Today?s political debate on environmental issues and environmental thinking, alongside the Swedish presidency of the EU and Climate Conferences shows that the environment is an important topic. Environment is important, not only in politics, but also for companies and the demand of environmental strategies and environmental reports has increased. This leads to an increased pressure on firms to begin to report on environmental concerns and to create active systems for environmental thinking.The aim of the present study is to examine why firms in the transport sector, mainly lorry transports, reports environmental aspects and what drives these companies to create these reports.Based on Stakeholder and institutional theory we aim to examine to which extent Stakeholders affects the environmental accounting and reporting. We also aim to explain how the organization is influenced to incorporate external and societal environmental procedures.

This essay analyses the European Food Safety Authority's (EFSA) legitimacy. Theories on input- and output legitimacy are used in the examination. After analysing Stakeholder representation, forum for deliberation, transparency, independence, and information sharing, input legitimacy in EFSA is assessed to be high. Output legitimacy was examined through the authority's outcome effectiveness, which was divided into compliance and effectiveness. Since food safety is an immense area, two important parts were chosen for the analysis of output legitimacy; transmissible/bovine spongiform encephalopathy (TSE/BSE) and genetically modified organisms (GMO).

This thesis examines the establishment of auditors as third party assurers of sustainability reports in Sweden. This is done through a qualitative case study that examines the subject from both a preparer?s and an assurer?s perspective. Empirical data was analyzed using a combination of agency- and legitimacy theory. The study reaches the conclusion that sustainability reporting companies in the study demand a verification service for reported sustainability data in order to increase creditability, meet increased Stakeholder demand and increased accounting complexity.

Syftet med uppsatsen är att belysa vad som kan göras för att undvika konflikter inom band och för att hantera dem, detta genom att undersöka olika konflikter inom band och genom att se vad bandmedlemmarna berättar om dem. Syftet är också att reflektera över på vilket sätt resultaten kan överföras på och vara användbara för organisationer.Metoden består av en induktiv forskningsansats och en kvalitativ forskningsstrategi, dessutom har undersökningen skett i form av en fallstudie. Detta medför att det var möjligt att samla in empirin som sedan kunde tolkas med hjälp av teorin och vidare var det möjligt att undersöka ett fenomen i stället för att bevisa någonting. Det användes kvalitativa intervjuer med medlemmar i ett band där de intervjuade fick prata om sina egna upplevelser för att få fram empiri, samt böcker om Mötley Crüe och Kiss.Studien visar att medvetenhet om olika roller och samspel mellan bandmedlemmar är viktig för hantering av konflikter och för att undvika dem. Studien ger närmare inblick på detta genom att beskriva olika samband mellan konflikter och bland annat gruppdynamik, roller, förväntningar, behov och krav.

In this report I have compiled my thesis which was about investigating what sellers of real estates find important when they shall appoint a real estate agent. I have also looked into other parameters in my study, like whether the sellers at all use real estate agents and how they have proceeded in case they do not use an agent. In addition to that, I have tried to find out why sellers didn´t chose LRF Konsult and what they know about the company. This analyses was made through questionnaires sent to those estate owners who didn´t use LRF Konsult when they sold their estate. The questionnaires contained 8 questions.

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, Stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

Information security is an essential part of all information systems; especially in large organizations and companies dealing with classified material. Every large information system has an architecture that includes many parts that together form an Enterprise Architecture. The aim of this thesis is to study how to describe several security functions in an Enterprise Architecture and also how to ensure accountability between requirements and the implementation of the security functions. The description is for Stakeholders on a conceptual level rather than a technical level. The study has been carried out by comparing the theoretical framework that has been formed by a study of the literature, and the empirical framework that has been formed by a group discussion and interviews with Information Security Consultants from Combitech AB.

Purpose: The purpose of this paper is to study the companies approach to sustainability and to examine the relationship between the report content and the sustainability efforts businesses are making in practice.Method: The study has a qualitative perspective with semi-structured interviews and content analysis as method to collect data. Three companies were interviewed; Tekniska Verken AB, Apoteket AB and Max hamburgerrestauranger AB. The content analysis was used when collecting data from the three companies? sustainability reports.Frame of reference: Legitimacy theory, Stakeholder theory, Institutional theory, the Pyramid of Corporate Social Responsibility.Results: The result showed that all companies are prepared to work for sustainable development and that they view sustainability as an integrated part of their work. The sustainability report is the basis for sustainability reporting, which is a way for companies to demonstrate to their Stakeholders what they stand for and what they implement in practice.

Denna uppsats syftar till att analysera relationsmarknadsföringens roll vid offentlig upphandling. Den kommer även att försöka genomlysa till viken grad en relationsmarknadsföringsstrategi är genomförbar, samt hur detta kan vidareutvecklas för att skapa konkurrensfördelar. För att uppfylla detta syfte har en fallstudie av företaget SWEDE (Swedish Emergency Disaster Equipment), vilket verkar inom ett nischsegment av sjukvårdssektorn, närmare bestämt akutsjukvård/sanering genomförts. Fallstudien har genom en kvalitativ metod med utgångspunkt i grunderna inom modern relationsmarknadsföring undersökt vilka problem, samt möjligheter ett företag på en marknad vilken kontrolleras av Lagen om offentlig upphandling ställs inför.Vidare har andra teorier som Stakeholder mapping varit en teoretisk grund för att identifiera viktiga aktörer och deras roll i den offentliga upphandlingsprocessen. De grundprinciper vilka Lagen om offentlig upphandling bygger på har presenterats och diskuterats ur fallföretagets synvinkel för att se hur de kan tänkas begränsa eller möjliggöra en framgångsrik relationsmarknadsföringsstrategi.Utifrån de genomförda intervjuerna, vilka haft för avsikt att skapa en djupare förståelse för det studerade problemområdet, drar jag slutsatsen att fallföretaget strävar efter att använda sig av relationsmarknadsföring i den mån det är möjligt utan att bryta mot Lagen om offentlig upphandling, då detta riskerar att resultera i juridiska påföljder.

Bolagsstyrning är ett angeläget diskussionsämne efter finanskrisen, särskilt beträffande hur en god bolagsstyrning kan uppnås i banker. Det råder konsensus om att god bolagsstyrning är av högsta betydelse för näringslivet och även övriga delar av samhället. Emellertid skiljer sig uppfattningarna om hur man på bästa sätt ska uppnå detta.                                          I uppsatsen har de viktigaste bolagsstyrningsteorierna behandlats. Agentteorin tar sikte på relationen mellan principalen och agenten samt de problem som uppkommer inom den relationen.

Bolagsstyrning är ett angeläget diskussionsämne efter finanskrisen, särskilt beträffande hur en god bolagsstyrning kan uppnås i banker. Det råder konsensus om att god bolagsstyrning är av högsta betydelse för näringslivet och även övriga delar av samhället. Emellertid skiljer sig uppfattningarna om hur man på bästa sätt ska uppnå detta.                                          I uppsatsen har de viktigaste bolagsstyrningsteorierna behandlats. Agentteorin tar sikte på relationen mellan principalen och agenten samt de problem som uppkommer inom den relationen.

Corporate Social Responsibility is a concept whereby companies integrate social and environmental concerns into their core business and in their interaction with Stakeholders on a voluntarily basis. The purpose with our thesis is to study how Swedish insurance companies work with Corporate Social Responsibility and to analyse the underlying strategies of the companies? social, environmental and economical activities. We will analyse where, how and for whom value can be created with CSR. Where does the value creation take place, how can it be created through these activities and who will benefit from Corporate Social Responsibility? Theories point out that companies need to assemble and value the total package of benefits to be able to create successful corporate initiatives.

Ett undantag från revisionsplikten infördes för mindre aktiebolag den 1 november 2010, som berör ungefär 70 % av de svenska aktiebolagen eller 250 000 bolag. Vid kreditgivningen behöver bankerna information för att minska risken och vikten vid att informationen stämmer är stor. Revisorn är ett sätt för att bekräfta informationen och öka trovärdigheten för räkenskaperna. Detta ledde till vår problemformulering: Förändras trovärdigheten i ett bolags finansiella rapporter om aktiebolaget väljer bort revisionen? Vilka konsekvenser får det för bolagen i relation till bankerna?Syftet är att få en bild av om trovärdigheten hos ett bolag förändras då de väljer bort revisionen och vilka konsekvenser det kan få.Studien har en deduktiv ansats, vilket innebär att vi började med datainsamling och teorier.

Corporate Social Responsibility (CSR) is a topic that is becoming increasingly important in today's society. CSR is a concept whereby companies voluntarily integrate social and environmental concerns both in their business but also in interaction with their Stakeholders. The society of today sets high expectations for how companies take their social responsibilities, especially in industries where the risks to individuals and the environment are high. In this study, we tried to answer the following questions; what kind of responsibility do companies in the plastics and chemicals industry claim to take and why might this be due? What differences exist between the investigated companies in the industry and what may these differences be rooted in? The purpose of this study was to obtain an understanding of the interest in working on sustainability in the plastics and chemicals industry.

In this interview study I have examined eleven Swedish advertisers and professional communicators and their view of ethics in the advertising industry. The purpose of the study was to shed light on how they see their ethical responsibilites, as well as trying to understand how they reason in regard to ethics as a whole. The main research questions regard the distinction between business and economic responsibilities towards their clients and societal ethical responsibilities, which ethical questions are of importance to them, and how they believe the industry should be regulated.The theoretical framework of the study uses media ethics, social responsibility theory, media accountability theory, and stockholder and Stakeholder theory as its base. The study was performed using a qualitative method through interviews and the interpretation of these. The results of the study finds that the consulted advertisers have set opinions of what they themselves would decline to work with for ethical reasons, and has also been able to identify five main categories of ethical issues that they attach great importance to.