Nine out of ten larger companies have an intranet today which is supposed to improve the communication withinthe company and save money. A great part of these intranets were established in the beginning of the 1990?swithout giving any thought to the users and their needs. How does the communication inside the corporationslook like when the intranets that are supposed to be the source for every information request, aren?t usable? Whatother sources do the users use and how much?The aim of this master thesis is to examine information source selection at a specific company.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

The cost for forestry logistics in Sweden is about 25 percent of the total cost of getting the raw material to industry (Anon., 2010). There might be much to gain by taking a look at your supply chains on the logistic side in your company. In this report the logistic chains by Mellanskog for ENA Energi AB in Enköping has been looked in to. ENA Energis plant is a combined power and heating plant and about 99, 5 percent of their fuel consisted of bio energy in year 2009 (ENA Energi, 2011, länk A). The main purpose with this report is to look at three questions: 1. How does the supply chain look today? From forest to industry. 2.

During the period 2009-2013, investments in the Swedish national grid increase by a factor of ten compared to previous years. In order to fulfil their mission to manage the national grid in a safe, efficient and environmentally sound way, Svenska Kraftnät (Swedish National Grid) needs to take all these perspectives into account while planning new investments. To compare and relate perspectives of technology, economy and environment the same yard stick must be used. That yard stick is commonly money. A problem arises however as environmental issues are difficult to price.The purpose of this master?s degree project was to develop a tool for evaluation of environmental impact related to investments in the Swedish national grid.

This thesis aims to examine the possibility of understanding social change by using new institutionalism approaches on a specific case, The case, which describes the implementation of new public management reform in the Swedish health care system, is analysed from two separate new institutionalismperspectives; the tool perspective and the symbol perspective. These approaches differ from one another in the sense that the first relies on a rational choice ontology, while the latter rather refers to a sociological tradition. In the analysis, causal explanations as well as aim related explanations are presented. Formative moments such as economic stagnation, non-socialist governments and ideological isomorfism are presented as important factors behind the reformation. By using the tool perspective, the motives of the idea spreading and reformation of the Swedish health care system, are connected to a strictly rationalbasis such as cost efficiency and quality improvements.

There are around 855 000 on-site sewage systems in Sweden and some 1 800 of these are located in the municipality of Sigtuna. The Sigtuna local authority has set the goal that all sewage systems with insufficient function should be improved before the end of year 2010. A malfunctioning on-site sewage system may cause three main problems: spreading of diseases, discharge of eutrophicating compounds and wastage of resources. The municipality strives to reduce these problems already at the stage of granting permits for installation of on site sanitation systems. The municipality has recently adopted new guidelines, which demands certain minimum reductions for different compounds. The guidelines also state that it is preferred that neighboring house-owners cooperate in jointly built and operated sewage systems and that the system should be able to recycle plant nutrients.

Evaluation of machinery costs is necessary for selecting appropriate farm machinery. Timeliness cost due to untimely operations is an important component of machinery costs. Timeliness costs can be high for crop sprayers, since pesticide application must be carried out within a short time interval. This Master thesis investigated the timeliness cost and the probability of a suitable workday for spraying. Timeliness factors were estimated for four different crops (oats, spring wheat, winter wheat and barley) using historical weed trial data.

There is an ongoing discussion about the declining quality of the teaching in the swedish school. This essay is a contribution to that discussion. It suggests that a certain kind of dialogue is necessary for the quality of the teaching to recover, and thereby also the quality of the students? education.The author turns firstly to philosophers of dialogue and finds in their works views appropriate to use when facing the situation of the swedish school. With the ideas of Martin Buber the author redefines the students as creatures of relationships.

The aim of my study is to answer the question whether there is a potential for services by working horses in the Swedish municipalities. The Swedish University for Agricultural Sciences (SLU) and Swedish Farmers Union (LRF) has started a cooperation called Climate School (Klimatskolan), with the purpose to increase knowledge in environmental and climate related issues in context of agriculture. This Master thesis is in the framework of the Climate School.Global warming is a problem that gets much attention today. Global warming and climate change are two subjects that are very much in focus on the political agenda. The municipalities of Sweden have a big responsibility concerning environmental work and to develop their own environmental thinking.

Specialarbete, 15 hpSvenska som andraspråk, SIS 133VT 2012 Handledare: Håkan Jansson.

This report provides a comparison between the products cellular concrete, foam concrete and LECA concrete. The questions to be answered during the work is how the cellular concrete stands up in cost terms to the existing competitors on the market, how the concrete products differ in design work, and in which situations the concrete varieties are preferred to use.Cellular concrete is a variant of ordinary concrete, with the difference that the ballast is exchanged from stone materials to expanded polystyrene beads (EPS). This substitution gives a product with higher insulation values but lower weight than ordinary concrete.The work was carried out by designing a survey which was sent to two hundred randomly chosen companies across Sweden, to see the building industry?s opinion of the product cellular concrete. The survey showed that cellular concrete was equals its competitors in terms of price, while the product was said to be more flexible, quicker and easier to cast.Then some of the companies, who participated in the survey, were interviewed to see more carefully, how the price, the workmanship and the time for casting and dehydration differed between the products.

Bakgrund: Det har visat sig att det i många fall kan vara svårt att jämföra kalkylinformation mellan likartade enheter trots att dessa använder sig av samma kalkyleringsmetoder, särskilt om enheterna i fråga är geografiskt placerade i regioner med olika kalkyleringstraditioner. Det är därför av intresse att undersöka hur kalkylinformationen kan skilja sig åt i dessa fall. Syfte: Syftet är att analysera försäljningsomkostnader med hänseende på deras urval och värdering i kalkyler. Genomförande: Vi har genomfört en casestudie med intervjuer med tre enhetschefer i den svenska divisionen samt med tre engelska chefer för motsvarande enheter i den brittiska divisionen inom en och samma globala koncern. Resultat: Vi finner i vår studie att kalkyltraditioner spelar en stor roll för vad kalkylinformationen visar, men att det även förekommer stora skillnader mellan enheter som har samma kalkyltradition.

Extended Producer Responsibility (ERP) is a form of product take-back regulation that requires the producers to manage their products at the end of life. By internalising the products? entire life cycle costs into the market price the ultimate objective of such regulations is to reduce the environmental burden from the products. This Master´s thesis seeks to examine if the total life cycle cost of a product actually is borne by the producer, and if not, predict who will then take this cost. This is done by analysing the market for take-back activities in three different categories of products; electrical and electronic equipment, cars and wind power stations.

Sweden?s environmental work is to set out from 16 national environmental quality objectives. It aims to work for a sustainable society and to solve our current environmental problems today and not pass them on to future generations. The purpose of this study was to evaluate Uppföljning av handlingsprogram för miljömål (a follow up-study of a programme for environmental quality objectives) and to propose new methods to work with the revision of Handlingsprogram ? så genomför vi de regionala miljömålen i Hallands län (a programme to implement the regional environmental quality objectives in the County of Halland), a revision which will start in autumn 2010.

Several factors affect the heifer´s growth and development, the newborn calf´s feeding of co-lostrum during its first hours of life is one important factor. The colostrum contains higher amount of immunoglobulins and insulin growth factors compared to matured milk. A high intake of immunoglobulins from colostrum results in a high blood concentration of immuno-globulins until the age of eight months. This leads to a lower incidence of diseases that can affect the growth and development negatively. Diarrhea is the most common disease in calves younger than 30 days.