Fresh water has become more and more of a scarce commodity. Water scarcity isn't first and foremost a cause of drought and wasting, but a cause of inequality and mismanagement. This is not only a problem for developing countries, and there can also be variations within countries. The municipality of Gotland has a development program called Vision Gotland 2025, with goals for growth and sustainable development. The aim of this study is to examine whether the use and management of water resources on Gotland and Vision Gotland 2025 is conformed to the Water Framework Directive and the Ecosystem Approach in terms of sustainability.

The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

When you talk with the municipal housing companies today there is a general view that theyare doing all the work when it comes to social responsibilities in the municipalities, theprivate landlords only have a focus on profit. The private landlords doesn't agree but says thatthey take a social responsibility, at the same time there is a difference in what socialresponsibility is. By looking at how the picture of CSR and its use is seen today we analyzewhy the opinions and definitions about social responsibility differ. We also look at CSR in itslocal adaptation in Sweden's special conditions at the same time as we compare it to CSR inEurope and the world. We thereby create an analysis of how CSR is perceived, prioritized anddeveloped in Sweden to see the root of the disagreements.In our study we show how different views and roles in the community influence the picture ofCSR in Sweden.

Sweden has had statutory audit, which also includes a management audit, for all companies since 1988. A legislative proposal now suggests that the statutory audit shall be abolished for all small and medium sized companies starting on July 1, 2010. The aim for this master?s thesis is therefore to study how the service of auditing will be affected by the legislative proposal. To answer the research question the authors have taken on a qualitative approach and fifteen interviews with representatives for different Swedish auditing firms have been completed.

Cause-Related Marketing (CRM) is not a completely new phenomenon, yet an idea whose time has truly come. To have commercial organizations cooperate with charity organizations for mutual profit is a "win-win-win" situation. The company gets added value to its brand, the charity organization gets to collect more money that it otherwise wouldn't and the customer gains a feeling that he or she has contributed to the society.The purpose of this thesis is to study how a company, in practice, works with CRM marketing. How do they choose which charity organization to work with,what type of product is most appropriate to market with CRM and how is the CRM campaign designed? A theoretical model is then formed to answer these questions, after a thorough research of relevant theory on the subject.

In the near future we need to reduce the greenhouse gas emissions significantly for the benefit of the environment around us. The European Union has de-manded a variety of climate and energy goals to be achieved by year 2020, the ?20-20-20? targets. With these aims, The European Union means that we must reduce our emissions from fossil fuels and instead increase our renewable fuels. With stump harvest in the forest it?s possible to increase the use of renewable fuels and reduce our emissions from fossil fuels.

The aim with this study was to collect fundamental information, and to plan, a windpower farm in Juddhult , Småland in southern Sweden. The goal is to collect the bestavailable projecting planning support. The pieces of this projecting planning supportthat will be presented is; Environmental Consequence Description (MKB), productioncalculations, comparisons between different plant types, economic calculations, evaluatethe economy and give some farm design suggestions. The imagined wind farm will belocated in forest environment and which may cause a number of new problems. Specialinterest that will be affected, where special consideration because of the forestenvironmental is requested is, hunting, wetlands, ancient monuments and windturbulence.

The relationship between dividend policy and investment is a controversial area and the relationship between these two may differ depending on the company's priorities. The study examines this more closely by studying dividend policy's impact on investment and how it differs depending on the company?s market capitalization. The study is based on companies listed on the OMX Stockholm within the segments Large Cap and Small Cap, during the period between 2003-2012. Secondary data was obtained from each company's annual reports where relevant data was used to operationalized into measurable variables.

The number of sawmills in Sweden has decreased dramatically since the 1980s and the trend looks set to continue. The sawmills that are left instead becomes larger and are situated farther apart. In northern Sweden, they are concentrated along the coastline.In our study, we compared conditions for running a sawmill in inland areas and coastal areas and looked at what factors have the greatest impact on the profitability of the sawmill in northern Sweden.We chose to compare different locals conditions for a sawmill that only sawn pine timber and had an annual raw material requirements of 300 000 m3ub per year. By analyzing the kNN-data from the Swedish National Forest Inventory we have taken out the size of the timber volume at each site and its catchment. We have also looked at possible competitors in the areas that may affect the purchase price of the commodity.

AbstractThis bachelor thesis deals with the close company rules in chapter 56-57 within the Swedish income tax law (IL). The purpose of this thesis is to analyse the outsider rule in 57:5 IL. If a shareholder or a family member works or have worked actively within the company within the fiscal year or the last five fiscal years then the partner has qualified shares and is to be taxed according to the special closed company rules.If an outsider, directly or indirectly, is a significant shareholder within the company, and directly or indirectly, are entitled to dividends then an active partner only has qualified shares if there is special reasons. When making the assessment regard must be made to conditions under the fiscal year or the last five fiscal years. There is special reason not to apply the rule if there are agreements regarding how the profit should be split or cross-ownerships between companies.If a taxpayer can show that an outsider own 30 percent of the closed company and has a right to dividends and there is no special reason to why the rule should not be applied then the outsider rule is applicable.

The purpose of this essay is to examine cost-benefit-analysis as a method of evaluation of labour market policy. To illustrate the possibilities and difficulties of the method chapter four contains a partial cost-benefit-analysis of the results of a labour market project in Kävlinge. The questions this essay strives to answer are the following: What possibilities and difficulties do cost-benefit-analyses entail? How would one conduct a cost-benefit-analysis of the project in Kävlinge?The method used in this essay is mainly a literature study of cost-benefit-analysis of labour market programs. The labour market project Brännpunkt is used as an example in a partial cost-benefit-analysis.The applied cost-benefit-analysis of the Brännpunkt project in Kävlinge shows that it is possible to calculate the profit for the society as a whole, given that the necessary information is obtainable.

This essay aims to examine Martha Nussbaum's proposal for a classical defense of reform in liberal education and her critique of utility thinking in higher education. I want to explore how Nussbaum uses history to create an ethical alternative that cultivates both moral and intellectual virtues, which she considers to be crucial for the survival of democracy. In examining Nussbaum's use of Aristotle, I focus on her work as a proposal for institutional implementation of an Aristotelian epistemology and the cultivation of the individual as an ethical political subject. This study highlights the epistemological, educational and political ideas that form the basis of Nussbaum's ideals. I intend, however, to go beyond a contextualizing reading and thus establish a dialogue with a radical intersubjectivity to respond to Nussbaum's ambitions to recognize human vulnerabilities as assets for reason.

Sustainability reporting in Sweden is a voluntary disclosure action for non-governmental companies. Since 2009 all state-owned companies must however publish a sustainability report according to GRI guidelines and with independent assurance statement. Three different sustainability reporting methods are primarily used: (1) Separate Sustainability Report, (2) Sustainability Report included in the Directors? Report, and (3) Sustainability Report forming part of the Printed Annual Report. The aim of this paper is to explore why some companies choose to publish a sustainability report and identify the motivational factors behind this decision, as well as attain an understanding for companies? choice of reporting method.

The construction industry in Sweden has in the past 50 years had a low progress in efficiency. With a greater competition from construction firms from other countries, it is necessary to maintain the profit for Swedish construction firms. This is possible with a higher feedback of experience. This diploma work thesis examines how the two construction companies NCC and Skanska in Uppsala, Sweden handle experience feedback from previous projects and the extent to which the experience is spread and used in future projects. In this work, we examined directorial documents to see how employees shall work with feedback.

Background: Swedish football clubs have lost their competitiveness both economically andgamely. The last time a Swedish team was represented in Champions League was 1999 and last season there were only 2 clubs with positive financial results in Allsvenskan. One factor that has not worked is budgeting where many clubs have budgeted too optimistic and thus not able to make positive results.Purpose: The purpose of this report is to review and analyze how the Swedish football clubs are working with their budgeting. The goal was to identify problems in their budgeting and to find solutions which can be used practically.Methodology: This report is a qualitative study consisting of a cross-sectional study of how Swedish football clubs are working on budgeting in 2014. Data collection has primarily consisted of interviews of budgetmakers in the clubs.