Today many companies and municipalities requires that their suppliers should have an environmental management system to work by. This might be one of the reasons to the increasing number of companies that today are implementing environmental management systems. Care of Haus is one of the companies that thinks that the benefits are bigger than the disadvantages, when it comes to environmental management systems, therefore they have made the choice to work with ISO 14001.The ISO 14001 standard is deified on the PDCA- cycle. PDCA stands for Plan, do check and act. Care of Haus choose to work with the ISO 14001 standard since it is a well-known standard for the companies that?s Care of Haus collaborates with and it is also well-known within their clienteleWithin this report an environmental investigation has been made.

The Swedish government decided in 1996 that the governmental authorities are to implemementenvironmental management systems. Each year, the Swedish Environmental ProtectionAgency compiles the authorities? reports on their environmental management systems. Thecompilation shows that not more than 20 % of the authorities perform environmental audits.This study aims to investigate the authorities? view of internal environmental audits, the incentivesof performing them.

The world's natural resources are constantly being reduced, which increases the pressure on companies to actively engage themselves in environmental activities. Meanwhile, stakeholders focus is being broadened and it is now important not only to supply a particular product or service but also show that they are actively pursuing an environmental agenda. Companies can use various tools to aid in environmental efforts, but also to demonstrate to the world that the company is actively engaged in environmental activities. One such tool is the environmental standard ISO14001 which provides the company with guidance and support on how the business must manage its environmental efforts. To show a business' progress in environmental performance, it is advantageous to use environmental performance indicators as they enable stakeholders to easily understand how the business works with environmental issues.Authors in the field explain that the environmental management system propagation is limited in service organizations.

The purpose with this report is to make a contribution to Bodycote heat treatments workshop in Värnamo, how to introduce, establish and constantly improve its environmental system. The rapport will help Bodycote with there certifying in ISO 14001: s demand standard. Organizations who continuously work with environmental issues have a lot to gain. Two things an active environmental development process will convey are, building of thrust within the circle of customers, and great financial savings. An increasingly numbers of organizations realize the importance to introduce a functioning environmental system into their activity.

The paper is a discourse analysis of the liberal environmental discourse in Sweden today. It is based on articles in two of the main liberal Swedish newspapers, Dagens Nyheter and Sydsvenska Dagbladet, and a liberal periodical, Neo.The purpose of this study is to analyze how the environmental problems that have been produced by the industrialised society, especially global warming, are seen upon in the liberal discourse in Sweden today. The theoretical point of departure is a discourse analysis that as a method seeks to analyze the material to reveal what assumptions the discussion departs from, and what assumptions the discussions reject.The thesis concludes that the main trends in the discussions are to position the environment against the financial system and state that the capitalist system is the only system that can solve the environmental issues. The existing environmental problems are not denied, but constantly belittled and only considered to be a problem if it poses a direct threat to humans. The solution for these environmental problems is believed to be the strengthening of the financial system and the development of new technologies..

This thesis has evaluated environmental classifications of projects and the lessons learned to explore what the possible ramifications of implementing this in the construction and infrastructure are. Companies today are looking to develop methods to demonstrate their environmental commitments, but there is an uncertainty regarding the contribution of environmental classifications in this aspect.The literature review presents the theory of environmental classification, which provides a general knowledge of its function. The empirical data is based on an analysis of existing classification methods and qualitative interviews. The analysis shows specific environmental classification system for the area of construction and infrastructure. CEEQUAL is currently the only environmental classification applicable to Swedish projects and therefore serves as the basis for the continued analysis.

Environmental issues is now taking a growing place in society and to ensure that companies meet public expectations and do their part in working towards a sustainable development, environmental management system is said to be an effective tool (Almgren & Brorson, 2009).This case study has examined a company's environmental management system in order to find strengths and weaknesses within the ISO 14001 system. The work was carried out using interviews, document reviews and analyzes in which the three main concepts control the report ; "daily work", "audit" and "environmental aspects".The results shows that the daily work looks different depending on where you are; in the production or at the office. The audit examined all documents related to the environmental management system and the study showed that the biggest strengths was the commitment and waste handling while areas such as environmental goals and management review needed improvement. As a result of the deficiencies identified, suggestions for improvements was proposed. The investigation of the routine of the environmental aspects showed an incomplete routine where the red wire from identification to evaluation was missing.

The Swedish system of environmental quality objectives is a so-called MBO, Management By Objective and has the purpose to guide the Swedish society towards sustainable ecological development. The system involves the whole society from the parliament and the government down to individual citizens. At the regional level, it is the county administrative boards that are responsible for the work with the system of environmental objectives. At the County Administrative Board of Västmanland County, it is the environmental unit who is in charge of work with the environmental objectives and they want input for how to improve their work with the environmental objectives, both internally at the Administrative Board and externally with external parties.The main purpose and goal of the study is to present the work of four other county administrative boards regarding their work with the environmental quality objectives and to identify external parties? opinions of how they want the County Board of Västmanland county to work with them in this matter.The work is designed as a case study of four county councils, where the environmental objectives coordinators at the four county administrative boards were interviewed about their work with environmental quality objectives.

During the past few years an increased attention has been paid to environmental issues in the construction and property sector in Sweden. In order to simplify the work with these issues a Swedish environmental certification system for buildings called Miljöbyggnad has been developed. This thesis aims to investigate the opinion of a selected number of selected property owners of Miljöbyggnad. From that basis recommendations and actions for the future work with the system will be presented.The investigation has been conducted through personal interviews with five property owners. The main issues that the interviews have been based on are their purpose, experiences, perceived complications and future prospects in terms of certification using Miljöbyggnad.The system intends to be cost-effective, simple and to offer a relevant environmental assessment of buildings and the result from the report indicates that this is largely fulfilled.

During the past few years an increased attention has been paid to environmental issues in the construction and property sector in Sweden. In order to simplify the work with these issues a Swedish environmental certification system for buildings called Miljöbyggnad has been developed. This thesis aims to investigate the opinion of a selected number of selected property owners of Miljöbyggnad. From that basis recommendations and actions for the future work with the system will be presented.The investigation has been conducted through personal interviews with five property owners. The main issues that the interviews have been based on are their purpose, experiences, perceived complications and future prospects in terms of certification using Miljöbyggnad.The system intends to be cost-effective, simple and to offer a relevant environmental assessment of buildings and the result from the report indicates that this is largely fulfilled.

Environmental objective 17: Sustainable consumption - An attempt to integrate the global impact of the Swedish consumption with the environmental objectives system The aim of this report was to integrate the global impact of the Swedish consumption withthe environmental objectives system through presenting a suggestion for a seventeenth environmental objective ? Sustainable consumption. How the Swedish consumption pressures the global environment and methods to measure the affects was investigated. The pressure was divided into five main fields: climate, air, water, land and chemicals. The impacton humans and the biodiversity was also discussed, as well as differences between how men and women affect the environment and get affected when the environment changes.

A uniform environmental rating system for green buildings is demanded in today's society, where the requirements of the energy consumption for real estate are increasing. There are several different systems around the world used to rate buildings, all with different assessment criteria and starting points, which make it difficult to compare environmental rated buildings with each other.The purpose of this paper is to acquire knowledge about the differences between the Swedish environmental rating system Miljöklassad Byggnad and the American LEED, to discover which system is most advantageous. We also examine whether environmental rating affect the value of a property.Miljöklassad Byggnad is relatively simple structured, which makes it possible for private individuals to rate their property. LEED is better structured on the other hand in the case of environmental classification of commercial properties, because there are manuals for among others hospitals, schools and retail. The rating system for Miljöklassad Byggnad is good since the system seeks to fix the number of errors and deficiencies as soon as possible.

The environmental work in Sweden has developed a lot over the past fifty years. Today, most companies have some kind of environmental work. Environmental activities are regulated by the Environmental Code, which applies in parallel with other laws. This report is an environmental review for Bräcke Diakoni. The report aims to find out how much environmental impact Bräcke Diakoni has.

Societal expectations of responsible corporate conduct are currently a fact. It is manifested ina corporate need for limiting and managing external effects, such as environmental impact.An environmental management system is a tool for organizations to structure theirenvironmental work and increase their efficiency. Managing the corporate operations toaccommodate to environmental objectives requires an organizational understanding of theobjectives as well as the procedures. A condition for a successful implementation is the coworkers´ willingness to participate and collaborate.A study made on the co-workers attitude towards the ISO 9000 standard (i.e. qualitymanagement system) reveals that the earlier positive findings are not completely true.

Tidigare studier har visat på att en finansiell kris leder till en minskad förekomst av earnings management som anses vara ett stort problemen i modern redovisning. Denna uppsats undersöker earnings managements förekomst bland svenska företag och hur den påverkas av en finansiell kris samt om det finns skillnader mellan olika branscher. Vi använder en modifierad variant av Jones modell för att mäta de diskretionära periodiseringarna, som likställs som earnings management, och jämför sedan förekomsten av earnings management före och under krisen samt mellan de fyra branscherna som studerats. Vi finner inte några skillnader i earnings managements förekomst innan och under finanskrisen men vi kan se att branschen Sällanköp i större utsträckning än övriga studerade branscher bedriver earnings management. Vår förklaring till detta är att övervakningen av företagens redovisning är generellt sett bra vilket minimerar möjligheten att bedriva earnings management men att det kan finnas brister för branschen Sällanköp..