The European Union's Corporate Sustainability Reporting Directive (CSRD) aims toenhance and standardize sustainability reporting to support the green transition. While the public sector is expected to lead in sustainability, the application of CSRD within Swedish municipalities is fragmented. Many municipally owned companies fall below reporting thresholds individually, creating a transparency gap despite the municipal group often exceeding these thresholds collectively. This discrepancy raises moral and strategic questions regarding public accountability and the effective utilization of the framework. This thesis investigates the rationale for the proactive adoption of CSRD principles bySwedish municipalities, irrespective of formal legal requirements.

To increase the understanding of how individuals total life situation affects their stress level and health has lately more frequently been discussed in different contexts. Furthermore, it is important to have knowledge of power structures that exist under given circumstances in a society to get an increased understanding of how to structure the health promoting work to get the highest possible benefits. People?s work life is essential to their health, since we spend a lot of time at work. The aim of this study was to find out which factors that relate to nursing staff?s health and stress level from a general perspective.

In the future the Swedish pension system will face major problems. With an increasing aging population combined with a decreasing share of working population the financing of the pension system is becoming a bigger problem than previously predicted. This means the individual himself will have a bigger responsibility to invest money for their future retirement. It has been shown that a large proportion of the people who invests for their future pension have neither the interest nor the time to actively invest their pension capital. To make it easier for those who invest for their retirement, some Swedish banks have created so-called generation funds.

The purpose of this essay has been to investigate the research and national initiatives regarding film and Cineliteracy in the Swedish curriculum.The results show that, after all research, national initiatives and the continual clarification from the Swedish National Agency for Education concerning film's place in the Swedish subject, the vision of students cineliteracy not at all obtain an obvious place in the curriculum.The research points out the main causes behind this result to be teachers' lack of expertise and the fact that the formal education for future teachers in the subject still upholds traditional views on the subject of Swedish.The initiative presented in this essay also show lack of continuity, lack of adequate professional development opportunities for teachers and lack of practical guidance manuals to help teachers to develop and educate their pupils in line with current research and visions. .

Background: Following an increased awareness concerning social and environmental aspectsin society, more enterprises establish sustainability reports in order to inform theirstakeholders about the company?s sustainability duties. A previous study indicates that themetal sector is enjoying relatively limited increases in business opportunities and/or financialvalue of corporate responsibility. Another study suggests that there is a gap in expectationsbetween producers and users of sustainability reports due to an uncertainty regarding whatinformation such reports should contain and what audience such reports should target. Thequestion is whether or not a gap in expectations concerning sustainability reporting is acontributing factor to the limited increases in financial value in the metal sector?Purpose: The purpose of the study was to examine how a sustainability report should becarried out by a company in the steel industry given what information the company and thestakeholders consider as essential in a sustainability report.Methodology: To accomplish the purpose of the study, a deductive approach was used due tothe availability of suitable theories.

År 2000 blev det möjligt för svenska börsnoterade bolag att göra återköp av egna aktier. Detta har medfört ytterligare en möjlighet för hur bolagen kan distribuera den vinst de gör vid brist på andra gynnsamma investeringar. Under perioden 2000 till 2013 har 139 olika bolag genomfört återköp av egna aktier och bland dessa bolag varierar mängden återköpta aktier och antalet genomförda återköpsprogram kraftigt. Aktiebolagslagen sätter ramarna för återköpet och per återköpsprogram får maximalt tio procent av det totala aktiekapitalet köpas tillbaka. Bolagstämman beslutar om återköp skall bli aktuellt och beslutet sträcker sig som längst till nästa bolagsstämma.

In the year of 2009 the conditions for managing primary healthcare in the region of Västra Götalandchanged. The decision was taken by the regional assembly and resulted in that the citizens since thenhave had the opportunity to choose which health care provider they preferto stay with. Along with thisdecision a new market for private health careproviders was established, which resulted inincreasedcompetition between the providers.In order to manage the competition, the health care providers arenow forced to be more efficient in their operations andalso to beeven more focused on their patients.Backa Läkarhusgruppen is an example of a private healthcare provider in the region of Västra Götaland.In the same way it is also an example of anorganizationin need of analysing their operations to seehowit can be further optimized to meet patient needs and expectations.The aim of this study is to analyse Backa Läkarhusgruppen?s organization and its operationsin the hopeoffinding suggestions whichwill improve the patient flow.To allocate and solve the problems thatBacka Läkarhus suffer from,an approach inspired by Lean Healthcare is used throughout the report.Some of themost significant problems that were identified within the organization are:?The synchronization of demand and capacity is inadequate.?Absence of standardized routines.?Absence of present leadership.To be able to improve the patient flow Backa Läkarhus needs to handle these identified problem areas.By synchronizing the staffing level in relation to the trends in demand a reduction in the patient?swaiting times and throughput time will be possible. Creating clear responsibilities and routines for thestaff will contribute to a higher degree of patient focus and thus lead to a more efficient patient flow.

This thesis describes how large Swedish companies finance their debt and identifies some factors that affect their decisions. The study is based on 10 well-known companies of which 9 are listed on Nasdaq OMX Nordic. The results show that the companies display several similarities concerning their debt structure and the factors which their choices are based upon. All companies in this study primarily use corporate bonds for their long-term borrowing, commercial papers for the short-term borrowing, and bank-facilities as back-up. There is a tendency that smaller companies in larger extent use bank-loans for long-term borrowing due to larger emissions costs when using market financing.

The project is a practical and theoretical test of IP telephony with Skype in order to form a base for a comparison between IP-Telephony with Skype and the Public Switched Telephony Network (PSTN). PSTN is the common standard that most of us use for telephony today. The objective for the study is to simplify the choice between PSTN and IP-Telephony for the Swedish private customer user group. The project is supposed to answer the following questions. - How easy is it to start using IP-telephony with Skype? - How is the quality of IP-telephony compared to PSTN? - Are all services provided by PSTN available and accessible using the IP-solution? - How are the usability and the availability of support with IP telephony? - Is IP-telephony a cheaper solution and in that case under which circumstances? Within the project a collection of practical and theoretical tests have been performed to be able to form an opinion on the IP-solution in the following areas, installation, function, quality, usability, costs, accessibility and security.

During the last decade the conditions for the music industry have been changed significantly. With the dropping sales of physical phonograms and the increasing illegal file sharing, the record labels have been forced to adapt and thus seek alternative sources of income next to the traditional sales of phonograms. Our purpose was to investigate how smaller Swedish record labels adapt themselves to the changing environment within the music industry and which new alternative sources of income they can use to finance their music production. To do this we used a deductive approach where we started by researching theories we thought were relevant to the subject, which we then used to get valuable information out of our informants.From our empirical investigations it appears that the independent record labels are rather positive about the future and that they will be able to survive, even though they will have to change their ways of working to a large extent. Our results show that the record labels as we know then will disappear.

In theory, the logic behind partnerships is simple: All organisations have strengths, but no organisation has all the strength required to do everything. Triggered by global perspectives and challenged by sustainability objectives, the United Nations Conference on Environment and Development (UNCED) in Rio de Janeiro in 1992 pointed out needs for corporate responsibility. In this conference, Private-public partnership, PPP, was identified as a potential way to work towards sustainability, especially as a way to emphasize a corporate responsibility commitment. Nowadays, organizations exist to satisfy the needs and interests of all their stakeholders, such as customers, markets, shareholders, as well as secondary stakeholders such as media, NGOs, and society at large. Addressing all stakeholders and working towards a sustainable business development makes PPP a potential solution, but also a source of challenges.

Syftet är att granska i vilken utsträckning företag som upprättar hållbarhetsredovisning följer riktlinjerna på området. Vi har genomfört fallstudier, i vilka vi studerat tre olika företags hållbarhetsredovisningar. Dessa har vi jämfört med GRI:s riktlinjer och med varandra. För att få inblick i företagens tankar om GRI och dess framtida roll har vi gjort intervjuer, via e-post, med nyckelpersoner på två av de tre fallföretagen. Kvalitativ metod har använts för att få en helhetsbild av fenomenet hållbarhetsredovisning.

Sweden has an environmental goal to achieve until the year 2020. To achieve this goal the construction business has to take an initiative to use the modern techniques that are available to lower the energy consumption I buildings. There?s also a debate going on today regarding the energy demands set by the Swedish government through Boverket, some communities throughout Sweden thinks that the demands are to low and have therefore set up own demands regarding energy in buildings.The possibility to construct energy-saving buildings is today very great, with energy-efficient heating-systems and dense climate envelope. The interest to raise energy-efficient buildings have also increased as a consequence that the population have become more aware about their impact on the environment.

Over the last decade, the private insurance market has undergone a stable growth in turnover and growing demand for insurance products in all Member States of the European Union. Therefore, the creation of a single market in insurance will enable consumers to have access to wider choice of insurance products, and insurance companies to gain access to markets in various Member States and compete effectively. The EU legal framework for the insurance industry embraces the Treaty freedoms of services, establishment and capital, the EC Directives and the ECJ case-law. The present thesis identifies numerous factors that hinder the Community insurance market integration and offers possible remedies. The summary of the market obstacles is all-inclusive and reflects the responses to the questionnaires and the Commission surveys.

Managers operating within the dynamic society of today are said to rely on intuition when effective and quick decisions are to be made. This skill or phenomenon has aroused an interest within the academic world of management whom has explored intuition, its relation to decision making and its influencing factors, especially in the private sector. Intuitive decision making is however not isolated solely to this sector but also involved in decision making associated to the public sector. Therefore, the aim of the thesis is to investigate whether managers at the hospital Akademiska in Uppsala involve intuition in decision making and to what extent the factors time, amount of information, individual experience and decision complexity influence the intuition.The theoretical framework includes academic research regarding how intuition and rationality affect decisions, the concept of intuition and factors influencing the intuitiveness of decision making. Furthermore the theoretical discussion explores intuition connected to leadership, negative aspects of intuitive decisions and a comparison between different factors that separates public and private sector in terms of decision making.