Syfte: Studiens syfte är att undersöka om det finns statistiska samband mellan avsättningar ochnytillträdd VD samt avsättningar och negativt resultat, och därmed undersöka om Big BathAccounting förekommer på OMX Stockholmsbörsens Large Cap.Teori: Litteraturgenomgången består av erkända teorier såsom agentteorin ochintressentmodellen. Agentteorins grundpelare är att alla är nyttomaximerande och arbetar till sinegen ekonomiska fördel vilket kan förklara en nytillträdd VD:s incitament att göra storaavsättningar under sitt tillträdande år. Intressentmodellen menar att redovisningen har som sitthuvudsakliga syfte att förse intressenterna med information om företagets finansiella ställning.Denna information ska sedan ligga till grund för beslutsfattande vilket medför att det är viktigt attinformationen är tillförlitlig.Metod: Studien är en kvantitativ undersökning där fyra uppställda hypoteser statistiskt testasmed Mann-Whitney test.Empiri: Studien omfattar OMX Stockholmsbörsens Large Cap under åren 2008 samt 2010.Undersökningen omfattar 88 observationer och av dessa har 10 stycken nytillträdd VD och 13stycken negativt resultat.Resultat: Det kan inte statistiskt säkerställas att skillnader i avsättning förekommer hos bolagmed nytillträdd VD, däremot är det statistiskt säkerställt att skillnader i avsättning i absolutabelopp förekommer hos bolag med negativt respektive positivt resultat.Slutsatser: Det kan enligt denna studie inte statistiskt säkerställas att Big Bath Accountingförekommer på OMX Stockholmsbörsens Large Cap..

A vehicle that carries a person sitting in a wheelchair has been rebuilt. The original vehicle was provided with a petrol engine, hydrostatic drive and a mechanical steering rod, making it noisy and hard to maneuver. The purpose with this project was to convert the vehicle to make it more environmental and easier to drive.A new design has been proposed where an electrical drive has replaced the noisy combustion engine and an electrical motor with joystick control has replaced the manual steering.The project was divided into two parts. One mechanical part where the construction of the drive and steering were to be decided. The other part involved programming the microprocessor and implementation of all the necessary electrical for the control system of the vehicle.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

Syftet med denna uppsats är att få en djupare insikt om hur en frikoppling mellan redovisning och beskattning skulle kunna se ut. Genom att undersöka hur revisionsbolagen ställer sig till SamRoBs förslag om en frikoppling, SOU 2008:80, och vilka konsekvenser ett avskaffande av det materiella sambandet kan medföra för K2-företagen vill vi skapa en djupare förståelse i diskussionen om en total frikoppling av det materiella sambandet för K2-företagen.Uppsatsens undersökning utgår från en kvalitativ forskningsmetod och har en analytisk ansats. Data består av primär- och sekundärdata som kritiskt granskas för att bedöma undersökningens giltighet och tillförlitlighet.För att skapa förståelse kring sambandet mellan redovisning och beskattning presenteras relevanta begrepp och teorier. Vidare redogörs för innehållet i utredningen SOU 2008:80.Empirin presenterar respondenternas åsikter och synpunkter om utredningens, SOU 2008:80, förslag om en frikoppling mellan redovisning och beskattning. Respondenterna avser tre anställda från tre av de största revisionsbolagen i Sverige.För K2 företag innebär en frikoppling i praktiken en samordning.

The purpose of this investigation is to examine the extent to which Swedish compulsory school tends to rely upon, and to further reinforce, ideologies that from a theoretical platform of deep ecology can be identified as ?ecologically unsustainable conceptions of reality?. Mainly, this will purport to an examination of the (explicit as well as implicit) prevalence of anthropocenthrism, individualism, ethnocenthrism and rationalism in a) the Swedish National Curriculum; and in b) biology text books. Methodologically, the study makes use of Fairclough´s approach to, and method for, critical discourse analysis (CDA). The main results are that the National Curriculum indeed expresses a high level of individualism, as well as (although to a lesser extent) traces of rationalism and ethnocenthrism.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

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.

This report is a degree paper made for the Engineering program in Technical Chemistry at the School of Engineering, Jönköping University.The intention of the project which is described, is to answer whether HV71 might become environmentally certified according to the criteria of "miljödiplomering". The project also included an investigation of which further steps and measures must be undertaken by the enterprise in order to achieve the certificate. The final part was to implement the necessary requirements for the certification.The report starts with a short background where the origin and function of environmental management is briefly explained.The report continues with how the practical work with the environmental certification was done according to requirements of Jönköping municipality. Motivations behind each part of the process are given as well as explanations of how each part of the process was carried out.The final result of the project was that HV71 took the measures needed to live up to the required demands. After a revision made by Miljöstrategen i Jönköping AB, HV71 passed the demands and became thereby an environmentally certified business..

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

Communication during the process of Environmental Impact Assessment: Interviews concerning three infrastructure projects Environmental Impact Assessment (EIA) is a method to describe the possible impact of a planned project. The aim of such an assessment is to aid a sustainable development, by supplying a comprehensive basis for decision-making. Today there are many people working with EIA in different forms, representing both different interests within the community, as well as having different individual points of view. The proponent is responsible for the EIA, but it is of interest to study the relationship between the different participants who are involved in this process. The aim of this report is to study how the different disciplines involved have communicated with each other and amongst themselves, what characterises good communication, and if anything should be improved.

The aim of this study was to examine the amounts of heavy metals in the sediment of a wetland constructed for stormwater treatment. The wetland is called Vattenparken and is located in the city of Enköping. The heavy metals which were analysed were Pb, Cd, Ni, Zn, Cu, Cr and Hg. The total metal concentrations were determined using HNO3 chemical extraction. From 8 sampling sites 5 sediment cores were taken.