The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.

Companies constantly strive for the perfect order which enables them to satisfy and retain their customers. This is a difficult process that can be facilitated by using different picking technologies. In this study, a research of the picking technologies Pick-to-Light and Pick-to-Voice have been made to investigate when each technology is suited.In order to collect relevant information and data to be able to answer the question formulation, a qualitative study with interviews have been made. The purpose of this essay was to investigate Pick-to-Light and Pick-to-Voice to see when each technology is best suited and to see what the differences between the technologies are. With our essay we wanted to help manufacturing companies to make the right decisions when implementing a picking technology.The results showed that those picking technologies give companies a higher picking quality and an increased work efficiency since the order picking is faster to perform, and that picking errors are reduced.

This paper, Personal safety when working with weather encapsulation constructions, is focused on weather encapsulation constructions and how the absence of Swedish standards and regulations is affecting the safety for the workers. The usage of weather encapsulation construction is increasing in Sweden therefore the needs for standards and regulations are becoming more and more urgent. The risks involving the rising and the demolition of the weather encapsulation construction and when the construction is transported along its rails are treated in the paper. Since there are no regulations companies have had to solve the safety issues without instructions, the paper regards how the companies have solved this problem without the support of formal institutions..

 The purpose of this essay is to analyze and understand which difficulties that e-company's struggles with the most, and what their strategies are to overcome this problem. Sales of clothing through e-commerce have made the shopping experience faster and more comfortable, but on the other hand it has created a couple of problems which makes a big difference in the purchase of clothing, we are partly talking about the absence of the testing opportunity. To not know whether or not the shirt or pants will fit, leads customers to a game of gamble every single time they purchase a garment. Another problem which makes customers nervous before a purchase is the absence of a physical salesperson. This might lead customers to question whether or not the company exists.

Information technology and globalization has led to an increasing competition and service production has been more and more independent of locations. This has made a market of outsourced telephone costumer service possible. Due to high establishment the market has been saturated and with that price has sunk. Customer companies have the last few years got more negative to outsourcing of their telephone customer service as they through operating the customer service internally want to get closer to their customers.In the empirical study the writers try to figure out which companies the callcenters should try to aim towards to get long and profitable cooperation. This will be done through deducing guiding principles from theories about how different factors around companies costumer service should look like.

In today?s IT-community, consumers use the internet in a increasing rate to find information or to purchase products and services. This has led to a growth in the market, but also a greater competition between e-stores and web shops. To separate yourself from the masses has become more important, the question is; what strategy should the IT-salesman use? The meaning of this scientific study is to find and focus on witch the primary factors/aspects are, that controls and is the very foundation for the consumer making a purchase, by using the internet.

Shareholder value has its origin in the American corporate governance system and has been the subject of great debate over the last few decades. The proponents claim that it creates economic efficiency while the critics argue that maximization of shareholder value jeopardizes the long term survival of companies. However, the debate in Sweden already seems to have forgotten the question of how embedded the ideology really is and what´s leading its way. This study show that shareholder value has developed and been established in Swedish companies between 1995 and 2005. The study has found evidence that suggests that the development can primarily be linked to board networks and international exposure.

From July 2005 on, the new Swedish Corporate Governance Code will be applied gradually by companies listed on the stock exchange or any authorized financial market in Sweden. The Code has been drawn up in order to clarify and to improve the self-regulation in Swedish companies. The need for codified self-regulation standards has been considered as urgent due to negative trends on the market such as the last few years? corporate scandals in domestic and international trade and industry. The sought-after consequence is to clarify the mission framework for corporate directors.Ch.

Social media is by many believed to be the core of a new type of Public Relations. This new PR is called PR 2.0. Most larger companies today are to be find using dif- ferent types of social media to interact with their publics. Each year companies invest more money in this type of digital public relations. Social media is a relatively new online phenomenon and still used at a very early stage.

Purpose: The purpose of this paper is to describe the perception of value and risk in CSR as well as analyzing how financial institutions influence responsible behavior in business in order to create sustainable economic growth.Methodology: The study has a qualitative research method used by an abductive process. Data has been collected through semi-structured interviews with respondents from three venture capital companies and three banks. The sample of respondents was done through a convenience sample with respect to access and expertise in the research area.Conclusion: The most important meanings of the research results have shown that CSR holds an intrinsic value concerning contributing value as its conceptual meaning in terms of sustainable development. CSR can also be regarded as a dimension of risk management to reduce the risk of negative externalities on corporate activities. Investors and financiers contribute to sustainable companies through active ownership and improvements in the CSR dimensions.

The construction industry depends on functioning logistics; if the logistics isn?tworking the construction site will risk to be interrupted due to material shortages orproblems with deliveries. Despite this, the construction industry is battling logisticproblems daily. This problem is very time consuming and costly for the companies.These theses are written for Peab Bostadsproduktion and investigate if it is possibleto focus on logistics earlier in the building planning process to reduce the problemsthat occur. Peab has partnerships with three companies that could be helpful for themin the work of reducing logistic problems.

The de-regulation of commercial air traffic in the early 1990?s lead to that many new airline companies entered the market. Many of these new actors were low budget airlines which meant that the traditional airlines met a new type of competition. This situation contributed to the fact that ticket prices dropped in many countries. It has become more and more common that the traveller prefers to fly with low budget airlines rather than with the traditional airlines.

In this thesis, the introduction of smoke-free restaurants and bars in several EU Member States in a policy convergence perspective is studied. The thesis sets out to explain whether policy convergence has occurred and the possible explanations connected with it. It is stated that 15 out of 25 EU Member States had introduced or decided to introduce smoke-free restaurants and bars up to April, 2006. Out of all the countries in the world, 35, including the EU Member States, had introduced or decided to introduce smoke-free restaurants and bars. The result is analysed by using policy convergence theory and by putting the case in a global environment where tobacco control has become an ever more central theme for public health policy.The EU Member States are different in several ways considered to be important factors for policy convergence, such as cultural, institutional and socio-economic similarities, and the conclusion is made that EU membership has been a most crucial factor for the rapidity of the policy diffusion.

The increased specialisation and complexity in products and services has created the need for Swedish companies to focus more on their core businesses. This has resulted in them opting to buy services and products that lie outside of their core business from consultancy businesses or other types of suppliers. When companies describe their offers in internal and external marketing it is done often in terms of company or service attributes that are not based on customer value or offered value for the customer. The reason for this is that companies have not adapted their services to the different needs of their customers. As a result of this, they run the risk of offering the same services as their competitors and communicate values that the customers either do not understand or experience as value adding. By using the theory on the data collection from the case company we have an understanding and shown how the customer values can be developed from a service company?s internal and external prerequisites and competitive advantages.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.