used the telephone and SMS to communicate with each other but Instant Messenger was the medium that dominated in their wish to communicate.

The world's natural resources are constantly being reduced, which increases the pressure on companies to actively engage themselves in environmental activities. Meanwhile, stakeholders focus is being broadened and it is now important not only to supply a particular product or service but also show that they are actively pursuing an environmental agenda. Companies can use various tools to aid in environmental efforts, but also to demonstrate to the world that the company is actively engaged in environmental activities. One such tool is the environmental standard ISO14001 which provides the company with guidance and support on how the business must manage its environmental efforts. To show a business' progress in environmental performance, it is advantageous to use environmental performance indicators as they enable stakeholders to easily understand how the business works with environmental issues.Authors in the field explain that the environmental management system propagation is limited in service organizations.

The aim of this paper is to examine how confidence in co-operative behaviour of partner is reached in a relationship between an entrepreneur and a venture capitalist. A case study has been conducted on a Swedish football club that has involved venture capital in order to develop the organization. The paper presents a theoretical approach which draws on a control model of interorganizational relationships developed by Dekker (2004) and a model developed by Shepherd & Zacharakis (2001) illustrating how control, trust and confidence is reached in a venture capitalist-entrepreneur relationship. The relationship between the football club and the venture capitalist can simultaneously be seen as an interorganizational relationship and a relationship between an entrepreneur and a venture capitalist. Because of the complexity of the relationship, different control problems prevail.

Recent corporate challenges require effective communication in order to secure a company?s reputation. Companies as a result, need to be committed to a series of corporate social and environmental practices along with their financial commitments to their shareholders and investors. In fact, businesses are required to go above their ordinary operations and involve all potential stakeholders that can be affected by their strategies. Companies also need to communicate social, environmental and economic consequences of their activities along with their CSR commitments to their internal and external stakeholders in order to make a better corporate image and improve their market opportunities.

The aim of this qualitative study was to explore which inner conceptions about the abused older women the professional social workers had and how they experienced the enconter of an abused old woman in an intimate partner relation. The theoretical background is social construction by Berger and Luckmann. This theory was uset to analyze the transcribed interviews. This study is based on nine interviews with five professionals in social services, three volunteers from the voluntary sector and one social worker who worked in a community based support group for abused older women. The result of this study shows that older women were often abused, by a relative they were dependent on, in their home.

The aim of this paper is to examine if the two latest Peace Plans in the Palestine-Israeli con-flict observes the sources of the conflict and presents measures in the purpose of solving them. The point of departure is William Azar?s theory of protracted social conflict (PSC). According to Azar, the internal sources of a PSC lies in three clusters of variables: the com-munal content of a society, the deprivation of human needs as an underlying source of PSC, and the role of the state in the deprivation or satisfaction of human needs. The study is de-signed as a multiple-case study where the units of analysis are the Roadmap to Peace and the Geneva Initiative.

In this paper we have examined why seniors do not use e-business to the same extent as other age groups. Seniors belong to the age group that, according to statistics from Statistics Sweden (SCB) in 2011, utilizes e-business the least in relation to the number who use the internet. To understand how seniors reason and perceive the possibility to shop on the internet, we have conducted four interviews with people from 65 years and older. We have let the respondents answer questions regarding utility aspects, e-business interfaces, general shopping habits, risks, and whether or not they usually shop online. We also found out how seniors reason when they sell products and services.

A budget consists of figures showing how much a particular activity has access to during a given year. With a balanced scorecard, these figures and guidelines can be converted in to more easily understandable non-financial instructions for the employees. One of the most significant differences between the budget and the scorecard is that the budget focuses on short-term results while the scorecard focuses on long-term visions and goals. With a long-term thinking the leaders can  set more long-term goals and also make more well-planned investments which increases the possibility for the organization to evolve and become better in the long term. By combining the two instruments a good balance between short and long term perspectives can be achieved, which creates a more effective steeringIn the 1990s, many of the municipalities introduced needs budget, one of them was Gothenburgs municipality.

Due to the forest industry downsizing, many communities in rural forest regions in Canada and Sweden are facing problems to survive. In order to create community sustainability, resilience and well-being in remote forest regions, the view on the forest resources has shifted towards multiple use, through the concept of sustainable forest management (SFM). Beside the economic and ecological elements of sustainability, the social forest values are needed, contributing to the human well-being, local participation, stakeholder collaboration, human rights and cultural connection. In this thesis the embodiment of the social component of SFM within Prince Albert Model Forest (Canada), and Vilhelmina Model Forest (Sweden) will be examined. Being partners and facing similar challenges as rural boreal forest regions, the two model forests are compared through analysis of projects and activities, conducted interviews and organization documents. Looking at projects mentioned as successful by the interviewees, they all have elements from the social values of SFM. The direction can be explained by the introduction of the Forest Communities Program in Canada, demanding the Model Forests to work towards community stability and resilience, the Model Forest organization concept itself and the way global focus are increasing around social forest values. In the future, it may be important that the role of the MFs enable some kind of political authorization and legitimacy in order to improve conflict solving and indigenous rights equality.

Background: Businesses are traditionally valued with the so called Discounted Cash Flow-model. When valuing newly-started businesses, surrounded by high uncertainty, and whose capital mostly consists of unrealized business opportunities, the Discounted Cash Flow-model needs to be complemented if the total value of the business is to be captured. A valuation with the help of real options is capable of valuing these unrealized opportunities, which often exist in newly-started businesses. The unrealized opportunities are to be found in the business plan of the business, why this needs to be valued to capture the total value of a newly-started business. Purpose: To demonstrate what the use of real options can result in when valuing businesses.