Title:Transshipment Terminal ? A study of environmental effects from the introduction of a transshipment terminal and a route planning system in the municipality of Kalmar Examiner:Andersson, PetraKey words:Transshipment terminal, route planning, environmental impact Purpose:The study aims to examine how a transshipment terminal and a route planning system may have implications for the municipality of Kalmar from environmental concerns. Methodology:The thesis is a case study on the municipality of Kalmar. A positivistic -and an objectivistic approach have been used. The strategic approach that was used was quantitative.

Abstract The objective of our study was to get knowledge about how teachers think when they make purchases to preschool. Do they consider making environmentally conscious purchases? Do they work actively to transfer environmental consciousness to the children?We chose to interview nine preschool teachers and one cook in two different local municipalities. Our investigation showed that there was a very low engagement in these issues. The teachers said that they were very strictly bound to already existing public contracts and did not see any possibilities to influence the preschools consumption.The teachers hade no idea that not only their work could result in environmental savings in the school, but also result in attitudes changes among the children, their parents and, in the long term, society in general.

Organic material used for biogas production can also undergo other treatments. The emissions and impact from the different treatments are evaluated in this environmental assessment, with a focus on energy and climate. The materials included in the study are organic household waste, slaughterhouse waste and liquid manure. Other than biogas production, the possible treatments for organic household waste and slaughterhouse waste are incineration and composting, and for liquid manure storing and spreading. The analysis is based on data and information from current and relevant literature, and relates to the conditions in the Swedish energy system.

Bakgrund: I telecom tillverkas slutna system som inte är kompatibla med olika tillverkares produkter. Telia mfl har tagit fram en öppen standard arkitektur men står samtidigt inför frågan hur detta påverkar affärsmodellerna i telecom. Syfte: Hur förändras affärsmodellerna då en öppen standard arkitektur införs? Avgränsningar: Uppsatsen fokuserar på nätoperatörer. Genomförande: En kvalitativ studie med empiriskt materialet från rapporter och forskningsartiklar samt från samtal med experter i branschen.

Sveriges 16 miljökvalitetsmål utgör ett politiskt handlingsprogram för att nå en ekologisk hållbar utveckling och Miljöbalken utgör de rättsliga verktygen för att nå dessa miljökvalitetsmål. Miljöbalkens tillämpning i praktiken övervakas av tillsynsmyndigheterna. Naturvårdsverkets projekt Tillsyn och Miljömål (TIM) skapade år 2003 en modell för tillsynsplanering som är styrd av miljökvalitetsmålen, dvs. miljömålstyrd tillsyn.Syftet med denna uppsats är att studera hur miljömålstyrd tillsyn fungerar i praktiken på kommunal nivå. För att uppfylla syftet har ett antal frågeställningar formulerats kring implementeringen av miljömålen i tillsynsplaneringen, arbetssättet med målstyrd tillsyn, fördelar och nackdelar med TIM-modellen, dess utvecklingsbehov och framtida miljötillsyn samt det miljörättsliga perspektivet på miljömålstyrd tillsyn.

Environmental subsidies are used as incitements to farmers for development of sustainable land use. In 2014, applications for funding constructed wetlands were not available. This paper examines the environmental consequences of this lack of funding in one intensively cultivated region Skåne län, southern Sweden.A review of wetland applications between year 2007-2013 show that the average rate of applications has been 31 projects per year with a wetland size of 4,48 ± 1,61ha per project (mean±95% CI). Based on interviews, the result suggests that the lack of funding in one year leads to between 102 and 140 ha of constructed wetlands that is not built. This correspond to a total loss of increased nitrogen retention capacity between 6,0 and 91,7 tons/year and a loss of increased phosphorus retention capacity between 0,17and 2,1 tons/year in the drainage basins of Skåne.Further the interviews show that continuity of environmental regulations and funding is important for the farmers? interest in environmental measures.It is concluded that the total loss of increased retention capacity is small compared to the annual transport of nitrogen and phosphorus in the drainage basins.

Gatukontoret i Malmö planerar att börja tillhandahålla ekonomiskt förmånligaparkeringsmöjligheter för miljöbilar, i syfte att stimulera användningen av dylikafordon. Detta examensarbete utgör en förstudie som Gatukontoret i Malmögenomför inför denna åtgärd, vilket i viss mån har påverkat både studiens ochuppsatsens utformning..

The public service within health and care has changed remarkably during the last 30 years. It has been inspired by management ideas from profit-making businesses. Those thoughts are an umbrella term called Nex public management. In what way has New public management influenced the public service in Sweden? Important concepts in the change of public service are quality, effektivity and goals.

Every plan and program decided on by an authority or municipality, where the environmental impact can be considerable, must be environmentally assessed according to Environmental Code, the Planning and Building Act (PBA) and the Regulation on Environmental Impact Assessment.The purpose of this study is to examine the Environmental Impact Assessment (EIA) for The Region Development Plan for the Stockholm Region, RUFS 2010. The plan was approved by at that time the Regional Planning Office (Regionplanekontoret), which procured the process by consultants. RUFS 2010 includes two merged plans ie. a regional Development Plan (RUP) and the Regional Spatial Plan for Stockholm. It was necessary to establish an environmental assessment of RUP, but not for the regional plan.

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

The purpose of this literature review was to describe the paths of exposure and accumulation of organic pollutants into the tissues of farm animals. Organic pollutants can be spread in the environment by air and rainwater. Farm animals can be exposed to these pollutants for example by eating soil or contaminated plants. Many of the pollutants can then accumulate in the fat tissues of the body because of their lipophilic character. Brominated flame retardants and perfluorolated compounds are both pollutants of current interest.

Elektroniska affärer innebär att affärssystem kopplas upp mot varandra i nätverk för att effektivisera överföringen av information. I dag skickar företag standardiserade meddelanden direkt mellan administrativa system för t.ex. order, lager och fakturering (OLF). Detta kallas EDI, Electronic Data Interchange, och följer i de flesta fall en standard för elektroniska meddelanden som kallas EDIFACT. Användningen av EDIFACT kräver mycket kunskap vilket ofta småföretag saknar.

For a company to get the best possible profitability, requires financial planning. Budgeting isa common tool in financial planning. For operating lamb producers, a planning program suchas Agriwise is a good tool. Individual lamb producers may change certain standard figureswithin the planning program to better correspond with reality of the individual cases. In thisway, lamb producers may plan according to which revenues and costs they may expect thenext period.

The aim of the study was to investigate if the Grazemore Decision Support System (DSS) is able to provide a grazing management strategy that gives a high utilisation of grazed grass in milk production in the north of Scandinavia. To do this, a grazing experiment was planed and performed during the summer 2005. Simulations in the DSS were run to get a suggestion of how the cows should graze, grazing calendar 1. Deviations and updates during the season resulted in the simulated grazing calendar 2. During the experiment, the actual milk yield was recorded twice weekly. The difference between actual and predicted milk yield by Grazemore DSS was analysed statistically with regression analysis and the mean square prediction error (MSPE) was estimated.