Background and Introduction: Environmental report drew attention in the 1980s when the Va?rldskommissionen fo?r miljo? och utveckling received a mandate from the FN to investigate the relationship between economic development and environmental degradation. In connection with this, although sustainability a new item for many businesses. But to say exactly what sustainability is all about is very difficult. In 1996 the then Government Redovisningskommissionen a study on the introduction of an amendment to the Annual Accounts Act, which would force companies to report on environmental issues in their annual or consolidated accounts.

The aim of this essay is to try to find the differences and similarities of two public librariesin the town of Kristinehamn and the rural community of Vara during the year 1994. Especiallyinteresting was if the different political traditions of the two communities -left wing majorityin Kristinehamn and right wing in Vara- have influenced the forming of the public libraries.The comparison contains accounts from the Annual reports produced by the libraries between1987 and 1994, a more thorough study of the activities and interviews with decision makers in1994. The interview with the decision makers indicates that there is a distinct difference betweenthe librarians and the rest of the informants, this distinction shows, that in a tight budgetsituation the librarians prefer not to cut down on staff while the other informants actuallyfavour to make cuts on the procedures handled by the librarians. The general opinionthough, is that they all agree that the role of the public libraries is to defend democratic rights.The final conclusion is that the material of this essay supports the opinion that the idea ofpublic libraries is stronger than the political differences in Vara and Kristinehamn..

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

AbstractTrendanalys av rapporterade störningar vid de svenskakärnkraftverkenAnalysis of trends in reported safety-related events atSwedish nuclear power plantsSafdar KargarThis degree project was conducted at the Swedish Radiation Safety Authority (SSM)as part of the bachelors program in Nuclear Engineering at Uppsala University duringthe spring of 2011.The Swedish Radiation Safety Authority (SSM) has developed a Windows baseddatabase called ?ASKEN? during later years. In this database more than 12 000 eventreports are stored sorted in three categories, category 1, 2 and 3. The databasecontains events from the start of Oskarshamn 1 in 1972 till present time.All nuclear power plants in Sweden are obliged to report any deficiency in theirbarriers and/or the defense in depth in obedience to SSMFS 2008:1.When a failure is detected or there is reasonable suspicion of a deficiency, the eventreport should be classified as a deficiency of category -1, 2 or 3 [1].The event reports are logged and archived in the register of SSM. The SSM task forceAnalys av Störningar på elproducerande Kärnkraftverk (the ASK-group), evaluates allincoming event reports and categorizes them according to established criteria.The aim of the project is to study and analyze the event reports in the database andidentity interesting observations and trends which should be investigated morethoroughly by deeper analysis to establish any positive or negative trends of reportedevents. .

This report is a thesis work for a B.Sc. in Forestry exam at the School for Forest Engineers, SLU. The work was an assignment from Sydved Energy AB. The aim of the work was to compare the operational productivity between two kinds of forwarders for extraction of harvesting residues, one forwarder with a special compression device and one ordinary, slightly modified forwarder. Two sites were studied for each forwarder. The study shows that the annual production was about 11,000 m3 higher for the traditional forwarder. The cost for the traditional forwarder was SEK 0.9 lower per m3.

During 2007 the City of Stockholm installed five grid connected photovoltaic systems. The aim of this master thesis is to quantify the amount of produced energy and recommend routines to collect and analyse production data, to make production data accessible by the public and to gain experience for future installations.The total amount of produced energy until March 2009 is 227 000 kWh, with an annual rate of 150 000 kWh. The expected annual rate was 148 000 kWh.All system owners are positive about their plants and see economical benefits in scaling up such systems.The installations need very little attendance and maintenance, however it is recommended that an alarm function is installed for automatic feedback in case of a system failure. All future systems should be inspected during full operation to determine if the actual capacity is matching the installed capacity..

For a long time economic tax equalization system in Sweden has been creating dispute between Swedish communities. Despite the main purpose of the system - to reduce disparities and create equal economic opportunities for all communities ? some regions were not satisfied.The main purpose of this study is to determine what extant has equalization tax on investment spending of Danderyd municipality during 2000-2010 year period. The study is based on Annual reports and personal interviews. The theoretical frame of the investigation is founded on Fjertorp's classification of investments and public choice theory.The investigation shows that there were no significant changes neither in investment spending or equalization tax during 2000-2010 period, even after the last changes of economic tax equalizations system in 2005.

Since the 1990s, when the number of transnational companies increased, it has created challenges regarding the responsibility of human rights. As a response to these challenges the United Nations Human Rights Council (UNHRC) unanimously endorsed the new policy UN Guiding Principles on Business and Human Rights (UNGP) in 2011. UNGP does not have the status av international law, yet simply as guidelines and its implementation is based on good will and voluntary efforts. Now, 10 years later, this study aims to get understanding regarding if UNGP is considered as norm by the Swedish Government, Volvo and Gothenburg Municipality. The material of the study consists of sustainability reports, Annual reports and governmental documents with focus on human rights in relation to business published between the year of 2011, when UNGP was endorsed, until 2020.

Background and problem: Financial reports are created for the users as decision support. Stakeholders are often subjects to information asymmetry. Banks represent one of the primary stakeholders and financiers of a company, and place great emphasis on financial reports in their credit assessment process. The question is, however, how useful the financial information actually is. According to previous research, banks consider accounting information as troublesome in some respects, mostly due to accounting choices and judgments.

Background: It is today common for companies to provide some sort of incentive for CEO's and senior management positions to motivate, retain and benefit employees within a company. This is in order to drive the goals of the CEO and management in the direction that is desired by the owner. Currently, the Swedish centre-right government has forbidden the use of such variable pay within state-owned companies. There are two different attitudes to variable pay, one that is in favour and one that rejects it. However most people agree on the fact that a well-functioning incentive scheme can be of great strategic importance for a company.Approach: has variable pay to CEO's had any effect on the company's profitability.Aim: the aim of the study is to compare companies who use variable pay to CEO's with companies that do not in relation to their profitability in terms of profit margins, yearly performance, returns on total capital and returns on equity.Method: the study uses a quantitative approach.

AbstractTrendanalys av rapporterade störningar vid de svenskakärnkraftverkenAnalysis of trends in reported safety-related events atSwedish nuclear power plantsSafdar KargarThis degree project was conducted at the Swedish Radiation Safety Authority (SSM)as part of the bachelors program in Nuclear Engineering at Uppsala University duringthe spring of 2011.The Swedish Radiation Safety Authority (SSM) has developed a Windows baseddatabase called ?ASKEN? during later years. In this database more than 12 000 eventreports are stored sorted in three categories, category 1, 2 and 3. The databasecontains events from the start of Oskarshamn 1 in 1972 till present time.All nuclear power plants in Sweden are obliged to report any deficiency in theirbarriers and/or the defense in depth in obedience to SSMFS 2008:1.When a failure is detected or there is reasonable suspicion of a deficiency, the eventreport should be classified as a deficiency of category -1, 2 or 3 [1].The event reports are logged and archived in the register of SSM. The SSM task forceAnalys av Störningar på elproducerande Kärnkraftverk (the ASK-group), evaluates allincoming event reports and categorizes them according to established criteria.The aim of the project is to study and analyze the event reports in the database andidentity interesting observations and trends which should be investigated morethoroughly by deeper analysis to establish any positive or negative trends of reportedevents. .

This dissertation deals with two sports clubs and their operational development between the years 1946-1998. The research was made by a qualitative analysis of the Annual reports and protocols that the clubs produced between 1946-1998. The two clubs are IFK Växjö and Växjö BK which are located in Växjö in Sweden. Our main purpose with this study was to analyze the operational development and in which way elitist drive affects the voluntary society content and culture. Results indicated that if a sports club starts with elitist sport it could have a bad impact on the voluntary sector.

The Swedish legislation regarding tax reduction for gifts to nonprofit organizations was stated year 2011/12. The legislation includes tax reduction for donors if the gift refers to a nonprofit organization whose work consists with ?charity for an economical need? or ?scientific research?. To be included as approved recipient the recipient has to apply for approval. This approval includes both an application fee and an annual fee.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.