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2708 Uppsatser om European Sustainability Reporting Standards - Sida 61 av 181

Sveriges inställning till EMU : underkastelse av kollektivet kontra nationell obundenhet

After Sweden became a member of the European Union, EU, the debate regarding the Swedish participation in the EU?s currency co-operation, the European Monetary Union, EMU, has been intense. One of the biggest issues has been how our national economic politics will work within such a monetary union. What instrument will remain for the national economic politics within the EMU are highly uncertain. The question whether we will be able to affect our own economy or not has long been the essence in the Swedish debate.

Bonus och ägarskap i svenska storbanker

In this master thesis we are trying to investigate whether the heads of the four major Swedish banks are receiving compensation because of their own performance. We have investigated a number of parameters in the reporting and compensation description of Handelsbanken, Nordea, SEB and Swedbank and compared it to macro data.We have used publicly available information from the banks as well as macro data from 1998 to 2009.We have come to the conclusion that the revenue and profits of the banks are heavily influenced by external factors and that there does not appear to be a clear link between a CEOs actions, the reported results for the bank, the shareholder gains and the compensation for the CEO. It appears as if the bonus payments to a CEO may depend more on parameters beyond the CEOs own control than the performance of the CEO..

Det stora cancerlarmet : En studie om riskrapportering i media

This essay is about the risks of reporting science through media. We have exemplified the problems with the alarm about acryl amide that came in 2002 through the diffusionist model. From the beginning it was a debate about how dangerous acryl amide is to us humans, but later on it developed to be a debate about whoever did wrong in the intermediation, because later on it came out that acryl amide maybe didn?t cause cancer at all and the scientists didn?t know how to prove if it did or didn?t. In our essay we have based our theories about how the diffiusionist model often is inadequate, with theorists as Stuart Allan, Anders Ekström and Dorothy Nelkin..

The mobility of employees within the EU, and the Eures Network

En sammanfattning av uppsatsen på maximalt 8000 tecken.This thesis is mainly dealing with the mobility of the employees within the borders of the European Union. Legislative framework from the EU is favourable and the Commission has set as one of it goals to promote the migration. Globalisation trends and contemporary business concepts need people who are mobile on the other hand. But migration numbers are still low within Europe. The purpose of this thesis is to find out how much the legal uncertainties, and the different culture mentality in the workplace of another country act as barriers in the minds of the people who wish to work abroad.

Kassaflödesanalys, från indirekt- till direkt metod

Spelandet om pengar på Internet växer dag för dag. Kasinospel, sportsbetting, lotterier med flera spel finns att spela över Internet. Allt man behöver är en dator med Internetuppkopp-ling och ett kreditkort. Även kortspelet poker har nu etablerat sig på Internet. Detta poker-spel benämns idag i massmedia och folkmun som ?nätpoker?.

Islam och Västvärlden : En komparativ studie rörande möjligheten till en förening mellan Sayyid Qutb och Tariq Ramadans olika syn på samhällsstrukturen och den västerländska liberala demokratin

The purpose of this comparative study is to investigate if the views of Sayyid Qutb and Tariq Ramadan regarding social structure and religion are possible to unite with western liberal democracy. The basis of the study is the problematizing approaches written by Qutb and Ramadan regarding the possible unity between Islam and democracy. These problematizing approaches are then tested on the political philosophy of liberalism to see if a unity is possible.The result showed that Qutb's view did not meet the criteria of democracy, which wasn't surprising due to his negative views on the system. However, Ramadan's reformist view on Muslim identity did unite with the views of liberal democracy, though questions regarding the possibility of creating and preserving a European Muslim identity in the secular society were immediately brought to attention.The importance in Qutb's view is social equality, unity and submission to God and the importance of Ramadan's view is to create and preserve a European Muslim identity and adapt to the society where you live and participate as a citizen. Qutb's view will not tolerate diversity and one is to keep or convert to the Muslim faith.

Finns det grund för att lämna ideella föreningar utanför momsträsket? : Är undantaget i 4:8 mervärdesskattelagen konformt med mervärdesskattedirektivet?

Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

Smart Control : En reaktion på EU:s ekodesignkrav

The purpose of this thesis is to assist the Swedish energy company NIBE Energy Systems in their studies of adaptive regulation applicable to electrical water heaters. Due to coming energy classifications of these appliances in the European Union, NIBE Energy Systems needs to use adaptive regulation, called Smart Control, to keep their products in the best possible energy class and remain competitive to the market. By using this Smart Control regulation a 2-3 % improve-ment of efficiency can be credited the system. This is a small number, but heavily needed, since the energy classes are based on the idea that the European Union is provided with electricity from coal condensate power resulting in a 40 % maximum efficiency. Furthermore, doing noth-ing will result in some water heaters not being approved to use on the market from 2015 due to low efficiency.

Ett gårdsbesök : ger besöket någon kunskap om mjölkproduktion?

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.

CEEQUAL : Ekonomisk, social och miljömässig hållbarhet i produktionen

CEEQUAL är ett klassningssystem utvecklad av ICE, den brittiska Institutionen för Civilingenjörer, för att bättra på anläggningsbranschens sociala, ekonomiska och miljömässiga hållbarhetsarbete. Systemet utvecklades år 2003 och användes fram till år 2011 endast i Storbritannien och Irland. År 2011 utvecklades en internationell version för organisationer som är intresserade av att certifiera projekt i andra delar av världen.Syftet med rapporten är att utvärdera konsekvenser för ett projekt som skall miljöcertifieras. Detta sker med hjälp av tre fallstudier från Skanska Sverige AB:Projekt Skarplöt, exploatering av en åkermark i Västerhaninge.Projekt Folkparksvägen, ombyggnation av en 1500 meter vägsträcka.Projekt Tyresövägen-Simvägen, en avsmalning av Tyresövägen från  motorvägsstandard till stadsväg.          Målet med rapporten är att:Identifiera förbättringsåtgärder för att främja hållbarhet och resurseffektivitet i produktion.Uppskatta vilka resurser förbättringsåtgärderna för certifiering kräver.Resultat från fallstudierna visar att Skanska har väl inarbetade rutiner i företagets ledningssystem, dock finns det förbättringspotential som kan uppnås med integrering av CEEQUALs krav i dagens arbetssätt.Merkostnaden av förbättringsåtgärderna består mestadels av tjänstemannatid för ett utökat samhällsengagemang, planering och bevakning av åtgärder som främjar hållbarhet samt insamling av bevismaterial för certifiering.

K2 - en studie om användarnas syn på regelverket

Aim: The aim of this thesis is to do a research about the users? conceptions to the K-project. The K-project is a simplifying work of today?s accounting regulations performed by the Swedish Accounting Standards Board. The K-project is divided into four categories and the companies are divided into each category depending on its size.

Elevers motivation för sina studier : - och mental träning som metod för att stärka den

In 1993 the internal market within the European Union was formed and ensured free movement of goods, services, capital and people. This led to the removal of trade barriers between members of the European Union. When opening up for competition, price differences between countries decreased and more jobs were created. A single currency was introduced by eleven countries in 1999 with the goal of reducing transaction costs, eliminating exchange rate risk and to further simplify trade. In 2001 Greece joined the collaboration and introduced the euro.

Märstaån ? ett vattenlandskap : Är våtmarker och dammar vägen framåt?

The overall aim is to examine how the European Union Water Framework Directive has affected the local water management in the catchment Märstaån situated in the eastern part of the lake Mälaren river basin, Sweden. The first part of the study gives an historical overview of the area with focus on how the old agricultural landscape was handling the nutrient load from farming activities by means of different kinds of wetlands. By using the concept of the procedural landscape, introduced by Torsten Hägerstrand , together with historical maps with dates starting from the 17th century, the pre-modern landscape is analyzed.  The second part is an investigation, based on qualitative data, on how the different actors in the catchment area work together to secure the water quality for the Märstaån river. The analysis shows that the Märstaån catchment river systems are mostly unchanged in the rural areas.  The exception is the mainstream section of the Märstaån river running partly underground today and the Halmsjöbäcken river that is heavily affected by the Arlanda airport situated within the catchment area.

Hållbar utveckling : integrerade nyckeltal för hållbarhetsredovisning : utfört på uppdrag av Schenker AB

Vikaholm är en fantastiskt trevlig plats med många fina natur-, kultur-, och rekreationsvärden. Platsen gränsar till stadsdelen Teleborg i södra Växjö. Examensarbetet beskriver hur det är möjligt att inrätta bostadsbebyggelse i ett sådant område utan att förstöra dess stora värden. Arbetets intention är istället att bostäderna skall integreras i platsens stora värden och därmed göra platsen mer tillgänglig för flera av stadens invånare..

Planering och gestaltning för träning och motion

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.

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