Miljöledningssystems största vinst är inte ekonomisk utan den visar sig i form av en effektivare organisation, ökad miljömedvetenhet och engagemang hos ledningen och medarbetarna, besparingar, minimerade risker för framtida problem, bättre feed-back på miljöarbetet, större säkerhet för att fälja lagarna och så vidare. Men kostnaden för införandet och driften av miljöledningssystemet är hög..

The aim of this thesis is to make a contribution to the field of design oriented theory, regarding young children and their way to digital competence. My research question is: How can a preschool with a certain pedagogical ICT-design give the children affordances for media play and for developing a digital competence?The European Parliament points out digital literacy as one of the Key Competences for life long learning. A digital competence is built on basic ICT (Information and Communication technology) skills. Skills you can develop any time during life, weather you are young or old.

This is an ethnographically inspired study focusing on multilingualism in a Swedish preschool setting. The purpose of the study was to find out how the children perceived their multilingualism and how it was expressed by the children in the interaction with teachers and peers. The research questions were as follows: How is the multilingualism expressed in the day to day interaction in preschool? What significance does the daily interaction with peers and educators have for the children?s perceptions of their multilingualism? How do the children perceive their multilingualism and the value in their multilingual abilities?  To answer these question methods inspired by ethnographical studies were used, namely participant observation and semi-structured interviews with the children.   Theory was used from two areas; childhood sociology as theorized by Corsaro with the ideas of peer cultures and interpretive reproduction, and the sociology of language with the theory of collaborative empowerment as introduced and developed by Cummins. The children in the study were seen as social actors who are important here and now and who contribute to the development of society.   The study showed that the multiple languages were visible in the preschool, but that the Swedish language was upheld as the norm and the language of communication; no children were recorded playing in their ?home language? during interaction with other children.

This study represents the different factors that may have an influence on the budgetproposal in the local government for the revision. The revision in the local government is an important part of councillors and public insight into the different activities. The budget for revision decides how much of the activities runned by the local government can be observed by the elected representative accountant. The aim of the study is to see how the following variable affect the dimension of the budget appointed for revision. We have used Institutional theory, theory that contains the role-play between guardians and advocates and Agent theory with help of accountability.The dissertation is written in Swedish..

This paper examines the possibilities of using video games as a tool for education of virtue ethics. By comparing learning aspects in Marc Prensky?s theory Digital Game-Based Learning and Aristotelian virtue ethics, this paper tries to look for similarities in how each theory looks at learning. Prensky?s theory is about how one can use video games in education, which is why it is used here.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.

The Aquatic Ape theory was first formulated by Alister Hardy in year 1960. All from the beginning the theory has been criticized, ridiculed, ignored and a source to strong feelings in the anthropological community. The purpose of this essay is to investigate why the Aquatic Ape theory is so controversial and why it is understood so differently by scientists. After interviews with Swedish scientists and the general community, and after reading of anthropological books, I have tried to show that the aquatic ape-coldness depends on it challenging nature against the anthropological paradigm, which describes human beings as strong, hunting creatures who can live in any environment. The Aquatic Ape theory - on the other hand - picks out one of all these environments and says: "here has our evolution occurred: we have been aquatic apes".

Research shows that unemployed´s motivation to seek work affects their health and social life. Employment officer?s motivational work should be based on strengthening the individual's confidence in their abilities. Five motivational theories underpinning the study is Cognitive Theory, Self-determination theory, Expectancy Value Theory, need theory and Goal Theory. The purpose of this study was to investigate individuals' job motivation, and emotional experiences, also in relation to contact with the employment officer.

A research on how impulse buying can be stimulated in physical retail stores and see to what extent these stimuli also apply in an online setting. Furthermore, the effects of demographic characteristics on impulse buying behaviour online are taken in consideration..

The purpose of this study has been to examine how elderly people in today?s society look upon themselves and experience their own aging. We have inquired answers to the following main questions: What main events during the life course are emphasized in the elderly?s stories about their lives, and in what way has it affected their experience of growing old? In what way have social relationships, interests and the experience of health changed during the life course? How do the elderly experience their own aging, and what emotions are expressed in the speech surrounding their life course? The results of the study have been analyzed and interpreted with the help of the life course theory, Erikson?s psychosocial development theory and the continuity theory. The results show that elderly people of today don?t feel their age.

This paper is based on Bowlby's attachment theory in the exploration of Christian pastoral care literature. Kirkpatrick and Granqvist account for the majority of previous research on the subject, however, not related to counselling or counselling literature. The selected pastoral literature, which is three books by each author: Liselotte J Andersson and Margareta Melin provide several possible associations with attachment theory. In the process, nonetheless, more literature has been studied than those reported here. This paper aims to investigate whether a relationship with God is given as an attachment relationship of the selected pastoral literature.

Municipal Real Estate Companies runs by a political boarder who makes decisions in large investments. In some cases the municipal counter have to take the decisions about big and expensive investments. A successful investment needs to be built on solid ground.Media has lately focused on energy topics as a part of the environmental discussion and the real estate companies tries to use the new technology that the market has provided. Energy investments in new buildings are not longer a small part of the energy saving program. Long-term investment demands needs large knowledge and awareness about the energy topics that have recently grown in the municipal real estate companies.

Aim and questionsThe purpose for this study was to investigate how marks and mark settings are formed in physical training at some compulsory schools. We also wanted to see how the criteria for marks are formed. These were the main questions during this study.? How do the students find the evaluation and the making in physical training?? Are there differences between different student groups when it comes to their experience around estimation and marking in physical training? (gender, marks, schools etc.)? How do the teachers motivate their marking in physical training?? Are there any differences between the criteria for marking between different schools?MethodThe study was carried out during the spring 2005 at eight schools in a municipality in the middle of Sweden. The study involved 339 students opinion polls and 12 teacher opinion polls.

The natural disasters of recent time have caused the people of Sweden to donate very large amounts of money to different fundraising organizations. With this in mind, we found it interesting to examine the extent of disclosure in the annual reports of the Swedish fundraising organizations. Thus, the purpose of this study is to identify which factors that influences the extent of disclosure of accounting principles in the annual reports of Swedish fundraising organizations. To fulfill this purpose we conducted a content analysis of 149 annual reports from Swedish fundraising organizations. To help us explain the levels of disclosure we applied stakeholder theory, institutional theory and legitimacy theory.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.