Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

Engelsk titel: Greater opportunities than interests : Civic culture and deliberative discourse on Swedish NGO websitesThis is a critical and normative study, which examines a selection of Swedish NGO websites as potential forums for civic culture and deliberative discourse in the public sphere. Sociocultural, political and sociological and media and communication theories are combined.The work is made within a Habermasian tradition, but the importance of a hermeneutic methodology is stressed, along with the sociocultural perspective to reach an understanding of why citizens engage in politics. In contrast to much of the earlier research concerning deliberative discourses on the Internet, a more informal understanding of how people discuss politics is stressed.The questions are: What kind of civic role do the websites discursive dimensions address? What kind of civic identity do the users address in the websites resource dimensions?The empirical results are both discouraging and encouraging for advocates who put their trust in the Internet as a potential civic tool, in these times when neoliberal models of citiziens are prioritizing citizens as consumers, thus neglecting citizens as political actors. The study reveals that the websites show good results in general, regarding the civic roles and identities of the websites as both discourse and resource for the users.

Purpose ? The purpose of this study is to develop a work method to be used by manufacturing companies that are interested in updating which items that should be presented in the materials exposure. To fulfill the purpose an investigation has been conducted to decide which aspects are important to consider and how the aspects can be used to determine which items that should be presented in the materials exposure. Methodology ? To fulfill the purpose of the study, the method has been based on an abductive approach where theory has been layered with empiricism. The main method within this study has been a case study at Volvo Powertrain AB in Skövde with a materials exposure as the analytical unit.

Syfte: Studien har utrett om aktiesplit genomförda på Stockholmsbörsen under åren 2004-2008 genererat överavkastning och i sådana fall om det har funnits några skillnader i överavkastning beroende på företagens storlek.Teori: Den effektiva marknadshypotesen, framförallt i dess semistarka form, har utgjort en teoretisk referensram för arbetet.Metod: En kvantitativ deduktiv forskningsansats har tillämpats med eventstudiemetodik som grund. Undersökningen behandlar en femårsperiod mellan 2004-2008 där ett urval av 56 stycken splitar mötte uppsatta kriterier. Dessa delades in i tre undergrupper beroende på bolagens kapitalstorlek vid splitgenomförandet. Kursdata för 250 dagar innan spliten och 250 dagar efter har samlats in för berörda bolag med hänsyn till splitdagen. OMXSPI har använts som jämförelseindex.Resultat: Resultatet tillsammans med hypotesprövning visar att överavkastning i samband med aktiesplit har påträffats för hela populationen under mätperioden.

This C-level thesis deals with Russian tourism in Sweden and explains what measures are being used in Sweden in order to attract Russian tourists. Since a high number of companies and organizations are actively involved in developing Russian tourism to Sweden, we have decided to focus primarily on the most active Swedish and Russian companies within the industry. Therefore several big and well-established companies, often located in the largest cities of Russia and Sweden i.e. Stockholm, Moscow and St Petersburg, have been the subject of our analysis.Chapter ?Bakgrund? presents numerous facts and information about the nature and scale of the Russian tourist market today and in the nearest future.

Introduction: A job interview is for both the candidate and the company involved, an importantsituation. It might be tempting for the candidate to adjust the answers to the job in question or what heor she thinks the recruiter wants to hear. This behaviour is a part of what socialpsychology would callimpression management. This term means that you try to control the impressions you send out andaccordingly adjust your behaviour for the current situation.Purpose: Candidates usage of impression management is a widely debated subject where theresearch mainly has focused on the candidates, their strategies and the efficiency of impressionmanagement. Our purpose with this thesis is therefore to see how recruiters experience candidatesimpression management in a job interview, how they handle it and what level of acceptance they havefor it.Theoretical perspectives: The theories and previous research used as models for explanation andbasis for discussion is mainly Erving Goffman´s (1974) dramaturgical perspective and thoughts aboutimpression management and Mark R Leary´s (1995) theories concerning impression managementtactics.

The purpose of this study is to investigate the lived experiences and treatment of Muslim women in their encounters with the social services. The primal themes for this study was: How does Muslim women experience the treatment of their case in the social services in a situation of need? How can the encounter and experience with the social services affect the clients trust in the social services?  What is the ideal treatment of women with a Muslim identity by the social services?The aim of this study was to investigate and capture the respondents lived perceptions and experiences with the social services, and thus the qualitative interview methodology was implemented to answer the research questions and hypotheses. Seven interviews with Muslim women were conducted in various districts of Stockholm, a city in northern Sweden. Five of the respondents were of ethnic Swedish origin and two were of other ethic origin.The results show that the majority of the respondents experienced a negative response at least once when in contact with the social services.

Background: Since the early 60?s, the CAPM or Capital Asset Pricing Model, has been an invaluable tool for assessing an asset's expected return, assuming that the asset is added to an already well-diversified portfolio of assets. CAPM theory assume that the unsystematic risk can be diversified and that the systematic, market-specific, risk is determined by the Beta value, from the Greek ?. An investor who takes big risks expect higher returns.One of the CAPM?s basic assumptions is that disruption in the market is not taken into account.

Det här är en studie kring ämnet flexibel utformning av offentliga rum, och ett förslag på hur Båstads hamnområde skulle kunna utvecklas till en plats som på ett mer tillfredsställande sätt kan användas året runt. Idag är hamnen en plats som präglas av några månader med intensivt liv och mycket rörelse under sommaren, för att sedan bli en tom och oanvänd plats vintertid. Förslaget har föregåtts av analyser, både under vinter och sommar, av hamnens rumslighet, aktivitet, rörelse och attraktioner, en litteraturstudie kring ämnet flexibel utformning av offentliga rum, samt två studiebesök på mindre orter i Sverige som kämpar med en liknande problematik. Förslaget har också föregåtts av en inventering av området, samtal med tjänstemän på Båstads kommun och näringsidkare i hamnen samt studier av tidigare planprogram och planer för hamnen framtaget av kommunen. Med utgångspunkt i resultaten av analyserna och med inspiration från litteraturstudien och studiebesöken har jag tagit fram ett förslag på hur Båstads hamnområde skulle kunna utvecklas, göras mer flexibelt och därav mer användbart hela året.

AbstractTitle: Level/Degree/Grade:Authors:Supervisor:Research question:Purpose:How the bank may improve its financial counselling ? A qualitative case study.Bachelor Thesis; Business administration; Corporate finance.Andreas A?strand, Anton Persson, Kristoffer Wedebrand.Hans Mo?rner.How may the bank improve its financial counselling to private investors using portfolio theory?Our purpose is to examine the advice, with basis in portfolio theory, the bank?s financial advisors provide to their clients, the investors, and how they can improve. If we can identify and point out areas of improvement in the financial counselling, we hope to raise the question and contribute with an improved financial counselling. Another positive effect we are hoping for is to improve the situation for the investors whereas all parties benefit from an improved portfolio selection.This study is conducted through a qualitative case study, where we used a deductive approach and collected our data through personal interviews.The conclusion that emerges is that the financial counselling could potentially be improved if financial advisors improve their knowledge in portfolio theory.The originality shapes through the opportunity to investigate a specific bank and because of that an opportunity to examine a specific case more thoroughly was created. Our thesis contributes with opening La?nsfo?rsa?kringar?s and other banks? eyes to how their financial counselling could be improved through new knowledge in portfolio theory.

Syfte: Syftet med denna uppsats är att analysera utvecklingen av användandet av elektroniska business-to-business auktioner, utifrån ett kundperspektiv i fordonsbranschen. Metod: Denna uppsats präglas av den kvalitativa metoden, för att därigenom ge en ökad förståelse kring utvecklingen av användandet av e-auktioner. Inledningsvis har en litteraturstudie genomförts, varpå intervjuer med representanter för företag i fordonsbranschen gjorts. Slutsatser: Som utgångspunkt har vi valt uppskattningen att e-auktioner skall motsvara 25 procent av den elektroniska B2B-handeln i fordonsindustrin 2002. Det råder en övertygelse om att en betydande missräkning gjorts.

Introduction: Workplace health promotion is important for both the health of the employee and the profability of the company. Among other things the psychosocial work environment tends to be related with motivation and well-being at work. Employees who experience work motivation and job satisfaction are at less risk of illness, which may also result in reduced absenteeism. Aim: The purpose was that of a smaller pilot study examining a qualitative methodology to obtain detailed and concrete information about the blue-collar employees' views on what helps or impair the psychosocial work on the logistics company. Method: A qualitative approach where semi-structured interviews were held with four focus groups was used.

Abstract Title: Total Cost of Ownership ? Revealing the true cost of owning and operating equipment. Authors: Anna Bladh Anna Ström Tutors: Michaela Boye, Parts and Service, PTD, Alfa Laval Göran Berg, Parts and Service, PTD, Alfa LavalCharlotta Johnsson, Department of Automatic Control, LTH, Lund UniversityBertil I. Nilsson, Department of Industrial Management and Logistics, LTH, Lund UniversityCarl-Henric Nilsson, Department of Business Administration, Lund University Core issue: ?Which costs should be included in a general Total Cost of Ownership model regarding centrifuges, and what input variables are needed in order to calculate those costs in a user-friendly way and with a maintained level of accuracy?? Purpose: The theoretical purpose of the thesis is to identify the cost items that have the greatest impact on a TCO calculation for a centrifuge.

Background: A health damage that has been specifically related to nursing is pressure ulcers. Pressure ulcers are a complication caused by disease, care and treatment and can result in great suffering for the patient. Pressure ulcers can affect people both physically and psychosocially and is experienced, by most patients, as a serious and unnecessary complication of care. Today there are hundreds of identified risk factors for pressure ulcers described that can be divided into patient and care-related risk factors. A successful pressure ulcer prevention and treatment is to reduce or eliminate the underlying causes for the development of pressure ulcers, prevent deterioration and to treat existing ulcers.

Background:Investments in different forms have always been popular to every human being. For the most common investments, such as stocks and bonds, there are loads of information to gather for the investor. Historical data like risk, return, dividends and fundamental data like annual reports are often very easy to find, regarding these kinds of investments. The background of this thesis is the lack of market information in residential real estate investments. A problem with this investment is that there is lack of information regarding risk adjusted return for real estates, which this thesis intends to present.Objective:The objective with this thesis is to study which alternative, directly-owned residential estates or stocks, who generates the highest risk adjusted return.