The use of environmental management systems, and objectives-led corporate management have become a widespread phenomenon today. Identification and assessment of an organisation?s significant (environmental) aspects is crucial within this work. Identification and especially assessment of significant aspects is often considered as a problematic step in many organisations. There are no generally accepted methods how to undertake this crucial step.

The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company?s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion.

SammandragGoodwill har de senaste åren fått en allt mer betydelsefull roll i svenska bolag och utgör idag majoriteten av köpeskillingen vid ett rörelseförvärv. Rådande redovisningsstandarder lämnar en stor del av ansvaret för köpeskillingsallokering hos bolagen själva, något som tidigare studier visat ger utrymme för opportunistiskt agerande. Vi undersöker i denna studie 213 rörelseförvärv gjorda på den svenska marknaden under åren 2011-2013. Via en multipel regressionsanalys finner vi belägg för att rörlig ersättning till företagsledare baserad på kortsiktiga resultatmål, tenderar att leda till en högre allokering till goodwill i relation till immateriella tillgångar vid rörelseförvärv. Resultatet kan tolkas som att företagsledare maximerar resultatet ur ett kortsiktigt perspektiv i syfte att också maximera sin egen lön.

Thesis purpose: The aim of this paper is to extend the knowledge of what influences the purchase decision of functional food in the store. By applying the M-R model in a new setting - the dairy department in grocery retailing in Sweden - and adding variables related to health attitudes, the aim is to contribute to existing research concerning in-store purchase decision making and store environment as well as consumer attitudes. Methodology: This thesis employs a quantitative strategy with a deductive approach and data has been collected with questionnaires. Theoretical perspective: Environmental psychology serves as an overarching framework where, more specifically, certain aspects of store atmospherics and some variables concomitant to health attitudes provide the theoretical base. Empirical data: The empirical data consists of customer purchasing a functional food product, Proviva, and this is contrasted with a test group, Bravo.

SummaryAimThe study examines a theoretical model developed to capture cyclist´s perceptions of the route environment. The survey focuses on if level two and three in the theoretical model captures what it´s intended to do. More specific we ask ourselves how the three appraisals (unsafe/safe by traffic reasons, stimulating/inhibiting route environment, unsafe/safe by other reasons) in the model´s second level relates among themselves and if these three appraisals can capture the degree of environmental well-being/unwell-being in the model´s third level. The questions were: Do the three appraisals differ among themselves? What is the difference/-s in such cases? And, is there a correlation between any of the three appraisals and environmental unwell-being/well-being? What is the correlation in such case? MethodThe gathering of data was done through questionnaires.

De flesta svenska gåsbestånden har ökat kraftigt de senaste decennierna, och de stannar ofta längre i Skåne innan och under flytt än vad de tidigare gjort. Detta har lett till ett ökat tryck på landskapet, särskilt i områden där stora flockar samlas som till exempel vid vattendrag. Syftet med studien är att illustrera vikten av gässens avföring med hänsyn till näringstillförsel i jämförelse med andra lokala näringskällor. Fyra dammar inventerades mellan maj 2004 och mars 2005..

Goodwill accounting has for a long time been, and with the implementation of IFRS in 2005, has become an even bigger issue. Critics mean that reporting of goodwill impairments is subject to discretion that can be used by the managers. We have applied a study made by Carlin and Finch (2009) on Nasdaq OMX Stockholm during 2006-2012. Our study contains 50 of the 255 public companies at 2012-12-31. The purpose of the study is to investigate if companies use an opportunistic discount rate when testing for impairment in goodwill and if the relation between goodwill and net profit before taxes, goodwill intensity, is an incentive for opportunism.

This thesis aims to investigate what requirements companies have in order to achieve a successful legislative compliance control. The implementation of an environmental management system can help the company to structure their business and succeed with their environmental legislative compliance.Both small and medium sized businesses perceive that it is difficult and time consuming because the legislation can be difficult to interpret if you do not have the required knowledge. There are many companies that hire help in the form of consultants who audit their compliance, but this leads to a risk that the company will be exposed when the knowledge does not remain in the company if the consultant would cancel the cooperation. There are not so many tools today for businesses to obtain good legal compliance. The methods used are usually checklists included in the control program, and it costs a lot of resources to do everything needed.This study strives to deliver the expressed needs of the businesses.

The purpose of this work, has been to examine how different actors in the Swedish eco movement and the Swedish forest industry looks at Sweden?s forest policy statement, which claims that environmental goals and production goals should be equal in Swedish forestry. By assembling focusgroups with participants from the Swedish eco movement and the Swedish forest industry, we look at if these participants consider the Swedish forest policy goals equal or not. Conflicts do occur between the two forest policy goals, but also between those and others of Sweden?s environmental goals.

We are more aware than ever about our impact on the common environment and the world's population. Consumption awareness can be one way to take social and environmental responsibility. This study aims to examine young adults' (19-30 years) attitudes toward consumption awareness in Sweden. Consumption awareness is treated in this study as the consumption of environmental and fair-trade labeled products that have been certified of a third party. The study is limited to everyday commodities, which in this case is groceries, household consumables and clothing.

This study is a quantitative study designed to examine whether training in health issues may have contributed to the increase in head managers' psychological capital (PsyCap). Construction consists of the following components: self confidence, hope, optimism and resilience. A high PsyCap considered beneficial in organizational change and steer towards the positive development and helps individuals in stressful situations. The results show an increase of characteristics such as hope and optimism among managers (N = 15) who have undergone training in health issues compared with managers who have not undergone training. However, the tests show no significant difference in head managers' attitudes to health breaks, not the severity of granting health breaks in the groups as a result of training.

This study will identify the environmental impact in terms of carbon dioxide for a boiler house on behalf of Kvänum energi. The boiler central consists of a main building, which in turn contains multiple components such as boilers, pipes, etc, the boiler central uses pellets fuel. It also includes a silo and an ash container. The total weight of the boiler is about 63 tons. Each boiler has an output of 600 kW; the central includes three boilers with room for a fourth if necessary.

Property companies? results are affected by unrealized changes in value of properties. Since market values are never completely reliable there is always a risk with revaluation with property´s value. The fair value is determined only when a sale is completed. The paper studies how well the Swedish listed property companies reported under the accounting standard, IAS 40.

The purpose of the thesis is to describe how environmental compensation is carried through when it comes to exploitation of Natura 2000. The thesis also relates to the three theories of planning synoptic, advocacy and transactive. Three cases of environmental compensation have been studied from three different countries where an exploitation of the Natura 2000 is done. Sweden, Germany and the Netherlands have all been working with environmental impact assessments as a demand to be able to carry through their projects. The projects concern the development of a railway track, an industry and a port which all have been approved by the EU-commission to carry on because of socioeconomic reasons.

The work with Agenda 21 resulted in a larger focus on local participation and deliberation. The Swedish implementation of Agenda 21 is a result of these local governments´ political agendas and policies.The purpose with this paper is to examine the relationship between the citizen and the local government. It focuses on three theories of citizenship and how the view of "the environmental aware citizen?; in the local government?s municipalities policies differ and from which theory of citizenship do they come from.The analysis is of a valuing and comparing nature. The municipalities´ web pages have been the main source to generate an understanding of their view on the normative environmental work.