These days most companies conduct some form of work for the external environment, quality and safety. In connection with this work, some companies have chosen to get management systems certified by any applicable standard for one or more of the fields while other companies have chosen other ways that are not associated with certification.In light of the fact that the individual systems are becoming unmanageable an increasing number of these companies are faced with the decision whether to integrate and coordinate these different systems or not. In order to study the possibilities of a company?s system coordination an assessment of elements particularly interesting for the company was performed. The key elements and focuses in the evaluation were staff access to information, experiences from other companies and environmental work status for some of the organization's companies.

Because of the increasing numbers of international tourist arrivals each year it is essential that tourist operators are aware of the impacts that tourism generate. Tourism affects the world in an environmental, social and economic way, positive but also in a negative way. To travel responsible and sustainable is therefore important, and operators have a responsibility in this subject.Because of this I wanted to look at how Swedish tourist operators manage responsible tourism, together with what amount of information their customers receive about this. To be able to study how operators work with this I conducted three interviews via email. The tourist operators were of different sizes and specializations to receive a more extensive result.

The aim of this thesis was to answer a number of questions about the environmental consequences of aircraft de-icing. A further aim was to suggest how the environmental consequences due to the release of de-icing fluids can be measured and reduced.The main impact of the aircraft de-icing on the environment is due to the large oxygen demand for the degradation of glycol based de-icing fluids which are released in the environment. The effect of the increase in oxygen demand depends on where the degradation occurs in the ecosystem. In a sensitive ecosystem, the large demand of oxygen could provide an anaerobic environment which would be harmful for many types of organisms.In order to reduce the negative effects of the applied de-icing fluid, there is some type of collection system at every regular airport in Sweden. The methods of collection can be divided into two general groups, hydrological isolation or vacuum sweeper trucks.

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

This degree project focuses on the importance of being professional doing a job at the same time as being able to express one self in a professional way. The degree project also focuses on how the work as an environmental- and health inspector could be made easier by making the inspectors aware of their language and open to change. Finally the focus of this degree project lies on how positive contacts can be made with people despite them being informed of difficult or unwanted things.In order to get an overview of the inspectors? communication skills today the environmental- and health inspectors at the environment office in Laholm´s municipality were evaluated. The inspectors´ communications styles and languages were checked on the basis of the ?nonviolent communication model? by Marshall Rosenberg.The content and the result of this report were presented for the head of the environment office, the chairman of the committee and the participating inspectors in Laholm´s municipality.

För att komma till rätta med kommunernas och landstingens mångåriga underskott i början av 1990-talet, infördes god ekonomisk hushållning år 1992 för att skapa balans mellan inkomster och utgifter. Då det inte finns någon tydlig definition på god ekonomisk hushållning infördes balanskravet år 1998 som ett komplement. Balanskravet innebär att intäkterna ska vara större än kostnaderna, det vill säga att ekonomin ska vara i balans. Grundtanken och syftet med införandet av balanskravet är att varje generation ska bära ansvar för de kostnader som den generationen beslutar om och konsumerar samt skapa en långsiktig stabil utveckling av ekonomin. Om en kommun inte får ekonomin i balans och redovisar underskott ska det negativa resultatet enligt 8kap 5a§ Kommunal Lagen kompenseras inom tre år om det inte föreligger synnerliga skäl och kan därmed frångå en budget i balans.

Biological pest management is defined as control of pests using their natural enemies. This method has been used in Sweden since the 1970´s and it has been developed ever since. Biological pest management is today relatively common among commercial growers but there are good possibilities to apply this method in the home gardens as well. The aim with this thesis is to compile a report from both the companies that are marketing the products and the home gardener´s point of view. This should give a better understanding of the market and how it could be improved. We will give examples of products that represent the different kinds of organisms that are being used in biological pest management. Our hope is that this will be an introduction to all interested in biological pest management. The legislations regarding registration of organisms are still a matter of discussion and are causing problems to producers, distributors and the market in general. Why isn´t biological pest management more common in the home garden? The main reason appears to be the lack of knowledge in the subject. What are the benefits using biological pest management when it requires so much knowledge and it´s more expensive than conventional pest management? With the environmental problems we face today, we hope that every single gardener has an interest in developing an environment as clean as possible, even if only in one's own backyard..

The aim with this study was to collect fundamental information, and to plan, a windpower farm in Juddhult , Småland in southern Sweden. The goal is to collect the bestavailable projecting planning support. The pieces of this projecting planning supportthat will be presented is; Environmental Consequence Description (MKB), productioncalculations, comparisons between different plant types, economic calculations, evaluatethe economy and give some farm design suggestions. The imagined wind farm will belocated in forest environment and which may cause a number of new problems. Specialinterest that will be affected, where special consideration because of the forestenvironmental is requested is, hunting, wetlands, ancient monuments and windturbulence.

In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.

Risk assessment is made to determine risks with contaminated areas and to determine which treatment the area requires. In Sweden, risk assessment is divided into three levels: risk analysis, facilitated risk assessment and detailed risk assessment. In detailed risk assessment site-specific guideline values are developed to compare with values of contaminants that are measured in the area.Site-specific guideline values vary with geological and hydrogeological parameters. The purpose of this report is to examine which of these parameters that affect the guideline values. The examination was done using a calculating program for consideration from the Swedish Environmental Protection Agency from the year of 1997.

Buffer zones play an important role for the water quality in our watercourses. When harvesting a forest close to a watercourse a buffer zone should be left. When it's not left, it will lead to radical changes in the environment for the water organisms. The overall purpose of this thesis was to illuminate the production- and environmental thinking when establishing new buffer zones in south of Värmland. The partials goals were to determine choice of tree species, ways of regenerate, occurrence of soil scarification and the occurrence of machine tracks in newly established buffer zones.

The idea for the project emerged when Nilorn wanted to get better control over their supplychain and improve operational efficiency. The company also want to reduce their expenses inthe continuous process of improving profitability. By choosing the right option oftransportation and mode of transport there are large potential savings for the company. Thisenables Nilorn to reduce the transportation costs and strengthen the environmentalresponsibilities by reducing their environmental impact.The flow of goods within Nilorn has over the past years increased significantly and most ofthe gods today is transported by air. The aim of this thesis is to analyse the supply chain of thecompany and evaluate the potential economic savings in this area.

Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.Method: A survey was conducted among 232 certified accountants in Sweden.

About 30 % of our greenhouse gas admission comes from the food we are eating, and food plays a crucial role in the choice of destinations. The tourism industry has a great opportunity to affect our food habits. Used in the right way, the industry can teach us to eat more environmental friendly..

About 30 % of our greenhouse gas admission comes from the food we are eating, and food plays a crucial role in the choice of destinations. The tourism industry has a great opportunity to affect our food habits. Used in the right way, the industry can teach us to eat more environmental friendly..