Syftet med uppsatsen är att undersöka behovet av extern revidering, bankernas förväntan och revisionsfirmornas förutsättningar att revidera hållbarhetsinformation. Författarna berör även huruvida nationella och internationella påtryckningar har påverkat hållbarhetsredovisningen.Metod som använts är fallstudier med semistrukturerade intervjuer.Fallföretag: Handelsbanken, SEB, Swedbank, Deloitte, KPMG och Öhrlings PricewaterhouseCoopersVår studie visade att hållbarhetsredovisningen idag är försumbar ur ett låneperspektiv. Idag klassas redovisningen som ett komplement till den traditionella årsredovisningen, en viktig förutsättning för att höja dess acceptans är extern revidering. Revisionen skulle underlättas av en harmonisering av redovisningsreglerna, då ett problem idag är att det är stora variationer i företags kriterier och riktlinjer, en harmonisering skulle även leda till ökad jämförbarhet företag emellan. Det första steget mot internationell harmonisering har kommit från EU genom moderniseringsdirektivet.

This study aim to investigate the conditions framing the professional development situation for physical education teachers (PE) in a small municipality in the south of Sweden. The Swedish National Agency for Education declare that "focus must be directed towards strengthening the teachers' profession", and that "schools need well-trained teachers and good teaching to help students achieve good results". The study focuses both the schools? contribution and the way in which the teachers take own initiative and are motivated to develop their professional skills. The investigation is all based on teachers' perspectives.

Blekinge Hospital suffers from a budget shortage of 100 million SEK, while the government now requires that hospitals will no longer be running a deficit. Blekinge Hospital will then use their limited resources to survive in the future and the activity must be enhanced in order to keep costs low without having to lay off personnel. The idea is that the organisation should be more efficient with a more efficient resource usage. Performance measurement systems are important tools for achieving the policies set out within an organization, measuring and evaluating performance is a way to see where improvements in efficiency may be necessary in the business. Balanced Scorecard (BSC) is one of several measuring systems, where the focus is on measuring non-financial performances.

In this study environmental work in the Swedish hotel chain "Scandic" is investigated. Earlier studies point out sustainability and different environmental certificate programs as essential for the housing sector to contribute to sustainable tourism. The purpose and willingness to fulfill such a mission has been investigated by interviewing central actors in the hotel chain. The result shows that there is a desire to be part of environmental certificate programs mainly for the reason to be part of the system and not for the benefit of nature. Sustainable development is understood as being environmentally friendly. Different solutions to adapt and being more environmentally friendly is discussed.

This is a thesis in Personal- och Arbetslivsprogrammet at Dalarna University with thepurpose of evaluating an education initiative in Borlänge kommun. The educationCoaching Leadership is an initiative for the managers in the organization to exercisegood leadership and the education also serves as an incentive for managers. Eightbusiness managers and one from the HR staff have completed the training. Out of thetotal 9 participants in the training, six of them took part in this evaluation. Based on thethesis aim and questions we wanted to explore participants' attitudes to the education,and what skills and abilities they have acquired on the basis of educational goals andcontent.

Due to the increase of the emission of greenhouse gas and climate changes more and more customers demand environmentally sustainable products. The increased demand of sustainable products from cradle to grave is something that has affected the food sector. Many retailers within the food sector feel that they are less or more forced to be environmentally friendly. Nowadays many retailers have chosen to show customers and stakeholders that they want to ?do good? by publishing annual sustainability reports. The Swedish food market has been one of many markets investing in being environmentally friendly.

The aim of this research is to develop a better understanding of how preschool-teachers respond to children in preschool, when they show that they want to have some influence. I have concentrated this study on how the preschool-teachers respond to the children in the gatherings and when the children are playing freely indoors, where the questions at issue are:How do the preschool-teachers respond to the children?s initiative for participation in the gathering and while playing freely?There have been four preschool-teachers and 14 children who have taken part in this study. The children who took part are in the ages of three to five. The study was done at a section in a preschool in middle Sweden.The method used in this study is unstructured observations.

The purpose of this study is to find out how libraries can be user-friendly to people with dyslexia by focusing on how adult dyslectics experience the library. Data were collected through literature and interviews with adult dyslectic students. Two different types of user studies served as a theoretical framework; one was an individual-related study by professor Wilson and the other was a system-related one from professor Buckland. The findings in this study shows that dyslectic library users often experience difficulties when seeking for materials in the library, due to the libraries organisation of material according to the written language. Through technical aid and a more user-friendly organisation of materials it may be easier to find relevant material for dyslectics.

This essay?s focus lies on the collaboration that takes place in hospitals and called a care-plan (vårdplanering) between the two organisations: Health-care (landsting) and social-care (kommun). According to the Swedish-law are these organizations responsible for the care of elderly individuals in Sweden. The aim of this essay has been to study closely this collaboration in order to see which partner has the most influencing power.This essay is of a qualitative character, which means that the results that are presented are based on six individual interviews with employees from the two organizations. The employees chosen for this essay all have job experiences from the collaboration that takes place during care-plans in hospitals.One of the main results of this essay has been that the two organizations are not equal collaboration-partners.

AbstractThis degree thesis was made in cooperation with Chematur Engineering in Karlskoga.Many of the environmental issues of today are a result of the motor traffic. Consumption of fossil fuels harms our environmental through formation of carbon dioxide and other greenhouse gases. To get under control with our environmental issues it?s important to find substitutes for oil that are both cheap and environmentally friendly. Ethanol has a long history as a motor fuel and is both enviromentally friendly has a high efficiency.According to the EU commissions directives for motor fuels, 5, 75 % of all the fuels in Sweden should be renewable in 2010.

The aim of this research is to develop a better understanding of how preschool-teachers respond to children in preschool, when they show that they want to have some influence. I have concentrated this study on how the preschool-teachers respond to the children in the gatherings and when the children are playing freely indoors, where the questions at issue are:How do the preschool-teachers respond to the children?s initiative for participation in the gathering and while playing freely?There have been four preschool-teachers and 14 children who have taken part in this study. The children who took part are in the ages of three to five. The study was done at a section in a preschool in middle Sweden.The method used in this study is unstructured observations.

Blekinge Hospital suffers from a budget shortage of 100 million SEK, while the government now requires that hospitals will no longer be running a deficit. Blekinge Hospital will then use their limited resources to survive in the future and the activity must be enhanced in order to keep costs low without having to lay off personnel. The idea is that the organisation should be more efficient with a more efficient resource usage. Performance measurement systems are important tools for achieving the policies set out within an organization, measuring and evaluating performance is a way to see where improvements in efficiency may be necessary in the business. Balanced Scorecard (BSC) is one of several measuring systems, where the focus is on measuring non-financial performances.

This essay is a discourse and a feminist theoretical analysis that focuses on the alternative discourse that we consider Feminist Initiative to be constitutive of. Our theoretical stance, with base in Laclau and Mouffes discourse theory, builds on the notion that reality is characterised by conflicts between different competing discursive formations and that the social is an endless struggle over the preferential right of interpretation of meaning. More specifically, the essay focuses on the discursive struggle over the meaning of the term politics. It is our understanding that the dominant perception of politics necessarily excludes other understandings, which can according to Eduards, be explained as a consequence of a patriarchal distribution of power that renders the subordination of certain understandings of politics accordingly. Feminist Initiative, as an alternative discourse, can therefore be perceived as a threat to the dominating discourse of politics, which in order to maintain its preferential right of interpretation seek to illegitimatise and depoliticise the politics that the alternative discourse represents.

Purpose:Our purpose with this essay was to see how a health promotion initiative could be profitability and how human resource cost accounting could be used for decision making. Does it cost more than it taste? Method:We have been using qualitative interviews with politicians, human health developerand accountants in a municipality. We have also collected data from a university lecturer which shows numbers from the health promotion initiative and how it is been affecting the involved staff. Result:The result show us that the politicians, human health developer and accountants all want to introduce physical exercising at work.

An energy calculation model for Swedish houses   that is fast, flexible and user-friendly has been developed within the   framework of this thesis.  The model   also provides a set of actions which may be investigated in the model based   on savings and payback period. Energy use in a house depends on the technical   conditions, such as building envelope and heating systems, which outdoor   climate the house is exposed to and who lives in the house. Energy use for a   house can be divided into heating, hot water and household electricity. There   are several methods to calculate the energy use of a house. This report   summarizes the methods that may be suitable for a fast and user-friendly   calculation model.