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.

The following essay is a descriptive and analyzing study in how the local Tanzanian NGO MVIWANYA works to disseminate sustainable agricultural technologies to the farmer households in Rorya District, Mara. It also presents and analyzes the reception and impacts these new technologies have on the households. Information was gathered during two weeks of field work at the organization in Tanzania. It was conducted empirically through interviews with and observations of small-scale farmer members of MVIWANYA and the staff of the organization. The gathered material is analyzed and presented with the help of a theoretical model designed by Birner et al.

In this Masters thesis the image of the public library in the local press and in the eyes of the public is examined. The questions posed to examine this are: - What activities of the public library are described in the local press? - What activities does the public associate with the public library? - What functions and roles of the public library can be found in the articles and interviews and how are they expressed? - What opinions of the public library and hereto related activities can be found in the articles and interviews? This study is based on an analysis of 127 articles, published in Borås Tidning during a period of six months, and of interviews with 35 people from Sjuhäradsbygden. To analyse the articles and the interviews Marianne Andersson and Dorte Skot-Hansen´s model of roles for the library has been used. The model includes four roles for the library: the library as a cultural centre, a knowledge centre, an information centre and a social centre.

Predicting corporate failure is an increasingly important topic in the world of economics today. This paper, with the help of the credit ranking company Syna AB, aims to investigate a few different statistic strategies to do just that. This task is accomplished by using a data material of 250 000 Swedish companies divided into two subsamples. The first sample is used to develop the model and the second as a validation sample. The model developing sample holds 160 000 companies divided into five different subgroups based on size and age.

This study is intended to identify which factors that influence the success of initiatives in Customer Relationship Management, usually abbreviated as CRM. In the course of this study we have been in contact with forty-two companies operating in Sweden within eleven different sectors in order to find out how they operate regarding CRM initiatives, particularly initiatives within marketing and promotions. Against the data collected during the study it was concluded that the companies working with CRM believed that the CRM initiatives resulted in higher profitability and created more loyal customers. At the same time it was evident that the companies had different views on CRM as a method and its benefits. The majority of the companies could not present any tangible results from CRM-initiatives. It was also revealed that decisions regarding CRM initiatives were based on subjective assessments and without theoretical foundation.

Within the Swedish school and the public library communities it is generally held as a truth that reading of fiction develops the empathic ability of the reader. This opinion is also expressed in political guiding documents for the school system and cultural sector. This paper's main hypothesis is that there is no assembled theoretic ground for the statement that reading of fiction develops the empathic ability. The investigation consists of two parts, the first being theoretical and the second empirical. Definitions of what empathy and reading is, are reviewed in the first part.

Computers together with Internet have been growing enormously, during the last decade and the area of information technology has been growing in the same speed. As long as the surrounding environment evolves, the business models must within the IT-area, keep the same pace. So, how do business corporations handle this change to attract customers? How do the dominant business models look like? In many cases, they are apparently much the same. But what differences can we see and what areas can be improved? We have showed that the IT area isn?t just one, it consist of several segments.

Drinking water is produced from raw water and is either from groundwater or surface water. This thesis aims to find out if the cleaning process of raw water is sufficiently effective. This is important because consumers are otherwise at risk of waterborne infection caused by pathogens. There are three groups of pathogens; bacteria, virus and parasite. These have different characteristics which mean that they require different water treatment to be separated.

This thesis explores some issues regarding estimations of the cost of capital on the Stockholm Stock Exchange through reverse engineering of the Residual Income Valuation model and through usage of the Capital Asset Pricing Model. Previous studies are in conflict of whether the risk premium changes considerably over time or not. Furthermore, the risk premium estimated by CAPM tends to be fairly stable. In this study, reverse engineering of the cost of capital implied by analysts? forecasts shows a significant difference in the risk premium over time.

This paper seeks to investigate whether there is a positive relationship between bonus as a part of total executive compensation and lower accounting quality among Swedish companies. In this study, accounting quality is defined as the degree by which a company's earnings are subject to earnings management. To detect earnings management accrual-based modified Jones model is applied to companies listed on the Large-, Mid- and Small-Cap lists on the Stockholm stock exchange during 2011. We find a statistically significant positive relationship between bonus as a part of total executive compensation and lower accounting quality. Thus, in line with prior research, our results suggest that managers, interested in maximizing their bonus, will select income increasing accruals to manage earnings upwards.

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.

More relevant price comparisons between groceries are possible. This study points outone possible path through an example. The purpose of this approach is to develop amodel in a realistic context. The main assumption behind the proposed model is thatprice always has to be compared to quality. The model (algorithm) starts with a basketwith the cheapest goods.

The aim of this Masters thesis is to investigate the notions and use of non fiction literature of children 9-11 years old. Moreover, this study tries to dissect the underlying concepts that exert influence over the target groups notions and use of non fiction literature. The method and empirical basis of this study is qualitative, with interviews of eight children within the target group. We use a theory of reading exchange to highlight the different areas of usability of non fiction for children. To emphasize how children use non fiction as representative for actual facts, or as non fiction with fictional content, we use a four-field correlation model.

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.

The aim of this thesis is to analyze and examine India's economic reforms which the country introduced on the government's own initiative in the early 1990s after decades of practicing isolationism. The analysis entails a thorough systematic examination of possible factors that determined the decision to implement the reforms. These factors are derived from two models developed by scholars within the field of foreign policy.The research is performed through an examination where the possible factors for the reforms have been examined on a three-level basis; system-, state- and individual level. It is a qualitative case study that seeks to explain not only why the Indian government implemented the reforms but also to evaluate the validity of the models to the extent that they stand in accordance with the case of India.The conclusion presented in this thesis is that one model works better for explaining the case of India. The model lie emphasis on structural changes, a crisis and political entrepreneurs committed to a certain type of reforms as a prerequisite for policy change to take place.