In recent decades, demands has emerged that the companies shall take a greater social responsibility for the impact that they have on their environment and that this impact shall be reported, which is known as Sustainability Reporting. The Sustainability Report is based on a number of general principles that ensure the content and the quality of the Sustainability Report. One of these principles is the principle of completeness. In the research, this principle seems to have been interpreted in terms of number of reported aspects and indicators, which can be a limited view where only the existence of the aspects and indicators is observed. By including the degree of the reporting in terms of full, partial and no reporting as well as a Comparison between the real and the alleged reporting, our intention is to extend the principle of completeness and to develop a tool that we also apply through an empirical survey in a particular area.

Sitka spruce (Picea sitchensis) is not considered to be a native species to Swedish forests. It´s origin is the pacific coast of Northern America, an area that is dominated by a coastal climate which makes it likely to believe that it would be well suited for growing in the south-west of Sweden. This study aims to investigate the gain in production that can be reached by growing sitka spruce instead of Norway spruce (Picea abies) in the county of Halland. A regression model based on data from forest experiments was produced to explain the gain in production. This model was based on elevation and annual precipitation. The model was then used to create a map layer in arcGIS that shows the gain of volume in Comparison to Norway spruce in percent. An analysis was carried out to find what share of the forestland in Halland county that fell into four different classes of production gain.

When constructing a new house many questions appear, from architecture to decisions regarding installations. Sweden is situated in a cold part of the planet and questions regarding which heating system to install face everyone who decides to build a new house. This thesis describes a construction solution of a villa in Kiruna. The extended essay analyzes which heating system is most suitable for the construction. The options are geothermal, district and pellet heating systems.

This study is a part of a larger project where the aim has been to evaluate different methods to assure the quality in stallion semen, due to the fact that some stallions in horse breeding have poor semen quality. The increased use of transport semen requires new methods to ensure good semen quality. In this part of the project the viability and concentration in fresh and cooled semen was examined with NucleoCounter SP-100. A Comparison between two different commercially available semen extenders, Kenney?s and INRA 96, was made.

To integrate environmental concerns into non-environmental policy making has become an important policy objective within the European Union. This essay investigates policy instruments in use to achieve environmental policy integration in the EU's transport sector respectively fisheries sector. The point of departure is a theoretical discussion about governance and the use of different policy instruments for environmental management at the EU-level. The focal point is the argumentation that regulatory policy instruments alone cannot achieve environmental policy integration satisfactory. By using Jordan et al's classification of so called "new" environmental policy instruments (market-based instruments, voluntary agreements and ecolabels) as complements to regulatory measures, the essay investigates whether the first-mentioned are used within the two sectors.

The Public Sector Scorecard (PSS) is a younger version of the balanced scorecard, created for public and nonprofit organizations. The latest model of PSS is divided into three main groups and seven perspectives, while the balanced scorecard consists of four perspectives. Organizations who use either PSS or the balanced scorecard are supposed to have a clear vision spread all over the unit. This study has sought differences between the two models of financial control in both theory and practice. The first part of the study is a theoretical Comparison between the models? structures and terms used in them.

Traditionally risk-based measures have been used to assess animal welfare in legislation and certification schemes. With increased knowledge and research, debate today tends to focus on and advocate the use of animal-based measures. However this is not a panacea for welfare and the most sound conclusion should be that assessment of animal welfare needs both. The aim of this thesis is to identify the points that need to be taken into consideration to find the optimal balance in the use of input and outcome measures according to the aim of the assessment and how these should be applied when designing a certification scheme? To answer this, a Comparison of the use of resource-based, management-based and animal-based measures in two certification schemes for dairy cow welfare, Freedom Food (UK) and Svenskt Sigill (SWE), was made.

This document presents calculations of adjusted GDP based on satellite household accounts for the year 2001 with the purpose to compare adjusted and official GDP for Sweden, Germany, Estonia and Finland. Household production in each country is estimated using time use survey data from Eurostat and a monetary value is estimated using average wage (after taxes) for each country. The results indicate that the value of household production using this methodology increases GDP with between 42% (Finland) and 55% (Germany) compared to official GDP statistics. A Comparison of GDP/capita between the countries included in the study shows that the GDP/capita in Germany increases more that the other countries due to the relatively high proportion of time used for household production (mainly German women) combined with a high average wage. In fact, the results show that Germany has higher adjusted GDP/capita than both Finland and Sweden (but Germany has lower GDP per capita when official statistics is used for the Comparison).

Title: Pricing of IPO:s on the Swedish stock market Authors: Mikael Gustavsson Martin Kvist Henrik Wannberg Tutor: Anders Hederstierna Problem: There are certain sets of problems for underwriters when they are pricing potential stock-exchange companies. The problem partly consists of estimating the demand at an IPO and also to accurately value the business in Comparison to the market. To set the price per share is problematic, since the company carrying out the public offering wants to optimise the amount of capital at the same time as they want the share to be subscribed in full. If the IPO would not be carried out, it could cause harm to the position of the underwriters. Purpose: To investigate whether underpricing exists associated with IPO:s on the Swedish market during the period 1995-1999.

The main purpose of this essay is to through theories about internal communication, channels to communicate through and change management study how these can be related to the processes at the Swedish Consumer Agency due to its future relocation. The main question within this essay is therefore:- How has the internal communication and the change management at the Swedish Consumer Agency developed in Comparison with the prescribed theories?This essay is divided into three different parts (ideal, reality, ideal/reality) which can be derived to the essays theory, result and analysis chapters. The theories are the ideal while the result describes the internal communication and the change management during the process (the reality). In the analysis chapter, the ideal and the reality are compared to distinguish how the reality has been working in Comparison to the ideal.The internal communication has mainly been distinguished through the authority?s intranet and the information communicated has comparatively been fast, open, objective and reliable.

At present day there are several different methods for measuring of paved surfaces.The most common methods today are measuring with a total station, the GlobalNavigation Satellite System (GNSS) and terrestrial laser scanning (TLS). Recently thedevelopment of unmanned aerial vehicles, known as drones, has increasedexponentially and today there are several ways of using drones for measuring surfacesby photographing and laser scanning.This thesis contains a Comparison between the methods terrestrial laser scanning(TLS), and unmanned aerial vehicle photogrammetry (UAV). The measurements havebeen applied on two different test surfaces, one of asphalt and one of gravel. Thepurpose of the Comparison is to investigate whether the airborne photogrammetry isequivalent accurate in its height levels as the terrestrial laser scanning. For theComparison to be more extensive, these two methods have not only been comparedin precision but also in the areas of ease of use and economy.The precision was analyzed by comparing the height levels in randomly placed controlpoints on the test surfaces.

This report was performed in order to evaluate a new technological measure and focuses generally on a heat pump system to a HWC-washing machine. The client is Asko Appliances AB, a company well known for its environmentally friendly products. The goal of this study was to improve the energy efficiency of a washing machine by combining a heat pump device to the heater of the wash water, in order to reduce the energy consumed for heating the water. Besides reducing the energy consumption in heating the water, the washing machine was required to meet low noise and short operating time specifications. For that purpose, nine trials in three test series have been carried out.

Either if you are a company or a state owned organization, in our case Sodertorn University collage, it is very highly demanded and needed that there is a well-defined definition of the area you perform in. It is also highly recommended that you have an accurate and informal profile of the type of company you are and that you have an effective communication to your surroundings, so that they can perceive it the way the company wishes mediate the message. In this essay we have tried to explain the kind of profile Sodertorn University collage has, and how its current students perceive this profiling strategy.Sodertorn University collage profiles itself through three significant areas: the school claim themselves to be multicultural, multiscientific in an aspect when it comes to courses and programs, and as a school with an ambition to educate and form more critical thinking students. This has become Sodertorn University collages trademark and is quite significant for the school, something that we have examined in our survey among the current students. What we will examine in our essay will only be the two first mentioned components, multicultural and multiscientific programs and courses.We have also had the intention to do a Comparison with an earlier essay from 1997 made by two economics students, and put our results in contrast to the earlier results since there were no previous research after this one.

During the twenty-first century the price of forest land in Sweden has increased heavily. Buying forest land has become more common and the stakeholders have grown in number. The countries around Sweden have through the globalization become connected in the market of round wood and wood products. The price of forest land and round wood are also close connected. The goal with this report is to make a Comparison of forest land prices between Sweden, Denmark, Norway, Finland, Estonia and Latvia and to see how the prices have developed in the period 2000-2011. The prime factor in the Comparison, except the direct price difference between the countries, is the round wood prices. The round wood prices give information about the economic situation in the countries and play an important role in the return on the forest land. The prices of forest land shifts heavily between the countries.

In recent decades, demands has emerged that the companies shall take a greater social responsibility for the impact that they have on their environment and that this impact shall be reported, which is known as Sustainability Reporting. The Sustainability Report is based on a number of general principles that ensure the content and the quality of the Sustainability Report. One of these principles is the principle of completeness. In the research, this principle seems to have been interpreted in terms of number of reported aspects and indicators, which can be a limited view where only the existence of the aspects and indicators is observed. By including the degree of the reporting in terms of full, partial and no reporting as well as a Comparison between the real and the alleged reporting, our intention is to extend the principle of completeness and to develop a tool that we also apply through an empirical survey in a particular area.