This report is the result of a thesis work carried out on the Risifrutti production at the company Procordia Food AB. The thesis is at a master level and is the final work for the author to receive a Master of Science in Innovative production at Mälardalen University. The thesis comprises 30 credits and has lasted for 18 weeks. The thesis is mainly a research on whether it is possible to perform an Environmental Value Stream Map (E-VSM) in a food processing industry and an evaluation if the tools E-VSM and Green Performance Map (GPM) are useful in this type of industry. An extra part to this research is to use the results from the E-VSM and give Procordia Food AB information on improvement potentials in the Risifrutti production. The author has found it difficult to collect some of the quantitative data to the E-VSM, mainly regarding energy, but by using the Value Stream Mapping (VSM) tool and other Lean tools the author was able to identify and quantify several wastes in the Risifrutti production. Recommendations for improvements based on these wastes have been given to the company. In the research part of this report the utility of the Value Stream Map, Environmental Value Stream Map and Green Performance Map in a food processing industry have been analyzed. The author has found that the Value Stream Map has been a useful tool since waste and unevenness in the tact of the production has been identified. The Environmental Value Stream Map and the Green Performance Map are also great tools when a company wants to analyze their environmental impact and then invest in environmental improvements. However, no profound energy analyzes has been done in the Risifrutti production because of the lack of energy meters for steam, electricity and compressed air in the production lines..

Title: Relationship building and management ? Aligning the Advertising Agency-Client Relationship Seminar date: 2006-01-13 Course: Bachelor thesis in Business Administration 10 Swedish credits. Authors: Ryan Eriksson, Louise Hagströmer, Peter Irinarchos. Advisors: Christer Kedström, Catharina Norén. Keywords: Relationship building and management, Transaction cost, Network theory, Resource based theory and Advertising agency.

 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.

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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.

Sveriges 16 miljökvalitetsmål utgör ett politiskt handlingsprogram för att nå en ekologisk hållbar utveckling och Miljöbalken utgör de rättsliga verktygen för att nå dessa miljökvalitetsmål. Miljöbalkens tillämpning i praktiken övervakas av tillsynsmyndigheterna. Naturvårdsverkets projekt Tillsyn och Miljömål (TIM) skapade år 2003 en modell för tillsynsplanering som är styrd av miljökvalitetsmålen, dvs. miljömålstyrd tillsyn.Syftet med denna uppsats är att studera hur miljömålstyrd tillsyn fungerar i praktiken på kommunal nivå. För att uppfylla syftet har ett antal frågeställningar formulerats kring implementeringen av miljömålen i tillsynsplaneringen, arbetssättet med målstyrd tillsyn, fördelar och nackdelar med TIM-modellen, dess utvecklingsbehov och framtida miljötillsyn samt det miljörättsliga perspektivet på miljömålstyrd tillsyn.

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.

The public service within health and care has changed remarkably during the last 30 years. It has been inspired by management ideas from profit-making businesses. Those thoughts are an umbrella term called Nex public management. In what way has New public management influenced the public service in Sweden? Important concepts in the change of public service are quality, effektivity and goals.

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 essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

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..