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.

Within the interconnected global markets of today; people, products, and information travel at a pace never met before. In light of the global retail markets recent integration, consumers are opened up to new products and are beginning to develop a vetted interest in the heritage of those products. Within literature this process has been coined "Country of Origin" COO, and its impacts on consumer attitudes, product value- assessment, and overall behaviors has been one of the most emphasized areas of "international business" studies, during the last three decades. Numerous studies have shown a correlation between positive or advantageous associations to a country of origin, and the actual products representing and coming out of that country. It is by this synergetic process that so-called positive COO-effects are brought forth.The goal of this thesis stems directly from the still unexplored potential for Swedish firms to differentiate their products and brands on new international markets, through a strategic and coherent communication of relevant Swedish COO-effects.

Vi har funnit att fyra faktorer tillsammans kan bidra till ett ökad CTR. Dessa är: design/utformning, målgruppsanpassning, involvement och varumärkeskännedom.

In autumn in 2010 the project group came in contact with the travel company Golf Joy in Halmstad. They had been briefed on the problems of their customers had when they travel with their golf bags and contacted Halmstad University for help in solving this problem. When we heard about this idea, we became curious and contacted the company. After a successful meeting, we took the problem with us to the school and began to brainstorm to see how we could solve the problem. The goal was to produce a stylish and functional travel golf bag with the cart and bag in one and launch it in the golf season in 2012.

Tillsammans med en muntlig presentation ingår den här rapporten som examination i kursen Examensarbete i ADB, 20p vid Högskolan i Skövde. Kursen är det sista momentet på det dataekonomiska programmet.Syftet med undersökningen, som genomfördes i samarbete med företaget Arthur Andersen i Stockholm, var att utvärdera om Change Management kan användas som stöd vid införandet av informationssäkerhet i olika organisationer. Dessutom skulle undersökningen visa lämpliga mått för att kunna mäta resultatet av införandeprocessen.Med hjälp av besöksintervjuer av personer med erfarenhet av arbete med informationssäkerhet, gjordes en kartläggning över hur införandet av informationssäkerhet går till idag. Kartläggningen låg sedan till grund för en jämförelse med metodstegen i Change Management. Resultatet av arbetet blev en utvärdering av om Change Management är lämpligt som stöd vid införandet av informationssäkerhet..

The thesis aims to examine how companies optimize the human capital from a value creation perspective. The value creation will be related to transfer of knowledge, recruitment, staff turnover and development. The thesis has a deductive approach and six qualitative interviews have been conducted. The results from the interviews will be strengthened with a quantitative data analysis of two measurements; value added per employee and human capital efficiency. The theoretical framework includes definitions of human capital.

Bactiguard is a Swedish company within the field of medichal technology. The company has been very prosperous since it was founded in 2005 and was electedÅrets MedTechföretag 2008 ?MedTech Company of the year 2008. According to a definition by NUTEK, Bactiguard is still considered a minor company ? despite high market value and international expansion.

Statistics indicate an increase in online shopping. This indication could result in the loss of safety factors for the customer, for example the possibility to physically examine the product, interact with professional store personnel and try the product before purchase ? factors which all could support the customer in her choice of company and product. The purpose of this study is to increase the theoretical knowledge regarding strategies in the area of trust-development between customers and companies. We have chosen to investigate what strategies web based companies apply and how they are perceived by their customers.

SAMMANFATTNING Titel: Kointegrationsanalys av svenskt fastighetsprisindex och OMXS Seminarium: 2008-06-02 Ämne/kurs: FEKK01, Examensarbete kandidatnivå, 15 poäng Författare: Sebastian Hammarström, Karl-Fredrik Hansson, Jonas Hellström, Karl Liljequist Handledare: Göran Anderson Fem nyckelord: fastighetsprisindex, OMXS, kointegration, diversifiering, långsiktigt samband Syfte: Analysera historisk data för att undersöka förekomsten av långsiktigt samband mellan fastighetspriser och OMXS och se hur resultatet kan gagna investerare. Metod: Engle-Grangers kointegrationstester. Teoretiska perspektiv: Den teoretiska referensramen utgörs av effektiva marknadshypotesen och random walkteorin vilka behandlar prisutvecklingen på en tillgång. Även modern portföljvalsteori används, vilken hanterar riskspridning i en portfölj. Empiri: Fastighetsprisindex och OMXS från Q2 år 1986 till Q4 år 2007.

Syftet med denna uppsats är att ur ett konsumentorienterat perspektiv utreda sambandet mellan EMVs marknadsandel och innovationsgraden i den svenska livsmedelsbranschen. Utifrån etthypotetiskt-deduktivt angreppssätt har vi genomfört en kvantitativ studie. Vi har samlat in och operationaliserat data utifrån vårt syfte. För att utreda konsumentens perspektiv har vi utfört en konsumentundersökning. Vi har tagit vår teoretiska utgångspunkt utifrån befintliga teorier kring innovationer och därigenom format ett begreppsspråk anpassat för vår undersökning.

This report looks at the possibility of designing a universal adapter for Flat Blade windshield wipers in cooperation with European Automotive Supplier AB.To understand and see if this is possible, a research and an extensive patent search where done. Then to add structure to the project a Ganttschematic were developed. To generate good and solid ideas, different methods for product development were looked upon.When a method was chosen and applied, a series of concepts emerged. Now the focus was to design and construct all the pieces. The desired manufacture procedures were looked upon as well as materials.

Our purpose is to display the meaning of fan clubs and further reveal the potential value of fans. This study has an abductive approach with a qualitative data collection, where empirical material has been collected through a micro netnographic study along with qualitative interviews. IKEA and IKEA Family have been applied together with virtual fan clubs to study the fan club phenomenon. The study is based on prior literature concerning loyalty, customer clubs and brand relations. This theoretical framework was chosen to fulfil the purpose of unveiling the meaning of fan clubs and the potential value of fans.

The study is based on a human science perspective in which we are interested in the school as a workplace for adults and work with personnel issues. The aim is to contribute with new knowledge about what conditions an employee considers important to carry out their work, and employees' experiences of working in large personnel groups.We have made a case study in a Swedish local primary school for students in lower ages, with between 60-70 employees. We conducted nine semi- structured interviews with a hand-picked selection of employees from different occupational groups in the school. The study is empirical data -driven qualitative with abductive approach. To analyze the collected datamaterial, we have used the empirical data -driven thematic analysis.From the results of the study some aspects appear clearly; employees need to be seen by his/her boss, importance of employee autonomy and employee experience of stress.

Tidigare studier har visat på att en finansiell kris leder till en minskad förekomst av earnings management som anses vara ett stort problemen i modern redovisning. Denna uppsats undersöker earnings managements förekomst bland svenska företag och hur den påverkas av en finansiell kris samt om det finns skillnader mellan olika branscher. Vi använder en modifierad variant av Jones modell för att mäta de diskretionära periodiseringarna, som likställs som earnings management, och jämför sedan förekomsten av earnings management före och under krisen samt mellan de fyra branscherna som studerats. Vi finner inte några skillnader i earnings managements förekomst innan och under finanskrisen men vi kan se att branschen Sällanköp i större utsträckning än övriga studerade branscher bedriver earnings management. Vår förklaring till detta är att övervakningen av företagens redovisning är generellt sett bra vilket minimerar möjligheten att bedriva earnings management men att det kan finnas brister för branschen Sällanköp..

This project is about investigation and improvement of a V-plow for the company Swekip. A V- plow is used for snow removal but this product has been found to have deficiencies in its construction, breaking down and not living up to the desired objectives. This is because the product is ordered from a company in China where they have some problems with understanding the purpose of the plow.Initially the existing plow is investigated, all the shortcomings set out and examined, what is wrong and what needs improvement?When the solutions were done they were evaluated and examined that they actually live up to the desired requirements.This assignment is a pure construction project where the majority is implemented in CAD, where models are developed and FE analyses are carried out. But the project also includes a feasibility study, idea study and hydraulic design.The results are presented in the form of a CAD model and associated drawings that will serve as the manufacturing basis for the new V-plow.