School principalship has evolved over the years. The dawn of democracy in South Africa has brought with it a myriad of changes which are demanding to both novice and experienced principal. The study is based on the premise that there are challenges facing school principals within the current democratic milieu. The research study aimed at arriving at an exploration of the demands posed by democracy in schools. The study adopted a Qualitative approach based on an interpretivism paradigm. A lacuna of literature was reviewed to gain insight on the concept: democracy in education. The population of the study is school principals within the Rustenburg Area Project Office structured interviews were used to collect audio – taped data. The data was analysed and collapsed in categories which subsequently themes were indentified. The identified themes with literature reviewed were condensed into findings. The findings had a direct link to literature renewed in previous chapters. Recommendations and suggestions for further research finalised the study. Principals are facing challenges in their leadership roles within a democratic milieu. / MEd (Education Management), North-West University, Potchefstroom Campus, 2014

School principalship has evolved over the years. The dawn of democracy in South Africa has brought with it a myriad of changes which are demanding to both novice and experienced principal. The study is based on the premise that there are challenges facing school principals within the current democratic milieu. The research study aimed at arriving at an exploration of the demands posed by democracy in schools. The study adopted a Qualitative approach based on an interpretivism paradigm. A lacuna of literature was reviewed to gain insight on the concept: democracy in education. The population of the study is school principals within the Rustenburg Area Project Office structured interviews were used to collect audio – taped data. The data was analysed and collapsed in categories which subsequently themes were indentified. The identified themes with literature reviewed were condensed into findings. The findings had a direct link to literature renewed in previous chapters. Recommendations and suggestions for further research finalised the study. Principals are facing challenges in their leadership roles within a democratic milieu. / MEd (Education Management), North-West University, Potchefstroom Campus, 2014

This aim of this thesis is to contribute to the debate about the best approach to engage citizens with sustainable behaviour. It is generally agreed that „bottom-up‟ approaches, where individuals are actively involved, are more effective than „top-down‟ authority-led projects where they have a more passive role. There is, however, a dearth of evidence from comparative evaluations. This thesis examines six distinct communication activities aimed at encouraging individuals to adopt more sustainable behaviours. Each used a different approach, some participative and others more top-down informational. Two questionnaires were used to gather data. The first was conducted at the time of the activity; the second between four and five weeks later and included questions about behaviour change. Variables from Petty and Cacioppo‟s Elaboration Likelihood Model (ELM), such as perceptions about a message and its source, and variables which Ajzen‟s Theory of Planned Behaviour (TPB) proposes as being key to behaviour change, such as subjective norms and attitudes, were used to see if these identified any difference in outcome. Findings indicate support for the added value of a bottom-up approach compared to other mechanisms and identify that this may be partly explained by the extent to which such activities offer a more supportive environment for behaviour change to take place. The measures used in this study may be useful to others seeking to evaluate behaviour change communication campaigns or those comparing different communicative approaches.

This thesis is an investigation on the corporate identity of the firm SSAB from a managerial viewpoint (1), the company communication through press releases (2), and the image of the company as portrayed in news press articles (3). The managerial view of the corporate identity is researched through interviews with a communication manager of SSAB (1), the corporate communication is researched through press releases from the company (2) and the image is researched in news press articles (3). The results have been deducted using content analysis. The three dimensions are compared in order to see if the topics are coherent. This work builds on earlier research in corporate identity and image research, stakeholder theory, corporate communication and media reputation theory. This is interesting to research as the image of the company framed by the media affects, among other things, the possibility for the company to attract new talent and employees. If there are different stories, or topics, told in the three dimensions then the future employees may not share the view of the company with the managers in it. The analysis show that there is a discrepancy between the topics on the three dimensions, both between the corporate identity and the communication through press releases, as well as between the communication through press releases and the image in news press articles.

Revisorsyrket utvecklas ständigt. Från att tidigare ha ansetts vara en räknande ensamvarg sittandes på sitt kontor är nu revisorn en fullfjädrad konsult med kommunikation som sin vardagliga huvudsyssla. Allteftersom revisorns arbetsuppgifter byts ut från att till största del bestå av revision till att bestå mer och mer av konsulttjänster, kan revisorns ställning som en oberoende granskare av företags räkenskaper ifrågasättas.Syftet med uppsatsen är att först utforska vilka konsulttjänster, eller Non-Audit Services (NAS), som erbjuds av en revisionsbyrå. Sedan tar studien reda på vad olika intressentgrupper tycker om att revisionsbyråer bistår sina revisionskunder med NAS. Avslutningsvis undersöks intressentgruppernas uppfattning om biståendet av NAS påverkan på oberoendet. Studien byggs upp av agentteorin och intressentteorin, där revisorn ses som en oberoende granskare som ska säkerställa att företagsledningen agerar optimalt för företagets ägare och intressenter.För att få reda på vilka tjänster som NAS innefattar görs först en pilotstudie med intervjuer av fyra revisorer med varierande erfarenhet. Sedan görs en enkätundersökning där frågorna tas fram utifrån informationen från pilotstudien. De intressenter som enkäten skickas ut till är Bankanställda, Investerare/Aktieägare, Revisor/Revisorsassistent/Redovisningskonsult, Skatteverket, Studenter och Andra företag.Resultatet av studien visar att samtliga intressentgrupper ställer sig positiva till att revisionsbyråer bistår sina revisionskunder med NAS, där gruppen Revisor var mest positiva och Studenter och Investerare/Aktieägare minst positiva. Vidare anser samtliga intressentgrupper att biståendet av NAS endast påverkar oberoendet i liten utsträckning, där Revisor anser att det påverkar minst och Investerare/Aktieägare anser att det påverkar mest. Slutsatserna är att intressenterna ser NAS som något positivt och att dess påverkan på oberoendet är lägre än dess positiva sida för företagare.

In what way does different stakeholders assess a decision and its consequences, and how do these assessments differ? When a company stands before a big decision, they need to consider aspects that are economic, ecologic and social. To make a good decision they need to consider the society and its different stakeholder groups. This study examined how different groups values and weights different criteria. The study has been done with the project Sundsvall logistics park as a case, with criteria related to that project. The goal of the study was to find a way to value and weight different criteria and then compare how the company and the stakeholders assesses these criteria. This has been done through interviews with relevant people that has got extra knowledge about the project Sundsvall logistics park, and through a survey that has been sent out to residents of Sundsvall. The informants and respondents got to assess values and weights to the criteria relative to an indirect alternative where the logistics park isn’t built. The data was then compiled using multi attribute utility theory as a tool to present the comparison. The result of the study suggests that the differences between the valuations and weightings of the criteria is partly due to an uncertainty in how the logistics park would affect the criteria, but that the biggest reason probably depends on what perspective the person is viewing the logistics park from. If the person is viewing the logistics park from an industrial perspective, the criteria related to industrial development is getting more important and is going to take up more room in the analysis. If the person is viewing the logistics park from an individual and social perspective, the criteria related to that is more important and takes up more room in the analysis. / På vilket sätt uppskattar olika intressenter ett beslut och dess konsekvenser, och hur skiljer sig dessa uppskattningar åt? När företag idag står inför stora beslut behöver de ta hänsyn till aspekter som är både ekonomiska, ekologiska och sociala. För att beslutet ska bli bra behöver de ta hänsyn till samhället och dess olika intressentgrupper. Denna studie är en undersökning av hur olika grupper värderar och viktar olika kriterier. Studien har utförts mot projektet Sundsvall Logistikpark med kriterier relaterade till projektet. Målet med studien har varit att hitta ett sätt att värdera och vikta olika kriterier för att sedan göra en jämförelse av hur företaget och intressenterna uppskattar dessa kriterier. För att göra detta har intervjuer utförts med personer som är extra insatta i projektet med Sundsvall logistikpark och en enkät skickats ut till boende i Sundsvall. Informanterna och respondenterna har fått uppskatta värden och vikter på kriterierna utifrån ett indirekt alternativ där logistikparken inte byggs. Datan har sedan sammanställts genom att använda multiattributsnyttoteori som verktyg för att presentera jämförelsen. Resultatet av undersökningen tyder på att de skillnader som finns i värderingar och viktningar av kriterierna dels beror på en viss osäkerhet angående hur logistikparken skulle kunna påverka de olika kriterierna och hur ett värde kan uppskattas på dessa, men att den största orsaken troligen beror på vilket perspektiv personen ser logistikparken på. Om personen ser på logistikparken från ett industriellt perspektiv blir kriterier som har med industriell utveckling att göra viktigare och tar större plats i analysen. Om personen ser på logistikparken från ett individuellt och socialt perspektiv blir sådana kriterier viktigare och tar större plats i analysen

Background and Problem: Sustainability reporting is a growing interest in today’s organizations and it is essential to report on non-financial matters. Many of the existing frameworks have been criticized for being used only of symbolical reasons which is why the concept of integrated reporting and the <IR> framework have been developed. One of the cornerstones in the <IR> framework is human capital which is one of the most valuable assets in an organization. Traditionally, employee costs have only been treated as an expense and there have been limited disclosures in corporate reports. In the current business world it is instead seen as an investment in human resources. Since previous studies have shown an increase of human capital disclosures when corporate reports become integrated, integrated reporting might be the solution to this problem. Purpose: The purpose of this study is to examine if there are differences in human capital disclosures between integrated reports and separate annual and sustainability reports in companies listed at OMXS30. Delimitations: This study’s empirical examination is limited to include the companies listed at Stockholm OMX30. Only corporate reports issued for the year 2014 are treated. Methodology: For this study a self-constructed disclosure scoreboard with human capital- related items has been used to collect data from the companies’ corporate reports. Also additional information beyond the pre-determined items has been collected to extend the data collection. Empirical Results and Conclusion: The results show that human capital seems to be a subject that is relatively little reported about. The integrated reporting companies do not disclose more information compared to non-integrated reporting companies. However, the results show that integrated reporting companies seem to have a more future-oriented focus and that the disclosures are more dispersed throughout the reports. It can be concluded that company sector and size do not affect the amount or type of information.

This thesis examines the collaborative development of corporate responsibility (CR) standards from the perspective of organisational learning theory. The author proposes that standards development projects can be understood as Network Learning episodes where learning is reflected in changes in structures, interpretations and practices accompanied by learning processes. Network Learning alone is seen as insufficient to reflect the diverse contributions and outcomes in the special case of CR standards. Concepts from multi-stakeholder learning like the role of dissensus in learning and the empowerment of weaker stakeholders are therefore used to create a synthesis of the two theories in a single conceptual framework. This framework is then tested against a pilot case and three case studies of corporate social responsibility (CSR) standards including the development of the new ISO international standard on social responsibility (SR). The data validates and extended this framework to yield a Multi-Stakeholder Network Learning theory capable of describing the how participants and non-participant stakeholders learn in this context. New concepts are generated from the data, like dislocated learning, which demonstrate how participants in the process and those they represent can experience quite different learning outcomes. Stakeholders whose learning is aligned with the learning of their participant representatives truly have a stake in these influential standards. However, where representatives fail to learn from those represented, the latter's stake is diminished. By shedding light on the mechanisms of effective collaborative learning this work contributes to learning theory, the practice of standardization and the normative stakeholder empowerment agenda.

本研究是國內少數以公民參與的觀點，探討環境正義落實，並以實際政策規劃佐以驗證。過去台灣公民參與政策規劃實例不多，甚至公民參與政策規劃意願薄弱，因為許多民眾不相信政府會採納他們的意見，總保持旁觀態度。同時，國內政策規劃模式並沒有提供公民參與機制，民眾不熟悉政策制定流程，也沒有相對專業背景，造成雙向溝通地方座談會流於形式。 政策規劃應以民眾為最主要利害關係人考量，利害關係人的意見應在政策規劃時就須納入考量並給予相對回應，以獲得政策合法性及追求政策支持度。環境正義的落實必須依賴政策的落實，同時也提供利害關係人相對的資訊，以供作出最有利判斷，否則推動環境正義的行動，僅淪為空談。本研究以臺北縣新莊市中港大排整治個案為研究背景，將規劃過程政府與當地民眾如何互動，詳實記錄並分析。冀望透過本計畫執行，能提供未來政府決策參考。同時能激起民眾公民意識覺醒，提升公民參與政策規劃意願，進而落實環境正義。 關鍵字：環境正義、利害關係人、公民參與 / This research is one of the few researches which aims to discuss the application of environment justice and verify it with a real example of policy planning from the point of view of citizens participation. In the past, there are few examples of citizen participating in policy-making. Moreover, citizens are not willing to take part in public policy-making, for the public doesn’t believe the government will adopt their opinions, is not familiar with the process of policy-making and doesn’t have professional knowledge about policy-making. As a result, the local forums between the government officials and the public cannot produce positive outputs. Policy planning should regard the public as main stakeholder and the opinions of the “stakeholders” should be taken into account to get the legitimacy of policies and their support form the public. The application of environment justice depends on the application of policy. The government should offer the “stakeholder” necessary information so that the public is able to make the best judgment. Otherwise, the actions to carry out environmental justice will be in vain. Taking the renovation of Zhong-Kang Drainage channel in Xin Zhuang as a example, this research records and analyzes how people in Xin Zhuang interact with the government during the process of policy-making in details. This research aims to become a model for the government in future by the execution of the project. Meanwhile, the research would like to activate the awareness of citizenship and increase the public’s willingness to participate policy in planning and carry out the justice of environment. Key word: environmental justice, stakeholder, citizen participation

Problem: Begreppet CSR har fått allt mer uppmärksamhet. Företagen tycks vara måna om att skydda sitt rykte och undvika händelser som kan skada deras bild som ett ”socialt ansvarsfullt företag”. Det råder i dagsläget ingen klarhet över hur pass allvarligt ett företag bestraffas av sina aktieägare när de missköter sitt sociala ansvar.  Syfte: Syftet med uppsatsen är att se hur den svenska finansiella marknaden reagerar på företag som missköter sitt sociala ansvar. Resultatet kan hjälpa företagen att ta ett mer välgrundad beslut kring resursfördelningen mellan vinstdrivande investeringar och CSR-drivna projekt. Resultatet kan även hjälpa investerare att på ett tydligare sätt kunna förutse vad som sker med deras aktier vid händelser som påverkar företagets CSR-image. Metod: En event studie kommer att utföras för att se om företagets aktie ger en abnormal avkastning. Publiceringen av noggrant utvalda händelser i någon av de tre tidningarna Expressen, Aftonbladet & Dagens Nyheter kommer att användas som händelsedatum. Ett t-test kommer att testa om den abnormala avkastningen kan bekräftas genom en dubbelsidig hypotesprövning. Slutsats: Nollhypotesen för de 30 utvalda händelserna kunde inte förkastas, vilket innebär att ingen signifikant abnormal avkastning uppstod vid publiceringen av nyheter som berörde företagens sociala misskötsel. Den finansiella marknaden reagerade alltså inte på sådana händelser. Slutsatsen blir därför att investerare är rationella aktörer som tycks ignorera händelser som inte berör företagets förmåga att skapa avkastning till dem.