Background: Ambiguity and confusion of ideas within the area of social responsibility have led to that companies not really know how to work with these types of questions. One way for companies to deal with their social responsibility is to affiliate to an initiative that exists and through this show their standpoint. One of these is Globalt Ansvar, a Swedish governmental initiative that is based on Global Compact?s principles and the guidelines of OECD. What does it mean for the companies when showing their point of view? Is this a way to gain legitimacy?Purpose: The purpose with the thesis is to judge if organisations? work with Corporate Social Responsibility gains more legitimacy by affiliating to Globalt Ansvar.Research method: A survey made through telephone interviews with representatives from all of the fifteen Swedish companies which today are affiliated to Globalt Ansvar.Conclusions: In order to give the affiliated companies more legitimacy, Globalt Ansvar has to be a legitimate initiative.

Corporate governance intensified due to the corporate scandals in the USA which led to a new law the so called Sarbanes-Oxley Act (SOX).In 2005 the "Svensk kod för bolagsstyrning" (The Code) was introduced. The main purpose of The Code is to strengthen the confidence in Swedish companies quoted on the Stockholm Stock Exchange. The Code focuses on the working process of boards. The rules set by The Code places higher demands on the board.  Among many other duties the board has to establish long term operational goals and strategy.

Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

Internet  has  given  possibilities  to  a  whole  new world within communication. Nowadays  the communication  inside organisations and companies  takes place  through  the Internet. The  idea  of  this paper  arose when one of  the  authors discussed  the  general  involvement of  the  tenant-owner?s association  in  the committee. Providing a new channel  for  communication  through a homepage  could  affect  the  attitude  of  the  tenants.  We  were  curious  of  what  effect  on communication  introducing a homepage would give.

Since July 2005 the major companies listed on the Swedish stock exchanges are required to apply the Swedish Code of Corporate Governance. The code states that companies shall have a nomination committee responsible for nominating new board candidates and seek to obtain gender equality in the Board of Directors. This paper examines the trend of board as well as nomination committee composition among Sweden's 60 largest publicly traded companies between 2005 and 2008. Our overall finding is that neither the board nor the nomination committee composition has changed to a notable extent during the period and that the share of newly appointed female board members has actually decreased. However, the trends vary between different sectors.

New rules for bank capital adequacy were introduced in 2013. This caused a changein funding of real estate companies. The bank could not cover as much of thecompanies funding?s as before and they had to explore other funding opportunities,such as bonds. Bond funding in Swedish real estate companies regularly consists ofunsecured corporate bonds and the secured ones are not that common.

Problemformulering: Hur kan företag använda varumärken som värdeskapare? Vi använder oss av Skanska och Skanska Nya Hem som exempel för att tydliggöra detta. Kan Skanska Nya Hem använda sig av varumärket Skanska på ett sådant sätt att det skapar ett mervärde? Finns det några eventuella nackdelar med att använda namnet Skanska för Skanska Nya Hems sida? Syfte:Vårt syfte är att genom teoretiska och empiriska studier utreda varumärket Skanska som värdeskapare utifrån Skanska Nya Hems perspektiv. Vårt syfte är även att pröva och utveckla teoribildningen.

A?r 2007 uppma?rksammades de oegentligheter som fo?rekom i produktionen av de varor som landstingen ko?pte in till den svenska sjukva?rden vilket medfo?rde att landstingen startade ett samarbete runt socialt ansvar i upphandling. Da? CSR fra?mst kopplas ihop med fo?retag i privat sektor, avser denna kvalitativa studie underso?ka hur CSR som ide? har tagits emot i offentlig sektor och hur den har gjorts om fo?r att passa i sin nya kontext. Det empiriska materialet har samlats in genom semistrukturerade intervjuer och har sedan analyserats med skandinavisk nyinstitutionell o?versa?ttningsteori samt teorin om inramning.

The Swedish energy companies have several different systems for data collection of the energy consumption of their clients. Often computerized remote meter readers are put in practice in order to register the energy consumption of large companies. The majority of household clients, however, are read off by the assistance of manual methods. Household power consumption is read off once a year. As a result, these clients are not debited for their actual consumption; their invoices during the year are the result of estimations. At times when the electricity supply system is highly loaded, electricity is more expensive.

Palm oil has been used in processed food commodities since the 19th century. An increasing demand for regulating and ensuring a more sustainable palm oil production has resulted in various initiatives. However, these initiatives have received critique due to lack of compliance and insufficient revisions of palm oil plantations. The initiatives for creating an ethical, social and environmentally sustainable production are not sufficient for the Swedish industrial users of palm oil. As a result, stakeholders such as Swedish food processing companies, commit to ethical sourcing codes of conduct that go beyond the international palm oil initiatives.

The focus of this essay is set on a number of processes that affect the challenges of the tourist trade, to be more precise ? an analysis of the attitudes towards tourism and sustainability within this line of business ? from an ethical and moral as well as social view. These issues are examined with reference to the concept of CSR (Corporate Social Responsibility). Thus, acquaintance with theories of social constructivism, post colonialism, globalisation and global civil society is essential in order to understand the analysed material. The essay is mainly based on the outcome of qualitative interviews with various kinds of persons working with CSR related questions.

K3-regelverket har ännu inte införts. Det finns därför många frågor kring regelverket, framförallt inom fastighetsbranschen. Två av de största förändringarna i och med K3-regelverket är kraven på komponentavskrivning och upplysning om verkligt värde för förvaltningsfastigheter. Syftet med denna uppsats är att erhålla insikt i och förståelse om hur fastighetsbolag som skall tillämpa K3-regelverket, ser på detta regelverk och hur de tror att de kommer att påverkas av det i samband med införandet av detta.I studien används en induktiv ansats. Det är ett relativt komplext problem som undersöks, och därför används en kvalitativ undersökningsmetodik genom personliga intervjuer.

This thesis concerns partial discharges in stator windings and the possibility of analyzing data using statistical methods. Partial discharges, or PD, are a physical phenomenon in which discharges occur locally due to large electric fields. PD can occur in or adjacent to the insulation of stator windings and causes breakdown of the insulating materials. PD measurement can provide an idea of how widespread the PD activity is. A technique to measure and analyze PD that has become very popular over the last few decades is phase resolved PD patterns.

Millions of animals are annually affected by human activities; in the food industry, zoos and animal shows, clothes and shoes production, furniture and pharmaceutical industry, research, as well as pet and sports animal industry. Companies working with Corporate Social Responsibility, CSR, have become more common and within this area there are great possibilities for companies to work with animal welfare. In this study five companies were interviewed and 27 companies participated in a survey regarding CSR and animal welfare. The aim of this study was to investigate opinion and approach among companies towards implementing animal welfare as a part of their work with CSR. Furthermore the aim of the study was to investigate how companies may implement animal welfare. The result showed that the vast majority of the companies participating in the study works with CSR and the main part of the companies also answered that they have implemented animal welfare. The way of working with animal welfare varied among the participants; e.g.

The Swedish Code for Corporate Governance was introduced on July 1, 2005. All companies then listed at OM Stockholmsbörsen A-list and those on the O-list with a market value of more than three billion SKr must implement the rules in the Code. The Code includes rules for corporate governance as a complement to the legislation. The Code is based on the principle comply or explain. This means that the companies are aloud to diverge from the rules if they explain why.