Uppsatsen tar sin utgångspunkt i den allt mer ökade efterfrågan av produkter som producerats i överensstämmelse med mänskliga rättigheter. Uppsatsen behandlar Lunds kommunstyrelses beslut att rekommendera dess förvaltningar att använda Rättvisemärkt kaffe och te. Syftet med uppsatsen är att se på vilket sätt, och i vilken omfattning beslutet har implementerats i organisationen. För detta har vi använt såväl en teoretisk referensram i form av nyinstitutionalistisk organisationsanalys som empiriskt material. Det empiriska materialet utgörs av interjuver med anställda inom kommunens förvaltningar. Till detta har ett bakgrundkapitel som behandlar den innehållsmässiga innebörden av begreppet hållbar utveckling, utifrån såväl en internationell, nationell som lokal aspekt lagts. Avslutningsvis är slutsatserna att det inom kommunen finns en konkret vilja att vidga innebörden av begreppet hållbar utveckling.

Export is a top priority for Sweden's economy but for Swedish companies it may involve uncomfortable risks of exporting without sincere consideration. When the United Nations Security Council puts an embargo against a country, this often mean an import and export restriction. The thought is to push undemocratic regimes into respecting human rights. When the embargo is in force, however, the parties are not able to fulfill their contractual obligations, which practically means that the agreement will be suspended. The problem is what happens when an embargo is in force for a longer period of time.

Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

The aim of this thesis is to study Stadshuskällaren?s operational processe flow and identify their operational characteristics. The uniqueness of Stadshuskällaren is that they are breaking the law of trade-offs regarding volume/variety, much like Toyota managed to do ? which spawned the entire field of research of the ?Lean Philosophy?. In the thesis the characteristics we identify through analysis, which enables Stadshuskällaren to break the trade-off, are compared with the principles of Lean service theory, which ultimately stem from Toyota.

Today, buildings utilize 40 % of the total energy consumption. New energyrestrictions and directives have entered the construction industry. Photovoltaic is asustainable, clean and quiet solution that integrates well in the urban environment buthave not yet reached a breakthrough on the Swedish market. The conditions for solarenergy production are often set in the early planning stages where they rarely arebeing prioritized.This master of engineering project focuses on identifying problems regardingimplementation of photovoltaic in city development projects and giving suggestions topossible improvements in the planning- and construction process. It also givesrecommendations on how the conditions for energy production can be optimized inthe early zoning stage.By conducting simulations with PVsystV5.21, on three ongoing city developmentprojects in Umeå, Malmö and Stockholm and by carry out and analyzing interviewswith city planners, constructors and architects, some conclusions have been made.Several improvements, both politically, with changes in the subsidization systemand/or instatement of a new law with feed-in tariffs, and within the solar- andconstruction industry itself, with better communication between different parts of theprocess as well as better use of experience, can be made.

2009 beslutade det europeiska fotbollsförbundet UEFA att införa regelverket Financial Fair Play Regulations, för att förbättra fotbollens ekonomiska hälsa. Detta som en följd av en allt mer ansvarslös och irrationell pengahantering bland europeiska fotbollsklubbar, med stora underskott och försenade betalningar som konsekvens. Ett avsnitt i regelverket berör de så kallade ?break-even?-kraven, som sätter begränsningar för hur stora underskott klubbar får visa upp. I vår uppsats har syftet varit att utreda huruvida ?break-even?-kraven är att anse som förenliga med EU-rättsliga konkurrensregler, specifikt art. 101.1 FEUF.

The purpose of this study was to find out what different groups of visitors do when they are at Borås City Library. Three issues were formulated from the purpose and they were: What do users do when they visit the City Library in Borås? What occupations do those who visit the library have? What similarities and differences are there in the use of the library depending on the visitors? occupations? To answer these questions a questionnaire was handed out among the visitors at Borås City Library. The theory that was used when the material was analyzed comes from the book?Gør biblioteket en forskel?? and the book is written by Henrik Jochumsen and Casper Hveneegaard Rasmussen.

The EU has had a special agreement with their former colonies in Africa, the Caribbean and the Pacific Islands, the ACP-countries, for almost 30 years. This has granted the ACPs with preferences on the Europen market, which have been excluded from other countries. The agreement is now beeing re-negotiated to make it more in terms with the rule of the WTO?s most favoured nation-principle. The new agreement will differ from the present one as it will be a mutual free trade agreement where the ACP countries will open their markets to the EU as much as the EU opens up it?s market to them.

This essays overarching aim is to contribute to the theoretical discussion of transformation processes that are shaping the urban landscapes and further to problematize contemporary planning discourses in Sweden. Drawing on the concept of Foucault?s heterotopia and actor-network theory for spatial analysis, the paper seeks to analyze the complex urban landscape transformation process as an emergent property of human and non-human actor-networks seeking to transform and order space. With the district of Rosenlund in Gothenburg as a starting point, this thesis intends to examine how the cultural infrastructure - used by the residents and visitors of the city - are related to the city's planning and development processes. The case study is based on a boat (Rio Rio) in Rosenlund canal that is defined as a cultural infrastructure.

Finansieringslitteraturen tar upp betydelsen av att lägga upp sin kapitalstruktur på det sätt som gynnar företaget optimalt. Att finna den optimala kapitalstrukturen eftersträvas eftersom det sänker kapitalkostnaden och är en betydelsefull faktor i företagens framtida lönsamhet. Framförallt har två teorier, trade-offteorin och pecking orderteorin, nått allmän acceptans inom forskningen på detta område och ett flertal studier har genomförts på olika marknader runt omkring i världen för att undersöka teoriernas tillförlitlighet. Denna studie granskar dessa två teoriers tillämpbarhet på den svenska och finska marknadens företag, inför en stundande sammanslagning av de nordiska börslistorna. Slumpmässigt har 60 företag som är noterade på Stockholmsbörsen och 60 företag från Helsingforsbörsen valts ut som föremål för studien, där empirin är hämtad ur företagens årsredovisningar.

Ett företags kapitalstruktur och i förlängningen dess val av finansiering för strategiskainvesteringar omgärdas av motstridiga uppfattningar och teorier. Vi har genomfört enfallstudie av Home Properties AB, ett renodlat hotellfastighetsägarbolag noterat påStockholmsbörsens lista för medelstora bolag.Uppsatsens syfte är att beskriva hur Home Properties agerar och resonerar vid finansiering avstrategiska investeringar och jämföra beskrivningen med Åkerbloms hypotes om sär- ochsamfinansiering, pecking order teorin och static trade-off modellen. I syftet ingår också att geförslag på vidare forskning.Enligt pecking order teorin prioriterar företag internt kapital framför externt. Vid finansieringav strategiska investeringar väljer Home Properties emellertid inteckningslån först. I HomeProperties fall förklaras företagets val av finansieringskällor bättre av static trade-offmodellen och Åkerbloms hypotes om sär- och samfinansiering.

The aim of this study was to describe how adolescents experiences their quality of life, and tocompare if there are any differences in how they experiences their QOL depending on wherethey live, big town or smaller town. The aim was also to examine how adolescentsexperienced their schooling. The study is empirically, quantitative with a descriptive andcomparative design. To measure quality of life a tried and tested instrument ? LifeSatisfaction Questionnaire (LSQ) was used.

The purpose of this study is to evaluate the qualitative aspects of IASB?s Exposure Draft of Proposed Amendments to IAS 37 and to evaluate what quantitative effects an implementation would have on the capital structure of listed companies in Sweden. The major changes of the proposed amendments compared to the current IAS 37 are that the terms ?provision? and ?contingent liability? are eliminated and instead a new term called ?non-financial liability? is introduced. Furthermore, the valuation in current IAS 37 based on a best estimate is replaced by a fair value valuation.

Fair trials? rights under Swedish law of public administration (FL) are regulated by Article 7 of the Statute. Similarly, fair trials? right under the European Convention of Human Rights (EU Convention) is regulated by Article 6.1. The essay conducts a comparative study of the two legislations and seeks to determine whether Article 7 of the Swedish law of public administration is consistent and compliance with Article 6.1 of the EU Convention.

Garden center and market gardens are a growing trade, undergoing great changes with new actors and purchasing habits. The interest in gardens and plants is steadily increasing, official statistics show an increase of garden plants and flower consumption, of an annual 3 per cent. Garden centers and market gardens are in great need of development to be able to tackle the prevailing competition, and maintain a steady growth. Many companies are heading for a generation shift and are founding it difficult to find and employ younger managers. The aim of this report is to examine different strategies of garden centers and market gardens through the manager/ owner?s views and opinions about competition, growth and success.