Environmental management systems are a way of systematizing and streamlining an organization's environmental efforts. Within its EMS the organization determines it´s environmental policy and various environmental objectives. In order to achieve their environmental objectives the organization produces action plans that describe how they will work towards the objectives. Stora Enso Skog AB´s districts have been assigned to produce action plans for the company´s environmental objective of 90 % approved everyday nature consideration in final felling and any targets included within this objective. The purpose of this study was to investigate how the districts work with these action plans and how this could be improved.

Background: The valuation of growing crops is problematic partly due to weather conditions. 2011 showed that of all cultivated crops 42% were autumn sown which makes up a significant proportion of the total arable land in Sweden. This presented an opportunity to investigate more closely the methods and options used in the inventory valuation of biological assets. Problem: What options are there in the valuation of own-produced inventory specifically in the form of growing crops? Objective: This study's aim is to create an increased understanding of an agricultural company's options for inventory valuation of biological assets. In the survey of the options this study has found two main categories: rule-and principle-based accounting. Methods: A qualitative study with an abductive approach.

Environmental issues is now taking a growing place in society and to ensure that companies meet public expectations and do their part in working towards a sustainable development, environmental management system is said to be an effective tool (Almgren & Brorson, 2009).This case study has examined a company's environmental management system in order to find strengths and weaknesses within the ISO 14001 system. The work was carried out using interviews, document reviews and analyzes in which the three main concepts control the report ; "daily work", "audit" and "environmental aspects".The results shows that the daily work looks different depending on where you are; in the production or at the office. The audit examined all documents related to the environmental management system and the study showed that the biggest strengths was the commitment and waste handling while areas such as environmental goals and management review needed improvement. As a result of the deficiencies identified, suggestions for improvements was proposed. The investigation of the routine of the environmental aspects showed an incomplete routine where the red wire from identification to evaluation was missing.

According to recent statistics the construction industry is responsible for the largest waste discharges of both dangerous and non-dangerous waste, when disregarding the "non-dangerous" amount of granite waste produced by the mining industry and the waste produced by the pulp and paper industry. Preventive work within waste management is an ongoing practice so to be able to reduce negative environmental effects. One of the most common actions for the companies to take is to separate the different kinds of waste from one another at the construction site. Although by working with the problem in earlier stages of the process a large amount of the waste could already have been reduced.Companies in the construction business that are actively working to decrease environmental impact in their operations often use an EMS (Environmental Management System). By using environmental management as method the company can manage their environmental work so that actions can be taken where they are needed the most.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

The environmental issues have during the last decenniums gained an increased role in both the political arena and in the market economy. The society is therefore more knowledgeable about the environment and our impact on it. Through this enlightened state, stakeholders tend to put pressure on the organizations of today. They, more or less willingly, incorporate this responsibility to be a part of their business. Entrepreneurs in the environmental area have seen this rising market as an opportunity to gain market shares and other positive outcomes.

The purpose of this study is to exam how two environmental organizations reason about the loss of biodiversity. The research questions are; what is the view in these organizations regarding biodiversity? What are the underlying environmental discourses behind their reasoning, and how do they reason about the risks associated with the loss of biodiversity? As a first part of this thesis a thorough review of existing literature and online resources about the actions of environmental organizations was conducted. Two organizations were interviewed, World Wildlife Fund (WWF) and Naturskyddsforeningen. The questions for the study were analyzed in light of Dryzek´s (1997) reasoning about environmental discourses and using the concept of risk by Beck (1998).

This master thesis deals with the differences in the design of the environmental scanning between different kinds of organisations, as well as the demands and regulations etc. in the respective environments that influence the environmental scanning. The content of the environmental scanning and the organisation of the function are outside the scope of this study. Two organisations that do not have an organised function but are scanning their environment were chosen for the investigation. A model for conducting the environmental scanning developed by Frankelius is used to analyse the practice of environmental scanning.

The purpose of this paper is to investigate the process of transferring information from science to "the field" of environmental protection in Sweden. I have studied four Swedish environmental organizations, Greenpeace Nordic, WWF Sweden, the Swedish Society for Nature Conservation and Friends of the Earth Sweden to see how they search/get information. I have also studied the Swedish Environmental Protection Agency and its role as sender of information, since it is the authority which is responsible for environmental information in Sweden. I have used information and communication theories as a help to analyse my results. While working on this paper I realized that my methods were not the best.

Traditional product features such as price, quality and supply service have been extended and nowadays includes environmental aspects as well. It raises new and increasing demands on haulier companies. The transport sector is responsible for a large part of the pollutants causing today?s environmental problems. The business is being closely monitored and to operate environmental friendly is seen as one of the most important elements for the industry?s future development.

BackgroundA cost that lately has been discussed related to audit is the higher cost for auditing of small stock company. The question is if this cost is higher than the total utility of statutory audit and should it in that case be statutory. SRF says that the condition for small stock companies development is an abolishment of statutory audit. FAR consider that auditing is important for development and continuation.PurposeThe purpose of this paper is to investigate whether there are any winners or losers among auditing firms and accounting firms in Sweden if the statutory audit for small stock companies abolish.MethodThe paper is both a qualitative and a quantitative study that is based on primary data made from an interview and a questionnaire investigation. ConclusionOur conclusion is that the big Winner is the accounting trade.

Earlier models that measured de facto harmonization of international accounting mainly used indices and other related statistical models. Those approaches do not account for the relative importance of individual balance sheet items or expense items being harmonized. This paper therefore proposes a different approach using Runsten?s (1998) permanent measurement bias model. That way it is possible to quantify the harmonization process by accounting for differences among companies.

Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson       Supervisor: Markku Penttinen            Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method:  This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.

Denna uppsats undersöker Environmental Storytelling som berättarteknik i spel. Huvudsyftet med uppsatsen är att få kunskap i ämnet för att applicera på ett specifikt spelprojekt, samt att undersöka området genom en användarundersökning. Frågan ställs hur spelare använder environmental storytelling för att skapa sig en uppfattning om spelets story. Teori undersöks för att samla information och rekommendationer om hur man använder environmental storytelling, och denna information används sedan för att skapa en virtuell miljö. Miljön testas av spelare som får spela igenom miljön under observation och sedan delta i en kvalitativ semi-strukturerad intervju, där de frågas om vad de förstår av spelets story, och hur de kom fram till det genom att titta på miljön.

The study describes the problems with analysis of real estate companies after the introduction of IFRS. With the introduction of IFRS (2005) and specially IAS 40 the real estate companies get the ability to appreciate its real estates to real value. With the difference in the accounting, grows the question if it has become some differences for analysts with analysis and valuation of real estate companies. We also look into how well this new standard effect the real estate companies from the view of the accounting quality and its characteristics..