In January 2005 the emission allowance system was introduced within the European Union and the first period ends at the end of 2007. The system was introduced in order to decrease the wastes of carbon dioxide and the system is a part of ratifying the Kyoto ?protocol which first period runs between 2008-2012.The idea of the system is to reduce the wastes of carbon dioxide where it costs less to do so and the expenses for the society therefore are as diminutive as possible. Different theories explain that companies can benefit from environment legislation and can depending on the company?s attitude gain competitive advantages improve its productivity and thereby increase its profitability.With this in mind, the study aims at examining how the introduction of the emission trade system has influenced Swedish smaller companies in the distant heating industry, with focus on the factors attitude, innovation, competition and profitability.

AbstractBetween 1989-1996 and 2000-2003 a civil war took place in Liberia. During the war many, many people were killed or were forced to flee. Another of the war's characteristics was the high number of women being sexually abused and beaten by the soldiers. The aim of this thesis is to analyze to what degree the peacekeeping personnel in Liberia, foremost staff working for the UN and agencies related to the UN, have implemented Resolution 1325 in their work. Resolution 1325 was adopted by the members of the United Nations Security Council in year 2000 and aims to increase the efforts made to secure women's rights and security in parts of the world where war and crisis prevail.

The aim of this Master?s thesis is to examine attitudes and standpoints amongst librarians at the Swedish public library towards literary awards and awarded literature. The questions posed in the study are: What attitudes are expressed amongst these librarians towards the Nobel Prize in literature, the August Prize and literary awards and awarded literature in general? What significance do the Nobel Prize in literature, the August Prize and other literary awards have concerning purchase and display at these public libraries? How is awarded literature perceived and how do they talk about it concerning quality and are questions of quality significant? Qualitative interviews with seven librarians at four different public libraries have been done. Theories regarding J?rgen Habermas the bourgeois public sphere and Pierre Bourdieu?s terms habitus, field and capital have been used as to explain the library as a public sphere.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

The purpose with this paper is to examine if tertiary education and democracy have an impact on economic growth. In order to decide how democratic the examined countries are the democracy index constructed by The Economist is used. Besides the two central theories the purpose is also to explain why these variables could affect growth and to examine direct and indirect effects. Indirect effects mean that one variable affects another variable which thereafter has an impact on economic growth.34 OECD countries are compared in order to investigate whether education and democracy are strongly correlated with BNP per capita. Therefore a statistical design is used as method.The empirical results suggest that there is significant correlation between democracy and economic growth.

This examination paper is about educational drama and is implemented from a participant oriented perspective. The main purpose of this study is to find out what conceptions and experiences the children actualize when participating in educational drama exercises. The reason why I choose to write about this subject was because of my own fascination and experiences of participating in drama exercises. On account of my further profession as a teacher, I want this study to take direction in school.The theoretical frame in this examination consists of literature that describes educational drama as a subject. I also present and discuss some earlier research in this area.

The decisions for investment are forward-looking and the base of a long-term strategy. The research within investment have focused on diverse formulas which are used in financial assessment, which also should be complemented with qualitative evaluation. Consequently, the focus should not only be on the execution of the formulas. Less time have been spent on research concerning what actually initiates the investment proposals and affects the decision-making. This will be highlighted in this essay.

The aim of this master?s thesis is to identify differences and similarities, regarding security, in two goods terminals in an organisation in the transport and goods sector. In this thesis we use Cultural Theory as an analytical instrument to investigate organizational culture, as seen from a security perspective. Cultural Theory is a theory seen from two perspectives, the stable perspective and the mobile perspective. These two perspectives concentrate on different research areas.

The Swedish immigration policy is a subject constantly under scrutiny, especially in the media. The Dublin treaty, which came into effect in 2003, has meant stricter regulations for the handling of asylum seekers, which in turn increases the requirements of the officials at the Swedish Migration Board. Consequently, the staff at the Swedish Migration Board is daily facing difficulties when deciding who is to stay or not. Therefore, it is interesting to investigate how these criteria in the Dublin Treaty, are used in the daily work of the officials. Emphasizing these problematic aspects of the Dublin Treaty, this study aims to answer the following two questions:- How has the Dublin Treaty been implemented in Swedish legislation by the officials at the Swedish Migration Board?- How do these officials work to implement this treaty?This case study is based on interviews with a number of officials working at the Swedish Migration Board.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

The European Union has been working to promote equality between women and men for a long time. Despite this, Sweden still have a gender segregated labor market where men generally has the leading positions. According to European law the member states shall promote gender equality and to take all appropriate measures. Statutory gender quotas for company boards is one such measure that some of the European member states have implemented in national law. The Swedish law has no provisions governing gender quotas and therefore the purpose of this study is to explain how gender quotas for company boards relate to current law, both of European law and national legislation.

Event marketing has during the last decade become a wide spread marketing method. This is because the marketing clutter has increased heavily during the past years and brands are looking for new ways to reach their target audience. The previously well accepted marketing measurement "satisfaction" has shown tendencies no longer to be sufficient for success in today's competitive marketplace. Therefore, the research has somewhat moved to the measurement "brand love" to explain differences in strategic consumer behavior. That is the background to why this report examines and answers the question if a brand through event marketing can enhance brand love.

Obesity and overweight are today classified as one of the largest epidemics in the Western world and is threaten a large part of the population. As a reaction to this a major health trend has emerged in recent decades. Every day consumers are exposed to information from the media about what is healthy or unhealthy to eat and the recommendations change frequently.There is great interest in healthy food on the Swedish food market, but still healthy foods only represents a small proportion of the total food sales. The essay examines the gap between the current and potential demand for healthy food and if it can be explained by any of the following factors: lack of information, price, taste or cognitive behavioral.To study these questions a quantitative method have been used and 213 questionnaires were collected. The intention is to draw general conclusions about the entire population.

AbstractTrängregementet in Skövde Sweden, had send a request to the university of Jönköping by one specific purpose, the reason was if someone would like to do a bachelor thesis to investigate the regiments? internal communication. The aims for this study is by a qualitative method investigate the regiment?s internal communication. Focus is on quality and to be able to access the core, semi-structured interviews with the management, information office, officers and soldiers were accomplished.

The competition has increased with the establishment of the new banks and the credit institutes taking on the market, the big banks are no longer alone on the market.In speed with the increased range, have also the marketing and the recruit of new bank customers become more driven.Bank customers with lacks in the Swedish language, is a segment with potential which doesn?t get used by the banks and in turn of that the bank customers doesn?t get their needs satisfied.The purpose with this survey was to analyze if the four largest banks, Föreningssparbanken, Handelsbanken, Nordea and SEB had prepared strategies that were directed to bank customers with lacks in the Swedish language. In those cases the banks had strategies, respective measures were presented.Furthermore the bank customers with lacks in the Swedish language were studied if they experienced that the banks were using measures to satisfy their language needs in contact with the banks and presented the benefit of them.The information about the banks strategies was assembled through interviews with persons from each bank. The bank customers experience was assembled through a questionnaire survey.The result showed that the banks hade different strategies for reaching out to these customers, it was from showing understanding to multicultural offices. Half of the customers appreciated that the banks pressured themselves for them by being patient, explained the services and in some cases had staff that could several language.