På grund av globaliseringen har konkurrensen mellan städer på senare tid ökat. Platser kan differentiera sig genom att arbeta med uppmärksamhet, inflytande, marknader, företag och evenemang. Detta medför att platsernas roll har förändrats där det riktas ett rampljus mot konstruktionen av platsvarumärke. Politiska dimensioner och platsens intressenter har betydande roller för ett starkt närvarande platsvarumärket. Genom att undersöka de tre begreppen; platsidentitet, platskultur och platsbild kan komplexiteten i konstruktionen av platsvarumärke tydliggöras. En fallstudie tillämpas för att studera platsvarumärke. Detta fall består av platsen Rosenlund i Göteborg där avgränsningen är projektet “Ett Blomstrande Rosenlund”. För att synliggöra konstruktionen av platsvarumärke tillämpas en identitets-baserad platsvarumärkes modell. Denna modell erbjuder ett sätt att se på platsidentitet som en dynamisk process. Med hjälp av modellen ges ett försök till att se hur de politiska dimensionerna, platsens intressenter samspelar med platsidentiteten, platskulturen och platsbilden. Empirin och analysen visar fragment av den komplexitet som råder i omformningen av ett platsvarumärke. Slutresultatet visar att det fanns en politisk närvaro under hela omvandlingprocessen. Här ser vi även en skiftning av de interna intressenternas inflytande på platsidentiteten. Omvandlingsarbetet visar tydliga tendenser att platsidentitet är en dynamisk process. Dock uppdagas det förutsatta och oförutsedda effekter som konstant influerar platsvarumärket. Här kan praktiken utnyttja erfarenheter och forskning i samband med omvandling av platsidentitet, varpå forma ett effektivare platsvarumärke. / The effect of globalization has tightened the competition between cities. Places are able to differentiate from another through attention, influence, markets, businesses and events. This affects the role of places and stresses the importance of place branding. Political dimensions and stakeholders are critical factors in the construction of place brand. Place identity, place culture and place image are the three elements of place branding which can unravel the complexity of the construction. Case studies are used to assess the complexity of a place. Whereas this case comprises the location Rosenlund in Gothenburg where the project “Ett Blomstrande Rosenlund” is the demarcation of this research. An identity-based model for place branding is used as an analyze tool to visualize how the elements and factors influence each other. This model presents place identity as a dynamic process. The empirical analysis shows fragments of the complexity that exists in the transformation of a place brand. As a conclusion a political presence throughout the transformation process is detected. As well as a shift of influence of the place identity between the internal stakeholders are discovered. The process shows a tendency of place identity as a dynamic process. In the transformation process there are presupposed and unforeseen effects that constantly influences the place brand. Experiences and research within the field of place identity can be used in practise, whereas to create a more effective place brand.The thesis is presented in Swedish.

This dissertation offers a platform to understand the nature of cluster initiatives as a socio-economic phenomenon combining cluster, entrepreneurship and intermediary features. They are particular types of ventures facilitating networks and dialog platforms adjusted to local contexts and offering a way to enhance regional development. The success of clusters and regions is shaped by the degree they are based on and involve entrepreneurial activity, which is viewed here under the prism of cluster initiatives. This dissertation uses both qualitative and quantitative approaches to study various organizational aspects of cluster initiatives and their intermediary role as well as providing recommendations for the management and support of these organizations. It is based on five papers written by the author of the dissertation solely and in collaboration with other scholars where the level of analysis is focused on cluster initiatives. Based on empirical material from the papers this dissertation brings together both the structural and organizational content of cluster initiatives by providing evidence in the areas of actors and relationships, mode of organization and intermediary specific, assessment and management as well as policy. This work has generated the following conclusions: firstly, cluster initiatives represent organizations bringing together a four-faceted constellation of interrelated actors (i.e. the initiative itself, key player, support and target group), through organization of intermediary activities. Secondly, these organizations are organized as temporary projects, but being able to attract many members and to satisfy their needs through diversified and innovative activities can help them to achieve longevity. The longevity of initiatives can also be supported by policy, which in order to become effective, should include a long-term perspective and bottom-up approach. And finally, the study proposes a model of five central qualitative success factors to be used for the assessment and management of the initiatives, which together depict a holistic picture of their functioning. This model contains elements such as idea, driving forces, activities, organization and critical mass. The two models of interrelated actors and of success factors form the main contribution of this work. Extending the stream of studies this dissertation raises awareness and calls for recognition of cluster initiatives as important actors working in-between the boundaries of other organizations and institutions. / PIE/HELIX

Revisionsplikten för de minsta aktiebolagen i Sverige avskaffades 2010, främst för att minska dessa bolags kostnadsbörda. Detta skapade olika reaktioner hos bolagens externa intressenter, både positiva och negativa. Det sågs som positivt för företagandet i Sverige, men det uttryckes också oro för risken att fel i bokföring och deklarationer skulle öka när en revisor inte längre behövde granska dem. Dessa fel kan resultera i felaktigt redovisad skatt och ett ökat skattefel. I skattefel inkluderas alla fel som har en påverkan på den redovisade skatten, och de kan vara både avsiktliga och oavsiktliga. Skattefel påverkar många runt omkring företaget, bland annat de intressenter som verkar på den sociopolitiska arenan, så kallade Stakekeepers. De har inte någon direkt relation till företagets affärsverksamhet, men de har en indirekt betydelse för företaget genom sitt inflytande över opinion och lagstiftning. Dessa intressenters agerande och ställningstagande är idag ett underbeforskat område inom intressentteorin, och det är viktigt med denna teoretiska kunskap för att skapa förståelse för vad som sker på den sociopolitiska arenan. Då dessa intressenter har inflytande över lagstiftning måste lagstiftarna ta hänsyn till deras åsikter i sina betänkande kring nya lagändringar. Under 2015 ska regeringen göra en utvärdering av revisionspliktens avskaffande 2010, för att eventuellt genomföra en ytterligare höjning av gränsvärdena för revisionsplikt, och därmed göra revision frivillig för fler aktiebolag. Studiens syfte är att beskriva och förklara hur intressenter på den sociopolitiska arenan uppfattar skattefelets utveckling, om och på vilket sätt de relaterar denna utveckling till avskaffandet av revisionsplikten, samt vad som motiverar och påverkar deras ställningstagande vad gäller en eventuell framtida gränshöjning. För att uppfylla detta syfte har studien genomförts med en kvalitativ undersökning i form av intervjuer med fyra olika intressenter från den sociopolitiska arenan. Analysen av den empiriska datan, med stöd i den teoretiska referensramen, resulterade i tre slutsatser. Den första handlar om att de olika uppfattningarna kring skattefelets utveckling hos intressenterna på den sociopolitiska arenan har grund i deras respektive yrkeskunskaper. Den andra handlar om att de drivs och påverkas av sina respektive företrädarskap, främst om de är statligt eller privat företrädande. Den sista slutsatsen handlar om att de faktorer som påverkar hur intressenterna förhåller sig till en eventuell framtida gränshöjning är deras företrädarskap, ansvarstagande samt tillit till större företags redovisning / Mandatory auditing for the smallest limited companies in Sweden was abolished in 2010, mainly to reduce the cost burden for these small companies. This created different reactions among the companies' external stakeholders, both positive and negative. It was seen as positive for business in Sweden, but there was also concerns expressed about the risk of errors in the accounts and the declarations, and that they would increase when an auditor is no longer obligated to review them. These errors can result in improperly recognized tax and increased tax error. Tax error includes all errors that have an impact on the reported tax, and they can be both intentional and unintentional. Tax error affects many parties around the company, including the stakeholders operating in the social political arena, so called Stakekeepers. They do not have any direct relation to the company's business, but they have an indirect impact on the company through its influence on public opinion and legislation. These stakeholders' reactions and standingpoints is today a relatively unexplored area within the stakeholder theory, and this theoretical knowledge is important in order to create an understanding of what is happening on the social political arena. As these stakeholders have influence on legislation, the legislators must take their opinions into account in its reports on new legislative changes. During 2015, the government will undertake an assessment of the abolition of the mandatory auditing in 2010, to possibly conduct a further increase in the limits for mandatory auditing, and thus make the audit optional for more companies. The study aims to describe and explain how stakeholders in the social political arena perceive the tax error development, whether and how they relate this trend to the abolition of the mandatory auditing, and further what motivates and influences their position regarding a possible future limit raise. To meet this objective, the study was performed with a qualitative study in the form of interviews with four different stakeholders from the social political arena. The analysis of the empirical data, with the support of the theoretical framework, resulted in three conclusions. The first is about the different perceptions regarding the tax development among stakeholders in the social political arena, due to their professional skills. The second is that they are driven and influenced by their representation, particularly if they are representing the public or the private sector. The last conclusion is about the factors that affect how the stakeholders relate to a possible future limit raise. These factors are their representation, responsibility and their trust in larger companies accounting.

<p>The findings in this case study are mainly based on material collected during a field trip with a fellow student to Laos in February-March 2005, which was sponsored by Sida through a Minor Field Study scholarship. The original interest was to study a political aid project (Governance and Administrative Reform Project Luang Prabang, GPAR LP) in a country like Laos with very complex preconditions such as one-party polity. In Laos my interest in evaluation of political aid grew mainly because I found out that the two donors in the project, Sida and the UNDP, had reached different conclusions in their respective evaluations of the project.</p><p>The main interest in this thesis has been to study how donors have evaluated a political aid project. The study shows that Sida and UNDP used, what in the literature usually is referred to as, Conventional evaluation as methodology when they conducted their evaluations of GPAR LP. The study also shows that the main reason for the different points of view that are expressed in the evaluations depend on a lack of dialogue and consensus, regarding for the project crucial concepts, rather than choice of evaluation methodology. This lack of mutual understanding between the agencies also has implications for the possibilities of the receiving part to create a better understanding and ownership of the project. If Sida and UNDP had chosen to do a mutual evaluation a lot could have been won in the form of time, money and less irritation between the involved parties.</p><p>The study finally shows that a different choice of evaluation methodology, in this case Participatory evaluation, could have had some positive effects mostly due to its supposedly democratic methods which are in line with the goals of the GPAR LP- project. One example here is the use of studies of the political context which would have been useful in this case. Another example is that the methodology could be useful to create a better understanding and ownership of the project through its participatory methods.</p>

Emissions of carbon dioxide, dioxins, nitrogen oxides and particulate matter as well as use of non-renewable resources and energy are some important sustainability challenges for the Swedish steel industry. Much effort has been made, mainly by technical solutions, which to a high degree have decreased the emissions during the last 30 years. Technical solutions however will not be sufficient to reach sustainable development, stakeholder involvement is also necessary. Stakeholder theory states that stake­holder involvement must include a dialog between the stakeholders involved and the operation. The first step in this process is to identify which key issues the stakeholders find most important and then the organisation needs to start interact with its stakeholders. This thesis deals with such issues. Stakeholder preferences for environmental issues were assessed with conjoint analysis, Q-methodology and focus group discussions. The theory of planned behaviour was used to assess how attitudes were connected to background factors and a potential pro-environmental behaviour. Five studies have been carried out in the framework of this thesis. The studies include: a literature review, method evaluation, evaluation of environ­mental objectives in stakeholder groups, screening of relevant factors, evaluation of steel environmental characteristics, identification of barriers to the introduction of new materials and the im­pact of worry and risk perception on strategic environmental decisions. It can be concluded that the methods applied in the studies work well in eliciting preferences. It has been possible to show how different stakeholder groups as well as individuals prioritise environmental objectives and sustaina­bility issues. Since individuals within a stakeholder group vary considerably in preferences, the results from this thesis show the importance of illustrating results on an individual level instead of the traditional group level. Also, a method has been tested where the results were brought back to the respondents in order to stimulate discussions between different stakeholder groups.

Titel: CSR integrerat i affärsidén – har det någon betydelse för företagens framgång? Nivå: Kandidatuppsats i ämnet företagsekonomi, 15 hp Författare: Aida Mekonnen &amp; Victoria Klyukina Handledare: Agneta Sundström Examinator: Lars-Johan Åge Datum: 2014- Juni Syfte: Syftet med studien är att undersöka hur små och medelstora företag arbetar med CSR och att analysera om det finns en koppling mellan framgångsrika företag och integration av CSR i deras affärsidén. Metod: Arbetet grundar sig på både kvantitativ och kvalitativ sekundär data. Empirisk data har samlats in från 100 slumpmässigt utvalda svenska företag som listas i Högskolans databas FRAMFÖR. Vi har utgått från kvantitativ metod när vi samlat in data från Internet, företagens omsättning (åren 2010-2012), samt genom statistiska beräkningar. Den kvalitativa metoden har använts när vi samlat in data i FRAMFÖR-databasen som tar upp företagens affärsidésbeskrivning. Resultat: Resultatet visar att cirka 80% av företagen i studien strävar efter att implementera CSR i verksamheten. Andel mindre framgångsrika företag är högre när det gäller CSR aktiviteter med kortsiktigt perspektiv medan andel av framgångsrika företag är högre vad gäller mer långsiktiga CSR engagemang. Andel företag med CSR integrerat i affärsidén följer storlek på omsättningsutveckling, det vill säga ju mer framgångsrika företagen är desto mer integrerar de CSR i affärsidén från ett långsiktigt perspektiv. Slutsats: Vår studie visar att det finns en positiv relation mellan kort/långsiktig CSR och omsättning. Medan de mer framgångsrika företagen arbetar mer långsiktigt med CSR engagemang visar resultatet att mindre framgångsrika företag arbetar med CSR utifrån det mer kortsiktiga perspektivet. Det tyder på att omsättningen har inverkan på vilka CSR dimensioner som företaget använder. Studien bidrar till att visa att ju mer framgångsrika företag är desto mer integrerar de CSR i sin affärsidé. Studien indikerar att CSR integrerat som del av affärsidén har utvecklat kärnkompetens för företagets långsiktiga ansvarstagande.

In 2008, a financial crisis struck the world economy, causing a risk of a potential system-crash. In order to stabilize the financial system within Europe, European Banking Authority (EBA) presented new guidelines (GL44) as a way, among others, to increase the transparency among financial institutions. As a result of GL44, Swedish Financial Supervisory Authority (FSA) implemented new regulations, with minor adjustments and amendments. At present, the guidelines are weeks from being completely implemented, thus meaning that the financial industry is able to start seeing the changes from the regulations.The authors have chosen to conduct a study regarding how the banks have been affected from the external authority demands during the previous recession.The focus of the study has been on three of Sweden’s four large banks, which are considered systematically important, as well as one niche bank.The study showed that the work in board and top-management was affected by external demands from authorities. The attention on business development was disturbed during the recession since more focus was put on controlling factors such as compliance, risk management and internal audit as well as on board composition and board competence.

The purpose of this thesis was to explore socially constructed discursive barriers to physical activity for people with physical disabilities. This research was informed by a critical disability studies framework. Eight interviews were conducted, split between end-users and stakeholders. The end-user article discusses their perspectives with regard to their own PA participation, their use of PA resources, and their views of how disability is constructed. The stakeholder article deals with their views with regard to Canada’s progress in creating inclusive PA guidelines, the research process as it effects people with physical disabilities, and how disability is constructed. The results showed awareness among both groups of the social model of disability, but that the medical model is still firmly rooted. Work is needed to create inclusive promotional materials and disseminate them effectively. An effective advocacy and lobbying effort was suggested as one avenue towards a possible solution to this issue.

Personeelvermindering as gevolg van operasionele redes word gelykgestel aan 'n ekonomiese doodstraf, aangesien geaffekteerde werknemers weinig, indien enige skuld het aan hierdie traumatiese ervaring. Die toenemende bekommernis oor hierdie verskynsel en die totstandkoming van mense-en arbeidsregte het dan ook veroorsaak dat hierdie verskynsel op 'n internasionale vlak omsigtig en deeglik benader word deur beide wetgewers en arbeidsorganisasies. Verandering in die wêreld geskied teen 'n snelle pas en vind op alle terreine van die samelewing plaas. Suid-Afrika is onlosmaakbaar deelgemaak van hierdie wêreld en word dus ook blootgestel aan honger internasionale maatskappye wat almal veg vir oorlewing en groter markaandele in 'n globaliserende wêreldekonomie. Dit laat Suid - Afrika met 'n dringende behoefte om meer mededingend te word. Om dit te kan bereik, moet aan die knellende behoefte aan opleiding aandag geskenk word, sowel as aan die skepping van aantreklike internasionale beleggingsgeleenthede. Internasionale beleggers raak gou afgeskrik deur hoë werkloosheid en misdaad, en hier is Suid -Afrika ver agter die Ooste. Die tendens van globalisering en die uitwerking van sekere aspekte daarvan op werkloosheid noodsaak dus dringende fokus op kwellende kwessies, soos: Hoe om werkloosheid te verminder, teenoor die behoefte aan verhoogde produktiwiteit en verbeterde internasionale mededingingsvermoë. Hierdie veranderinge het ook meegebring dat verbruikers, werknemers en die gemeenskap waarin maatskappye besigheid bedryf, uiters sensitief begin word het vir onverantwoordelike optrede van maatskappye teenoor die gemeenskap, die werknemers en die omgewing. Hierdie veranderinge en die gevolge daarvan lei tot 'n groeiende bewustheid van en ernstige behoefte aan korporatiewe sosiale verantwoordelikheid. Die waarde hiervan word in 'n al hoe groter mate besef en maatskappye aanvaar hierdie verantwoordelikheid toenemend in alle dimensies van die gemeenskap. Die manier waarop maatskappye met mense omgaan, word direk beïnvloed deur werkspraktyke en korporatiewe sosiale verantwoordelikheid het dus 'n fundamentele uitwerking op hoe potensiële hoëgehalte kennis-werkers die maatskappy beskou. Dit word derhalwe al hoe belangriker dat werkgewers die menings van hulle eksterne en interne belangegroepe ernstig opneem, aangesien globalisering besig is om die magsbasis tot voordeel van die werknemers te verskuif. Intussen sal personeelvermindering voortgaan ten spyte van duidelike bewyse dat die langtermynvoordele daarvan verdag is, en dit plaas 'n enorme sosiale verantwoordelikheid op werkgewers. Die goed nagevorste verband tussen misdaad en werkloosheid dui duidelik op die onderprestering van die regering teenoor beloftes wat gemaak is. Dit is juis om dié rede dat die rol van maatskappye in die gemeenskap al hoe meer onlosmaaklik deel van die besigheid word. Die uiteindelike gevolg hiervan is 'n onaanvaarbare hoë misdaadsyfer, wat weer lei tot 'n gebrek aan beleggingsvertroue, wat op sy beurt weer lei tot personeelvermindering. / Thesis (Ph.D. (Industrial Sociology))--North-West University, Vaal Triangle Campus, 2008.

La thèse vise à proposer un modèle intégrateur et synthétique des antécédents du niveau de proactivité environnementale des entreprises industrielles opérant dans le secteur des produits de grande consommation. La revue de littérature nous permet de développer un double cadre théorique, fondé sur la théorie des ressources et compétences élargie aux ressources et compétences naturelles, ainsi que sur l'approche des parties prenantes. La première étape de la recherche empirique consiste en une étude qualitative exploratoire menée auprès du « Club Déméter », un regroupement d'acteurs privés et publics pour réfléchir sur les problématiques de développement durable. Cette étude qualitative repose sur une analyse documentaire (étude des rapports de développement durable des entreprises membres), 16 entretiens semi-directifs (auprès des responsables des grandes fonctions d'une entreprise fabricant des boissons) et une observation longitudinale, non participante, d'un groupe restreint (plusieurs sous-groupes de travail du « Club Déméter »). L'étude qualitative a permis d'affiner le modèle de recherche élaboré lors de la revue de la littérature, mais également de préparer la phase de recherche quantitative, en contribuant à développer certaines mesures des variables. La seconde étape de la recherche empirique, qui repose sur une analyse quantitative réalisée auprès de 188 entreprises industrielles opérant dans le secteur des produits de grande consommation en France, nous a permis d'évaluer la qualité des échelles de mesure, dont certaines ont été spécifiquement créées au cours de l'étude, ainsi que de tester nos hypothèses de recherche. Les résultats obtenus montrent une influence positive sur la dimension stratégique interne de la proactivité environnementale, de l'orientation parties prenantes, des compétences de management environnemental, de gestion des ressources humaines, de conception de produits plus respectueux de l'environnement, de conception d'emballages réduits à la source, simplifiés, valorisâmes, réutilisables, produits à partir de matière recyclée. Nos résultats montrent une influence positive sur la dimension stratégique externe de la proactivité environnementale, de l'orientation parties prenantes, des compétences de gestion des ressources humaines et de conception d'emballages conçus à partir de matière recyclée. / The purpose of this doctoral thesis is to explain the sustainable development integration variability by a stakeholders approach and resource-based theory analysis in the French mass market industry. The first step of the empirical study is based on a qualitative analysis of the « Club Déméter », a group of public and private actors working together on sustainable development issues. This qualitative study is conducted by of documentary analysis, 16 interviewsand a long non participant observation of a srnall group within the « Club Déméter ». With this first empirical study, we were able to precise the research model and to prepare the second step of the empirical study. The second step of the empirical study is based on a quantitative analysis of 188 firms within the French mass rnarket industry. This empirical study gave us the opportunity to estimate the quality of the measuring device and to test the research model. The results show a positive influence of stakeholders orientation, environmental management competencies, human resources management competencies, product eco-design competencies, eco-design of packaging that can be reused, simplified, end of life value added, and made with recycled raw material competencies, on internai environmental strategy proactivity. The results also show a positive influence of stakeholders orientation, human resources management competencies, and packagingmade with recycled raw material competencies on external environmental strategy proactivity.