Since January 1st 2008, companies have the opportunity to become certified by the new common customs system Authorized Economic Operator (AEO). This opportunity is presented so that authorities together with operators are trusted to ensure that it is the correct cargo that gets transported. Attends Healthcare AB (Attends) has decided to implement this certification. To qualify there are a number of criteria that needs to be met. The aim of this thesis is to verify if Attends can meet the required criteria.

This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, Certifications and authentication degrees are to be expected in Sweden aswell.

Buffer zones play an important role for the water quality in our watercourses. When harvesting a forest close to a watercourse a buffer zone should be left. When it's not left, it will lead to radical changes in the environment for the water organisms. The overall purpose of this thesis was to illuminate the production- and environmental thinking when establishing new buffer zones in south of Värmland. The partials goals were to determine choice of tree species, ways of regenerate, occurrence of soil scarification and the occurrence of machine tracks in newly established buffer zones.

Bakgrund: CSR, det vill säga miljömedvetenhet och socialt ansvarstagande, har på senare tid kommit att stå i fokus och konsumenter ställer allt högre krav på företag. Detta har lett till att fler företag väljer att frivilligt redovisa sociala och miljömässiga frågor i och kring sin verksamhet.Problem: Redovisning av CSR bygger på frivillig information som inte regleras i svensk lag. Istället finns det ett antal standarder och riktlinjer som är till för att vägleda och underlätta för företagen i deras hållbarhetsredovisning. Dessa är emellertid många och denna uppsjö av riktlinjer samt bristen på standardiserade krav skapar därmed stor förvirring.Syfte: Problematiken kring redovisning av CSR ledde därmed fram till uppsatsens syfte. Syftet med denna kandidatuppsats är att klargöra hur större svenska företag bör arbeta för att uppnå en hög kvalitet på sin hållbarhetsredovisning och utifrån detta framtaga bästa redovisningspraxis.Metod: För att uppfylla uppsatsens syfte har ett kvalitativt tillvägagångssätt använts.

AbstractThe real estate sector is today responsible for 40 per cent of the total amount of energy consumption within the members of the EU. All over the world there are collaborations within research and projects to find ways of reducing the amount of energy consumed by the real estate sector. In Sweden, a directive from the European Union has posed demands on authorities as well as on the private sector to reduce the amount of energy consumed by new building constructions. Together with the directive from the EU there are also new requirements and demands from Boverket for the real estate sector.  These requirements mostly concern the energy consumption of kilowatt-hour per square metre and that the consumed energy also should be renewable.  The aim of this study is to explain what kind of value municipalities experience in using Certifications and environmental investments for new and existing buildings. Within the chapter theory, essential areas are described such as; environmental certification systems, economical viability, proceeds connected to building green, difficulties with building green, the performance of green buildings when affected by the behaviour of tenants and customer value.  The following chapter describes the methodology with which we have conducted this study.

Since Sweden joined the European Union all Swedish fruit and vegetables are classified according to EU Quality standards. One important function is the product description and how it can facilitate the trade; for example in better comparing prices and also to guarantee the quality of the product. This quality standards or product descriptions are written as words of an Act and obligatory for all countries that has joined the EU. It?s often a demand from the customers to be certificated according to some of many certificating systems. One example is the common worldwide GLOBAL GAP-certification system created by the organisation EUREP which represents the leading European retail traders.

IT is often seen as a solution to many problems concerning effectiveness in organizations. Information systems within the healthcare sector is often viewed as medical devices rather than just systems or services. These medical devices are thoroughly regulated by laws, standards and Certifications. In this study I participated in an innovative project that aimed to bring new life and use to the old fashioned patient journal by giving it a visual representation through the use of an avatar. I aimed to study the effects of regulators connected with the patient journal as a source of information for the innovative project.

The government regulations for energy use in buildings will be tightened in the future. At the same time the interest in environmental classifications and Certifications of buildings is increasing. This has meant a new situation for solar energy. The designs of solar heating systems are often based on experience and/or rules of thumb, rather than calculations and simulations. This thesis examines whether simulation tools, in this case Polysun, are useful in this work.

The government regulations for energy use in buildings will be tightened in the future. At the same time the interest in environmental classifications and Certifications of buildings is increasing. This has meant a new situation for solar energy. The designs of solar heating systems are often based on experience and/or rules of thumb, rather than calculations and simulations. This thesis examines whether simulation tools, in this case Polysun, are useful in this work.

This thesis was conducted at Mälardalen University in Västerås and Härjeåns Nät AB, mainly in Sveg. Härjeåns Nät AB is a network company that delivers electricity in Härjedalen municipality, Ånge Municipality, Ragunda and Bräcke municipality. The maintenance and dismantling of electricity and broadband networks generates a lot of waste. The purpose of this work is to present proposals on the management of the waste. The goal is that all of Härjeåns offices should have equal management for the waste and an overview of how to manage the various wastes.

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.

Prescribed burning was commonly used for site preparation in Sweden to establish new forests until the 1960?s, when mechanical scarification was introduced. During recent decades the interest in prescribed burnings has increased again, mainly due to Certifications of forestry stating that 5% of the regeneration areas should be burned on dry and mesic soils. The objective of the study was to evaluate actual influence of prescribed burning compared to other site preparation on stand stem density, growth parameters and tree damages for Scots pine (Pinus sylvestris L.) after direct seeding and planting. The study also attempts to simulate growth until first thinning.

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.

The biodiversity of the Swedish forest has degenerated since the beginning of the 19th century when fire suppression and large scale logging first occurred. Together with a changed land use, these actions today have had a negative influence on many forest dwelling species, due to gradual reduction of natural processes, successions and different structures from the forest ecosystem. The Swedish Forest Act, together with different environment Certifications, have today encouraged private persons and forest companies, among them Holmen Skog, to work actively to improve nature conservation. The aim of this study was to, by field inventories of already existing nature values, literature studies, recommendations from scientific reports and ecological gap analysis as a basis, make a management plan, for a non-production area, to conserve or improve the prerequisites for biodiversity. ?Storskogsberget? is located in the coastal area of Västerbotten County, 35 km from the city of Umeå.

The vegetable production in Sweden is concentrated to the very southern parts of the country. This is also were the major wholesalers are located. In recent years, there has been an extreme focus on price on the food market. As there are only a few big wholesalers and also very few food retail chains, these have a great impact on the producers. The pressure from prominent vegetable-producing countries, providing low price products, such as the Netherlands and Spain is strong.