<p>Sammanfattning</p><p>Idén att företag liksom andra slags organisationer har intressenter, vars krav måste tillgodoses, har numera blivit allmänt accepterad inom organisationsteori och företagsekonomi. Det innebär att the stakeholder theory, på svenska intressentmodellen, är ett centralt tema i litteratur och handböcker inom företagsekonomi och affärsetik. Emellertid ges orden intressent, intressentmodell och intressentteori olika innebörd även om samma termer nyttjas. Förklaringar ges med olika argument och stöd som emellanåt kan vara motsägelsefulla samtidigt som modellens varianter med sina respektive konsekvenser inte alltid tydliggörs.</p><p>I denna studie fokuserar jag på den normativa kärnan i en tidig version av stakeholder theory formulerad av Donaldson och Preston (1995) och diskuterar hur den i en alternativ version kommit att få en annan innebörd. Transformationen kan förklaras med att en av de grundläggande utgångspunkterna, rationalitet, ges olika innebörd. Syftet med studien är inte bara att undersöka huruvida utan även att argumentera för och visa att en senare version av intressentmodellen, som tar sin grund i en formell eller instrumentell rationalitet, har kommit att dominera över den - av kantiansk etik inspirerade - tidigare versionen som utgår från en expressiv rationalitet. Detta syfte uppnås genom att undersöka förekomsten av en etisk dimension i ett antal svenska börsnoterade företags miljöredovisningar. Som ett komplement har även analyserats i vilken utsträckning urvalets årsredovisningar innehåller den för teorin centrala termen intressent och vilken innebörd företagen ger denna term.</p>

<p>The aim of this paper is to discuss the impediments to adopting sustainabletransportation in developing countries using tricycles in Nigeria as a case study.Two Executives of Chongqing Beyond Company in China, Marketing Managerof Kayemel Tricycle in India, Brand Manager of keke POeT, the chairman ofTricycle Association, Idewu Routes, the chairman of Tricycle Association,Liverpool Routes and a member of Transport Committee, Obafemi AwolowoUniversity (OAU) were interviewed. Data was also gathered throughquestionnaires for a total of fifteen drivers of different tricycle types on differentroute and a total of twenty passengers picked at random from Idewu Route,Liverpool Route and OAU campus.It was discovered under the lenses of relevant Green Marketing literature thatthe data supports some theoretical findings in their respective fields but alsocounters some other theoretic findings. It came to the conclusion that concept ofdominant demand, commercial stakeholders’ cooperation and effective qualityprogram advocated by some of the green marketing literature are very effectivemarketing tactics in the success of green tricycles adoption in Nigeria.</p>

<p>Game reserves and other forms of protected areas are growing in South Africa and particularly in the province of KwaZulu-Natal. There is an experienced increase in the demand of wildlife production and nature tourism and game reserves are thought to be profitable and ideal for combining biodiversity conservation and tourism. People living in or adjacent to these areas however often contest the establishment of such, and reconciliation sometimes seems unattainable. This study investigates a current case in KwaZulu-Natal where local people dispute the development of the eMakhosini-Ophathe Heritage Park and as a result the completion of the park is delayed. The objectives of this study were to place the park in contexts relevant to the current conflicts, to identify the stakeholders and their perceptions and further to explain these. The underlying vision of the park was also investigated and this was co-analysed with the stakeholder analysis. The results showed a general negative view on park management but differing views on the park itself. This is explained with the notable difference on how stakeholders are affected by the park: some will benefit economically and some are supposed to relocate. Negative views on park management stem essentially from lack of trust and transparency and there are doubts in management’s capacity to develop and run the park. The vision of the park embodies a very static view of nature, culture and people; and when transformed into practice conflicts arise.</p> / Farm Dwellers the Forgotten People? Consequences of Conversions to Private Wildlife Production in KwaZulu-Natal (University of KwaZulu-Natal, Republic of South Africa)

<p>CSR is a well-researched topic that can be used as a strategy tool, communication tool and leadership tool. In addition, CSR can be used with the Stakeholder theory. In fact, all of these theories can implicitly describe how employees are affected by CSR. However, this description can be more explicit if CSR is linked with HR. Thus, the purpose of this research is to explore how CSR can be used as an HR-tool.</p><p>This research was a case study that investigated the situation in one company. In it, employees and managers were interviewed. The interviews had questions that would reveal the employees‘ opinions of CSR. In addition, the managers were given different questions in order to discover any differences between their and employees‘ views.</p><p>The findings suggest that the case company‘s employees defined CSR as the responsibility for employees, societies, environments and customers. In addition, the employees expected the company to work with CSR. Furthermore, the findings also suggest that employees‘ commitment-levels will increase if companies work with CSR. Lastly, this research includes the Fridlund & Olofsson Model (FOM) that shows the causal relations between CSR and HR.</p><p>This research was limited to one office of one company in one country. Therefore, future research may discover whether the findings can be applied to other companies.</p><p>This research contributes to the relative lack of research that links CSR with HR. Thus, this research may be of use to all people interested in the subject. In addition, the research includes practical implications; there, managers may learn how a successful CSR-wok can be implemented.</p>

<p>This literature study aims to identify international best practice concerning the role of the board and more particularly that of the independent director in ensuring good corporate governance. The study is based on sources which include a large contingent of up to date sources on the subject ranging from newspaper articles, journal articles, various corporate governance codes, company reports and reports on governance such as Cadbury and Higgs.</p>

The aim of this paper is to discuss the impediments to adopting sustainabletransportation in developing countries using tricycles in Nigeria as a case study.Two Executives of Chongqing Beyond Company in China, Marketing Managerof Kayemel Tricycle in India, Brand Manager of keke POeT, the chairman ofTricycle Association, Idewu Routes, the chairman of Tricycle Association,Liverpool Routes and a member of Transport Committee, Obafemi AwolowoUniversity (OAU) were interviewed. Data was also gathered throughquestionnaires for a total of fifteen drivers of different tricycle types on differentroute and a total of twenty passengers picked at random from Idewu Route,Liverpool Route and OAU campus.It was discovered under the lenses of relevant Green Marketing literature thatthe data supports some theoretical findings in their respective fields but alsocounters some other theoretic findings. It came to the conclusion that concept ofdominant demand, commercial stakeholders’ cooperation and effective qualityprogram advocated by some of the green marketing literature are very effectivemarketing tactics in the success of green tricycles adoption in Nigeria.

CSR is a well-researched topic that can be used as a strategy tool, communication tool and leadership tool. In addition, CSR can be used with the Stakeholder theory. In fact, all of these theories can implicitly describe how employees are affected by CSR. However, this description can be more explicit if CSR is linked with HR. Thus, the purpose of this research is to explore how CSR can be used as an HR-tool. This research was a case study that investigated the situation in one company. In it, employees and managers were interviewed. The interviews had questions that would reveal the employees‘ opinions of CSR. In addition, the managers were given different questions in order to discover any differences between their and employees‘ views. The findings suggest that the case company‘s employees defined CSR as the responsibility for employees, societies, environments and customers. In addition, the employees expected the company to work with CSR. Furthermore, the findings also suggest that employees‘ commitment-levels will increase if companies work with CSR. Lastly, this research includes the Fridlund &amp; Olofsson Model (FOM) that shows the causal relations between CSR and HR. This research was limited to one office of one company in one country. Therefore, future research may discover whether the findings can be applied to other companies. This research contributes to the relative lack of research that links CSR with HR. Thus, this research may be of use to all people interested in the subject. In addition, the research includes practical implications; there, managers may learn how a successful CSR-wok can be implemented.

Purpose: The purpose of this research is to explore the reasons behind the abolish-ment of statutory audit in small limited firms in Sweden and to discuss whether it would be beneficial for these firms to still maintain an audit of their business after the abolishment. Method: As a major part of this research study, qualitative interviews with auditors have been conducted to obtain professional opinion in the subject of inter-est. Previous research are presented to provide a broader perspective of the debate. Frame of Reference: The authors present an extensive background to auditing and accounting. Stakeholder model and agency theory have been applied to aid an under-standing of the relationship between a firm and its stakeholders. Experi-ences from other European Union countries are presented to provide a ba-sis of comparison and discussion. Moreover, advantages and disadvantages of auditing are presented to facilitate a discussion of whether it is beneficial to maintain an audit of small limited firms. Conclusion: After extensive research the authors have identified and determined the most probable reasons behind the abolishment of statutory audit. The au-thors can after a broad research conclude that the central reasons behind the abolishment are the costs of auditing. Populism and politics, as well as harmonisation motives of the European Union, are also prominent reasons for the abolishment of statutory audit in small limited firms in Sweden. Highlighting the benefits of auditing illustrates that accomplishing an assur-ance of quality is one of the most essential motives of an audit review. Au-diting may facilitate granting of loans, longer credit periods and loyalty, a credible image of the firm, as a result of business owners providing trust-worthy information to their stakeholders. It can be concluded that it is beneficial for small limited firms to maintain an audit of their business, de-spite the abolishment of statutory audit. / Syfte: Syftet med denna uppsats är att utforska de bakomliggande orsakerna till revisionspliktens avskaffande i små aktiebolag i Sverige och att diskutera hu-ruvida det är fördelaktigt att behålla revision i bolagen efter slopandet. Metod: För att erhålla en professionell åsikt kring ämnet i fråga, har denna studie till största del bestått av kvalitativa intervjuer med respondenter från revisions-byråer. Tidigare studier är även presenterade för att tillföra debatten ett bre-dare perspektiv. Referensram: Författarna ger en omfattande beskrivning av redovisning och revision. Intressentmodellen och agentteorin har tillämpats i syfte att underlätta för-ståelsen av relationen mellan företag och dess intressenter. Erfarenheter från andra EU-länder är presenterade för att möjliggöra jämförelse och dis-kussion, dessutom beskrivs för- och nackdelar av revision för att underlätta diskussionen om huruvida det är fördelaktigt att behålla revision i små ak-tiebolag. Slutsats: Författarna har efter omfattande forskning fastställt de troligaste orsakerna till slopandet av revisionsplikten i små aktiebolag. Sammanfattningsvis kan författarna hävda att huvudorsakerna till avskaffandet är kostnaden av att upprätthålla revision. Populism, politik och EU:s harmoniserande strävan är ytterligare framträdande anledningar till slopandet av revisionsplikt i små ak-tiebolag i Sverige. Att erhålla en kvalitetsstämpel är den främsta fördelen med revision. Dessutom kan revisionen underlätta beviljande av lån, längre kredittider, bi-dra till ökad pålitlighet och trovärdighet av bolaget. Dessa fördelar resulterar från ägarnas pålitliga information som de förser sina intressenter med. Av-slutningsvis kan man påstå att det är gynnsamt för små aktiebolag att behål-la revision även efter slopandet.

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We seem to hold corporations to an impossible standard. We call for profit maximization, but at the same time want to place strict limits on the methods corporations may use to obtain them. In this thesis, I explore two popular theories of the corporation: stakeholder theory and shareholder theory. I examine the degree to which each theory explains the corporation as it exists today, as defined in the law and through its behavior, but also the theories‘ normative appeal. I conclude by positing what I find to be the best normative account of the corporation: a theory of how we should structure the corporation in the United States so it is the most morally-defensible.