In a business environment where the stakeholder perspective is evolving and sustainable development is receiving increased attention, it is of importance for companies to adjust. The demand and pressure is exerted from several stakeholders who force companies to take action and live up to the expectations because if failing to do so, negative consequences will most likely be the case. The attention of this study is on ABB Power Products (ABB PP) and their environment and working environment risk management. The aim of this thesis is to identify and describe how perceived environmental risks are managed and what the incentives are to work proactively to minimize the risks. The incentives for a proactive risk management strategy are researched through both a strategic and operational perspective.

Decomposition of organic matter is a critical process in the ecosystem, which involves many essential biotic and physical parts. Decomposition is therefore an important process both above and below ground. The rate of decomposition is dependent of many environmental factors for example: pH, moisture and supply of oxygen. The decomposition can therefore be affected by large scaled environmental influences, such as acidification and climatic changes. The root litter in the forest is in different ways affected by acidification, liming and manuering.

Denna uppsats handlar om hur den särskilda tillåtlighetsregeln i 11 kap. 6 § miljöbalken tillämpas vid tillståndsprövning av vattenverksamheter. Av paragrafen följer att en vattenverksamhet endast får bedrivas om den samlade nyttan av verksamheten överväger de kostnader samt skador och olägenheter som verksamheten medför. Syftet med paragrafen är att hindra vattenverksamheter som inte är samhällsekonomiskt motiverade samt utgöra ett extra skydd för miljön utöver miljöbalkens generella miljökrav.Syftet med studien är undersöka hur denna paragraf tillämpas i praktiken ? både i rättspraxis och i ansökningsförfarandet.

According to the Water Framework Directive of the European Union, macrophytes should be used as indicators in the ecological and environmental monitoring of lakes. In the member state Sweden the Environmental Protection Agency has elaborated assessment criteria for determining lake status based on macrophytes. The main focus of this thesis is to evaluate the efficiency of the assessment criteria for macrophytes. In addition the concordance between the ecological status classes of the four quality factors included was analysed.The assessment criteria for macrophytes are based on the total phosphorus preference of the respective species. The focus is thus mainly on the nutrient level of the investigated lakes and the environmental problem monitored is eutrophication.

Bakgrund: År 2004 beslutade Europeiska Unionen (EU) att inrätta nya internationella re-dovisningsstandarder (IFRS). Ett beslut som influerades av International Accounting Stan-dard Board (IASB) och som kom att innebära väsentliga förändringar för noterade bolag. Syftet med IFRS är att försöka harmonisera de olika europeiska ländernas redovisningsme-toder för att öka den internationella jämförbarheten. IFRS 3-Business Combinations som be-handlar regler angående företagsförvärv, är en del av IFRS. I jämförelse med tidigare svenska regler ställdes det, i samband med införandet av IFRS 3, högre krav angående iden-tifiering av förvärvade tillgångar vid ett företagsförvärv.

This study is a degree project in environmental engineering at Mälardalens university. Its purpose has been to perform a risk assessment on whether or not any contaminations are present in the soil at two properties in Köping. The assessment was to be done accordingly to a method that has been set up by The Swedish Environmental Protection Agency (Naturvårdsverket). The method for investigation of contaminated sites is called MIFO. MIFO consists of two stages.

The capacity to extract information from vehicles has the potential to be very beneficial. Performing analysis on information about fuel usage, emission values and other driving properties of a vehicle can lead to great economic and environmental benefits.This report contains descriptions of two prominent systems for retrieving information of this nature from a vehicle, On-Board Diagnostics and FMS-Standard, and of an implementation of FMS-Standard.The conclusion drawn after this investigation is that these systems do indeed offer access to the benefits mentioned earlier, although to varying degrees and with differing prioritisation..

1 januari 2010 träder förordning 2009:907 i kraft. Denna förordning medför krav på svenska statliga myndigheter att införa ett miljöledningssystem (MLS). Med anledning av detta avser denna studie att utifrån förutsättningar som ligger till grund för en lyckad integrering av MLS bedöma hur Uppsala universitet på bästa sätt kan möta dessa krav. Efter genomgång av litteratur har fyra faktorer som anses vara betydande för integreringsprocessen valts ut. Dessa är; anpassning av MLS till andra ledningssystem, ansvarsfördelning, kommunikation samt utbildning och kompetens.

Companies become more and more aware of the added values of the packaging. A well chosen and developed packaging can reduce the costs for the companies through reduced costs for transports, reduced quantity of waste and discards and increased goodwill for example. The companies? costs for salaries can also be reduced due to the increased packaging handling efficiency and the reduced costs for sick leave, reduced work capacity and rehabilitation etc. that can arise when handling poorly developed products and packaging.

Bakgrund och problem: Dagens företag verkar i en osäker och dynamisk miljö där marknaden ställer allt högre krav på snabba förändringar och anpassningar till kundernas behov. För att möta denna dynamiska omgivning har en rad nya produktionsfilosofier introducerats. En av dessa som fått stor uppmärksamhet och vars användning ökat är lean.Under senare år har det kommit att riktas stark kritik mot tillämpningen av traditionell ekonomistyrning och att denna kan vara skadlig vid tillämpningen vid lean. Andra forskare tar det steget längre och ställer sig frågan om det finns någon plats för ekonomistyrningen vid operationella koncept.Som ett svar på ovanstående kritik introducerades lean accounting, ett ämne som fortfarande är hårt debatterat inom managementlitteraturen. Andra forskare skiljer här på lean accounting och lean control, där lean control fokuserar på output, behavioral samt social control.

Food waste from grocery stores - An analysis of municipal management inSweden and a detailed study of the situation in Umeå municipalityThe objective of this thesis was to analyze the municipal management of food waste fromgrocery stores in Sweden in general and in Umeå municipality in particular. Furthermore theobjective was to account for the different waste treatment methods that can be used and toevaluate them from an environmental perspective. In order to analyze the municipalmanagement a survey was sent to all of the municipalities/municipal waste companies inSweden. A general comparison of treatment methods was carried out on the basis of ascientific review and a system analysis was performed in order to compare three differenttreatment alternatives for the food waste generated in grocery stores in Umeå. The surveyshowed that the legal definition of food waste from grocery stores is unclear and variesbetween municipalities.

The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

Background: Examinations with the intent to assess neurological functions and level of conciousness are common in neurocritical care, but the effect on the patient is not entirely researched.Aim: The purpose of this study was to describe the patient?s situation at the neurological wake-up test concerning the environment, nursing interventions and the possibility given the patient to become awake, and if these conditions affect the outcome of the wake-up test.Methods: A quantitative observational study took place at a neurocritical care unit, where 20 patients were observed from interruption of sedation to the neurological assessment, which was performed by a neurosurgeon or a specialized critical care registered nurse. Nursing interventions, environmental factors and physiological parameters were documented.Result: Twelve intervention varieties to control patients? physiological parameters were used. CPP > 80 mmHg was found in 90 % of observations.

Assessment of impacts on nature and reindeer husbandry by the considered mountain road between Borgafjäll and Saxnäs- Swedish National Road and Transport Research Institutes method for assessment of damage to heritage assetsThere are plans regarding the building of a new road from Borgafjäll/Båtas to Saxnäs, and two road alternatives have been presented. The road has been localized to an area which is protected as a nature reserve and listed as a Nature 2000 area. This report aims to determine the effects on the Nature 2000 area and reindeer husbandry, and to be a source of knowledge for future environmental impact assessment in that project. In order to assess the impact on nature values and reindeer husbandry a method from the Swedish National Road and Transport Research Institute (VTI) has been used. A literature review has been made to prescribe the effects and consequences.

The purpose of this thesis is to examine how investments are justified in the Swedish data center industry, with a focus on cooling equipment. This is achieved through semi-structured interviews with 20 different interviewees. These interviewees represent different facets of the industry and facilitate an understanding of which factors, such as: investment costs, operating costs, reliability, environmental impact and the influence of external and internal actors, come into play and to which degree they impact the investment decision-making process. The results show that primarily low operating cost in the form of low energy consumption is the driving factor when it comes to the procurement of new equipment. A lower environmental impact is a positive side-effect of lower energy consumption.