The environmental debate is more intensive than ever before and the demands on companies increase. There are a number of methods to make it easier for the companies to fulfil the demands. Life Cycle Assessment (LCA) end ecodesign are some of the methods that can be used. Syntronic AB has the possibility to reduce the products´ environmental impact in the design phase. Therefore it is important for the company to make it possible to visualize the negative environmental impacts a product can cause in an easy way. It is also important to visualize for there clients if any improvement is possible. The purpose of this thesis is to develop a simplified model.

Mycket har förändrats de senaste åren inom revisionsbranschen. Revisionsplikten har avskaffats för små- och medelstora företag, vilket lett till stora omställningar. Revisorerna är nu inte obligatoriska för dessa företag, vilket öppnar upp marknaden för redovisningskonsulter. Redovisningskonsulternas roll har blivit allt mer omfattande. Vissa källor menar även att revisorns och redovisningskonsultens roller kommer närma sig varandra mer och mer i framtiden.

The giant otter (Pteronura brasiliensis) is listed as an endangered species and scientific litterature concerning its biology and behaviour is scarce. The current study observed a group of three giant otters in a Swedish zoo. First the otters normal behaviour was recorded. Then the aim of the study was to see if the otters behaviour changed when given blue mussels (Mytilus edulis). Furthermore the aim was to see if the otters displayed any tool-using behaviour when given mussels.

På grund av avskaffandet av revisionsplikten som började gälla den 1 november år2010 kan idag små företag välja bort sin revision. 250 000 av Sveriges företag är enligtlag berättigade att själva välja vilka revisorstjänster de är i behov av samt i vilkenomfattning.För att banker ska bevilja lån till små företag krävs det en säkerhet som speglarföretagens förmåga att betala kommande räntor och amorteringar. Säkerheten ligger igranskade revisioner och när de blir frivilliga kan tillförlitligheten minska.Metoden som använts är kvalitativ och har utformats via personliga intervjuer medbanker och revisionsbyråer.Syftet med studien är att beskriva effekten av avskaffandet av revisionsplikten påbankers utlåningsprocess till mindre företag.Frågeställning:?Är bankerna villiga att bevilja utlåning av krediter till små företag utan revisor??Finns det någon information som kan ersätta reviderade räkenskaper??Har långa relationer någon påverkan på bankers kreditbedömningsprocess??Hur ser revisionsbyråerna på avskaffandet av revisionsplikten?Slutsatser:Majoriteten av bankerna är villiga att bevilja kredit till företag utan revision. Dock krävsfler beslutskriterier för att bedöma ett företags återbetalningsförmåga.

Exposing products is important in the retail industry and the development is constantly moving forward. Shops usually have a special product, they want to sell more because of various reasons. How to expose that particular product sold most of there are various theories. What this report is about is a theory that seeks to stores use a "decoy". It carried out to see if this theory was still current was that three interviews took place with two store managers and a CEO for various grocery stores.

This thesis studies two instruments within EC-law, affecting asylum issues, the Schengen Convention and the Dublin Regulation. These instruments are developed as a result of the free movement of persons in the European Union, and the development of the free internal market. The member states are afraid of losing control of who is residing within their borders, as their border controls has been removed, and these instruments are made to protect the member states now that their own means of control are gone. The thesis explains the relationship between the free movement and asylum issues and shows the connection between them. Its focus is aimed at the free movement of workers and how the European court of justice has interpreted article 39 to increase the workers ability to move within the union.

The Voices of ParliamentCongruence between party and personThe purpose of this study is to determine the congruence between the opinions of members of parliament and their respective party policies, in order to further determine the cause of poor voter-party congruence and whether or not the individualization of the parliament could affect the character of legislation. To do so, the study asks two primary research questions;- "Are the communicated party policies representative of the opinions of the members of parliament?"- "Is the discrepancy between party policies and the opinions of the members of parliament sufficient for the individualization of parliament to substantially affect the parliament's decisions?"The study answers these questions by comparing the average of self-described left-right stances of members of parliament with the average of voter-described left-right stances of party policies, using existing survey data and a constructed left-right dimension. The lower average is then subtracted from the higher average, creating a value of congruence that is then inserted into a constructed congruence dimension. The primary findings of the study suggest that there is substantial congruence between party policies and the opinions of the members of parliament, and that the discrepancy between them is unlikely to substantially affect the parliament's decisions..

The purpose of this study is to examine and explain why three Swedish public libraries failedin their ambition to act as information services for small and medium-sized firms (SMF). To support this purpose two major assumptions are made:1) Public libraries who plan to run this kind of "business" must act with the same means as "professional" services.2) The service must be adjusted to the information needs of the customer.Based on these assumptions sixteen factors which are crucial to the "success" for this kind of service are presented.Applied to the information services of Lidkoping, Sölvesborg and Västervik, these factors reveal a number of shortcomings and mistakes made by the libraries.To understand this result these information services are seen as parts of a traditional Swedish public "library-thought". It is shown that, fundamental ideas in the way the public libraries are defined, like the responsibility to act in a neutral and democratic way, also characterised the three information services.These ideas together with the opinion of SMF as a "rational" information-consumer resulted in information services who did not meet the information-needs and information-behaviour of SMF..

The aim of the study was to examine how child investigators in the police force interpret and apply the notification of preliminary investigation (FuK) and the po-lice act in their child investigative interviews with alleged victims of sexual abuse. Questions at issue were how child investigators relate to FuK 17-19 §§, re-garding child investigative interviews and to FuK 16 § and the police act 3 §, re-garding their co-operation with social services. The theory and method used in this study was Sociology of Law. Qualitative interviews were conducted with eight child investigators, one from each police district in Stockholm. The results of the study conclude that despite special qualifications, child investigators may find themselves in difficulty in receiving or interpreting information from chil-dren, therefore they may need to consult a person with expert knowledge.

Many children are being abused by daily basis. Mostely they are abused by a parent or another person that is close to the child. Mostely the child abuse never is reported to the social services or to the police, and even if the perpertrator is known, only a few cases are brought to prosecution. If a case allthough is drawn before the court of law, there are still too many of the perpetrators that are being acquitted. In other words, the legal security for the abused children is way too low.When suspiscions arise that a child is exposed to child abuse there are several inquiries that starts at the same time.

The recent development in several countries? legislation and best practice recommendations in relation to corporate governance in general and audit committees in particular have affected Swedish listed corporations in the form of the Swedish Corporate Governance Code and the coming EU-directive. This paper aims to discover what factors affected Swedish listed companies to form audit committees when this was entirely voluntary. We collected data from the annual reports of 121 Swedish listed companies and formed eleven hypotheses as to what factors we believed affected the voluntary formation of audit committees based on Agency Theory, economies of scale and circumstances specific to the Swedish environment. We then analyzed the data through the use of a multivariate logistic regression model.

This study is a first attempt to try to understand what the variables could be that make the person responsible for the grave sign up for grave gardening services by the church or to maintain the grave by him- or herself. There has been almost no research done within this subject. This study has been made by a qualitative research method and interviews have been performed with both persons responsible for the grave who have gardening services made by the church and with those who maintain the grave by themselves. The characteristics that are affecting consumer behaviour and the buyer decision process are presented in the theoretical part of this study. That is done so it can be seen if a comparison between the results of the study and the basic theoretical concept is possible, resulting in an understanding of how the costumers think and argue about this question.

Mycket har förändrats de senaste åren inom revisionsbranschen. Revisionsplikten har avskaffats för små- och medelstora företag, vilket lett till stora omställningar. Revisorerna är nu inte obligatoriska för dessa företag, vilket öppnar upp marknaden för redovisningskonsulter. Redovisningskonsulternas roll har blivit allt mer omfattande. Vissa källor menar även att revisorns och redovisningskonsultens roller kommer närma sig varandra mer och mer i framtiden.

The purpose of this essay is to understand meeting between hidden refugees and health professionals through interviews with refugee in hiding and health professionals. The implantation of the essay has been made by social science research methods which I have used as a qualitative survey. The material that I have used in this paper is to interview with hidden refugee and health care workers. I have used the different sources such as literature, internet and different laws which relates to the topic of this easy. I am using the power of theories to analyze the work.

The work with this paper began with a belief that the permission aspect plays acrucial part when it comes to consumers perceptions of marketing through E-mailand SMS - especially when it comes to advertising that is received through a devicethat the consumer has a strong personal relationship with. The questions to beinvestigated was: "How do users of computers and mobile phones feel aboutadvertisement received through E-mail and SMS?" and "In what way does the usersrelationship to the computer or mobile phone affect how they feel about theadvertisement?". The study was based on a questionnaire as well as an analysis of theresponses in combination with previous research on the subject.The results showed that the majority of the respondents from this papers surveywere found to have a negative attitude toward advertisement through both E-mail andSMS. However, the respondents turned out to have a slightly higher tolerance foradvertisement through E-mail than towards advertisement through SMS.