This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

AbstractThis essay is about what rights that a consumer has, after it?s been to a beauty-shop getting a treatment somewhere on her body. We were interested to see what kind of regulations that could be useful if a problem occurred after or during treatment. There are several risks with these treatments.The last decade these kinds of treatments have increased, due to people being vain and so aware about there looks. We started to investigate what type of rights the consumer generally has when it?s about a service.

Abstract In order to work with historical sites, there must be an understanding of the complexity around the preservation of parks, gardens and landscapes and the approach to be used in the rebuilding and renewal. These issues are an important starting point of this essay. Historical environments give us as individuals an insight in who we are and from where we come, which is an important part of our need of identity as human beings. Without them, our roots in the past will be non-existent. The importance of this support base lies not only in the garden conservation, but also in the picture of developments, which we have through of as time mirrors of our living environment.

Stränder och strandnära områden utgör i många avseenden en värdefull miljö som i Sverige skyddas tack vare vår strandskyddslagstiftning. Strandskyddslagstiftningen är en naturvårdsföreskrift som syftar till att trygga allmänhetens tillgång till stränder och bevara goda livsvillkor för växt- och djurlivet. Skyddet är generellt, dvs gäller alla stränder i Sverige och innebär bl a ett förbud mot uppförande av ny bebyggelse. Fastighetsbildning inom strandskyddat område utgör en åtgärd där hänsyn måste tas till strandskyddsbestämmelserna. Åtgärden kräver en bedömning där förrättningslantmätaren, efter vederbörligt samråd med kommunen eller länsstyrelsen, avgör om strandskyddets syfte motverkas eller inte.

In Sweden there is no legal regulation for the obligations and responsibilities between the contracting parties within the construction, civil engineering and installation sector. To clarify uncertainties regarding the liability, actors from theses sectors have agreed upon a voluntary regulation, called the General Conditions of Contract.When insurance companies want to enter the Swedish construction insurance market, they face a regulatory framework that not only regulates the construction market, it also imposes requirements on terms and conditions that must be included in the construction insurance. These terms are perceived as ambiguities and create difficulties and inhibit the ability for these insurance companies to offer competitive insurances. One of the terms that create these difficulties is the guarantee period, which is period of time starting from handing over the construction project to the employer, during this period the contractor still has the responsibility for the construction project. The guarantee period regulated by the General Condition of Contracts differs from the international use of the term both in length and in content.

This thesis explores the narrow spaces between closely built houses in the over 300-year-old wooden town center of Mariestad, Sweden, and their potential as time capsules and sources of knowledge in cultural-historical building investigations. By interpreting well-preserved carpentry work on a facade in one of these spaces, the study aims to provide an example of how these preserved spaces can serve as a source of knowledge and understanding of craftsmanship and the history of the place. The thesis also addresses the municipality of Mariestad's work with cultural heritage, as well as maps out more of these potentially interesting interstitial spaces. Old Swedish wooden towns possess a high degree of uniqueness both nationally and internationally; nevertheless, they are subjected to relatively significant threats of demolitions and substantial changes, often in the form of many smaller restorations or changes over a long period of time. The focus of the case study is a window from the 16th or 17th century and the facade's old, hand planed wooden cladding.

The purpose of this essay is to examine if the judgments of accountants differ, in different cases, between the old and the new law. The method we used to investigate the differences was a combination of experimental and non experimental. Our analysis is based on a survey investigation with ten cases. These cases are produced from a model in which the accountant tests his independence. The survey was sent by mail to about a hundred accountants.

Sweden has long been nonaligned in peace with the aim to remain neutral in the event of an outbreak of war. Building confidence for this neutrality was important for Sweden during the Cold War. This placed high demands on the Swedish Navy to detect and repel violations of Swedish territorial waters. The archives, which contain the secret reports on the violations that occurred during the 1960s, have recently been opened up.The purpose of this essay is to study how the incidents that took place in Swedish territorial waters in the 1960s were managed and to examine if the handling of them was different depending on whether they were caused by the east or west side. Furthermore, the aim is also to try to categorize and interpret these measures from the two pairs of concepts of deterrence and reassurance and integration and screening.In making it possible to answer the questions, all the reports - 66 altogether - which refers to the incidents which occurred during the years 1962 through 1969, have been studied.

Title: The mortgage limitation and its impact on the mortgage marketLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Mattias Arnkvist and Magnus Vitasp PerssonSupervisor: Lars SteinerDate: 2011 ? MayAim: We have conducted this report to find out what effect the mortgage limitation has had on the mortgage market since its introduction in autumn 2010. The mortgage limitation has both before and after the introduction been a topic of discussion as it affects many and above all makes it diffucult for certain customer groups.Method: This report was written by a qualitative method. The report uses qualitative and quantitative data. The quantitative data we have in the report are printed literature in books, articles and journals as well as data taken from Internet.

Tourism in the Arctic and Antarctic is increasing rapidly. In both Polar Regions, the cruise tourism is predominant. Several of the tour operators arrange trips under the banner of ecotourism, meaning that the trips should be ecologically sustainable. To ensure ecotourism standards there are different types of certifications; for cruise travels in the Arctic there is AECO (the Association of Arctic Expedition Cruise Operators) certification, and for travels to the Antarctic IAATO (the International Association of Antarctic Tour Operators). Promoters of ecotourism argue that these trips are important because they create support for conservation work among tourists making them ?polar ambassadors?.

Syftet med förelagda undersökning var att karlägga de krav som ställs vid återvinning av han-delsfartyg i de nya regelverk som antagits av IMO och EU med målet att åstadkomma en miljövänlig fartygsåtervinningsindustri. Fokus har legat på de krav som de aktuella regel-verken ställer på fartygsägare och fartygsåtervinningsanläggningar, främst beträffande hantering och bortskaffning av de miljöfarliga material som finns ombord på fartyg. Med dessa krav som utgångspunkt har det redogjorts för hur ett återvinningsförfarande organiseras för att uppfylla de miljökrav som regelverken ställer.Resultatet av undersökningen pekar på att det med dagens teknik och kunskap i allra högsta grad är möjligt att åstadkomma miljövänlig återvinning av handelsfartyg. De problem och utmaningar som resultatet pekar på ligger på ett annat plan än det rent praktiska, bland annat lyfts den långsamma process som implementering av regelverk är fram som en utmaning för fartygsåtervinningsindustrin.Slutdiskussionen handlar till största delen om implementering av lagstiftningen, men också om hanteringen av fartyget och de material som finns ombord, samt om definitionsfrågor rörande ägendeskap. Vidare diskuteras rollen för andra aktörer inom sjöfartsnäringen och de åtgärder som dessa skulle kunna vidta för att åstadkomma en miljövänlig fartygsåtervinning innan de aktuella regelverken träder i kraft och blir bindande.

Title: The mortgage limitation and its impact on the mortgage marketLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Mattias Arnkvist and Magnus Vitasp PerssonSupervisor: Lars SteinerDate: 2011 ? MayAim: We have conducted this report to find out what effect the mortgage limitation has had on the mortgage market since its introduction in autumn 2010. The mortgage limitation has both before and after the introduction been a topic of discussion as it affects many and above all makes it diffucult for certain customer groups.Method: This report was written by a qualitative method. The report uses qualitative and quantitative data. The quantitative data we have in the report are printed literature in books, articles and journals as well as data taken from Internet.

To build a sustainable future should we first understand that; every aspect of our daily lives can affect the environment. It?s important that we take responsibility for understanding how we impact the environment and change our actions accordingly. The worlds total energy consumption equivalent to 80 million MWh / year. This corresponds to about 220 million MWh / day.Energy consumption is one of the main reasons for increased greenhouse gases when the reduction of this consumption has a great demand worldwide.In order to prevent the energy that consumed the buildings must be energy efficient but there is a conflict between radon ventilation and energy conservation in a building, given that ventilation can consume as much energy (currently 29-59% of energy-efficient houses use), especially in a cold climate as in Norway.

Rules on parental leave have over the years been the subject of several gender debates. The big question has particularly been whether a further individualization of the days should be established. Sweden is a relatively equal country but differences still exist between men and women in the labor market, such as differences in wages. A fact that is considered encouraging for this is the uneven distribution of parental leave between men and women. It has now been nearly 40 years since the introduction of the first parental insurance but we have still not achieved gender equality in working life which was the main purpose.The main purpose of this essay is to study the motives for the proposal of individualized parental leave, and in addition examine how this change of rules could impact on gender equality in the work place.

The purpose with this literature study was to investigate the possibilities for improvement of forage protein in dairy cows with focus on feeding strategies and conservation of forage protein. The utilization of forage protein in dairy cows is often not that efficient as it could be. The feed crude protein consists of both true proteins and non protein nitrogen. The digestion of proteins in the rumen depends on the protein degradation rate and the ability of the microbes to synthesize microbial protein. The microbes need a balance between carbohydrates that provide them with energy and proteins that are degradable in the rumen.