This bachelor thesis aims at investigate how a specified house can optimize its energy consumption.Today the house often stands for the major part of the energy consumption in a consumers? life,whereas an energy optimization creates economic as well as environmental advantages. It is importantto make old houses more energy efficient, but putting high energy demands on new houses could beargued to be more important. The installations functions as both the heart and brain in a house, thusmaking it important to energy optimize these. Since the background describes the importance ofenergy efficiency and optimization in a house, the focus area of this report will be an investigation ofdifferent types of heating systems in order to be able to choose the one most suited for the house.Aspects considered when choosing the heating system was how economic the system is both inservice- and investment costs and how environmental and operational friendly the system is.Through literature reviews there were sufficient information gathered that served as a foundation whencomparing and choosing between the four systems - district heating, pellet-fired boiler, geothermalheating and solar heating.

ur society is today in a phase of development in environmental and sustainable thinking. Alarming reports show changes in climate caused by our load and exhaust of resources. The energy usage contributes to a big part of it, by its emission of carbon dioxide. The built environment uses around 40 % of the total energy consumption in Sweden and requests to strongly reduce it are presented from both EU and national level.This thesis brings up the subject of green building with a focus on how we can create more energy efficient buildings in projects of new construction. Since the construction industry today often fails to pass on the knowledge between different projects, as a return of experiences, the construction company Skanska suggested the topic for this thesis.

AbstractThe real estate sector is today responsible for 40 per cent of the total amount of energy consumption within the members of the EU. All over the world there are collaborations within research and projects to find ways of reducing the amount of energy consumed by the real estate sector. In Sweden, a directive from the European Union has posed demands on authorities as well as on the private sector to reduce the amount of energy consumed by new building constructions. Together with the directive from the EU there are also new requirements and demands from Boverket for the real estate sector.  These requirements mostly concern the energy consumption of kilowatt-hour per square metre and that the consumed energy also should be renewable.  The aim of this study is to explain what kind of value municipalities experience in using certifications and environmental investments for new and existing buildings. Within the chapter theory, essential areas are described such as; environmental certification systems, economical viability, proceeds connected to building green, difficulties with building green, the performance of green buildings when affected by the behaviour of tenants and customer value.  The following chapter describes the methodology with which we have conducted this study.

Uppsatsen behandlar problematiken kring implementering av personalekonomisk redovisning, i form av hälsobokslut..

The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

I Sverige infördes år 2005 nya regler för redovisningen i börsnoterade företag. Från och med den 1 januari blev dessa företag enligt lag tvingade att följa det regelverk som International Accounting Standards Board författar. Dessa standarder blev då gällande i hela EU.I vår uppsats inriktar vi oss på en av dessa standarder och dess amerikanska motsvarighet, nämligen IAS 38 som behandlar redovisning av immateriella tillgångar. Vi fokuserar på den typ av immateriell tillgång som uppstår genom forskning och utveckling. Den amerikanska motsvarigheten till denna standard heter FAS 2.International Accounting Standards Board är ett av två ledande organ som på ett internationellt plan definierar hur redovisningen ska se ut.

The environmental demands are increasing when it comes to product development. EcoDesign isabout minimizing the environmental impact of a product, considering the entire life cycle of it,without compromising other qualities like function or cost. In this master of science thesis amobile phone has been analysed with Ten Golden Rules in EcoDesign regarding production, useand End of Life. Also a functional and an environmental profile were made. The goal was tomake a new concept phone, based on the previous analysis, which communicates userfriendlinessand sustainable development.

Municipalities in Sweden are responsible for physical planning by developing a general plan. This plan contains intended land and water use for the area. This study aims to investigate the level of integra­tion of environmental issues in the general plan of Arboga municipality and also how well adapted the municipality is for climate change. Further on, the study intends to examine the focus of the gen­eral plan and at what rate the national environmental strategies are implemented in the local physi­cal planning of Arboga municipality. Methods used for this study are interviews and reviewing of the general plan itself and other key documents.

Detta examensarbete är utfört på Helsingborgs Dagblad AB i Helsingborg. Examensarbetet omfattar en analys ur kvalitetssynpunkt av HD:s material-, energi- och transportflöden, dess påverkan på miljön, kopplingen mellan HD:s tre kärnvärden och vikten av ett strukturerat miljöarbete samt ett antal förslag på fortsatt arbete. HD:s materialflöden består främst av material för tryckningen men även en hel del elektroniska apparater. Ett stort antal datorer och annan kontors-utrustning står på dygnet runt, året runt vilket orsakar onödigt stor energiförbrukning. HD:s verksamhet är beroende av transporter, både av material och personer.

Bakgrund: Under slutet av 1900-talet uppstod ett intresse bland svenska företag att redovisa miljöinformation. I dag finns endast lagstadgade krav på att företag som bedriver tillstånds- eller anmälningspliktig verksamhet enligt miljöbalken skall ange detta samt ett antal andra relaterade uppgifter i årsredovisningens förvaltningsberättelse. Miljöredovisning är annars inte reglerat enligt svensk lag och det finns inte inom området någon enhetlig praxis. Hur redovisar de börsnoterad företagen miljöinformation? Följer de lagens krav? Använder sig företagen av de riktlinjer och standarder som finns, vid utformningen av sin miljöinformation?Syfte: är att undersöka hur svenska börsföretag 2004 har redovisat miljöinformation i sina årsrapporter, samt eventuella separata miljö- eller hållbarhetsredovisningar.Genomförande: Kvantitativ undersökning (dokumentundersökning) av 270 svenska börsföretags årsredovisningarResultat: De lagstadgade kraven som ställs på redovisning av miljöinformation följs illa, 69 procent bryter på något sätt mot kraven.

Under de senaste 300 åren har jordbrukslandskapet i Sverige genomgått stora förändringar. I början av 1900-talet introducerades konstgödslet och efter andra världskriget ökade gödslingen dramatiskt i syfte att maximera produktionen. Detta har lett till att överskottet av kväve har spolats ut i vattendragen. I detta arbete har stor vikt lagts vid att skapa en egen kvävemodell i syfte att simulera kväveläckaget från jordbruksmarken i Tolångaåns dräneringsområde..

Uppsatsens syfte är att förklara skillnaden i varför företag noterade på Stockholmsbörsen lämnar olika upplysningar om risker och osäkerhetsfaktorer. Studien baseras på företag noterade på Stockholmsbörsen OMX, Large-, Mid-, och Small Cap. Sammanlagt granskas 200 noterade bolag utifrån dess årsredovisningar. Undersökningen delas in i fyra olika riskkategorier; finansiell risk, affärsrisk, operationell risk samt strategisk risk. Varje kategori, med sina beroende variabler, analyseras var för sig.

Sustainability and the role of companies in terms of emissions and environmental impact has become increasingly more relevant. In 2014, the EU decided to introduce the NFRD, a directive that makes it mandatory for companies that meet the requirements to report on sustainability. This thesis aims to examine how four large Swedish industrial companies report about sustainability in connection with the introduction of NFRD, looking at the years 2015 (2014), 2017 and 2022 from an environmental viewpoint. Furthermore, the study also intends to investigate how the companies write about their sustainability work, as actual achievements or what they have ambitions to do in the future. In order to carry out the study, a content analysis with elements of both qualitative and quantitative features has been used called the CONI method.

The forests in the unique archipelago of the Baltic Sea is housing many and high values. For the resident population, which has a central role in sustaining a living archipelago, the forest can contribute to the outcome. The forest also contributes to turn the archipelago into one of Sweden?s most attractive recreational areas. Furthermore, these forests exhibit very high environmental values, and they are an element in the traditional cultural landscape.

Background: The project controller is a function witch evolved due to the strong gaining ground of project operation. Why the area of the project controller is interesting to study is explained by the fact that increasing knowledge of this function is important in order to make project operation work well. The fact that opinions in this field disagree, further increases the interest of the field. In order to study the function of the project controller three companies have been singled out. They are IFS, Intentia and Saab Bofors Dynamics.