At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

This report is commissioned by the Water and Sewage Agency in The City of Mariehamn, Åland. The basic aim is to investigate positive or negative effects of a relocation of the sewage pipe from a wastewater treatment plant, Lotsbroverket. The environmental licence of Lotsbroverket is to be revised and The Environmental Appeal Board at Åland?s Government and Administrative Board has made demands that several possible locations in an outer water area should be examined. The present location of the sewage pipe is in Svibyviken, which has been classified as an ?inner water area?.The objective of this work is to study to which extent the nutrient loading from Lotsbroverket influence the environmental conditions in Svibyviken, and to investigate the suitability of different locations of the wastewater pipe from Lotsbroverket.The way a coastal area looks, i.e., its morphometry, determines to a large extent its ecological characteristics.

Idag finns det inga regler i Sverige fo?r hur ha?llbarhetsarbete ska redovisas vilket har resulterat i att redovisningen av ha?llbarhetsarbete ser olika ut fo?r olika fo?retag. Den ha?r studien har underso?kt vilka delar av ha?llbarhet svenska fo?retag redovisar och till vilken grad samt hur redovisningen har fo?ra?ndrats o?ver tiden. Vidare har den underso?kt vilka fo?rklaringar som kan ligga till grund fo?r resultatet.

Kalmarhem AB har uppmärksammat att det existerar ett ohållbart beteendemönster bland hyresgästerna inom studentgruppen. För att kunna bryta detta mönster avser vi att genom denna uppsats  utreda vilka attityder och beteenden som existerar bland hyresgästerna samt ge förslag på förändringar som företaget kan genomföra för att skapa en positiv beteendeförändring.Vi avser att lyfta fram vilka åtgärder som är mest lämpliga att använda av bostadsföretag för att motivera studenter till att agera mer miljömedvetet i hemmet. För att utveckla effektiva marknadsföringsåtgärder valde vi att utreda vilka attityder som råder och hur de förhåller sig till det aktuella beteendet.Vi har använt oss av en abduktiv ansats där vi utgått  från vår fallstudie av Kalmarhem AB. Vi har använt oss av både kvalitativa och kvantitativa undersökningsmetoder i form av en enkätundersökning, fokusgrupper, panelintervjuer, en telefonintervju och en gruppintervju samt observation för att insamla nödvändig data.För att erhålla större förståelse för ämnet presenterar vi i referensramen de olika teorier och begrepp som ligger till grund för vår uppsats. Vi presenterar även den forskningsmodell vi utgått från i våra empiriska undersökningar.Vi kunde konstatera att problemet med bristfällig källsortering inte härstammar från negativa attityder gentemot miljöansvar, med andra ord såg vi ett svagt samband mellan beteende och attityd.

A majority of Swedish consumers have a positive attitude towards organic production and the number of organic products on the market is increasing. Despite these positive trends, there are still relatively few consumers who choose to buy organic produced products. According to statistics, only 3% of the total sales of food consist of organic products. The aim with this essay is to understand what is needed, both from the grocery store and the consumer's point of view, to increase the consumption of organic food. Information has been collected partly through questionnaire with consumers and partly through analysis of sales statistics for a selected numbers of products. Then the empirical material have been analysed in the light of a combination of the Behavioural Perspective Model (Foxell, 1997) and Kotler's Four P:s (Kotler, 2002). Consumer's willingness to buy organic products is influenced by a number of different factors. One important thing is if the grocery store offers a behaviour setting that stimulates the consumers positive attitude and facilitates their possibilities to collect new information. Furthermore, the store needs to offer a broad and well-visualised selection of organic products.

Since the implementation of the revised IAS-1 in January 2009, the income statement has changed in order to include what is called dirty surplus accounting flows (DSF). Using data for the period 2005-2009 regarding large cap companies listed on the OMX Stockholm we identify DSF in Swedish accounting. First, we present some descriptive statistics on aggregated and individual DSF in Sweden. We find that aggregated DSF and individual items related to securities are significantly positive over time. Second, we perform a regression on returns to test for value relevance and find that aggregated DSF and individual items related to currency translation differences and cash flow hedges are value relevant in explaining returns.

Väldesignade spel är naturligt motiverande för att hålla kvar sina spelare. För att ett spel ska bli framgångsrikt är det viktigt att det innehåller motivationsförstärkare. På senare år har element hämtade från speldesign även använts inom andra områden, utanför sin vanliga kontext. Detta sammanfattas i begreppet gamification (sv. spelifiering).

SammanfattningUnder det senast decenniet har en påtaglig förändring ägt rum i samhället, där miljöproblematiken kommit att bli ett av de mest aktuella och uppmärksammade ämnena. Bland företagen förmedlas ett miljöengagemang som ger intryck av att miljörörelsen på allvarhar lyckats flytta in i näringslivet domäner. Den ökade miljöorienteringen bland företagen har medfört att det blivit svårare att urskilja de företag som utnyttjar den nya ?trenden? för att öka affärsnyttan från de företag som verkligen har ett gediget miljöengagemang. Hur kan ett företag som har ett genuint miljöengagemang förmedla detta på ett trovärdigt sätt utan att försvinna i bruset av den ökade miljöprofileringen? Med utgångspunkt från Klättermusen, ?ett av Sveriges mest miljömedvetna företag? söker denna uppsats svar på hur man kan kommunicerar sitt miljöengagemang på ett effektivt och trovärdigt sätt och hur vida detta skapar positiva attityder hos konsumenter på outdoor marknaden i Sverige.

The aim of this research was to describe how daily papers comply with the ethical guidelines of journalism when reporting on the arrest of a criminal suspect. In order to do this we studied how the arrest of a suspected violent serial rapist was covered by four newspapers, Västerbottens Folkblad, Västerbottenskuriren, Dagens Nyheter and Svenska Dagbladet. The theoretical areas of the study were the ethical guidelines, and other ethical perspectives in the media, news value and general interest regarding news. The research strategy was a case study, and a text analysis was used in order to collect empirical data. Several readings of the newspapers resulted in four themes to analyse: Identifying, to judge someone unheard, show consideration for victims and criminal, the use of sources.

Detta examensarbete är gjort på uppdrag av skogsvårdsstyrelsen i Västra Götaland. Det övergripande syftet är att finna en metod som visar förekomsten av igenväxande hagmarker i Västra Götaland, samt ett sätt att beskriva tillståndet på dessa. Tillståndet skall beskrivas ur naturvårdssynpunkt och produktionssynpunkt. Tyngdpunkten ligger på naturvård. Även rådgivning om de praktiska åtgärderna behandlas..

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

Cement manufacture accounts for 3-5 percent of total global carbon emissions. There is a growing interest in reducing the environmental impact and conserve limited natural resources. In cement production, clinker productions consume 87.5 percent of the total energy consumed in the cement manufacture.Cementa has since many years, focused on reducing the environmental impact of cement production. The work has involved the entire production process from selection of alternative fuels to the development of cement with less clinker content. During 2013/2014, two new types of cement (Bascement and CEM II / B) will be introduced to the Swedish market.

An Internet application, VEDAIR, for estimation of air quality in regions with small-scale combustion of bio fuel has been developed by Swedish Meteorological and Hydrological Institute with financing from Swedish Energy Agency and Swedish Environmental Protection Agency. The model contains user interface and a coupled model concept where concentrations of atmospheric pollutions are calculated for regional, urban and local contributions. In this report the model is described and a first study of air quality considering PM10 (particles with a diameter less than 10 µm) in two Swedish municipalities, Vänersborg and Gnosjö, is introduced.According to the result, there are areas with poor air quality even in smaller Swedish municipalities, mostly due to high emission from buildings with older wood heating furnace without hydraulic accumulator.In Vänersborg three areas were analysed in VEDAIR for the year 2003: Vargön, Mariedal and the downtown district. In the whole municipality the upper evaluation threshold for PM10, which is defined as 14 µg/m3 for annual average, was exceeded due to background contribution of particles. In all areas, however, the concentrations of PM10 were less than the environmental quality norms.

The purpose of this study is to show which content that is most common in the Swedish News Agency TT Nyhetsbyrån?s sports coverage. It also shows if the coverage is concentrated to for example any special sports, clubs, people or topics.This study uses a quantitative content analysis and the result is based on texts from 28 systematically selected days during one year. In total, the study includes 906 texts.The result of this study shows that the sports content of TT Nyhetsbyrån?s news feed is mainly concentrated to two sports, football/soccer and ice hockey.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.