In Sweden the residential and commercial sector is a major user of energy, why the Swedish government has set a specific goal to half the energy usage in buildings by 2050, compared to 1995. The Swedish Energy Agency has therefore started the campaign ?Halvera Mera? to encourage demonstration projects that will show how to renovate in an energy efficient way, and in doing so prove that it is possible to reduce a building?s energy usage by half and still make a profit. These projects are intended to serve as good examples and give inspiration to residential owners to perform energy efficient renovations. To make sure that these projects serve their purpose, it is important to know what will inspire and what will impede a residential owner to invest in energy efficiency improvements.

Background: The debate about environment, labor conditions and aid to developing countries has the last years been a much discussed subject The pressure on the companies to live up to their responsibility is beginning to be noticed in the market.Purpose: To find out if a retail company investing in Corporate Social Responsibility thereby direct can effect it?s stock value. Using interviews to investigate if and how stock analysts and corporate finance professionals valuate a company?s CSR initiatives.Theoretical perspective: The description of CSR is leading to the main theory, The Brand Value Change, and the Market Hypothesis. Additionally a theory of the Consumer Buying Process and CAPM-model about financial risks is presented.Method: An event study of 30 companies to investigate if there is any change in their stock values and interviews with three professionals from the financial sector to find out about their attitude to CSR.

During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.

Investor Relations is a function used by companies to compete for capital by creating relations with investors. It is a young function, earlier practiced by the same people who had responsible for exercising the Public Relations.Investor Relations has evolved a great deal lately but there are still no concrete theories behind the function. The aim though is clear and there are literature explaining how to practice the different parts. The most research within Investor Relations uses the theory of Relationship Marketing. Lately the two authors Hägg and Preiholt have started to examine what they call Financial Marketing since Investor Relations is about relations between actors on financial markets primarily.In this paper, we examine the aspect of information in Investor Relations.

This paper examines constructions of identities in Swedish news paper articles concerning the European Unions?s Tobacco Products Directive. Using critical discourse analysis (CDA) supported by theories of discourse, semiotics and identity formation, this paper argues that constructions of a Swedish ?Us? are distinguished from a non-Swedish ?Them?. These constructions depends on categories such as use of tobacco, science, history and war, which are frequently used in the discourse to separate ?Us?, ?the good? from ?Them?, ?the bad?.

The aim of this study is to investigate how Swedish listed real estate companies use quantitative sustainability measures - mainly sustainability index with a financial focus. Sustainability management is a controversial issue that is used more and more constructive. A sustainable management approach in corporate cunduct is complex and based on a number of aspects of business visions, objectives and daily procedures. The study identifies aspects that are considered relevant in real estate companies where the selection of sustainability indicators is based on the support of scientific research in this field. The study intendeds to clarify how Swedish listed real estate companies have selected aspects and indicators of sustainability management and how these work towards a sustainable development.

Background: An accountant is supposed to secure that the information from a company is true and fair. Recently consulting, or giving advice, has grown to be a major part of an accountants daily work particularly in smaller companies which may have insufficient financial competence themselves. This means that an accountant occupies two parts, as an independent reviewer and as an initiated advisor, which have caused controversy. Purpose: The purpose is to outline and explain how the accountants and audit customers regard an eventual discrepancy between performing the audit and consulting, and to give suggestions how to manage this. The purpose is also to define what customers perceive as quality in consulting an auditor.

Title: The qualified audit report ? a study of Board of Director, Private Corporation and auditor?s impact.                      Seminar date: 31th of May, 2011Authors: Annika Jonasson & Emma SwanbergSupervisor: Andreas Jansson                Education: the Business Administration and Economics Programme      Course: Thesis, the Business, Administration and Economics Programme, 30 creditsKeywords: Qualified audit report, accounting, audit, auditor, board of directors private corporation, stakeholderBackground: It is important for the company's stakeholders to receive information what affects qualified audit report. The information is also important for the company?s management or owner in order to prevent qualified audit report. Board of directors (the ability to control the owners or management and provide critical resources), the management or owners (incentives to manipulate the annual report) and auditors (the ability to discover and report false financial statements) may have an impact why Swedish private corporations receiving qualified audit reports.  Purpose: The overall purpose is to examine why Swedish Private Corporation receives qualified audit reports.Methodology: In order to fulfill the purpose of our thesis a deductive approach is used.

This report is about Swedish statistics on work related accidents and work related diseases onboard Swedish ships. The authors analyzed collected statistics from two authorities and an insurance organization in an attempt to compare the data. In order to understand the need for statistics and why the authority publishes them; minor literature study was conducted. The results of the literature study are in the background chapter. The requirements for the different cases to be registered in the statistics have been investigated, in unity with the issue in question.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

Earlier this year the Swedish migration board gave a part of their responsibility for the separated children to those municipalities that have signed an agreement with them, so that the children can get the best handling of their matters and also to lift the heavy pressure of the Swedish migration board. Our aim in this paper is to see how this division is made and which areas of responsibility they have. We want to see how this process is being handled in relation to these children?s rights, the Convention on the Rights of the Child and the Swedish law. To get the best information possible we used a qualitative method.

The purpose of this study was to examine the school counsellors and social service workers experience of how the child psychiatry manage their authority in the collaboration concerning children with mental health problems. The study was conducted using qualitative interviews with school counsellors, social service workers and one former employee of the Swedish child psychiatric care. Our results are divided into two themes: Collaboration and distribution of responsibility and Children who fall between the cracks. Examples of groups of children who according to our study are at risk of falling between the cracks are those who apart from mental issues have substance abuse issues or social issues, those whose parents are in a child custody dispute, children who are acting out and children with self-harm issues. The study also reveals that it's easier for children whose parents are active and knowledgeable to get help from the child psychiatric care and that it's a requirement for both parents and children to be highly motivated.There are established social hierarchs between agencies who partake in collaboration regarding children with mental illness.

ABSTRACTThe study is an analysis of the politic debate about the decentralising of the public school between the years 1946 and 1990. The problem that the essay is about to study is which reason made the decentralising take place. The texts that have been read, interpreted and reconstructed are propositions, motions and written debates in the parliament. The purpose of the study is to examine the discussion about the schools decentralising in 1946-1990. The aim is also to examine what kind of pro- and contra arguments that are shown in the debate and who the interveners are and why they made a statement.

This thesis will explore how the medium of film is treated in the recently published Swedish textbooks and how these textbooks take into account the four different aspects of Cineliteracy.Cineliteracy is a theory which advocates the necessity of students' increased cinematic knowledge by presenting the four skill areas that should be included when it comes to teaching film in school. The theory implies students´ analytical skills, contextual knowledge and knowledge of the film canon as well as the development of students' skills to produce films. Cineliteracy theory finds support both within Swedish National Agency for Education and in recent Swedish research.This study includes investigation of eight new textbooks, adapted to the criteria for the new Swedish curriculum 2011. The analysis will be limited to textbooks for the course Swedish 1, since it is mandatory regardless of the orientation of the student?s education..

This qualitative study involves the implementation of Lean and Kaizen methods in a Swedish service industry. Lean philosophy is based on a method to achieve more with less. In practical terms this means that the use of an organization's resources is improved. The origin of Lean is the Toyota Production System. Now, Kaizen methods give managers and employees a better more efficient system to reach their goals within the organization or company.