This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

? Does Karlstad municipality have adequate institutional conditions to make the best use ofthe citizens? proposals??The purpose with the thesis is to investigate if citizens? proposals lead to a broader politicalinfluence. To answer that, I have done a case study about how Karlstad municipal administers citizens? proposals. The research assignment is: Does Karlstad municipal have adequate institutional conditions to make the best use of the citizens? proposals? The perspective is a democracy perspective and the theory is institutional theory and policy process theory.A selection of citizens? proposals that have arrived to Karlstad municipal between 2008 and 2010 have been studied in detail to analyze how the proposals have been administered and if it matters how the proposals are phrased.

Corporate Social Responsibility (CSR) is a concept that is growing increasingly important, with more and more companies acknowledging that they have an obligation to the environment in which they operate. We were interested in inquiring into why companies chose to do so, even though there are no laws that condition them to engage in CSR. One answer to this might be that companies use CSR as a way to distinguish themselves from the competition as well as to gain trust and goodwill from the stakeholders. When it comes to Corporate Social Responsibility, the question is no longer whether or not companies should engage in it, but how they can gain competitive advantage by doing so. This study aims at providing a framework for possible ways of integrating CSR and branding, as well as different strategies for CSR-communication. We also tried to define how, and why, consumers respond to CSR-initiatives.

This study aims to examine play as a phenomena from a phenomenological approach. This I do by discussing a dominant approach to play, an perspective which is reproduced in the context of pre-school and in where the play and learning is in single focus. Using alternative perspective on play, mainly by Gadamer and Bakthtins philosophical thoughts about the feast or the carnival, contents differ significantly from educational or developmental psychology perspectives. I open up for an understanding of what play as ontology can be understood as, and thereby enable second readings. I illustrate this thought by an empirical example from a pre-school context which where created alongside with the children in the study.

The aim of this study was to examine care managers and how they understand and use their discretion. We used a qualitative method and the data was gathered by semi-structured interviews. We interviewed eight care managers in four different municipalities in southern Sweden. The theoretical approach we used was Michael Lipsky?s theory about street-level bureaucracy.

The purpose of this study is to examine young adults', 18-19 years old, attitudes towards corporal punishment and with the help of social constructionism, grid-group theory and relevant concepts analyze the results and compare it with previous research. The research questions introduce various factors such as gender, origin and personal experiences of corporal punishment that may affect the attitudes. In order to fulfill the purpose and answer the research questions, a quantitative research method has been selected. There was 118 participants in the survey. The study was conducted by means of surveys in high schools in Örebro. Social constructionism made us realize how the community, perceptions and expectations might influence attitudes. Grid-group theory gave us an insight into how different family structures may explain why attitudes toward corporal punishment of children differ between individuals.

Whist is one of the most played card games of the world. Though there have been many studies made in the field of game theory, whist is still somewhat of an unchartered territory. In this thesis some methods to obtain an optimal strategy for whist are discussed. Whist belongs to a group of games called logical games. For this group there exists algorithms which result in an optimal strategy.

The purpose of this study was to examine how teachers practice Arne Tragetons theory of using computers as the first writing instrument in reading and writing development. We wanted to clarify how the work from using Tragetons theory was applied while investigating if and how other methods of reading and writing instruction were used. Our interest lays in how the teachers accomplished the knowledge of this theory and also how the choice of this approach came about. To investigate this we used interviews with a qualitative nature, where seven active teachers were interviewed. They worked in three different schools in years one to three, they were all women and had various long experiences of work on the computer writing tools.

The title of the paper aims at a comment by one of the students during an interview. It reflects how most of the students experience the lunches in a specific school where the investigation is made. The question of pedagogical lunches has always interested me. Here I have used a method called the Grounded theory. I carried out a qualitative investigation with a number of methods such as interviews and participating observations.

The aim of this study is two folded. We wish to investigate if there is a value premium from hedging jet fuel exposure for American and European airlines. We also seek to answer if airlines can affect their probability to default by using Risk Management. During the period 2003 ? 2006 there existed a value premium for airlines that hedged their expected future consumption of jet fuel.

How do probation inspectors describe their female clients and female offenders? Are there any discrepancies in treatment between male and female clients? In what way is the social interaction between female clients and inspectors constructed and described?  These are the issues we have explored in this study. Qualitative semi-structured interviews with a total of nine probation inspectors; six women and three men, were used in order to examine the probation inspectors? constructions of clients and the construction of interaction between them. By applying Foucault?s theory of power relations, Hirdman?s gender theory and Olsson?s theory of preconceptions when analyzing the results five themes were identified; descriptions of the work of the female client, descriptions of the interaction with the female client, descriptions of the female offender, descriptions of backgrounds why women commit crimes and descriptions of society's view on the female offender.

Taiwan has over the past thirty years experienced a substantial political transformation. Being ruled by Chinese nationalists since World War II, Taiwan started its democratic transition in the late eighties. The new democratic system did not only provide people with freedom to vote, it also marked the beginning of a search for a new national identity. Based on the international theory of constructivism, this paper defines and studies the Taiwanese people?s progression away from a dominant Chinese national identity towards a uniquely defined Taiwanese identity.

Problem: How does the organisational culture affect the internal communication between the middle manager and his or herssubordinates?Purpose: The most common way is to study how the communication affect the organisational culture. In our study we have examined the reverse perspective. The purpose of this study would be to explain how the organisational culture affect the internal communication between the middle manager and his or hers subordinates.Theories: The basic theories in the study are The basic model, Internal communication, Levels of culture, High-power culture, Socialconstructions, Organisational structures and Leader Member Exchange Theory.Method: The study is based on the qualitative approach. We have used interviews for our collection of raw data.

The writer has attempted to discuss the distinction between the necessary and the contingent. It begins with a criticism against the possibility for a so-called ?a possible worlds realism? to give a ?philosophical explanation? of this distinction. The writer argues that this is impossible, since it requires that a notion of this distinction be already accepted (more precisely that the necessity of such a theory is already accepted).After this specific criticism, the writer intends to show that this is a more general problem that follows any explanation of the contingent/necessary distinction.The writer then discusses the counter-argument that the requirements placed on these explanations are set to high, therefore the writer shows in theory the problem can be solved and sketches a more specific way how to explain and show the basis for this distinction..

Issuing convertible bonds for financing purposes has never become widespread practice amongst Swedish companies, in spite of the instrument being common in international markets. Economic theory based on efficient markets suggests that companies should gain no financial benefits from using convertibles and the Swedish situation could be interpreted as in line with this reasoning. However, there are Swedish companies that have chosen to issue convertibles and the Swedish market therefore seems both supportive and contradictory to the existence of benefits of convertible bond financing. Little research concerning the Swedish market has been conducted and the purpose of this explorative thesis is thus to enhance the understanding of the Swedish market for convertibles. This is achieved by conducting in-depth interviews with six listed Swedish companies that have recently issued convertible bonds.