Idag är det mycket uppmärksammat av både akademiker och användare att information från traditionella finansiella redovisningar inte är tillräckliga för att motsvara de krav som både externa och interna intressenter ställer på mer innehållsrika rapporter. Marknad och intressenter efterfrågar information om ekonomiska, miljömässiga och sociala aspekter, vilket har lett till att allt fler företag upprättar en hållbarhetsredovisning. Hållbarhetsredovisning syftar till att skapa en hållbar utveckling och ses som ett verktyg eller en möjlighet för företag att lämna information om dessa tre aspekter och det leder till ett ökat förtroende för företaget och dess verksamhet. Syftet med denna uppsats var att beskriva hur företag inom basindustrin i Norrbotten tillämpar hållbarhetsredovisning. Studien genomfördes genom en fallstudie av fyra företag för att beskriva hur de tillämpar sin hållbarhetsredovisning.

In Sweden the work of reducing acidification and its prime cause; emission and deposition of sulphur dioxide, has been going on for decades. Despite of all the work that has been done the positive progress in the acidified areas is slow. This is partly due to a long recovery time for the acidified areas but also because the reductions of emission and deposition of sulphur dioxide have not been large enough. Emissions of sulphur dioxide from land based source in Sweden are estimated to 34 000 tons in the year of 2010. During the same year, approximately 182 000 tons of sulphur dioxide will be deposited over the Swedish territory.

The aim of the project is to develop a tool for a management system at the advertising agency ofConfetti. The company has during a longer period of time felt a need of introducing a quality and environmentalsystem but have a lack in resources of knowledge, time and money. Their goal is to have aconcrete documentation which describes their quality policy and the function of the activity.The work has been performed by mapping and analyzing the processes of the company according tothe process model with focus on one pilot process. New routines have been developed and documentedin a management system.Confetti would like their management system to fulfil the ISO-standard so that they eventually inthe future can be certified. Therefore a literature study has been done according to management systemsand standards.

Title: The life is too soft to accord in to tariffs: an essay about youth and families with children who are recipients of economic support, their experience of their financial situation and the reception towards the social welfare.Author: Ana Becovic & Kerstin Olsson         Supervisor: Erik WesserInstitution: Humanvetenskapliga institutionen, Högskolan i KalmarType of Essay: Degree project, 15 ECTS                     Date: December 2008The aim for our study has been to examine how youth and families who are recipients of economic support on long term basis experience their contact with social welfare. The starting point for the question at issue has been the client's experience of their financial situation the reception and expectations towards the social welfare.In our B-level study we carried out qualitative interviews with social welfare officers to find out how they applied the "child perspective" in granting financial support and to what extent they felt that they succeeded in meeting the need of the client. The conclusion was that there is still room for improvement in this field and particularly a wish to focus more on the child's situation and development. The officers told us that they tried to pay closer attention to the child's situation through asking about the children and by visiting the families at home.They expressed awareness of the importance to a child's well being the financial situation of their family. They also expressed the need for the child to be able to take part in leisure time activities and having an active social life.In this study our research method is based on qualitative interviews.

AbstractTitle: 2008- the year of the mobile-TV-markets expansion? (2008- ett år för mobil-tv-marknadens utbredning? Drivkrafter hinder och aktörer).Number of pages: 50Author: Hilda EngstrandTutor: Lowe HedmanCourse: Media and Communication Studies CPeriod: Fall Semester 2007University: Division of Media and Communication, Department of Information Science, Uppsala University.Purpose/Aim: The aim of this research paper is to identify the main operators on the mobile-tv-market and to map out the main forces behind its growth. What are the driving forces that creates a new disribution-market? Also to study how political media-regulation effect and urge the mobile-tv- market.Material/Method: Interviews with people from the mobile-tv-market. To read public-documents, press releases and reports from the government, media-companies and organisations has also been a method used to gain information.Main results: That the mobile-tv-markets growth is a result of several driving forces.

The Swedish rules for marrying in Sweden are different for swedish citizens and foreigners. A swedish citizen has to have permission from"Länsstyrelsen"to marry before the age of 18 but a foreigner may marry without permission at an age of 15, unless a higher age is required by the foreign law. The main question in this essay is if the swedish international law concerning the age of marriage is compatible with the Convention on the Rights of the Child and/or the Swedish Constitution. The comparison is based on mainly two questions: Primarily the Swedish international law is discussed concerning which marrying age is good for the child. Thereafter it is discussed whether it is discriminating to have different marrying ages for swedish and foreign citizens.

2009 beslutade det europeiska fotbollsförbundet UEFA att införa regelverket Financial Fair Play Regulations, för att förbättra fotbollens ekonomiska hälsa. Detta som en följd av en allt mer ansvarslös och irrationell pengahantering bland europeiska fotbollsklubbar, med stora underskott och försenade betalningar som konsekvens. Ett avsnitt i regelverket berör de så kallade ?break-even?-kraven, som sätter begränsningar för hur stora underskott klubbar får visa upp. I vår uppsats har syftet varit att utreda huruvida ?break-even?-kraven är att anse som förenliga med EU-rättsliga konkurrensregler, specifikt art. 101.1 FEUF.

AbstractEssay in political science, C-level, by Bo-Josef Eriksson, spring semester 2007Tutor: Susan Marton?Universal morality - does it exist? - A case study of small states foreign policy?The purpose of this essay is to examine how well does realism stand of against idealism when the focus of the study is on small states foreign policy? The essay takes it?s starting point at the debate between the two theories of international relations (IR). Realism is the theory that has had the most impact on the study of IR since the second world war. Idealism has been it?s greatest opponent and the debate is still active even up til this day.My case study of Danmarks foreign aid policy constitutes a worst critical case scenario for realism and therfore my assumptions were that idealism would be the theory that could explain the core-elements of the Danish foregin aid.

We have inquired into how the amount of foreign news has changed over the last 30 years in two major Swedish newspapers, which subjects and regions has dominated the content of the foreign news and what subjects dominate the reporting from certain regions. This was done with a quantitative analysis of subjects and regions written about in 1100 news texts during a week in each year of 1978, 1988, 1998 and 2008. To further broaden our study, we also charted with the analysis how the newspapers domesticate foreign news and how they use international news agencies. As a basis for our discussion we use Van Ginnekens theories of world news centres, Westerståhl & Johanssons and Galtung & Ruges theories of foreign news selection as well as the theories of Hjarvard and Biltereyst about the domestication of foreign news due to commercial pressures and objectives on the newspapers. Our result of the amount of foreign news in the two newspapers is also compared to several similar empirical studies by different researchers.

This thesis studies whether private equity owned firms within the Swedish welfare sector distinguish themselves in terms of tax planning and short-termism from a control group consisting of other privately owned welfare firms. For the first time, the comparison is made on the entire welfare sector, between 14 matched pairs within education, health care and elderly care. We use financial metrics associated with tax planning and short-termism in sign tests to examine whether the private equity owned firms differ from our control group. The financial metrics tested are actual and paid tax rates, level of interest, book-tax gap, investments, personnel expenses per employee, and cash earnings. We find that the private equity owned firms in terms of tax planning only differ in the level of interest, while no notable differences are found in terms of short-termism..

The Swedish building and property management sector are responsible for about 30 % of the total energy use. In order to take environmental consideration, different environmental assessment tools and standards are used. Miljo?byggnad, Svanen, FEBY12 and PHI are some of these. There has been increased interest to certify buildings and therefore it is of interest to evaluate the assessment of the energy field to see if relevant energy aspects are assessed.

Background: The debate about environment, labor conditions and aid to developing countries has the last years been a much discussed subject The pressure on the companies to live up to their responsibility is beginning to be noticed in the market.Purpose: To find out if a retail company investing in Corporate Social Responsibility thereby direct can effect it?s stock value. Using interviews to investigate if and how stock analysts and corporate finance professionals valuate a company?s CSR initiatives.Theoretical perspective: The description of CSR is leading to the main theory, The Brand Value Change, and the Market Hypothesis. Additionally a theory of the Consumer Buying Process and CAPM-model about financial risks is presented.Method: An event study of 30 companies to investigate if there is any change in their stock values and interviews with three professionals from the financial sector to find out about their attitude to CSR.

During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.

Investor Relations is a function used by companies to compete for capital by creating relations with investors. It is a young function, earlier practiced by the same people who had responsible for exercising the Public Relations.Investor Relations has evolved a great deal lately but there are still no concrete theories behind the function. The aim though is clear and there are literature explaining how to practice the different parts. The most research within Investor Relations uses the theory of Relationship Marketing. Lately the two authors Hägg and Preiholt have started to examine what they call Financial Marketing since Investor Relations is about relations between actors on financial markets primarily.In this paper, we examine the aspect of information in Investor Relations.

International Society for Clinical Densitometry (ISCD) rekommenderar att precisionsbestämning av bentäthetsmätning görs på varje klinik för att bedöma reproducerbarheten. Bentäthetsmätning görs för att diagnosticera osteoporos, följa upp behandling och förutsäga frakturrisk. I studien användes Dual energy x-ray absorptiometry (DXA) för att utföra dubbla mätningar på redan inbokade patienter på klinisk fysiologi, Skånes Universitetssjukhus (SUS), Lund. 105 patienter ingick i studien. Mätningarna utfördes på helkropp, totalhöft, lårbenshals och ländrygg.