Given a considerable increase in knowledge-based companies, the interest for measuring and valuing intangible assets, particularly human capital, has increased accordingly. Human capital has climbed the management research agenda as human assets make substantial contribution to the value creation in knowledge-based companies. Neither internal nor external financial statements reflect the value of an organization?s human assets. Against this backdrop, we find it interesting to explore how counting and controlling for human capital is devised.

Given a considerable increase in knowledge-based companies, the interest for measuring and valuing intangible assets, particularly human capital, has increased accordingly. Human capital has climbed the management research agenda as human assets make substantial contribution to the value creation in knowledge-based companies. Neither internal nor external financial statements reflect the value of an organization?s human assets. Against this backdrop, we find it interesting to explore how counting and controlling for human capital is devised.

 Title:Transshipment Terminal ? A study of environmental effects from the introduction of a transshipment terminal and a route planning system in the municipality of Kalmar Examiner:Andersson, PetraKey words:Transshipment terminal, route planning, environmental impact Purpose:The study aims to examine how a transshipment terminal and a route planning system may have implications for the municipality of Kalmar from environmental concerns. Methodology:The thesis is a case study on the municipality of Kalmar. A positivistic -and an objectivistic approach have been used. The strategic approach that was used was quantitative.

Abstract The objective of our study was to get knowledge about how teachers think when they make purchases to preschool. Do they consider making environmentally conscious purchases? Do they work actively to transfer environmental consciousness to the children?We chose to interview nine preschool teachers and one cook in two different local municipalities. Our investigation showed that there was a very low engagement in these issues. The teachers said that they were very strictly bound to already existing public contracts and did not see any possibilities to influence the preschools consumption.The teachers hade no idea that not only their work could result in environmental savings in the school, but also result in attitudes changes among the children, their parents and, in the long term, society in general.

Organic material used for biogas production can also undergo other treatments. The emissions and impact from the different treatments are evaluated in this environmental assessment, with a focus on energy and climate. The materials included in the study are organic household waste, slaughterhouse waste and liquid manure. Other than biogas production, the possible treatments for organic household waste and slaughterhouse waste are incineration and composting, and for liquid manure storing and spreading. The analysis is based on data and information from current and relevant literature, and relates to the conditions in the Swedish energy system.

Environmental subsidies are used as incitements to farmers for development of sustainable land use. In 2014, applications for funding constructed wetlands were not available. This paper examines the environmental consequences of this lack of funding in one intensively cultivated region Skåne län, southern Sweden.A review of wetland applications between year 2007-2013 show that the average rate of applications has been 31 projects per year with a wetland size of 4,48 ± 1,61ha per project (mean±95% CI). Based on interviews, the result suggests that the lack of funding in one year leads to between 102 and 140 ha of constructed wetlands that is not built. This correspond to a total loss of increased nitrogen retention capacity between 6,0 and 91,7 tons/year and a loss of increased phosphorus retention capacity between 0,17and 2,1 tons/year in the drainage basins of Skåne.Further the interviews show that continuity of environmental regulations and funding is important for the farmers? interest in environmental measures.It is concluded that the total loss of increased retention capacity is small compared to the annual transport of nitrogen and phosphorus in the drainage basins.

Gatukontoret i Malmö planerar att börja tillhandahålla ekonomiskt förmånligaparkeringsmöjligheter för miljöbilar, i syfte att stimulera användningen av dylikafordon. Detta examensarbete utgör en förstudie som Gatukontoret i Malmögenomför inför denna åtgärd, vilket i viss mån har påverkat både studiens ochuppsatsens utformning..

Every plan and program decided on by an authority or municipality, where the environmental impact can be considerable, must be environmentally assessed according to Environmental Code, the Planning and Building Act (PBA) and the Regulation on Environmental Impact Assessment.The purpose of this study is to examine the Environmental Impact Assessment (EIA) for The Region Development Plan for the Stockholm Region, RUFS 2010. The plan was approved by at that time the Regional Planning Office (Regionplanekontoret), which procured the process by consultants. RUFS 2010 includes two merged plans ie. a regional Development Plan (RUP) and the Regional Spatial Plan for Stockholm. It was necessary to establish an environmental assessment of RUP, but not for the regional plan.

Background and problem discussion: Sustainability reporting has recently risen in importance and a rising number of companies choose to issue voluntary stand-alone sustainability reports. Their non-regulated nature increases the opportunity for management to angle the information in these disclosures to their own advantage. Lately the focus has shifted from examining what kind of information is provided in environmental disclosures, to analyzing how the information is presented.Purpose: The purpose is to examine if managers in the energy sector use optimistic tone when issuing sustainability reports. The aim is to find out if the tone applied in environmental disclosures is in congruence with either the environmental or economic performance or if an excessively positive tone is being used to mislead readers.Limitations: This study is limited to information found in environmental disclosures from private companies in the energy sector, issued in 2012 or 2013. Environmental performance is defined as the amount of CO2e emissions and economic performance refers to annual company revenues.Methodology: The quantification of optimistic tone is conducted using a content analysis, relying on a pre-specified wordlist and a pilot study.

The purpose of this literature review was to describe the paths of exposure and accumulation of organic pollutants into the tissues of farm animals. Organic pollutants can be spread in the environment by air and rainwater. Farm animals can be exposed to these pollutants for example by eating soil or contaminated plants. Many of the pollutants can then accumulate in the fat tissues of the body because of their lipophilic character. Brominated flame retardants and perfluorolated compounds are both pollutants of current interest.

The purpose of this thesis is to shed light on a present trend of professionalization in Swedish local environmental politics, which have recently seen a decline in active participation of the citizens in favor of an increased governmental regulation. With the aim to closer investigate this relatively new phenomenon, the paper is a qualitative single case-study of environmental policies in the Swedish municipality of Karlskrona. In this case, the municipality is obviously balancing between regarding the interests of the national level and the interests of its own citizens at the same time. This motivates the use of system-theory, and relates to the classical political paradox between participation and efficiency which is also a present theme in the paper.This text-analysis based on interviews with personnel and documents from the municipality shows a visible trend of professionalization in the local politics of the municipality of Karlskrona, from a large grade of participation and a strong bottom-up approach in the days of Agenda 21 to now being more strongly top-down defined by national environmental objectives and principally operated on a professional level..

Sweden experienced a decline in exports of 16 percent in the period after the financial crisis. The decline has created a lot of question marks regarding the traditional exports which has started a process with the aim of finding Sweden?s next cash cow in export.Sweden adopted stringent environmental laws early which positioned them as a strong nation in environmental awareness. The stringent environmental legislation meant that the Swedish companies were required to minimize the environmental impact, which created a demand for eco-efficient products. Despite the early demand for eco-efficient products, the international success of the Swedish cleantech companies has been modest.The government can increase firms international competitiveness by encouraging, supporting and promoting activities on the domestic market.

Abstract Considering the social dimension of sustainable development this thesis focuses on the qualities of life and how the environmental qualities that the inhabitants value can be incorporated in the physical planning of the municipality. The thesis deals with the problems that occur when the physical planning, whit its focus on the environmental aspects, also needs to consider peoples opinions, that springs from the individual experience of the place. The municipality of Mark, where this thesis takes its place, is characterised by the countryside landscape. Mark is situated in the western part of Sweden close to Göteborg, Borås and Varberg. The commuting is extensive and the demand for dwellings in the municipality is increasing. Those who strive to live in the municipality have a conception of what life on the countryside means and of which environmental qualities they want to assimilate.

The Swedish industrial society has left several areas with contaminated soil and water which today is of danger for the environment and human health. One of these areas with contaminated soil and water is the region where the former Glava glassworks operated during 1859 to 1939. The main object in this study has been to study the responsibility for the contaminations according to the Environmental Code. The method used is a qualitative content analysis of relevant literature to answer the following questions:What types of contaminations can be found in the area of Glava glasswork and what health issues can these cause?What kind of activity has been conducted in the area that have caused the contaminations in soil and water?According to law, what are the responsibilities for the contaminations in soil and water at Glava glassworks?The contamination in the region has been confirmed to originate from the glasswork due to the environmental engineering survey made in the area in 2009.

Background: In a world that are becoming more and more aware of the climate changes that occur as a consequence of the increasing emissions around the world companies? experience that the opinion blame the internal processors for this. Many companies feel forced to align their strategies to the environmental goals set by the community. Some of the emissions the companies? operations can be linked to business trips and it is therefore interesting to see how these can be reduced by using different performance measures.