L’objet de cette thèse est d’analyser les déterminants de l’engagement sociétal des entreprises labellisées RSE, dans un contexte de pays émergent, en l’occurrence le Maroc. Sachant que la démarche de RSE ne connaît pas le même succès dans le monde pour plusieurs raisons liées aux spécificités économiques, culturelles et sociales de chaque pays, ce travail de recherche propose d’analyser empiriquement les bénéfices et freins perçus par les entreprises labellisées RSE de la Confédération Générale des Entreprises Marocaines (CGEM). En effet, face à un contexte marqué par des mutations profondes du nouvel environnement économique international, à savoir, la mondialisation économique et la globalisation financière et les modifications réglementaires et technologiques importantes, il est devenu nécessaire pour l’entreprise de s’inscrire dans des orientations stratégiques portant sur les perspectives du développement durable, et mettant en lumière l’engagement sociétal dans les pratiques managériales dont l’objectif principal est d’assurer sa pérennité. C’est ainsi qu’elle peut concilier préservation de l’environnement et équité sociale d’un coté et les impératifs financiers et économiques de l’autre. En se basant sur des thématiques relatives aux variables démographiques, degré de connaissance et posture managériale, actions menées et outils mobilisés, freins et réticences, et motivations et avantages en matière de RSE, nous mettons l’accent sur les bénéfices et inconvénients de cette démarche.Pour cela, deux parties ont été consacrées pour élucider les différentes questions posées. Après avoir présenté un panorama des approches théoriques et conceptuelles de l’engagement sociétal des entreprises dans la première partie, la deuxième sera consacrée au positionnement épistémologique et méthodologique, et à l’analyse des résultats de l’étude empirique. Les dits résultats permettent de répondre à notre interrogation : Quels sont les déterminants de l’engagement sociétal des entreprises marocaines labellisées RSE? / The Subject of this thesis is to analyze the determiners of the community involvement of a company (RSE) in an emerging country such as Morocco. The purpose of the present research is to analyze this relation empirically. In fact, the new international economic environment characterized by deep changes, particularly, economic and financial globalization as well as the important regulatory and technological modifications that are taking place nowadays tend to give the priority to other strategic orientations relating to the prospects of sustainable development, and clarifying the societal commitment in managerial practices. The main goal of any company is to ensure its sustainability to the benefit of its customers, its shareholders and its collaborators. A company can become a committed social actor and not simply content itself with being an economic agent generating wealth. It can also get involved and adhere to better positioning itself with regard to the sustainable development which requires the production and sale within the best economic conditions while keeping a good image, namely, its ethical behavior, and by guaranteeing that its products are socially humanly and ecologically correct. Thus it can reconcile the safeguarding of the environment, social equity and the financial and economic requirements. Therefore, two parts were devoted to elucidating the various questions raised in this respect: The first part presents a review of the theoretical and conceptual approaches of the social responsibility of a company and its overall Performance and the potential links between these two components. The second part is devoted to the epistemological and methodological positioning, to the presentation of the model and the research hypotheses, as well as the analysis of the results of the empirical study. The results make it possible to answer our question: What are the determiners of the community involvement of the certified Moroccan companies RSE?

在亞洲金融風暴逐漸席捲台灣之際，無可避免的，我國股市受到嚴重衝擊。基於美國庫藏股在股市非理性下跌時具有實質的效果以及各界要求政府放寬買回自己股份的限制，允許公司進入市場護盤下，主管機關推出了許多挽救股市的措施，其中之一就是庫藏股草案的推動。雖然目前我國法規不允許庫藏股的行為，但是我國股市卻存在實質庫藏股的情形。本研究的主要目的在探討我國上市公司實質庫藏股的相關現象，並以子公司買回母公司股票的情況、動機、及其可能之行為，例如作帳行情等作一相關探討。綜上所述，研究問題區分如下： 1、到底我國上市公司實質庫藏股的行為如何？ 2、我國股市如何反應上市公司的實質庫藏股行為？ 3、我國上市公司實質庫藏股行為是否涉及公司派大股東在董監改選之後運作手法之一？ 4、我國上市公司實質庫藏股行為是否會引起公司在結帳日作帳的行為？ 5、不同的產業別對於相同的訊息是否會有不同的股價效應？ 本研究資料取自民國八十三年至民國八十八年母公司替子公司公告買回母公司股票之樣本。本研究採用事件研究法來作實證分析，實證結果發現： 1、當有子公司公告買回母公司股票之時有正向的資訊內涵。 2、當有子公司公告買回母公司股票之後有負向的資訊內涵。 3、電子業與傳統產業對於公告相同的訊息會產生不同的顯著效果。 4、董監改選之後六個月內有子公司公告買回母公司股票之樣本者其股價異常報酬並無顯著差異。 5、有子公司買回母公司的樣本在結帳日時具有拉抬股價的作帳行情且比其他無子公司買回之樣本更顯著。 目 錄 謝辭‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥壹 中文摘要‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥貳 英文摘要‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥肆 目錄‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥伍 圖次‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥柒 表次‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥‥捌 第一章 緒論 1 第一節 研究動機與目的 1 第二節 研究問題 3 第三節 主要名詞定義 4 第四節 研究步驟流程與架構 7 第二章 法規探討 9 第一節 實質庫藏股之相關行為 9 第二節 公司取得自己股份之評析 13 第三節 公司取得自己股份的方式 15 第三章 文獻探討 17 第一節 國外購回及購併的文獻 17 第二節 我國有關庫藏股之相關文獻 19 第三節 我國有關交叉持股及其他之相關文獻 21 第四章 研究方法 32 第一節 理論架構 32 第二節 研究假說 33 第三節 實證方法 36 第四節 資料來源及樣本選取 44 第五章 實證結果分析 48 第一節 公告買回樣本之宣告效果 48 第二節 不同產業別之宣告效果 51 第三節 董監改選之宣告效果 55 第四節 結帳日之結帳行情 60 第六章 結論與建議 65 第一節 結論 65 第二節 研究限制 67 第三節 研究建議 68 參考文獻 71 附 錄 78 / The purpose of this study is to investigate the market responses of treasury stock repurchase in the Taiwan stock market Since the related regulations in Taiwan prevents listed companies from obtaining treasury stock, this study defines the cross investment from subsidiary to parent's stock as treasury stock. This study predicts that the main purpose of treasury stock repurchase is to manipulate voting right, stock price, and earnings number. In order to verily the hypotheses of this study, this study selects relevant samples for the period from 1994 to 1999 excluding finance and insurance industries. The major findings of this study include: 1. The market does positively response to treasury stock repurchase prior to the announcement date and four days before the announcement date. However, the results are significantly different among different industries. 2. The market negatively response to treasury stock repurchase announcement subsequent to the announcement date. However, the results are significantly different among different industries. 3. This study finds the stock price behaves abcdrmally prior to the end of each quarter, including quarterly, semiannual and annual reporting dates.

El impacto de Internet y la tecnología que la desarrolla está siendo un elemento de cambio en los procesos tradicionales en los que se desenvuelven los Medios de Comunicación Social, generando nuevos modelos comunicativos entre los que destacan los portales periodísticos como figuras emergentes. La situación actual es fruto de un proceso evolutivo desarrollado a lo largo de los últimos años, aunque la popularidad que posee la red Internet en la Sociedad de la Información ha propiciado una verdadera explosión en este ámbito. Resulta conveniente, no obstante, realizar una revisión exhaustiva de la evolución histórica del periodismo electrónico hasta llegar a los actuales niveles, donde los portales periodísticos se están consolidando como nuevos medios de comunicación social. Una percepción adecuada del estado de la cuestión, precisa de un análisis taxonómico de los componentes de estos portales: productos informativos, productos documentales y servicios de valor añadido. Esta observación permitirá definir el grado de desarrollo en el que se encuentran los portales periodísticos, señalando tanto los aspectos más positivos alcanzados como la serie de carencias identificadas, junto a las posibles tendencias de evolución que giran alrededor de la calidad del contenido. Fruto de la revisión se propone un modelo de referencia para el diseño de los portales periodísticos, con base en una serie de niveles de desarrollo que permitirán el establecimiento de un principio metodológico para futuros proyectos sobre esta cuestión, abordados tanto desde una perspectiva periodística como documental. / The impact of the Internet in the communicational dimension has made the structures of the traditional mass media to stagger, having generated new communicative models among which the journalistic portals outstand as the most relevant examples. The present situation is the result of an evolutionary process spanning throughout the last decade, although the growing popularity of the Internet in the Information Society has recently caused a true outbreak. It is advisable, however, to carry out an exhaustive revision of the whole evolution of Digital Journalism up to today's standards, with the journalistic portals turning into the new and independent mass media. A sensible perception of the this fact calls for a taxonomic analysis of the components of the portals: informative products, documentary products and added value services. This analysis will enable us to define the degree of development of the Journalistic Portals, bringing up both the most positive aspects as well as all the detected deficiencies, along with the most likely tendencies of evolution involving the quality of their contents. The final result of this revision should provide a model of reference for the designing and developing of Journalistic Portals, based upon a series of development levels that will grant a methodology background for future projects in this field, with both a journalistic focus and a documentary one.

Investigación hemerográfica avalada por la reconstrucción y la deconstrucción de documentos portadores del eco social de un personaje, Francisco Rabal, que ni pasó desapercibido por la sociedad, los escenarios y los platós, ni puede ser ignorado por la historia y los anales del cine, el teatro y la interpretación en general. Han sido utilizados métodos concretos de investigación social de carácter cualitativo, descriptivo e interpretativo; análisis de contenidos de prensa en una investigación rigurosa sobre el tratamiento periodístico visto aquel en el escenario del universo del mensaje y contemplado éste tanto por sí solo como desde la perspectiva hemerográfica, en la que adquiere una importancia extrema la comunicación no verbal, el valor de lo icónico. Los interesados en estas investigaciones encontrarán una herramienta muy válida: la conjunción de periodismo y sociología para que el resultado ofrezca esa visión transversal solamente presente en el ámbito contextualizado de las Ciencias Humanas. / Newspaper investigation guaranteed by the construction and the desconstruction of documents , bearers of the social echo of a character, Francisco Rabal, who neither went unnoticed by the society, the stages and the sets, nor can be ignored by the cinema history and annals, the theatre and the performance in general. Specific methods of social investigation of qualitative, descriptive and interpretative nature have been used: press contents analysis in a rigorous research about the journalistic processing, seen the former in the scene of the universe of the message and considered the latter so much by itself as from the newspaper prospect, in which the non verbal communication, the value of the icon acquires an extreme importance.People interested in these investigations will find a very valid tool: the conjunction of journalism and sociology for the result to offer that cross view only set in the context of Human Sciences.

Revisionsberättelsen är ett viktigt verktygför kommunikationen mellan revisorerna och in­tressenterna. Dagensrevisionsberättelse är väldigt standardiserad och i samtliga delar finns detförslag till exakta formuleringar. Enligt tidigare forskning finns det enintressekonflikt mellan intressenterna och revisorerna. Denna konflikt handlarom att intressenterna vill ut­vidga informationsinnehållet irevisionsberättelsen vilket revisorerna är kritiska till eftersom detta skulleinnebära mer ansvar och mer att stå till svars för. För att lösa denna konflikthar revisionsberättelsen debatterats flitigt och i en debatt diskuteras om mankan göra revisions­berättelsen intressantare genom att betygsätta företag iexempelvis intern kontroll och bolagsstyrning. Debatterna kringrevisionsberättelsen har också utmynnat i en ny revisionsberättelse som skallbörja användas från och med 1 januari 2011. Vårt syfte med denna studie är därför att utifrån revisorernas perspektivanalysera och beskriva revisorernas uppfattning om revis­ionsberättelsen ochdess formalisering samt om där finns en vilja bland revisorerna att utöka sittansvar genom fler uttalanden i revisionsberättelsen. Studien baseras på enempirisk under­sökning i form av sex kvalitativa intervjuer. En av dessaintervjuer är med studenter som är i slutet av sin högskoleutbildning inomrevision. Anledningen till att vi valt studenter som en av våra respondenter äratt vill analysera om deras uppfattningar skiljer sig från de övriga. Vårundersökning visar att revisorerna har synpunkter på hur innehållet ochstrukturen i revisions­berättelsen skall förbättras men samtliga anser attrevisionsberättelsen tillgodoser intressen­ternas behov. Formaliseringen avrevisionsberättelsen uppskattas av samtliga revisorer och de tycker att tydligariktlinjer är viktigt. Alla respondenter är dessutom villiga att ta mer ansvargenom fler uttalanden i revisionsberättelsen. Slutsatsen angående studenternaär att de har samma uppfattning som majoriteten av respondenterna. / The audit report is an important tool for the communication between auditors and stakehold­ers.  Today's audit report is very standardized andin all part there are exact proposals for the formulation.  According to previous research, there is aconflict of interest between stakehold­ers and auditors. The conflict is aboutthe stakeholders want more information in the audit report which the auditorsare critical towards, since it would mean more responsibility. To resolve theconflict the audit report has been debated a lot. One discussion is about howto make the audit report more interesting for the stakeholders. There is aproposal about rating the company on example internal control and corporategovernance. All the debates have also led to a “new audit report” and this auditreport shall be used from January 1st 2011Our purpose of this studyis therefore to analyze and describe the auditors’ opinion about the con­tentand structure of the audit report. We also want to investigate the auditors opinionabout the formalization of the audit report and if they are willing to increasetheir responsibility. The study is based on six qualitative interviews. One ofthese interviews is with students and the reason for this is to compare iftheir perception differ from the others. Our conclusions are that the auditorshave opinions how to improve the content and the structure of the audit report.All the auditors think that the audit report meet the stake­holders needs. Theformali­zation of the audit report is estimate by the auditors and all intervieweesagreed that the guidelines are important. The study also indicates that theauditors are willing to take more responsibility by more statements in theaudit report. The conclusion regarding the stu­dents is that they have the same opinion as the majority of the auditors interviewed.

Field and laboratory studies were used to elucidate the factors affecting temporal and spatial variations of species abundance and structure of macroalgal assemblage and environmental variables between fish farming (FFA) and non-fish farming (NFFA) areas in Hsiao-Lu-Chiao island, a coral island in southwestern Taiwan. Four experiments have been approached: 1. field surveys of macroalgal assemblage structure on 5-m and 10-m depth at 3 sampling sites at FFA (FFA1, FFA2 and FFA3) and 1 sampling site at NFFA from September 2004, January 2005 and April 2005; 2.the relationship between abiotic (monthly maximum air temperature, monthly minimum air temperature, monthly mean air temperature, monthly cumulative precipitation, monthly cumulative irradiance, seawater temperature, light extinction coefficient, water motion, and nutrient (NO3-, NO2-, NH4+, SRP, DON, and DOP) and biotic (seaurchin density) factors and spatio-temporal variations in macroalgal structures analyzed by non-parametric multivariate model; 3. Factors affecting macroalgal abundance and structure: (1). Comparison of growth temperature ranges in different species to field temperature fluctuation; (2).Comparison of growth irradiance ranges in different species to field irradiance fluctuation; 4.Herbivore pressure: (1). Spatio-temporal variations of sea urchin abundance and structure of assemblage; (2). Gut contents and food preference of sea urchin experiment; (3). Herbivore exclusion experiment. Macroalgal %cover, biomass, species richness, diversity (H¡¦) and evenness (J¡¦) showed temporal and spatial variations, low values in January 2005 and also low values in the 5 m- and 10 m-depth areas of FFA1 and the 10 m-depth areas of FFA2. The data of k-dominance curve, hierarchical cluster and ANOSIM tests indicate that macroalgal assemblage is different between 4 sampling sites, between 2 depths and between 3 seasons. Ceratodictyon spongiosum is the most important species that separates September and January assemblages from April assemblage and separates the FFA1 and FFA2 assemblages from the FFA3 and NFFA assemblages. BVSTEP analysis shows that nutrients (NO3-, DON, DOP), temperature, monthly cumulative precipitation, and sea urchin density are the factors corresponding to variations of macroalgal assemblages, this correlation is more significant for 5 m-depth assemblage. Fish farming area FFA1and FFA2 assemblage are affect by sea urchin density, temperature and DON. Sea urchin influnces macroalgal abundance and assemblage structure in FFA1 and FFA2. Macroalgal %cover in 5 m-depth area shows a reversal relationship with sea urchin density; however, this relationship is not observed for 10 m-depth area. FFA1 and FFA2 are belong to high grazing pressure sites as indicated by high sea urchin density and exclusion experiment. Sea urchin gut contents and feeding preference test show that sea urchin has strong food selectivity with Hypnea charoides and Gracilaria coronopifolia as the most preferred species. Herbivore exclusion experiment shows that Hypnea charoides and Gracilaria coronopifolia are the species recruited in the cages. Ceratodictyon spongiosum had high biomass in FFA1 and FFA2 in January, which was ¡¥low DOP/high DON¡¦. The coindicence of temporal variations in FFA3 assemblage structure with a change from ¡¦Halimeda opuntia and Boodlea compostia¡¦ ¡÷ ¡¦Amphiroa fragilissima, Corallina phhulifera and Galaxaura oblongata¡¦ ¡÷¡¦Halimeda opuntia and Boodlea compostia¡¦ with low nitrogen/ high phosphorous¡¦ ¡÷¡¦ high nitrogen/ low phosphorous¡¦ ¡÷ ¡¦low nitrogen/ high phosphorous¡¦ suggest a role of ¡¦low nitrogen (NO3-)/high phosphorous (DOP)¡¦ for FFA3 structure modification. NFFA assemblage is controlled by temperature and monthly cumulative precipitation. Monthly cumulative precipitation in September was higher than January and April, in which Boodlea compostia and Gracilaria coronopifolia were dominant algae in September. The temperature growth responses of algae using the continuous-flow outdoor laboratory tank culture system fit their seasonal growth, reflecting the temperature-dependent manner of seasonal variations in abundance. It could be concluded from the present investigation that the structure of benthic macroalgal assemblage in Hsiao-Lu-Chiao island in southwestern Taiwan is affected by predicted natural and pulse disturbances. Temperature fluctuations involve in overall temporal variations in structure. Sea urchin herbivory and nutrient as pulse nutrient modulate the structure in fish farming area while monthly cumulative precipitation is associated with algal structure in non-fish farming area.

No description available.

Auf der Ostseeinsel Rügen wurde eine 3-jährige Untersuchung zur Siedlungsstruktur, Raum- und Habitatnutzung des Dachses (Meles meles L., 1758) unter besonderer Berücksichtigung der Landschaftszerschneidung und des Landnutzungsmusters durchgeführt. Über 70 % der Inselfläche ist landwirtschaftlich, überwiegend ackerbaulich, genutzt und nur knapp ein Fünftel wird von Wald bedeckt. Während die Zersiedelung und Zerschneidung der Landschaft durch Siedlungs- und Verkehrsfläche im bundesdeutschen Vergleich als sehr gering einzustufen war, ist nach der ?Wende? eine stete Verdichtung des Straßennetzes zu beobachten, die von einem enormen Anstieg der Verkehrsdichte begleitet wird. Die Auswirkungen dieser Rahmenbedingungen wurden anhand von Nahrungsanalysen, eines inselweiten Baukatasters, Fang und Telemetrie einiger Dachse sowie einer Erfassung verkehrstoter Dachse untersucht. Die erfassten Totfunde dienten einer Abschätzung des Gefährdungspotentials unterschiedlicher Straßentypen (Bundesstraße, Landesstraße usw.). Zusätzlich wurde auf Grundlage des Baukatasters, des Totfundkatasters und von Verkehrszählungen der Zusammenhang zwischen Verkehrslast, Siedlungsdichte (des Dachses) und Verkehrsmortalität des Dachses mit Hilfe eines einfachen Modells ermittelt. / On the baltic island of Rügen investigations had been carried for 3 years with regard to distribution, space use and habitat utilization of the European badger (Meles meles L., 1758). Special attention was focused on landscape fragmentation and patterns of land use. More than 70 % of the island is agricultural, almost arable land and just under a fifth is woodland. Before 1990, fragmentation and dessection of the landscape due to housing and roads was low compared with the german average, but after the political "turn" the road system has increased constantly combined with an enormous increase in traffic density. The effect of these conditions on badgers was investigated studying diet composition, surveying and registrating badger setts all over the island, badger-watching and trapping, radio-tracking some badgers and collecting all reported badgers fallen victim to traffic accidents. Relating the road-killed badgers to the length and traffic density of the different road categories, potential danger to be killed by car was estimated. Relating the density of traffic, the density of the badger's local population and its road-mortality was done by simply using data of the sett survey, the road-killed badgers and traffic census.

Udder illnesses can have an essential influence on quantity and quality of the milk. A diagnosis is possible with the help of the deviation of milk contents, especially over the change of the somatic cells. The cell count consequently makes an important health and quality criterion of the milk. In order to determine the cell count and other contents directly after the vormilk, the relation between the count of the milk cells and the impedimetric quanities of the milk was examined systematically in a new measure cell with alternating current. The measurements were executed isotherm with different temperatures over a wide frequency area (10 Hz -13 MHz) and the results were compared with the cell counts obtained with standard procedures (Fossomatic). Relations between the measured complex electric quantities and the content of the milk like lactose and cell count were produced with help of statistical methods. No direct relation is found between the impedimetric qualities (complex condauctance, conductance or capacity) of milk and the number of cells found in it. Cause of that is the inhomogeneity of the cells, that varies considerably regarding their size and mass. The lactose concentration correlates good with impedimetric quantities (amplitude, phase shift, capacity and conductance) of milk. Particularly with the condactance of the milk a statistically secured relation is found over the entire frequency area (10 Hz - 13 MHz). The lactose concentration correlates on the other hand well with the cell count and makes a statistically secured prognosis of this quantity with high precision possible. Future it is possible to determine the cell count with the help of the complex conductivity, for what simple conductivity measuring instruments are suitable. / Eutererkrankungen können einen wesentlichen Einfluss auf Menge und Qualität der Milch haben. Eine Diagnose ist an Hand der Abweichung von Milchinhaltstoffen, insbesondere über die Veränderung der somatischen Zellen möglich. Die Zellzahl stellt somit ein wichtiges Gesundheits- und Qualitätskriterium der Milch. Um die Zellzahl und andere Inhaltsstoffe direkt nach dem ersten Gemelk zu bestimmen, wurde der Zusammenhang zwischen der Zahl der Milchzellen und den impedimetrischen Eigenschaften der Milch in neuartigen Messzelle mit Wechselstrom systematisch untersucht. Die Messungen wurden isotherm bei verschiedenen Temperaturen über einen weiten Frequenzbereich von 10 Hz - 13 MHz durchgeführt und die Ergebnisse mit denen nach Standardverfahren (Fossomatic) erhaltenen Zahlen verglichen. Mit Hilfe statistischer Methoden wurden Relationen zwischen den erhaltenen komplexen elektrischen Größen und den Inhaltstoffen der Milch wie Laktose und Zellzahl hergestellt. Es konnte kein direkter Zusammenhang zwischen den impedimetrischen Eigenschaften (komplexer Leitwert, Wirkleitwert oder Kapazität) der Milch und der Zahl darin befindlicher Zellen gefunden werden. Ursache dafür ist die Inhomogenität der Zellen, die hinsichtlich ihrer Größe und Masse beträchtlich variieren. Dagegen lässt sich die Laktosekonzentration gut mit den impedimetrischen Eigenschaften (Amplitude, Phasenverschiebung, Kapazität und Wirkleitwert) der Milch korrelieren. Besonders mit dem Wirkleitwert der Milch ist ein statistisch abgesicherter Zusammenhang über den gesamten Frequenzbereich (10 Hz bis 13 MHz) zu finden. Die Laktosekonzentration wiederum korreliert gut mit der Zellzahl und ermöglicht mit hoher Genauigkeit eine statistisch gesicherte Voraussage dieser Größe. Damit ist es möglich, zukünftig die Zellzahl über den Laktosegehalt anhand der komplexen Leitfähigkeit zu bestimmen, wozu einfache Leitfähigkeitsmessgeräte geeignet sind.

My research interest in the upcoming paper is the increased need for promotion of schools. I. e. the individual school´s needs to be able to show its existence, in the huge flow and availability of information; schools and universities, study circles, streamed lectures on the Internet, public schools and private schools, different educational directions, et cetera. The schools’ needs to market itself, make good PR and sell their pedagogical idea, and that has become increasingly important.   My purpose is to clarify how music teachers, in the Swedish primary and secondary school, skills and competences are used in outreach activities within but also outside, the school premises. With outreach activities I mean here the kind of official events that have cultural, tradition-bearing moves and where music teachers often have an additional responsibility for implementation, such as Speech Days, Lucia celebrations, “Open School days”, PTA meetings, et cetera.   Research issues 1) What is the significance of outreach activities expressed by music teachers and principals?   2) Which motives are expressed by the two occupation categories when it comes to outreach activities arranged by the school and how they can be related to the current governing documents?   3) To what extent are these activities and music teacher's work with these integrated in music as a school subject?   Results Outreach music activities play a big role in getting students to develop and demonstrate the basic knowledge and the breadth to which they dedicated themselves through the school’s music classes. As a consequence of that all students have been able to assimilate basic music skills outreach activities has been important to show the excellence of the pupils which they are happy to show, both for their own lifelong and life-wide learning and the school's ability to do PR for it’s well-functioning music activities. This allows the school to continue the good pedagogical work when new students secure the economic basis for the future. If outreach activities are used to give students control over their learning in the right way, it can additionally help to ensure that students stimulates to take an active part in school development at various levels, locally, nationally and internationally.   Music Teachers' motives for carrying out outreach activities varied between unequivocally curriculum-related goals, didactic goals at the individual level as well as PR and marketing-related reasons, with strong emphasis on the curriculum. A concrete motive for music teachers in the study was that all outreach activities are considered as good opportunities to "jam" with students, to gain experience through music situations similar to those that you can meet as a professional musician in the future, such as "master-apprentice" meetings. The strongest motive was to conduct outreach activities in relation to the substance in the curriculum, such as solo singing, choir, accompaniment, melody playing and to reflect on and discuss the importance of music, different genres, sound engineering, et cetera. For a couple of the principals the promotion of the school was of greater importance than for the others. They simply had to be so well performing that they each fall semester can attract a new first year class with students. Several of the principals in the study made a connection between the schools’ outreach activities and its work with values.   There was an almost unanimous agreement that outreach music activities are an integral and very important part of school music education, both among music teachers and principals. However, there were a couple of principals and even music teachers, who argued that the very large outreach activities were not optimally timed opportunities for assessment. Especially the music teachers in the study were in this respect divided into half’s, where the majority on the contrary argued that outreach activities are very important formative and stimulating opportunities for assessment. Even in this respect, i. e. when it comes to how outreach activities can be integrated in music as a school subject, strong arguments can be made to have requirements of curriculum related issues like singing, ensemble playing, accompaniment, melody playing, sound engineering and really almost everything in the curricula.   A polarization or loyalty conflict between prioritizing curriculum-related goals or PR did not seem to be verifiable, empirical data rather told that the participants in this study saw it as two activities in symbiosis. In contrast, some of the experienced music teachers spoke about the importance of "peeling off" unnecessary and costly project, and instead prioritize things that create greater opportunities for the student's musical learning.