The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).

It is very important to get the work environment into the daily work, not least in the construction industry. The purpose of this report is to identify how the process with work environment works. It will identify and clarify the problems that exist.In my work, I have studied how the NCC Östergötland is working with these issues. The focus of the report is on my interview and survey questions. My conclusion and discussion is therefore based on the answers I collected and compared.

AbstractThe tax authority has an obligation to ensure that all tax cases are adequately investigated according to 40:1 SFL. In order to fulfill this obligation the tax authority has a number of investigation options. The most common form of investigation is so- called desktop investigations, which means that the tax authority will send written inquiries or injunctions to taxpayers. The most intrusive and resource-intensive form of investigation is audit. The general rule is that the tax authority?s auditor may examine all accounting records and other documents related to the business.

This master thesis is written at the Royal Institute of Technology during the spring and summer of 2008.The assignment was to investigate what factors on a broadband market determine how well it performsin terms of how many people have access to broadband. These are the factors that determine whetheror not a country or market will be able to achieve a high broadband penetration. The purpose of thisthesis was to establish a better understanding for what a market should look like or how a strugglingone can be complemented in order to succeed.As a foundation for this investigation, a group of benchmark countries were chosen and evaluated. Inaddition to this, a group of, developing MENA2-countries were chosen and evaluated. Finally, interviewswere performed with some of Sweden?s leading internet service providers, the regulatory agency andinfrastructure company, Skanova.Among the benchmark countries were Sweden, France, Canada, South Korea and Japan.

The struggle for the customer has become a priority for the fashion industriesconsidering that it is the customers? willing to shop that guarantees theircontinuous survival on today?s competitive market. To keep the customer happyand satisfied, should be their priority as this leads to an economic advantagesince the customer becomes the companies strongest allay with help of the socalled ?word of mouth? effect. The positive response is then transmitted fromthe customer, acting as a spokes- person for the company.

The transition from having been under another country?s control to becoming a democratic country can, many times, pose difficulties, which has proven itself to be quite common. Estonia and Moldova?s processes towards a democratic regime are two examples of countries with varied success in the final transition phase.When the USSR (Soviet union) fell and collapsed in 1991 Estonia was well on their way from having a communistic ruling to a democratic one due to the fact that their democratic work had already begun a few years prior to 1991. After the collapse Estonia continued with their democratic work and in 2004 the country became a EU member state.

The paper focus on the first people in south-east Sweden. I investigate why they moved to the north, how they adapted to a new environment, and how they used new materials. I study ten locations in my investigation, which starts with Årup in north-east Scania, and ends with Mörby in Östergöland. The survey deals with the research history concerning the Mesolithic Stone Age in southern Scandinavia, and why ethnicity, adaptability, imagination and the will of survive is so important to us human beings..

This paper deals with how science teachers in the Swedish secondary school choose the content in the education they give to the pupils. What are the reasons for their choices and what do they think of the purpose of science in secondary school? Through interviewing science teachers the investigation shows that there are three different views of how to choose content in the science education: one focuses on the processes of science itself, one integrates the socio-cultural aspects and one emphasizes the interests of the pupils.

Local charges may induce people to change their pattern of consumption by influencing investments and acts in certain directions. Some charges could for example give people incentives to use less natural resources. This study investigates four different local charges and whether they benefit an economical management with natural resources or not. This is carried out by investigating whether there is a polarity between local charges that may influence environmental actions or goods, and effective pollution control set to achieve certain nationally determined environmental goals. The study includes two economic perspectives and investigates on the one hand whether local charges counteract governmental subsidies and on the other hand whether the charges vary between the different municipalities since large differences may lead to cost inefficiency.

The background to this paper is the fact that many products are demonstrated to show the consumer value of the product. This is generally the fact when it comes to agricultural products, such as tractors. The growing number of models makes this even more import for the retailer to perform a demonstration that really catches the interest of a prospect customer. One problem is that these demonstrations are expensive and many small retailers have difficulties to afford demonstrations of every model. Together with Åhmans Traktorcentrum AB a market investigation was conducted. The company has its primary sales area in the region of Östergötland and north part of Småland. Åhmans Traktorcentrum AB is a John Deere dealer.

Abstract  Title: High-Risk Funds vs. Mutual- Index FundsA study of macro -variables influence on different funds choice Level: Final assignment for Bachelor Degree in Business Administration Author: Moses Yokie & Bo Lemar Supervisor: Ogi Chun & Cheick Wagué Date: 2011-05-25 Aim: The purpose with this thesis is to compare two different types of mutual-index fond and a high-risk fund in relation to the macro variables. The purpose also includes an investigation about if an investor will receives a higher return on high-risk fund than on mutual-index fund in a 10 years period.Method: A quantitative method has been use in this study, where the information has been received from Morningstar. Microsoft Excel has been used to process the collected data in order to calculate the expected return and the risk measures. The result is presented in graphs and tables on the empirical capital, in order to analyse and compare it with the theories and the selected macro- variables to see if there will be any correlation. Conclusion: This research shows that there is no possibility that the macro-variable factors can benefit an investment on high-risk fund or on mutual-index fund in the short run.

The aim of this study is to investigate the problematisation of the swedish railwaysector during the early 1990?s from a New public management-perspective. The method of approach is a ?What is the problem represented to be?-analysis as advocated by Carol Bacchi. By applying this method to the official investigation aimed at providing suggestions for increasing competition in the railway sector it has been shown that the process of deregulation has strong connections to the ideas and models suggested by the New public management-ideology of organisational theory. .

In this thesis a prototype board for data aqcusition is designed and manufactured. The board is compliant with Compact PCI Express and it can sample an analog signal with two time interleaved ADC:s. Furthermore, the board is also equiped with one FPGA for the possibility of signal processing. The thesis also include a study for investigation what is needed for a total solution for data aqcusition, represention and managing the sampled data with LabView..

This paper is focuses on trade between eastern Blekinge and the other side of the Baltic Sea during the Viking Age. There are scarce tracks of trade in the area but one place, Skällenäs, isdifferent. Here a treasure has been found with coins from England and Germany and some of the place names are here probably connected with places on the other side of the Baltic.This discovery can be an indication of trade but the paper should be seen as a first investigation and could be the basis of a more extensive survey..

The aim of this master?s thesis in administrative law has been to study the property owners' legal rights when a third party impacts on the property. The essay is based on several case studies of landowners in central Sweden which has the purpose of forming a background to the legal studies of this field. The framework for current studies builds therefore on landowners' experiences of impairment and damages on their property and has been added to highlight a current problem that exists in central Sweden. The purpose of the study is therefore to see whether a protection in law is imposed on landowners with such problems as the land ownership study shows.