The eutrophication of lakes and seas with the algal bloom and deficiency inoxygen that follow, has been given priority by the Swedish government as oneof 16 environmental objectives. The purpose of this project was to develop a toolbased on a simple model, limited amount of data and geographic informationsystem (GIS) to identify areas with risk for phosphorus losses due to surfacerunoff. This tool can act as a decision support to decide where appropriatemeasures should be applied with the aim of reducing phosphorus losses and bythat the eutrophication.The method that has been used is a combination of two models, one calculatingthe potential erosion while the other one identifies areas of erosion (net erosion)or deposition. This ability is of great importance because potential erosionshould be calculated on areas with net erosion. Areas with high potential erosionhave an increased risk for phosphorus losses due to surface runoff.The potential erosion was calculated based on factors which describe how topography(LS), land use (C), soil type (K) and precipitation (R) effect the erosion.All of them have been modified to a greater or lesser extent.

The purpose of this dissertation is to describe and analyse the effects of tourism in developing countries and the attitudes and working methods of Swedish tour operators towards sustainable tourism. We have chosen to use a qualitative research according to a hermeneutical view. We have carried through in-depth interviews with eight tour operators. The theories have been divided into the effects of tourism and sustainable tourism goals which have social, economic and environmental starting points. The empiricism describes the work and activities of the tour operators and compiles the interview material divided into attitudes on tourism effects and responsibilities.

Risk- och beredskapsfrågor är idag mycket aktuella inom olika verksamheter. Studien undersökte hur barnomsorgspersonal i Örebro betraktade risk och beredskap i arbetet samt hur känslan av sammanhang (KASAM) samt arbetsrelaterade faktorer som krav, kontroll och stöd påverkade dessa upplevelser. Studien baserades på enkäter byggda på frågeformulären QPS-Nordic 34+, 13 frågors KASAM samt egna frågor. 53 personer deltog. Resultatet visade att den upplevda beredskapen var god i förhållande till den upplevda risken.

Risk- och beredskapsfrågor är idag mycket aktuella inom olika verksamheter. Studien undersökte hur barnomsorgspersonal i Örebro betraktade risk och beredskap i arbetet samt hur känslan av sammanhang (KASAM) samt arbetsrelaterade faktorer som krav, kontroll och stöd påverkade dessa upplevelser. Studien baserades på enkäter byggda på frågeformulären QPS-Nordic 34+, 13 frågors KASAM samt egna frågor. 53 personer deltog. Resultatet visade att den upplevda beredskapen var god i förhållande till den upplevda risken.

In order to facilitate trade between EU members, the European Committee has created regulations that will govern supervision of organic products. Every regulatory agency shall, according to the European Committees regulations, carry out a risk classification of each organic producer they regulate. This study for The National Food Administration compares regulation of Swedish organic products with other countries, and aims to produce a simplified model based on risk that can be the beginning of the risk classification model that Sweden in the current situation don?t have. The thesis is based on three questions: 1) What criteria should we use for assigning organic food producers? 2) How do selected European countries and frontrunners rate organic producers and what can Sweden learn from them? 3) How might a national classification model of organic production look in order to ensure an equivalent level of regulation and prevent competition among private inspection bodies? A review of information gathered from the different countries gave differing results.

District heating covers most of the residential areas and industries in the twoneighbouring Swedish municipalities Nyköping and Oxelösund. In Nyköping,Vattenfall AB Värme produces heat in a bio-fuelled CHP plant. In Oxelösund,waste heat and use of waste gases from the steel production at SSABOxelösund is the basis in the district heating system.This report examines the environmental consequences of a connection betweenthe two district heating systems. A broad system approach is used and the focusis on environmental effects in the system.A system analysis has been performed on the result of simulations of differentheat and electricity production alternatives. The alternatives simulated wereone where Vattenfall Nyköping covers the base load in the joint district heatingsystem and two where the power plant at SSAB Oxelösund supplies the heatbase load.The conclusion in this report is that the consequences of connecting the twodistrict heating systems can be both positive and negative, depending onsystem boundaries and on the environmental focus.

The energy sector of modern time is currently faced with several challenges. These are both production oriented and environmental oriented in nature. The energy of the future is intended to support an increasing demand while at the same time reduce its environmental affection. This stresses a development towards production methods of renewable energy. Among the existing methods, biogas is presented as an attractive alternative.

Syftet med studien var att pröva vilka psykologiska mekanismer som påverkar sambandet mellan attityder och beteendeintentioner inför miljöpåverkan hos individer i konsumtionssamhället. Hypotesen var att det finns ett miljömedvetande hos människan, men att det är en skillnad mellan attityd och beteendeintention. Även emotioner inför miljöpåverkan hos deltagarna undersöktes, för att fördjupa studien. Undersökningen har gjorts kvantitativt via en webbaserad enkät, genom utskick via Facebook till vuxna individer i Sverige mellan 18-65 år (N=49). Svarsprocenten var 46 procent. Huvudresultatet visar att det finns en oro hos individer inför miljön och framtiden och 94 procent av deltagarna anser att miljöfrågor är viktiga.

This study is about the potential advantages as an investment option in a portfolio. The study shows that the incorporation of bitcoins in a portfolio, even to a small degree, gives significant increases of both risk and return. The different studied portfolios sharpe ratio rises, which in turn shows that the risk reducing return increases when bitcoins is used as an investment option.This study is based on Virtual Currency, Tangible Return: Portfolio Diversification with Bitcoins by Brière, Oosterlinck and Szafarz. The authors of this study have compared their own results with the study mentioned and seen its similarities and differences. The study investigated a total of eleven different assets percentage return over 192 weeks ranging from July 2010 to March 2014.

The concept of sustainable development is a challenge that demands cooperation from all levels of society for it to be successful. The focus for this thesis is how politicians within the local councils understand the concept of sustainable development and how they implement it in political decision-making.The basis for the study is a questionnaire that was distributed to 303 local politicians in three municipalities of varying size in Southern Sweden. The study concentrates on departments within the local councils that are directly connected to the Swedish environmental law and the Swedish planning and construction law. One of the primary goals with the aforementioned laws is the achievement of sustainable development within one generation.The outcome of the study was that over half of the local politicians could correctly define sustainable development according to the World Commission on Environment and Development?s (WCED) definition.

Does goodwill affect the cost of capital? Goodwill is an asset which is characterized by much uncertainty regarding both what it is and how much it is really worth. Based on economic theory about information risk and principal-agent problems as well as theory regarding the cost of capital we test for the hypothesis that debt and equity investors perceive goodwill as something risky and hence demand compensation for taking on this extra risk. The proxies used for the cost of capital are cost of debt, beta and the EP-ratio. On a general level we find that increasing the level of goodwill seems to result in higher cost of capital as represented by the three proxies.

Aquatic organisms are usually not exposed to single substances but rather to mixtures of toxicants in streams located in agricultural areas. The transport of pesticides used in the agricultural area in Sweden is monitored with continuous environmental supervision every year. During 2002-2008 an average of 10 pesticides were found in each sample and 40% of the samples contained substances with concentrations higher than the Water Quality Standards. Chemical risk management is normally based on single-test evaluations. A problem when assessing mixture toxicities is that the constituents and concentrations of pollutants in the environment vary greatly.

The purpose of this thesis is to examine how investments are justified in the Swedish data center industry, with a focus on cooling equipment. This is achieved through semi-structured interviews with 20 different interviewees. These interviewees represent different facets of the industry and facilitate an understanding of which factors, such as: investment costs, operating costs, reliability, environmental impact and the influence of external and internal actors, come into play and to which degree they impact the investment decision-making process. The results show that primarily low operating cost in the form of low energy consumption is the driving factor when it comes to the procurement of new equipment. A lower environmental impact is a positive side-effect of lower energy consumption.

Det talas om översvämningar - hur processen med att ta fram översiktsplaner, samt dess styrmedel skall förändras så att den fysiska miljön kan möta klimatförändringarna, är ett examensarbete som redogör för hur anpassande och förebyggande klimatarbete lättare skall implementeras i fysisk planering. Fyra kommuner och två länsstyrelser har studerats genom litteratur och kvalitativa intervjuer med fysisk planerare. Två kommuner har kartlagt översvämningsriskerna, varav en har arbetat med att säkra staden..

SAMMANFATTNINGGenom de skandaler som revisionsbranschen mött har ökande krav på branschen uppkommit. Det kan finnas risker i dagens samhälle som inte existerat eller varit aktuella tidigare men på grund av de förändringar som skett i samhället nu framträtt. Vi ville studera hur revisionsbyråerna förhåller sig till dessa samt hur de finner en väg att hantera dem. Studiens syfte var undersöka om det finns något aktivt arbete med att hantera de risker som är förknippade med accepterandet av klienter, det lyder:Syftet med vår uppsats är att studera om det finns ett aktiv arbete med Risk Management på revisionsbyråerna samt i så fall hur detta går till och vilka risker som de då främst vill undvika vid accepterande av klienter. Vi vill även studera hur revisionsbyråerna hanterar de risker som de väljer att acceptera.Då vi hade uppfattningen att det är ohållbart för revisionsbyråerna att inte på något vis hantera de risker de ställs inför föll det sig troligt för oss at de större byråerna aktivt arbetar med Risk Management.