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2317 Uppsatser om Environmental accounting - Sida 45 av 155
Miljöundervisning i årskurs 5 och 6 : En studie om elevers miljötänkande
The purpose with this essay is to find out how aware students are about the environment, andif they believe that their actions can influence the environment. I have used both earlierresearch and questionnaire surveys in order to fulfill the purpose. In earlier research, I haveused research based on materials that are scientific. According to the researchers it isimportant that the children and young people become involved and dedicated to theenvironment and its surrounding world. It is important to listen to the children's thoughts andvisions as they are aware about what happens, but do not reflect on the worst, but hope that itbecomes an improvement in the future.
Vingårdar i Sverige! : farligt för miljön?
The future climate of Sweden is expected to become warmer in the future. This would be beneficial for vineyards and may lead to a greater area being allocated for wine production. The environmental impact concerning eutrophication from Swedish vineyards has not been evaluated before. In this study nutrient balances are constructed for four Swedish vineyards with the goal to estimate the out and in flows of nutrient in the systems for the year 2010. Interviews with focus on farming practices undertaken during the year are conducted with the farmers.
Kan grönt bli till guld? : En studie av miljöcertifieringars värde och utveckling i den svenska bygg- och fastighetssektorn
Certification systems, that assess companies? work with social and environmental issues, have emerged in an increasing number of industries. Today, there are environmental certifications for the food industry, the forestry, the fisheries sector and several more. In apparel industry, certification for sustainable working conditions has been of major impact. The property sector is no exception from other industries.
Investerares önskemål om CSR-information i företags hållbarhetsredovisningar
To act responsible in relation to environmental, economic and social issues is a trend that is spreading among businesses and their investors. In order to assess business risks, ethical interested investors are calling for open, honest, clear CSR information that can be followed up in corporate sustainability reports. The ability to communicate about risks and to meet investors requests already in the business analytic process can save resources and increase the company?s profitability.The idea that companies should take responsibility for their impact on society from economic, environmental and social perspective is called Corporate Social Responsibility, CSR. In addition to CSR, there is another three-letter abbreviation in this context, PRI ? Principles for Responsible Investment ? which are principles, signed by ethically interested investors.
Tillståndsprövning - för lantbruk med djurhållning : en intervju undersökning med länsstyrelserna i Kalmar- och Hallands län.
The task of making a correct application for B- activities is the foundry time consuming
task. Information and facts concerning your entire business activity shall be attached into
a description of environmental consequences, which will be the basis for the decision
making whether the activities shall be granted a permission to practise environmentally
hazardous actions or not.
When the Environmental Act were established 1999, the permission process became
more extensor. With this study I want to give an insight about how these applications are
made. The methods I have used to collect information are a study literature where the
Environmental Act has been the focus, and qualitative interviews with two County
Administrative Board. I used the Environmental Act to understand why permission is
needed and the interviews to give me insight in how the work is done.
My conclusion is that it is very unusual that an application is granted without
complements.
Svensk kod för bolagsstyrning : Förklaras det mer än vad det följs?
Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.
Användning av rötrest från kombinerad etanol och biogasproduktion : en jämförelse mellan tre alternativ
Scandinavian Biogas is involved in the planning of a combined ethanol and biogas factory in Karlskoga, Sweden. Besides biogas and ethanol large amounts of digester residues will be produced, about 450 000 liquid tonnes residue (~7,3 % Dry Substance( DS)). The objective of this thesis was to investigate possible uses of the residue from the biogas production process ScandgasEthanol developed by
Scandinavian Biogas, and to derive a methodological approach how to evaluate and compare handling systems. Three systems where proposed and compared in this thesis; spreading of the untreated residue as fertilizer (system 1), dewatering to a higher DS content to reduce transportation before spreading as fertilizer
(system 2) and production of a solid fuel by dewatering and drying the residue (system 3). The general conditions for the proposed systems were investigated in
terms of practical viability, economical aspects, environmental impact and energy inputs/outputs.
Speglingen av organisationers egenintresse i remissvar : En studie av yttranden över fyra av Statens Offentliga Utredningar
Objective: In this thesis, we assume that the organizations' interests are governing their behavior/positions. It seems possible to draw conclusions about organizations'interests on the basis of the behavior / positions that will appear in the givenopinions on Swedish Public Investigations. The purpose of this thesis is toidentify self-interests of the studied organizations as they appear in their givenopinions.Method: The authors have made a qualitative and quantitative study of the opinions.Theoretical perspective: The basis of the study is the organization theories that focus the self-interest oforganizations.Empiric: Information is taken from four Swedish Public Investigations: the New Company Act, International Accounting for Swedish companies, Abolition of the audit requirement for small and medium sized enterprise and Simplified accounting. Altogether 310 opinions have been given on these, out of which we have studied 59. Furthermore, we have collected information on tasks, activities and objectives from the websites of the opinion giving organizations.Conclusions: In the literature, we found, as mentioned, that organizations havet hree self- interests which we define as general self-interests.
Siktning som saneringsmetod för metallförorenad mark
Toxic metals contaminate soil worldwide and thus serve as sever environmental threat. Therefore the purposes of this study were to investigate in which soil fractions that different heavy metals (Fe, As, Cu, Zn and Pb) could be found in contaminated soils and if it is possible to use sieving as a method for decontamination. Soil samples were collected from three different locations, the Nasa silver mine, the Blaiken-mine and Svalget environmental station. The samples were oven dried and later on sieved into six different fractions 8mm, 4 mm, 0.5 mm, 0.250mm, 0.063 mm and <0.063 mm. The fractions 4 mm, 0.5 mm and <0.063 mm from each location were analyzed in an x-ray fluorescence detector.
Utredningen om sambandet mellan redovisning och beskattning (SOU 2008:80) : en fallstudie av remissvaren
Vårt syfte med den här uppsatsen är att besvara följande frågeställningar:Vilka fördelar och nackdelar ser remissinstanserna med utredningens förslag?Är det några speciella områden där åsikterna går isär eller är liknande?Vilket stöd finns för utredningens förslag? Bakgrunden till att vi valt just detta ämne är att sambandet mellan redovisning och beskattning är ett komplicerat område som är sammankopplat på olika sätt..
Att fånga en föränderlig värld : En utredning av omvärldsanalysens nuläge och utvecklingspotential inom Regionförbundet Örebro
The first aim of this thesis is to descriptively identify and chart the activities of the strategic intelligence and environmental scanning that take place at the regional collaboration network Regionförbundet Örebro. This identification is essential in reaching the comprehensive and primary aim of the thesis: to discuss, through normative discourse, what the options of improvement are and in which ways systematic operations can be integrating parts in the organization. In order to offer guidance of development from the perspectives of environmental scanning, the question at issue has emanated from activities concerning the present methods of working at Regionförbundet Örebro.During the creation of this thesis, several interviews have been made with people who are regarded to be key roles within the regional collaboration network. An analysis has been made, based on governing documents and answers from the interviews, where possible improvements of the business have been identified. The inferences become parts of a greater potential of amelioration since they are presented as active solutions and proposals that can be directly adaptable to the organization.Our proposals of improvements/ameliorations are constituted by a number of concrete/explicit points such as: a wider public information supply and an introduction of several annual routines and methods..
Från Bomull till Byxor Livscykel Inventering och Ansvarsfullt Företagande En MFS i Södra Indien
A growing number of companies realise that to achieve their environmental goals and satisfy stakeholder expectations, they need to look beyond their own facilities and to involve their suppliers in environmental initiatives. A life cycle approach means that the production system should be optimised as whole, across national boarders and individual organisations taking part all the way from extraction to disposal. This study is a Life Cycle Inventory of resources used when producing a piece of cotton garment and the method is based on the standardisation series of ISO 14040-43. The area of study, Tamil Nadu the most southern state of India, accounts for more than 90% of India?s knitwear exports to Western Europe.
Översyn av vattenskyddsföreskrifter med tillhörande vattenskyddsområde i Hallstahammars kommun. : Vilka revideringsbehov finns?
Water is an important food and an important natural resource. In order to protect these are the Environmental Code and the EU directive given to water protection and related water protection regulations will be established for all water sources until 2010. Those who will prepare a water protection and related water protection regulations is the municipality or person responsible for water supply. The person then decides and declares the area as water protection and related water protection regulations are municipal or provincial government. The idea of creating a water protection is to protect the water supply and the body of water against pollution caused by point sources, diffuse sources and accidents combined.
Att inspirera ett engagemang : En studie om hållbar utveckling i undervisningen
Problem: Har arbetet för hållbar utveckling inletts och i vilken grad främjas den i kommunikationen mellan lärare och student på Handelshögskolan vid Umeå Universitet?Syfte: Syftet med denna uppsats är att övergripande avbilda hur implementeringen av hållbar utveckling i undervisningen på Handelshögskolan vid Umeå Universitet. För att avbilda studieobjektets verklighet så väl som möjligt kommer vi undersöka ett antal delsyften; om vad som kommunicerats, hur det kommunicerats och hur relevant kommunikationen uppfattas i undervisningen. Detta kommer undersökas genom att titta på lärares uppfattning för att jämföras med hur studenterna uppfattar implementeringen av vår problem formulering.Teori: Teorikapitlet har sin grund från vetenskapliga arbeten och är baserad på tre teorier. En teori handlar om hur man strukturerar arbete för hållbar utveckling i en universitets kontext.
För naturens bästa : en studie av svensk kvalitetsmärkning av ekoturism
Nature?s Best is a quality-label for Swedish Eco-tourism. It is one of very few active ecotourism labels and the only one that claims quality as its main focus. The objective of this thesis is to evaluate the certification scheme Nature?s Best with regards to the values the certification creates for the companies that certify their products.