Globaliseringen har bidragit till nya möjligheter men också hot för företag. Västvärldens företag kan lägga produktionen i delar av världen där kostnaden för att tillverka en vara är lägre än i hemlandet. I dessa leverantörsled kan missförhållanden uppstå såsom kränkningar av mänskliga rättigheter. Intressenter av olika slag fordrar mer transparens av företagen, det vill säga de kräver information utöver den finansiella i företagens rapporter.Hållbarhetsredovisning är en form av redovisning som har blivit allt vanligare och anses generellt innehålla information om företagets ekonomiska, miljömässiga och sociala prestanda. I jämförelse med den finansiella redovisningen existerar det ännu inga standarder för denna form av rapportering.

Sustainability is a term that is constantly gaining focus in our society and we are becoming more and more aware of the need to take the next generation into consideration when making decisions. The sustainable activity within the core business is growing and is also connected to profitability in ways that have not been seen before. However, the activities that are not included in the core business have not yet reached this long-term perspective. These non-core businesses within an organization goes under the term Facilities Management (FM).This paper focuses onReal Estate businesses, FM-suppliers and the relation between them.The purpose is to investigate current knowledge regarding outsourced FM-services and the real estate organisation?s use of these services.

På många håll i världen men inte i Afrika tar tillväxten fart. Det tycks inte som att de faktorer som hjälper andra kontinenter att nå tillväxt verkar tillväxtfrämjande i Afrika. En stor del av världens befolkning är i behov av en förbättrad välfärd och det är delvis upp till ekonomer att komma på en fungerande lösning.Med hjälp av en regressionsanalys, innehållande fyra modeller, undersöks hur och i vilken grad erkända tillväxtvariabler; ekonomisk frihet, real BNP per capita, utbildningsgrad och utländska direktinvesteringar, kan förklara variationen av tillväxten i Afrika. Vi vill även kontrollera för variablerna ?andel HIV- och AIDS positiva? och ?korruptionsgraden?, då vi tror att dessa verkar tillväxthämmande i Afrika.

Explores the difference between the two versions of Virginia Woolfs short story about Nurse Lugton..

In this study we wanted to have a closer look at how a specific working team of pedagogues in the senior part of elementary school works with student influence through a pedagogical concept created by themselves. We have used qualitative interviews as a method to achieve relevant information from the pedagogues, and from students teached by the same.The purpose of the study was to investigate how the working team, through the concept, pursue real student influence within different school subjects and how the individual student is favored in his/her learning process. Another intention was to find out to what extent the students experience this influence. We also wanted to elucidate the advantages as well as the disadvantages of this concept, and to shed some light on how the informants view the future development of the concept.The result shows that consensus prevails to a large extent among teachers and students regarding the signification of real student influence in the everyday learning situation. It also appears that the students? abilities to exercise influence vary between different school subjects.

On September 4, 2013, two men were shot in the suburb Biskopsgården in Gothenburg. This was the catalysts to a very problematic autumn in both Biskopsgården as in another suburb, Hisingsbacka. The local media reports of the events were very through, where the newspaper Göteborgs-Posten took a leading role. It?s these reports which form the basis, the so called material of our essay.

The Swedish commercial real estate market is in the current situation globally affected and is actively interacting with the rental and capital markets through international tenants and investors who are setting new demands on the property owners. The European Union has set new requirements as well in purpose of reducing humanity?s negative effect on the climate and therefore the international real estate market has introduced Green Building-certificates in order to decrease the real estate industry?s environmental impact.Certificated buildings with low energy consumption are a more common sight in Sweden these days. The development, however, could go even faster if there was not certain difficulties between property owners and tenants. Previous research has revealed that tenants do not always have knowledge about, or may have access to the economic benefits that a green building can provide.

Problem: Det finns skillnader kring hållbarhetsredovisning mellan länder när det gäller reglering, tillämpning av GRI:s (Global Reporting Initiatives) riktlinjer, intressenternas makt att påverka med flera. Dessa skillnader kan ha uppstått på grund av många orsaker men i denna uppsats kommer det att utredas om kulturen kan förklara dessa skillnader.  Syfte: Syftet med denna uppsats är att beskriva och förklara i vilken utsträckning kulturen har en inverkan på hur de olika nordiska länderna väljer att lagstifta kring hållbarhetsredovisning och hur företagen tillämpar GRI:s riktlinjer. Men även om intressenternas makt att påverka företagen att göra en hållbarhetsredovisning har någon förklaring i kulturen.Metod: Den insamlade datan är huvudsakligen kvalitativ men har kompletterats med en del kvantitativ data. Insamlingen har skett genom litteratursökning, telefonintervjuer och en e-mailkontakt.

This thesis is based on a case study for the real estate manager Mimer in Västerås. Mimer provides a great deal of this city?s rental apartments. Many of their buildings have ventilation systems with a type of heat-recovery called ?heatpipe?.

Denna studie undersöker hur känslor uttrycks på Twitter i relation till reality-serien The Real Housewives of Beverly Hills. För att kunna göra detta har en metod valts som fungerar bra på att undersöka kulturer på internet, Netnografi. 125 tweets har tematiserats efter känslor och operationaliserats med hjälp av det värdeobjekt som känslorna kretsar kring. Tweeten delades först in som positiva, med kärlek och glädje som känslor. De negativa delades in i äckel, avundsjuka, irritation, ilska och hat.

The purpose of this study was to investigate how media has followed the Parken Zoo incident and analyse how media convey the issue about the Parken Zoo incident. The different results have been compared. To answer the purpose of the study three issues has been formulated:  how do the different media relate to the ideal of objectivity? Who come across and get to speak in the different media? What differences and similarities are in the media?   The theories that have been used in this study are mainly McCombs theory of agenda setting, Strömbäck?s theory of framing and theory of media logic, Kovach & Rosenstiel theories of journalism and Manning?s theory of objectivity. The methods that have been used are a combination of a quantitative content analysis and a qualitative semiotic analysis.

Background: Media has for a long time been reporting about the audit industry, often focusing on so-called auditing scandals. Economic journalism has grown stronger, the corporations are given more and more power in society and the public interest is increasing. We intend to examine how mass media affects the expectations gap and how the auditing firms operate strengthening the society?s confidence in the industry after mass medial exploitation. We also want to investigate whether the relatively new phenomenon social media is affecting the auditing firms and industry?s external communication, as well as what consequences negative publicity may have for the individual auditor.Aim: The aim of the study is to create an understanding of the audit industry?s relation to the media as well as to describe and analyze how mass media?s coverage is affecting the audit industry, auditing firms as well as the individual auditor.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

AbstractThe real estate sector is today responsible for 40 per cent of the total amount of energy consumption within the members of the EU. All over the world there are collaborations within research and projects to find ways of reducing the amount of energy consumed by the real estate sector. In Sweden, a directive from the European Union has posed demands on authorities as well as on the private sector to reduce the amount of energy consumed by new building constructions. Together with the directive from the EU there are also new requirements and demands from Boverket for the real estate sector.  These requirements mostly concern the energy consumption of kilowatt-hour per square metre and that the consumed energy also should be renewable.  The aim of this study is to explain what kind of value municipalities experience in using certifications and environmental investments for new and existing buildings. Within the chapter theory, essential areas are described such as; environmental certification systems, economical viability, proceeds connected to building green, difficulties with building green, the performance of green buildings when affected by the behaviour of tenants and customer value.  The following chapter describes the methodology with which we have conducted this study.

Advertisers of today are facing a great challenge in a landscape where it becomes even more difficult to break through the clutter and convince consumers to buy their products. In order to succeed, they need to come up with new ways of communicating with their customers. The purpose of this paper is to investigate if micro-blogging could be considered an effective media choice in order to enhance the perception of brand associations and traditional communication effects. The subject is of interest as brands are putting increasingly more resources into this communication channel. However, at the current date the marketing effects of micro-blogging is unexplored in academic research.