Sweden recently changed the national regulation of chimney sweeping. This study has two purposes. The first purpose is to evaluate the effect of this reform to see if the new regulation has led to an effect in terms of increased chimney fires in single-family houses and for the wood-burning and oil-burning stoves, respectively. The second purpose is an updating of a previous study (Mattsson 1994) of analysis of society´s benefits and costs of different alternative sweeping frequencies for wood-burning and oil-burning stoves. This study also has a secondary purpose to examine the extent to which the local sweeping rules vary with climate conditions.  Mattsson, based on his results, proposed that the sweeping requirements for oil-burning stoves should be reduced from twice a year to once every second year and for wood-burning stoves the sweeping should be reduced from four times to once each year.

Bakgrund: Den första januari 1983 infördes revisionsplikt för alla aktiebolag i Sverige. Idag gör EGs fjärde bolagsdirektiv det möjligt att undanta mindre företag från kravet på revision och debatten kring revisionsplikt i små bolag i Sverige är nu intensiv. Sedan årsskiftet 2004 gäller även ett nytt regelverk, Revisionsstandard (RS) i Sverige och detta såväl som ökade krav på oberoende har ytterligare intensifierat debatten. Enligt flertalet studier är ett borttagande av revisionsplikten inte realistiskt, dock anses att små och medelstora företag är i behov av enkla och ändamålsenliga regler. Det är således relevant att undersöka hur en ändamålsenlig revision skulle kunna se ut i mindre aktiebolag.Syfte: Syftet med denna uppsats är att tydliggöra vad som kan avses när begreppet ?förenkling? används i debatten kring revision i mindre aktiebolag.

Each year, the coffee machines at Ericsson in Kista produce around 100 tons of ground coffee waste.The companies Coor Service Management, Löfbergs Lila and Selecta are all responsible for differentstages in the logistical chain in delivering coffee and, together with Ericsson, they want to increasetheir environmental benefit. The plan is to produce biogas through anaerobic digestion instead ofincinerating the coffee waste in a heating plant. The results are to be presented as different businesscases in which different biogas plants are compared with the reference case (heating plant),comparing costs and environmental impacts.There are two major environmental benefits from producing biogas; reduced carbon dioxideemissions from when fossile fule is replaced by carbon neutral biogas, and reduced emissions fromreturning digestate from the bio reactor to farmland instead of using industrial fertelizer.In order to determine the biogas potential in coffee waste, a couple of properties had to bedetermined in a laboratory. Properties such as the dry substance content, heating value, moisturecontent and ash content. The results show that 100 tons coffee waste could produce around 16 500Nm3 biogas which would contain 163 MWh.The biogas reactor and upgrade plant both need energy gas to function and uses around 14 MWh ofthe produced gas.

This study focuses on small scale hydropower in Sweden. This means plants with a capacity of up to 10 MW. The study has a special focus on plants with a capacity up to 2 MW. The study has three aims. It strives to describe the small-scale hydroelectric industry in Sweden.

Introduktion:Att hållbarhetsredovisa efter GRI:s riktlinjer är idag en standard bland multinationella företag världen över. Vi anser dock att det är mer givande för intressenter att placera företaget i ett större sammanhang och för att se hur mycket företagets miljöpåverkan kostar samhället årligen. Sportsko- och klädesföretaget Puma har i en resultaträkning monetärt uppskattat hur mycket miljöpåverkan från deras leverantörer och egna aktiviteter kostar samhället varje år. Den kallas för Environmental Profit & Loss Account och fungerar som ett transparens-, strategi- och riskhanteringsverktyg.Syfte:Den här uppsatsen syftar till att beskriva hur EP&L kan användas i framtiden.Problemformulering:1. Hur används EP&L som strategi- risk- och transparensverktyg?2.

In the year 1800, about 5 % of the world population lived in cities (World Wide Fund for Nature, 2012, 3). Today that number is about 70 % in Europe and North America, and in 2050 it is expected to be 86 % in the developed world and 67 % in the developing world (www, UN, 2009). In addition, the global population is expected to increase with 2.2 billion people until 2050. As a result of the population increase more food has to be produced which requires more transport from the countryside to the cities. However, this flow of resources faces some difficulties.

Today's climate and environmental issues have now been up for discussion for quite long. Various environmental measures have been taken, but it is not always certain that those measures actually are for the better because of the complexity of our environment. Therefore, studies of whole life cycles are very important even if they are time and resource intensive.Real estate accounts for 15% of global carbon emissions, but also affects our environment in many other aspects. In Sweden this number is even higher. About 30 % of its carbon dioxide emissions originates from building sector and changes are therefore of great importance.

Uppsatsen behandlar styrningsverktyg i arbetet mot ett ekologiskt hållbart samhälle, av kommuner nyttjade styrmedel och de boendes uppfattning av dessa. Fokus ligger på de boendes respons på miljömål i uppbyggnaden av den ekologiska stadsdelen Hammarby Sjöstad i Stockholm.Med hjälp av kvalitativ metod och djupintervjuer med 14 boende studeras de styrmedel som används för att påverka och förändra de boendes miljöbeteende, de boendes inställning till dessa samt vilka drivkrafter som finns bland de boende för att agera miljövänligt.De aktuella styrmedlen; regleringar, ekonomiska styrmedel och informativa styrmedel presenteras med hjälp av citat från intervjuerna och redovisas utifrån strukturell, positionell samt individuell nivå. Dessutom redovisas meso-kontextens påverkan samt individens egna drivkrafter för miljöbeteende.Teorier som tas upp och relateras till det empirirska materialet är makt, governmentality samt relevant urban- och miljöforskning. I resultatet framkommer exempelvis att de boende efterfrågar inbyggda lösningar för ett miljövänligare samhälle. I diskussionen resoneras bland annat kring den krock som kan finnas mellan de olika diskurserna; miljövänlighet och senmodernitet..

Since 1987 until November 2010, the entrepreneurs who choose to conduct its? company in the Swedish corporate form aktiebolag had no opportunity to evade or deselect the mandatory audit. The only choice that really was there to make was to which audit firm they would turn to and the Swedish auditor?s position was rather unchallenged. Today the circumstances are different and the small businesses have been given a chance to take charge of their own situation now being able to remove the auditor.

Today's climate and environmental issues have now been up for discussion for quite long. Various environmental measures have been taken, but it is not always certain that those measures actually are for the better because of the complexity of our environment. Therefore, studies of whole life cycles are very important even if they are time and resource intensive.Real estate accounts for 15% of global carbon emissions, but also affects our environment in many other aspects. In Sweden this number is even higher. About 30 % of its carbon dioxide emissions originates from building sector and changes are therefore of great importance.

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.

Karlstads kommun har satt upp mål i transportstrategin som syftar till att öka antal cykelresor i Karlstad. Vid användning avger cykeln varken växthusgaser eller föroreningar. Vardagsbeslut att ta cykeln exempelvis till arbetet leder till att koldioxidutsläpp kan reduceras. Cykling kan därmed bidra till att uppfylla viktiga miljömål. Cykling främjar hälsa.

Sustainability work is something that is emphasized more and more. Corporate Social Responsibility, CSR, is discussed and the question of how much responsibility companies should really take is frequently in the news. Companies tend to ask themselves how much responsibility they should take. CSR is a common concept of companies environmental and social work and a concept we tend to see here and there in our modern society. CSR includes companies? social responsibilities, both in terms of carbon footprint, working conditions, social responsibility and more.

Revisorn står inför ett fundamentalt dilemma, där oberoende måste prioriteras under revisionen samtidigt som konsulttjänster utgör en viktig inkomstkälla och kräver en god relation till klienten. Detta dilemma kan vara extra problematiskt i små bolag eftersom risken för socialt beroende antas vara större när färre individer är involverade. Syftet med studien är att skapa förståelse för hur revisorer resonerar kring gränsen mellan rådgivning och revision i små bolag. För att uppnå syftet med studien har sju revisorer intervjuats och materialet har studerats utifrån social identitetsteori. Resultaten indikerar att revisorer för små bolag har stark identifikation med klienten, vilket kan göra att deras oberoende riskerar att nedprioriteras till förmån för klientens behov.

The private sewage systems in Sweden releases around 600 tons of phosphorus per year, compared to about 350 tons from municipal sewage treatment plants, and they account for approximately 21% of the total anthropogenic discharge of phosphorus into Swedish waters. About 40% of Sweden's nearly 1 million private sewage systems are inferior with respect to emissions to surface and groundwater. The technology of small sewage plants is under development and knowledge of treatment effects for different solutions is poorly consolidated. Municipal authorities lack resources to keep up with the technologic development and assess the reliability of the treatment performances that suppliers report for their products. The thesis aims to conduct a market review and evaluation of wholly or partially prefabricated small sewage plants, to make it easier for municipalities and property owners to assess different technical solutions. The goal is a compilation of the products on the market, evaluated on the basis of the reliability of specified degrees of reduction.Information on sampling procedures and test results were collected through a questionnaire to all active suppliers and the responses were then used to classify the products.