En sammanfattning av uppsatsen på maximalt 8000 tecken..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

The purpose of this study is, on the basis of institutional theory, to contribute with moreunderstanding about resistance to management accounting change and also to survey reasonsfor the resistance and how to cope with the resistance.The study is a qualitative case study and semi-structured interviews have been used tocomplement the study?s theoretical area, consisting of scientific articles.The conclusion from the study is that resistance to management accounting change can beunderstood and explained by the institutions of each organisation and its underlying structures. Afurther conclusion is, with the structures in mind there are many reasons for resistance and alsomany ways to cope with the resistance. A model has been produced in purpose to createunderstanding and to survey the resistance to management accounting change..

Decomposition of organic matter is a critical process in the ecosystem, which involves many essential biotic and physical parts. Decomposition is therefore an important process both above and below ground. The rate of decomposition is dependent of many environmental factors for example: pH, moisture and supply of oxygen. The decomposition can therefore be affected by large scaled environmental influences, such as acidification and climatic changes. The root litter in the forest is in different ways affected by acidification, liming and manuering.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Background: The hotel market has become undiversified and the competition has increased rapidly. At the same time the environment aspects has been given higher priority and the trend continues to extend. A green marketing strategi has proven profitable if the company achieve a high credibility.Problem definition: What factors are important for hotel companies to attain long term business survival trough a green marketing strategy?Purpose: The purpose with this paper is to, trough a case study of Scandic Hotels analyze and find the relationship between trustworthy environmental work and internal factors.Method: This study is based on both qualitative and quantitative research methods. The qualitative data has been gathered through interviews with five different levels of personel, both management and employee, within the company.

In many European countries there is an increasing concern about the occasionally high concentrations of nitrate and pesticides in drinking water. The advent of the EU Water Framework Directive particularly highlights this. The directive states that all large drinking water sources should be identified and protected from pollution before 2009 and that by 2015 all water bodies should reach a 'good status'. In Sweden about 60 percent of the drinking water sources have protection areas. This means that about 700 new water protection areas need to be designated before 2009. This will affect many farmers, restricting their farming practices. The purpose of this study was to investigate which methods are used in other countries concerning nitrate and pesticide pollution from agriculture. From this, the expectation was to generate ideas on what could be undertaken in Sweden when designating new protection areas.

Around 85 percent of the total population in Sweden today lives in an urban environment. This means that the nature within the urban areas has come to play an important role for the human well being. At the broader picture, the nature within urban areas is profitable in many ways. It is therefore important for the municipalities around in Sweden to work for sustainability within the urban areas. Linköping adopted an environmental policy, in year 2001, from the delegate of the municipality.

Efter millenniumskiftet uppfattas det som närmast ?rätt? att moderna framtidsinriktade verksamheter, stora som små, bör arbeta med kvalitetsstyrning[1].  Åtgärder inom kvalitetsstyrning innebär att moderera och justera tillverkningsprocessen så att de producerade enheterna håller sig till en standard[2]. Företag ställs ständigt inför flera olika alternativ om hur de kan förändra sitt arbetssätt, och öppna sig för att ta till sig olika kvalitetshöjande koncept. Dessa ska leda till att organisationen och dess processer blir mer effektiva och produktiva, för att i sin tur sänka kostnader, maximera vinsten, bemöta kundernas efterfråga, och kunna leverera billigare produkter av högre kvalitet på ett snabbare och enklare sätt.

This thesis is a product of research about how implementation issues occur due to the relationbetween bureaucrats and politicians. Our study treats the democratic dilemma that occurs whenschools are to implement environmental certifications. Through a comparative study we comparetwo schools in Norra Hisingen, a district in Gothenburg municipal where one of the schools iscertificated and one is not. By using theories from top down and bottom up approaches toimplementation we develop key factors that will lead us to answer our research questions.Through text analysis of policy documents and through interviews with bureaucrats we analyzewhat may be the causes for only one of the two schools to be certificated though Gothenburgmunicipal wish all schools to be. Through our analytical tool we can establish that the policydocuments are well formed according to our top down-theory and that these documents does nothave a major impact on the fact that one school is certificated and one is not.

Assessing the outcome of corporate responsibility is often argued to be complicated due to long-term effects and qualitative aspects. Epstein (2008, p.261) establishes that: ?Though many think that sustainability is too difficult to measure, companies have found that unless the impacts are measured, they are commonly ignored in the resource allocation process?. Corporate responsibility is often referred to as a business case, i.e., that social and environmental concern add value to the business (Heikkurinen, 2010; Porter & van der Linde, 1995). Hence, for corporate responsibility to be a business case a strategy, corporate structure and systems, programmes and actions linked to performance measures need to be in place to assess the outcome; environmental, social as well as financial.

Syfte: Vårt syfte med uppsatsen är att med hjälp av enkäter och de kriterier som finns i teorin undersöka hur långt de medverkande företagen har kommit i deras framgång gällande Customer Relationship Management. Metod: Vi har gjort en kvantitativ enkätundersökning där vi har tillfrågat 30 företag i Ronneby. Vi har sedan analyserat detta utifrån diagram som vi har fått fram i Excel. Slutsatser: De flesta företagen i Ronneby är bara i början av CRM och de kan med enkla medel komma mycket längre..

The European Union's Corporate Sustainability Reporting Directive (CSRD) aims toenhance and standardize sustainability reporting to support the green transition. While the public sector is expected to lead in sustainability, the application of CSRD within Swedish municipalities is fragmented. Many municipally owned companies fall below reporting thresholds individually, creating a transparency gap despite the municipal group often exceeding these thresholds collectively. This discrepancy raises moral and strategic questions regarding public accountability and the effective utilization of the framework. This thesis investigates the rationale for the proactive adoption of CSRD principles bySwedish municipalities, irrespective of formal legal requirements.

The dairy market will change importantly in the coming years. The quota system, which has regulated the European dairy production, will disappear in 2015 and the European dairy market will then be importantly affected by the volatility characterizing the dynamic of world prices. Besides this, the global demand of dairy products is expected to increase due to the growing world population. Farmers in countries such as the U.S. and New Zealand, when compared to Swedish farmers, show greater familiarity and experience with risk management tools.