Background: The audit has not always been as it is today. The first law requiring auditing was legislated in the Companies Act 1895. Many events have taken place in the audit history; among them was the Krueger crash, which affected the auditing profession hard in Sweden. This led to new recommendations and laws that would save the profession. Because of the events in the past, there are many who question the audit profession and discussions have been held regarding the auditor's independence and objectivity.

In this bachelor thesis we have used a case study to examine the potential opportunities and obstacles an organization may have to internally implement a code of conduct with regard to the environmental guidelines. To succeed with the implementation of codes of conduct, companies need to ensure that what is provided to be implemented do this according to scheduled time targets, but also that is to be implemented in the organization actually is what is intended to be implemented, and that those that are involved in the implementation will be satisfied with result, this is because it is the employees who will follow the guidelines contained in the Code. Heide & Grönhaug (2002) argues that lack of communication is the main reason why the implementation in the business strategies fails. In this case study we have used primary data from interviews in the case company as well as secondary data from earlier research and information from the case company itself to develop our conclusions. The case study shows that the existing environmental awareness in an organization often is founded in common sense about how to act.

One of the biggest challenges in the human history is to prevent environmental pollution. Everybody has an indirect or direct influence on the environment through his or her consumption. The stakeholders are not just interested in price and quality, they are also interested in the circumstances of production and how this affects the environment. By taking environmental concern in public procurement it is possible to speed up the environmental adjustment of services and products. Environmental awareness has become more and more self evident in the environmental work.

During the past few years an increased attention has been paid to environmental issues in the construction and property sector in Sweden. In order to simplify the work with these issues a Swedish environmental certification system for buildings called Miljöbyggnad has been developed. This thesis aims to investigate the opinion of a selected number of selected property owners of Miljöbyggnad. From that basis recommendations and actions for the future work with the system will be presented.The investigation has been conducted through personal interviews with five property owners. The main issues that the interviews have been based on are their purpose, experiences, perceived complications and future prospects in terms of certification using Miljöbyggnad.The system intends to be cost-effective, simple and to offer a relevant environmental assessment of buildings and the result from the report indicates that this is largely fulfilled.

The thesis addresses the issue of when a bankruptcy estate, under environmental law, is responsible for the debtor?s environmentally hazardous activities. A fundamental principle of insolvency law is that the bankruptcy estate is not responsible for the debtor?s prior obligations. The environmental legal rules do not distinguish whether an injunction liability is directed against a bankruptcy estate or another operator.

Society?s interest for environmental issues was reinforced in the 1960:s when the book by Rachel Carson, ?Silent Spring?, came out. She described a picture of a world without birds singing and this got the environmental debate going. Today, this debate has reached the corporate world since stakeholders are putting pressure on companies to show greater environmental awareness. Many companies show uncertainty when they are faced with these new market demands.

The purpose of this master´s thesis was to investigate the role and function of the annual reports of public libraries: for what purpose are they put together and how are they evaluated and utilised. The study presents different views on the structure and content of library annual reports. Focusing on a specific public library and its municipal administration, the authors identify and describe problems and possibilities regarding the library annual reports. The study also provides a general view of their occurrence, their addressees and the importance attached to them.In a review of current literature on accounting and activity reports the authors place the annual reports of public libraries in a wider context. The study also presents two current models of performance measurement - the Intangible Assets Monitor and the Balanced Scorecard - which were developed in the private sector, and the authors discuss their relevance when applied to public libraries.Data were collected both in interviews and by means of a questionnaire.

AbstractTrendanalys av rapporterade störningar vid de svenskakärnkraftverkenAnalysis of trends in reported safety-related events atSwedish nuclear power plantsSafdar KargarThis degree project was conducted at the Swedish Radiation Safety Authority (SSM)as part of the bachelors program in Nuclear Engineering at Uppsala University duringthe spring of 2011.The Swedish Radiation Safety Authority (SSM) has developed a Windows baseddatabase called ?ASKEN? during later years. In this database more than 12 000 eventreports are stored sorted in three categories, category 1, 2 and 3. The databasecontains events from the start of Oskarshamn 1 in 1972 till present time.All nuclear power plants in Sweden are obliged to report any deficiency in theirbarriers and/or the defense in depth in obedience to SSMFS 2008:1.When a failure is detected or there is reasonable suspicion of a deficiency, the eventreport should be classified as a deficiency of category -1, 2 or 3 [1].The event reports are logged and archived in the register of SSM. The SSM task forceAnalys av Störningar på elproducerande Kärnkraftverk (the ASK-group), evaluates allincoming event reports and categorizes them according to established criteria.The aim of the project is to study and analyze the event reports in the database andidentity interesting observations and trends which should be investigated morethoroughly by deeper analysis to establish any positive or negative trends of reportedevents. .

The EU Council adopted in 2007, environmental and energy goals with the aim of them must be met by 2050. This, in combination with those of the Swedish government 15 enacted environmental goals is supposed to lead the way for the Swedish environmental work.This report has examined measures in properties in the Swedish Cooperative Housing Society (SKB) stocks.The report discusses a range of measures that might be appropriate to apply on the properties to make them more energy efficient.One of the measures discussed, the vent whose primary purpose is to create a good indoor environment for the residents but is also where the most energy is lost.Another measure discussed is insulation of the building envelope on the estate to make it more energy efficient. To put extra insulation on the building envelope is important because of the large amount of energy that is lost through the walls, ceilings and floors.Future actions that may be implemented is individual billing of heating and hot water. This system has been used in European countries since the 70's and today the EU wants to increase the own individuals control over their electricity costs. This has led to a discussion whether to implement the system in Sweden or not.However, there are a number of equitable measures to be sorted out before the system can be used in any great scale.Finally, it is important to remember that environmental measures should be the primary and the pursuit of cost reductions the secondary otherwise you risk the environmental work to be counterproductive..

Societal expectations of responsible corporate conduct are currently a fact. It is manifested ina corporate need for limiting and managing external effects, such as environmental impact.An environmental management system is a tool for organizations to structure theirenvironmental work and increase their efficiency. Managing the corporate operations toaccommodate to environmental objectives requires an organizational understanding of theobjectives as well as the procedures. A condition for a successful implementation is the coworkers´ willingness to participate and collaborate.A study made on the co-workers attitude towards the ISO 9000 standard (i.e. qualitymanagement system) reveals that the earlier positive findings are not completely true.

This thesis tackles the subject concerning arguments as a conceptual basis forunderstanding the general strategy of the European Union Commission on issuesconcerning EU-harmonized environmental taxes, politically delicate and intergovernmentaldependent. The Commission's official proposals, communications and other relevant documents are subject to inquiry, where the theoretical bases are that harmonized environmental taxes in the EU is an issue conceived as supported by academic debate, and where the institutional arrangement in relation to an European-national dimension alongside the discursive context, allows meaningfulspace for arguments. The study makes a distinction between substantial (environmental cancerns in itself) and instrumental (other benefits, mostly economic ones) rationality as a foundation in various types of arguments.The study's main findings are that the Commission's official documents over the past 20 years, have been trying to keep a strong image of reason and knowledge based arguments for an EU-wide environmental tax reform. In particular, the types of arguments tend to appeal to the Member States by stressing the instrumental rationality in a European environmental tax reform, indicating the value of good arguments as a part of the Commission's main strategies. In sum, this may have further theoretical suggestions concerning questions of environmental and elimate change policies in a European context or other more general studies relying on theoretical assumptions of logics of argument, legitimacy or studies of motives behind action strategies in politically sensitive issues such as taxation at supranationallevel..

The purpose of this report was to identify the current waste management of non-hazardous construction and demolition waste in a few Swedish construction companies, based on the different steps in the waste hierarchy with a focus on waste prevention, reuse and recycle. Additionally, the purpose was to attempt identifying opportunities, obstacles and as well as to propose possible solutions from an environmental perspective. The method used was a qualitative study using interviews conducted through emails and phone with employees occupying positions that could answer this reports questions. The results of this report indicates that waste management of construction and demolition waste has improved, and less waste goes into landfills. The concern is that the overall amount of waste being produced is not decreasing, thus calling for actions preventing the production of waste.

Syftet med detta examensarbete är att beskriva den lagstiftande bakgrunden till handeln med utsläppsrätter samt att granska hur det inledande förfarandet av handelssystemet har genomförts i Sverige..

During the past few years an increased attention has been paid to environmental issues in the construction and property sector in Sweden. In order to simplify the work with these issues a Swedish environmental certification system for buildings called Miljöbyggnad has been developed. This thesis aims to investigate the opinion of a selected number of selected property owners of Miljöbyggnad. From that basis recommendations and actions for the future work with the system will be presented.The investigation has been conducted through personal interviews with five property owners. The main issues that the interviews have been based on are their purpose, experiences, perceived complications and future prospects in terms of certification using Miljöbyggnad.The system intends to be cost-effective, simple and to offer a relevant environmental assessment of buildings and the result from the report indicates that this is largely fulfilled.

The climate issue is a significant question, and the problem is mainly caused by human activities. Everyone can help to counteract the enhanced Greenhouse effect by reducing the amounts of energy they use and by not consuming more products then they need.Schools are some of societies many consumers and therefore contribute to the Greenhouse effect. The School also has an important task; to teach and disseminate knowledge and information about the climate and the environment. According to the Swedish National Agency for Education, Skolverket, must all schools regularly consider the environment and sustainable development throughout the entire education process. Unfortunately, this is not the case for many schools in Sweden today.One of many tools that can be used to coordinate environmental work and initiatives, and also to make it more efficient, is environmental management systems.