Problembeskrivning: Användare av årsredovisning, ställer krav på korrekt information för att vidare kunna fatta adekvata beslut. Årsredovisningen utgörs av en reglerad del ? International Financial Reporting Standard (IFRS), samt en frivillig del, VD-ordet, som inte är reglerad. Idag har VD-ordet kommit att få allt större betydelse, eftersom det är enklare att förstå för de användare som inte har tillräcklig kunskap om redovisning. Det uppstår då ett problem huruvida VD:n väljer att gestalta den ekonomiska verkligheten sådan den framställs i redovisningen, eller om han väljer att förvränga verkligheten i VD-ordet.

Title: ?SJ AB har kommenterat ditt inlägg?: En kvantiativ och kvalitativ studie om SJ AB:s kommunikation i sociala medierWriters: Fanny Fellman and Moa GrönroosClass, semester, year: Bachelor thesis, 15 HP, winter semester 2014Number of words in the thesis: 13 566Problem definition and purpose: Our purpose is to investigate how SJ communicate in social media in crisis. SJ AB is a Swedish train company with traffic across Sweden who may be affected by a variety of crises. Social media use has today grown and now uses just not the Internet for pleasure, but also to ask questions and get feedback. Social media leads us into a new communication scenery, which also applies to organizations to be present.

Executive SummaryThis final thesis has examined the effects of an increased centralization and better coord­in­ation of the distribution logistics at ABB in Västerås. The company is today strongly decent­ralized and there is a minimum of collaboration between the 20 business units. This is why the questions were raised; how could the business units coordinate outbound logistic activities and what effects would that provide. The obj­ect­ive of this final thesis is to provide basic data for a future decision-making which desc­r­ibe these effects.The report has mapped out the factors that are important to ABB in an evaluation of their logistic activities and how the outbound logistics work today. The four factors are cost efficiency, delivery service, environmental impact and logistics capability.

The business potential of software defined radio (SDR) technology is studied by evaluating whether or not its characteristics correspond to those particular to a disruptive technology. The maturity of the SDR technology concept is illuminated by analyzing the opinions and perspectives of a selection of representatives for different stakeholders in the wireless communications market. Characteristics as, for example, the degree of consensus about the utility of SDR technology and the awareness of features and limitations are studied by application of the theory of technological frames. This theory helps us understand how and when technology evolution takes place. Finally we describe the value network structures of some potentially viable application areas for SDR and suggest some possible business opportunities based on SDR technology.This thesis is carried out as a case study and the research data is obtained from secondary sources, such as literature and Internet publications as well as interviews with people well experienced in the field of wireless communications.

Executive SummaryThis final thesis has examined the effects of an increased centralization and better coord­in­ation of the distribution logistics at ABB in Västerås. The company is today strongly decent­ralized and there is a minimum of collaboration between the 20 business units. This is why the questions were raised; how could the business units coordinate outbound logistic activities and what effects would that provide. The obj­ect­ive of this final thesis is to provide basic data for a future decision-making which desc­r­ibe these effects.The report has mapped out the factors that are important to ABB in an evaluation of their logistic activities and how the outbound logistics work today. The four factors are cost efficiency, delivery service, environmental impact and logistics capability.

Road safety is the result of measures to reduce therisk of accident and injury. (Nationalencyklopedin,2008). In principle, road safety means to arrive saveand sound.Safe traffic in cities is mainly achieved throughappropriate speed. In Sweden, more than half ofall rides happen with a speed above the legal speedlimit (Holmberg, Hydén m.fl, 1996). To reducespeed in order to increase safety requires measureswhich influence a driver?s motives for his orher choice of speed even if these are not rational(Boverket, 2002).

Road safety is the result of measures to reduce therisk of accident and injury. (Nationalencyklopedin,2008). In principle, road safety means to arrive saveand sound.Safe traffic in cities is mainly achieved throughappropriate speed. In Sweden, more than half ofall rides happen with a speed above the legal speedlimit (Holmberg, Hydén m.fl, 1996). To reducespeed in order to increase safety requires measureswhich influence a driver?s motives for his orher choice of speed even if these are not rational(Boverket, 2002).

Turkiet är en attraktiv växande marknad inom kontraktsbaserad textilproduktion, den geografiska närheten för svenska modeföretagen är en bidragande faktor till detta. När modeföretag i Sverige kontrakterar produktion i Turkiet stöter de på många problem när de ska uppehålla sin uppförandekod och implementera denna i alla led i värdekedjan. I denna rapport är det BSCIs uppförandekod som är fokus. Olika synsätt i Turkiet på arbetsrättigheter och sociala rättigheter är vanliga problem och det skapar svårigheter för modeföretagets sociala hållbarhetsarbete. Rapportens syfte är att undersöka hur turkiska materialtillverkare lever upp till svenska modeföretags krav samt vad som kan förbättras och hur det kan gå till.

Assessing the outcome of corporate responsibility is often argued to be complicated due to long-term effects and qualitative aspects. Epstein (2008, p.261) establishes that: ?Though many think that sustainability is too difficult to measure, companies have found that unless the impacts are measured, they are commonly ignored in the resource allocation process?. Corporate responsibility is often referred to as a business case, i.e., that social and environmental concern add value to the business (Heikkurinen, 2010; Porter & van der Linde, 1995). Hence, for corporate responsibility to be a business case a strategy, corporate structure and systems, programmes and actions linked to performance measures need to be in place to assess the outcome; environmental, social as well as financial.

Sammanfattning Författare: Ann-Sofie Hjalmarsson och Judith Rodriguez Handledare: Leif Edvinsson Examinator: Christer Kedström Kurs: Magisterkurs i Strategisk ledning Nyckelord: Intellektuellt kapital, miljöpsykologi, hjärnan, hjärnergonomi. Syfte: Vårt syfte med uppsatsen är att öka insikten för hur man genom strukturkapitalet, i det här fallet kontorets design, kan förstärka humankapitalet. Vi avser ta fram en ?tankeram" med de element vi har funnit betydelsefulla. Metod: Vi har använt oss av abduktiv kvalitativ metod.

In theory, the logic behind partnerships is simple: All organisations have strengths, but no organisation has all the strength required to do everything. Triggered by global perspectives and challenged by sustainability objectives, the United Nations Conference on Environment and Development (UNCED) in Rio de Janeiro in 1992 pointed out needs for corporate responsibility. In this conference, Private-public partnership, PPP, was identified as a potential way to work towards sustainability, especially as a way to emphasize a corporate responsibility commitment. Nowadays, organizations exist to satisfy the needs and interests of all their stakeholders, such as customers, markets, shareholders, as well as secondary stakeholders such as media, NGOs, and society at large. Addressing all stakeholders and working towards a sustainable business development makes PPP a potential solution, but also a source of challenges.

To curb greenhouse gases and mitigate climate change is one of the biggest challenges human society face today. Carbon dioxide (CO2) has accumulated rapidly in the atmosphere as a consequence of burning of fossil fuels and deforestation. The aim of this study is to explore two methods to store carbon dioxide in geological formations and biological sinks. The aim is also to discuss the two mitigation options from a sustainable perspective and whether it can lead to a better environment and benefits for local and global societies. The research questions are: Which method to store carbon dioxide, geological or biological, is the most effective? Which method to store carbon dioxide, geological or biological, has the greatest potential to promote sustainable development for local communities?The method used is a comparative case study and presents four case studies that explore the potential for CO2 storage offshore in Norway and Brazil; and in tropical forests in Mexico and Brazil.

SummaryIt is inspiring to see museum visitors evolve and develop through art exhibitions. Great potential lay in facilitating the learning experience by art exhibitions, and the possibility of designing exhibitions that make visitors attracted to learn. The purpose of the present work is to study the means of creating favorable conditions for lifelong and enjoyable learning in art exhibitions. The concept of learning has multiple definitions, and several have been used effectively in various ways in preceding works. The underlying principle of this work is that visitors learn by actively processing information in their own minds and through experiences. The term lifelong learning is often associated with employability and adaptability.

Boulognerskogen is a park in the central of Skövde that have had a health resort, paths for strolling, outdoor-bath, outdoor-sport areas and events. During the 1970:th there was a lack of interest for the park and very few visited it. By a motion from a resident in Skövde wich proposes that a city playground will be build in Boulognerskogen gave me an opportunity to investigate how the potential of the park can be used to create a funny and nice place to visit for children in company with adults. By a program that contains the main goals and design program for a city playground in Boulognerskogen, I wanted to present a proposal that could meet childrens needs to play and to use the conditions of the place to create places to play in, and where children in company with adults could be together. To reach this, I wanted to try different methods that could lead to a proposal that was well supported by children and adults, and wich was possible to use by the local authority in their further actions. The methods that I used was therefor an important part of the work. I have choosen to define the concept "city playground" as a greater playground situated in the center of the town that are suitable for outings and as a meetingplace, with a varation in playground attractions and promote children and adults to be together, aiming at younger children in the ages of 1-10 years in company with adults, but should also give space to activities of other groups.

The purpose of this study is to present populism as a political phenomenon and to impose focus on the rightwing populist parties that are active in Scandinavia. This essay begins with a presentation of the three rightwing political parties in Scandinavia. The rightwing populist parties have successfully developed their rhetoric and effectively influenced the political establishment in Sweden, Norway and Denmark. The parties that the essay focuses on are theSwedish democrats (SD), the Norwegian Progress party (FRP) and the Danish People`s party (DF). These parties are interesting in the sense that they share many opinions and are active in comparable political atmospheres, but also that they use approximately the same rightwing populist rhetoric as a way of exerting leverage on political policy.The theoretical segment is constructed on a descriptive historical background of populisms three different phases.