The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).

Det mesta som är skrivet om bedömning i utbildningen gäller hur läraren i skolan bedömer elevens kunskaper. Däremot finns det inte så mycket studier om hur handledare bedömer eleven i det arbetsplatsförlagda lärandet. Då vi är blivande yrkeslärare och de elever som vi kommer att undervisa har en del av sin utbildning på arbetsplatsen kändes detta ämne intressant, aktuellt och viktigt för oss att undersöka. Studiens syfte är att undersöka handledarens strategier och grunder för bedömning av eleven i det arbetsplatsförlagda lärandet. Vi har utgått från den socio-kulturella teorin och har som datainsamlingsmetod använt oss av kvalitativa intervjuer.

Assessment of impacts on nature and reindeer husbandry by the considered mountain road between Borgafjäll and Saxnäs- Swedish National Road and Transport Research Institutes method for assessment of damage to heritage assetsThere are plans regarding the building of a new road from Borgafjäll/Båtas to Saxnäs, and two road alternatives have been presented. The road has been localized to an area which is protected as a nature reserve and listed as a Nature 2000 area. This report aims to determine the effects on the Nature 2000 area and reindeer husbandry, and to be a source of knowledge for future environmental impact assessment in that project. In order to assess the impact on nature values and reindeer husbandry a method from the Swedish National Road and Transport Research Institute (VTI) has been used. A literature review has been made to prescribe the effects and consequences.

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.

A Swedish company, company F, will establish a new factory in China. Company F is adivision within Company F. The factory in China will manufacture wire products. Thepurpose of this final thesis is to analyse which legal and practical measures the company hasto undertake during the process of localization to get approval from the Chineseenvironmental legislation.An analysis of the influencing factors on the environment from the production in theconstruction in Sweden was carried through. A material-balance was analysed according tothe flowchart of the production.

Companies today are facing more and different kinds of demands from the society and their stakeholders. It is no longer enough to just deliver the products, and not just the quality of the products that matter. The consumers are getting more conscious about the many ways in which companies affect the society and the environment in which we live. The financial sector, that among others includes stakeholders such as insurance companies, banks and fund companies are starting to realise the importance of the non- financial issues that companies are encountering. Analysing the companies sustainability when it comes to social and environmental issues, has become an increasingly important factor when for example choosing companies to invest in.

Reducing the CO2-pollution, resulting from the combustion of fossil coal for energyproduction, is important to affect environmental changes. One way to achieve a reductionis to use the oxy-fuel technology. The technology uses O2 and re-circulated flue gasduring the combustion which results in a flue gas mainly consisting of CO2. The flue gascould then be compressed and stored without environmental effects. A problem thatfollows from the compression is the risk of acidification in sensitive parts of the process.Acidification can occur because of reactions following from the contact of condensedwater and sulphur- and nitrogen-oxides which are also present in the flue gas.This report compiles and evaluates the basis of a scientific unit with the purpose ofexploring the possibilities of extracting impurities of SOx and NOx from the flue gases.The dimensions of the unit are based on basic conditions, defined for an existing oxy-fuelprocess at Chalmers, and on the results of computer modelling.

Since prehistoric time man has used wood to build their environment. The material?s availabilitycombined with its good mechanical properties has often made it the material of choice. Like allmaterials exposed to natures degradative processes the properties of wood decreases over time.Rot, UV radiation and attacks by insects and pests damage wood if not protected. Since we wantwhat we build to consist, optimizing our building materials durability is of great interest.Techniques and methods for increasing the endurance of wood have been developed in severaldifferent places and for a long time.

Bakgrund: De verksamheter som bedriver miljöfarlig verksamhet enligt miljöbalkenär anmälnings- eller tillståndspliktiga. Dessa företag ska lämnamiljöinformation i förvaltningsberättelsen. Tidigare studier visar attföretagen inte följer denna regel fullt ut. Som förklaring till företagensval av att miljöredovisa eller att inte redovisa sin miljöpåverkan användervi oss av legitimitetsteorin och intressentteorin.Syfte: Syftet med undersökningen är att för år 2013 se hur väl detillståndspliktiga företagen i Dalarna följer lagen om miljöredovisningoch vilka faktorer som kan förklara deras tillämpning av lagen.Metod: Studien bygger huvudsakligen på kvantitativ metod med inslag avkvalitativ metod. Vi använder en deduktiv ansats för att skapa fyrahypoteser om omsättning, branschtillhörighet, revisionsbyrå ochskuldsättningsgrad.

This degree project studied surface waters on Kåbo Golf Course in Uppsala, Sweden, with the aim of determining the status of the water and how it is affected by the activities of the golf club, and to obtain suggestions of measures to create better conditions for the water environment on and around the golf course. The project forms part of the environmental protection work of Kåbo Golf Club, which is working towards achieving environmental certification from the Swedish Golf Association (SGF). The study is based on literature studies and quantitative and qualitative field studies of water on the golf course, with the focus on environmental factors identified as being important for the golf industry and on strategic environmental goals developed by SGF. The number of open water bodies in the Swedish landscape has substantially declined during the past 200 years, so it is important to save those that remain. This study showed that the surface water at Kåbo Golf Course is an important element in the surroundings since the area contains few wetlands, which can be a habitat for large numbers of species. The stream and ponds on Kåbo Golf Course also have the important function of serving as water hazards in the game and adding difficulty and variety to the course. Since Kåbo Golf Club wants its surface waters to look aesthetically appealing, extensive algal growth and drying up of ponds during parts of the year are regarded as problems.

In our everyday life we are faced with many choices that have consequences on the environment. One of these is the food we choose to eat since food production has a big impact on the environment. In organic production the aim is to have a natural production process, where environmental impacts are minimized. By choosing organic food it is therefore possible to contribute to a better environment. A large number of meals are served every day in the public sector, which makes it an important player in the consumer sector that could make a major difference for the environment..

Hammarby Sjöstad is a new district in Stockholm with high environmental standard. Stockholm Water Company evaluates a local wastewater treatment plant with cutting edge technology. The first step is an experimental treatment plant (Sjöstadsverket) with four parallel lines of treatment, each with a capacity to treat wastewater from 150 persons. Within the membrane technology subproject the possibility of using reverse osmosis (usually called RO) to regain nutrients is examined.Reverse osmosis separates the incoming water in a clean permeate and a concentrate that, as the name indicates, is a more concentrated version of the incoming water. Using this method in wastewater treatment, a solution high in nutrients can be obtained without the use of chemical precipitation agent and with no production of sludge.

Lokala investeringsprogram was a subsidy program which supported environmental reforms during the years 1998 to 2002. The subsidies were given to Swedish municipalities. Most of the evaluations of the subsidised projects have now been completed and included in a database. The purpose with this thesis is to analyse whether the instrument has been effective with respect to carbon dioxide reductions and costs. These calculations have focused on subsidy and cost efficiency. The analysis has been compared with a previous report called "LIP ur ett samhällsekonomiskt perspektiv". The result shows that the reduction cost for one kg CO2 has been almost one SEK, which is twice as high as the cost reported in a previous report, half a SEK.

In the last years people has become more aware of issues regarding corporate social responsibility. This has led to a more thorough control of big multinational companies, which are often held account of violating social, ethical and environmental values. The term most often used for this is corporate social responsibility (CSR). H&M is a Swedish multinational company and the concept of H&M is fashion to a low price. The material most often used in producing clothes is cotton.

Bioenergy from the forest has been heavily debated in Sweden for several decades due to the interest of society to decrease dependence upon fossil fuels and limit the effects of climate change. The actual use of bioenergy from the forest has shifted over the years but increased during the last decades. Private actors within forest and nature conservation sectors play an important role for the development of bioenergy from the forest as well as for the debate and the implementation of political goals. Forestry in Sweden is characterised by ?freedom under responsibility? for private actors and the perspective of governance is valuable for studying actors and discourses.