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2708 Uppsatser om European Sustainability Reporting Standards - Sida 56 av 181
Trycksättning och dimensionering av brandhiss för berganläggning
This thesis deals with the design of a combinated rescue-, personal-, and firefighting elevator for a nuclear waste storage facility to be constructed by the client SKB, Svensk Kärnbränslehantering AB. SKB:s mission is to dispose of all nuclear waste from all swedish nuclear power plants. The storage facility will be built in the rock 450 m under the surface and will consist of several kilometers of tunnel where capsules containing the nuclear waste will be placed. It will also hold a central area which contains spaces necessary for the operation and construction of the facility, such as elevator hall, storage hall etc. The facility will have two ways of access: a vehicle ramp and an elevator shaft.
Corporate Social Responsibility - A case study about how to improve a company?s CSR work
Background: Since the start of the twenty-first century it has become very important for companies to act in a responsible manner, in guides of CSR. The idea is that companies have more responsibilities than to achieve a higher profit for their shareholders. They should also care about the society and act in a responsible way.Problem discussion: Problems concerning CSR are that the internal part of the sustainability work has not encountered the same level as the external part of the sustainability work. Companies are today struggling with implementing CSR into their business strategies.Research questions:1. What does a company has to consider when working with CSR? 2. How can management control systems help the implementation of CSR into the organisation?Purpose: The purpose of this thesis is to examine what a company has to consider when working with CSR and how management control systems can help the implementation of CSR into the organisation.
En kvalitetsanalys av EU:s direktiv om förnybar energi
There's no doubt today that mankind has contributed to the changing climate byher use of fossil fuels. This must change in the nearby future. The Europeanleaders are expressing concern that renewable energy sources are not beingused to their full potential. The 2001/77/EC Directive on Electricity Productionfrom Renewable Energy Sources was accepted in 2001 to encourage thedevelopment of energy production from renewable sources, which isconsidered a step towards the fulfillment of the goal of the Union, that 12% ofthe gross energy consumption should come from renewable energy sources bythe year 2010.The objective of this thesis is to illuminate the common legislation of the EUregarding renewable energy with regard to goal fulfillment, judicial quality,conflicts with other goals of the EU and other faults. The objective is reachedby a hermeneutic study in which interpretation of written text is the mainmethod.
Med 90 år på nacken - en studie av internationella avtalsrättsliga alternativ till den svenska avtalslagen
Denna uppsats syftar till att redogöra för och analysera internationella alternativ till den svenska avtalslagen. I år (2005) var det 90 år sedan den svenska avtalslagen tillkom. Avtalslagen har under årens lopp kompletterats med rättspraxis och doktrin och har därmed utvecklats i takt med samhällsutvecklingen. 1989 ratificerade Sverige United Nations Convention on Contracts for the International Sale of Goods, härefter kallad CISG, med undantag för del ?? som utgör den avtalsrättsliga delen.
Harmonisering av Goodwill : en studie kring IASBs införandet av impairmenttester och slopandet av poolningsmetoden
The problems and the opinions regarding accounting of Goodwill have always been an issue. In the search for a more standardised accounting standard IASB made a series of changes with the implementation of IFRS/IAS, which means that all companies who are listed on any stock exchange in Europe have to follow these new standards. During the process IASB wanted some feedback from the users to get a better understanding of how different participants in the economic market would respond to a number of questions regarding different changes in the accounting. In total IASB got 126 responses for the 'Comment Letters' (CL) they sent out.This paper aims to review these CL and examine how different participants will stand on different questions, mainly regarding the elimination of the pooling method and if goodwill is to be amortised but also any opinions regarding the implementation of the impairment tests. The present study comprises 126 CL, which represent participants from all the corners of the Earth.
Vi kan väl prata om det? - en studie av debatten i den svenska offentliga sfären gällande förslaget till ny EU-konstitution
The breakdown of the ratification process of the EU constitution was in Sweden blamed on a lack of a debate concerning European issues. The constitution can be seen as the best and latest, but in no way the only, example of this problem. The breakdown can also been seen as proof of a larger legitimacy crises within the EU. The aim of the study is to determine whether or not there really was of lack of debate concerning the constitution in Sweden. This question is theoretic¬ally connected to EU legitimacy through Habermas idea of a public sphere.
Global Reporting Initiative : Om balans mellan positiv och negativ information i svenska börsnoterade företag
Företag och organisationer påverkar den värld vi lever i bland annat genom att sysselsätta individer och producera varor men även genom att förbruka resurser. I takt med allmänhetens ökade miljö- och klimatmedvetenhet har trycket på att företag ska ta ansvar ökat. En väl använd term i sammanhanget är corporate social responsibility (CSR) som tar sikte på företags ansvar i samhället. Utifrån dessa förändringar har företag börjat redovisa sitt miljö-, ekonomi- och sociala arbete i särskilda hållbarhetsredovisningar. I uppsatsen undersöks svenska börsnoterade företags miljöredovisning och specifikt miljöredovisningen som är en del i Global Reporting Initiatives (GRI) ramverk för hållbarhetsredovisning.
Intäktsredovisning i tjänsteföretag ? En studie över olikheterna i intäktsredovisningen för onoterade tjänsteföretag med liknande tjänster
Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.
Omvärldsanpassning inom ideell sektor : en fallstudie om förändring i strukturen av internationella avdelningen på Svenska kyrkan
Over the last few years, many non-governmental organizations (NGOs) in the aid sector have grown and become important economic, social and political actors in Sweden. However this sector has also been hard criticized in terms of aid effectiveness. Church of Sweden (CoS), a well established organization in this sector, has faced new challenges in form of demands from their environment regarding reporting aid work. These demands have pushed the International Department of Church of Sweden into a process for adapting the structure in order to meet the new effectiveness requirements.
Using both, Contingency Theory and Resource Dependence Theory as theoretical framework and a single case study as research strategy, this master thesis goes in deep into the description of the change of the structure of the International Department. This work shows how the different parts of the organization functions and what impact will these changes in the structure mean for the future of the organization.
The analysis of the empirical evidence related to the theoretical framework shows that the organization responds to external demands through a more centralized structure than before.
Principen mot rättsmissbruk inom det svenska mervärdesskatteområdet: är det hållbart?
The VAT Directive (2006/112/EC) does not regulate Member States? opportunities to intervene against tax evasion. The European Court of Justice has clarified the situation in case C-255/02 Halifax. This case establish that the universal principle against the abuse of rights applies to VAT, which means that Member States have the opportunity to redefine transactions not involving a breach of law but nevertheless goes past what the legislature envisaged at the introduction of the provision.A debate has risen as to whether the principle against the abuse of rights is equally ap-plicable in Swedish domestic law on VAT. The administrative court of appeal in Go-thenburg, Case No.
Wicking ? Utvärdering av två standarder
Syftet med rapporten är att utvärdera och jämföra två standarder, AATCC Test method 198-2011: Horizontal Wicking of Textiles och AATCC Test method 197-2011: Vertical Wicking of Textiles. Standarderna publicerades år 2011 av American Association of Textile Chemists and Colorists. Standarderna mäter wicking, det vill säga, med vilken hastighet som vätska transporteras genom textil, med en horisontell och en vertikal testmetod. Hastigheten anges i olika enheter beroende på standard, enheten för AATCC Test method 197-2011: Vertical Wicking of Textiles är mm/s och AATCC Test method 198-2011: Horizontal Wicking of Textiles anges i mm2/s. Skillnaden i enhet och mätmetod innebär att standarderna inte kan jämföras rakt av genom resultat och mätvärden mellan de båda standarderna.
Johanneshov / Gullmarsplan : en nod i framtidens närförort
This is a thesis on how to develop and densifythe suburb of Joanneshov south of Stockholm.Based on Stockholm?s urban history,Stockholm master plan in 2010, the currentdensity and sustainability debate, literarystudies, as well as a variety of analysisof the site it all ends up with a proposal onJohanneshov. The goals have been workedout during the work and has resulted inthat we want to extend the inner city streetand linking Johanneshov with surroundingdistricts, but we also want to create a wellused, diverse, urban area where the humanis in focus and a district that is easy to read.Much of the work is devoted to show howStockholm has developed historical and totry to put the future in a context, but also a lotof work has been put in the information andthe analysis of the site chapter. The plan proposalis still considered to be the work focus.Johanneshov is surrounded by Årsta inthe west, Hammarbyhöjden in the east,Enskede in the south and Södermalm inthe north. Gullmarsplan is a typical 40thcentury area with a functionalist structure.Johanneshov is with Gullmarsplan,the Globe an the Slaughterhousearea, an important node for the southernsuburbs as a place for communication,sports, entertainment and shopping.Today Nynäsvägen divides the area intoa western and an eastern part.
Korruption i Estland och Lettland, en jämförande studie
Since the breakdown of the Soviet Union, more than fifteen revolutionary yearshave passed. Estonia and Latvia have undergone a change from communist statesto members of the European Union. As in so many other post-communist statescorruption has been a problem. However, Estonia has since the independence hada lower degree of corruption than the neighbour country Latvia. The main purposeof this thesis is to explain why so.
Intäktsredovisning i tjänsteföretag ? En studie över olikheterna i intäktsredovisningen för onoterade tjänsteföretag med liknande tjänster
Laws, regulations and generally accepted accounting principles hold options on
how companies should recognize revenue. Generally accepted accounting
principles are determined by standard-setting bodies as the Accounting
Standards Board and the Financial Supervisory Authority, which is influenced by
international standard-setting bodies as the IASB. Service revenue is generally
recognized when performance is completed, but there are variations in when a
performance is considered complete. The different accounting options available
create difficulties in comparing companies over time and between companies,
which in turn creates difficulties to achieve a true and fair view.
By clarifying what methods and principles in accounting for service income the
unlisted companies in Sweden are using and why these differences exist, we have
been able to study how the comparability and the true and fair view is affected
by these differences. The aim was to study the underlying factors that
companies do their financial report differently.
Ensam i Europa? En studie om mottagande- och anpassningsprocessen för ensamkommande barn i Europa, med utgångspunkt i Italien
In the last decade the Italian authorities have tried to adapt themselves to a united European asylum system, in the European Union, through the adoption of legal reforms, intended to improve the conditions of asylum seekers in Italy. Despite these reforms, asylum seekers and refugee?s living conditions are far from covered. The aim of this study is to explore the different functions of social work in the Italian reception process regarding unaccompanied minors and their implications on the wellbeing of the unaccompanied minors. This study was conducted through several interviews with both social workers, which in some way worked with unaccompanied minors, and the unaccompanied minors themselves.