Teaching preschool children about the environment. A comparative study of how two preschools work with environmental issues.My investigations are based on qualitative interviews and observations carried out at two preschools, one of which has a nature and environment profile while the other works in traditional ways with these questions. I sought to explore the ways in which pedagogues in each preschool raise environmental awareness and, more generally, awaken an interest in nature in the children. The consequences of methodological similarities and differences will be considered.This term paper concludes that the difference between an environmental profile preschool and a traditional preschool working on environmental awareness is not large. The knowledge gained by children in the latter preschool surpassed that gained in the former.

The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).

We must all take our responsibility to our common environment, we have to make sure that the following generation is guaranteed a healthy and good environment. Swedens universities have a significant role too achieve this. Environment questions have to integrate in the educa¬tion as a compulsory element, then more people will have an increased comprehension for the influence we have ion the environment. . My degree project have I decided to do about the environmental work at Halmstad University.

This thesis has evaluated environmental classifications of projects and the lessons learned to explore what the possible ramifications of implementing this in the construction and infrastructure are. Companies today are looking to develop methods to demonstrate their environmental commitments, but there is an uncertainty regarding the contribution of environmental classifications in this aspect.The literature review presents the theory of environmental classification, which provides a general knowledge of its function. The empirical data is based on an analysis of existing classification methods and qualitative interviews. The analysis shows specific environmental classification system for the area of construction and infrastructure. CEEQUAL is currently the only environmental classification applicable to Swedish projects and therefore serves as the basis for the continued analysis.

Companies today are facing more and different kinds of demands from the society and their stakeholders. It is no longer enough to just deliver the products, and not just the quality of the products that matter. The consumers are getting more conscious about the many ways in which companies affect the society and the environment in which we live. The financial sector, that among others includes stakeholders such as insurance companies, banks and fund companies are starting to realise the importance of the non- financial issues that companies are encountering. Analysing the companies sustainability when it comes to social and environmental issues, has become an increasingly important factor when for example choosing companies to invest in.

Background: Small- and medium- sized businesses have during a long time had difficulties in raising long-term funding from external financiers, a reason for this is that these companies may have more information about their own business than the bank has. One way to reduce this problem is to hire a certified public auditor or a certified accounting consultant. Much has changed in recent years in the accounting profession. Mandatory audit has been abolished for small- and medium-sized businesses, which has led to major changes. Auditors are now not mandatory for these companies, which opens up the market for accounting consultant´s.

Environmental objective 17: Sustainable consumption - An attempt to integrate the global impact of the Swedish consumption with the environmental objectives system The aim of this report was to integrate the global impact of the Swedish consumption withthe environmental objectives system through presenting a suggestion for a seventeenth environmental objective ? Sustainable consumption. How the Swedish consumption pressures the global environment and methods to measure the affects was investigated. The pressure was divided into five main fields: climate, air, water, land and chemicals. The impacton humans and the biodiversity was also discussed, as well as differences between how men and women affect the environment and get affected when the environment changes.

The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put together to develop how the ongoing reporting should be ended with an annual report. 2013 is the year to choose between K2 and K3-regulations in smaller, unlisted companies.

Today many companies and municipalities requires that their suppliers should have an environmental management system to work by. This might be one of the reasons to the increasing number of companies that today are implementing environmental management systems. Care of Haus is one of the companies that thinks that the benefits are bigger than the disadvantages, when it comes to environmental management systems, therefore they have made the choice to work with ISO 14001.The ISO 14001 standard is deified on the PDCA- cycle. PDCA stands for Plan, do check and act. Care of Haus choose to work with the ISO 14001 standard since it is a well-known standard for the companies that?s Care of Haus collaborates with and it is also well-known within their clienteleWithin this report an environmental investigation has been made.

Although previous research conclude that mergers and acquisitions do not always lead to improved profitability or increased shareholder return, the number and size of M&A?s is steadily increasing. In this thesis we examine why an acquirer pays a price higher than the market value. Can accounting data explain the size of the premium? 618 European transactions between 1997 and 2008 are examined and relationships between the targets? accounting data and the premium is analysed through statistical regressions.

In recent years there have been major changes in the accounting field and the question of what is fair and accurate reporting is always a relevant issue. Defining the concept of true and fair view and to find an accurate synonym is difficult, still it may be considered that there is an implied meaning of the concept in the business of accounting. In 2004 BFN started the development of K2, a simplified regulatory framework for small companies. The purpose of K2 is to facilitate the accounting and reduce the administrative burden for these companies. In Sweden, 95 percent of all companies belong to the category of small companies and are allowed to use the new and simplified regulations, K2.

Strategin Big Bath Accounting betecknar situationer då VD upprättar externredovisning efter förutbestämda mål och medvetet ändrar företagetsredovisningsmetoder. Artiklar som ifrågasätter företags externa redovisningförekommer regelbundet i svensk affärspress. Journalister diskuterar med storskepsis sanningen kring vissa börsbolags redovisade resultat. Uppsatsen syftartill att undersöka om denna strategi förekommer bland företag påStockholmsbörsen. Big Bath Accounting operationaliseras i denna studie tillnedskrivning av goodwill vid VD-byte eller vid negativt resultat.

The subject field studied in this essay is environmental scanning. The aim of this study is to analyse how three public organizations within the subject field sustainable development work with their environmental scanning. Most organizations have to relate to their surroundings such as clients and competitors. Environmental scanning is another very important field that organizations have to relate to in their work. This essay has three questions in focus which are the following;How is the work with environmental scanning in the three organizations arranged?How does the work with environmental scanning differ in the three organizations?How important is environmental scanning for the subject field sustainable development?The study was carried out through four conducted interviews with key persons within the three organizations.

AbstractWith this c-composition, I am trying to give a view over what has happened in the political area and the issues that concerns environmental aid. My analyze starts in the 60-ies when the environmental debate took of. It continues trough the 70-ies, 80-ies and ends in 1994 with the report that considers the UN-conference in Rio de Janeiro 1992, ?Sustainable Aid? and what the results of the more and more important issue ?sustainable development? has offered the Swedish government ant there work with environmental aid.The question issue is: At what time in history, did the Swedisch government start to addrsess environmental aid? How did the environmental aid come to be addressed and developed in the political area from the Brundtlandreport ?Our common future? from 1987 to the UN-conference in Rio de Janeiro 1992?The result is that the environment is getting more and more important in the political arena as the knowledge about the escalating crises with the environmental problems are being taken more seriously. The problems with the environment has to be considered together with the rest of the aid- and developing questions like economy and the struggle to reduce poverty in the world.

Background and problem: Financial reports are created for the users as decision support. Stakeholders are often subjects to information asymmetry. Banks represent one of the primary stakeholders and financiers of a company, and place great emphasis on financial reports in their credit assessment process. The question is, however, how useful the financial information actually is. According to previous research, banks consider accounting information as troublesome in some respects, mostly due to accounting choices and judgments.