The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.

The aim of this master?s thesis is to examine how managers in some public libraries are using performance measurements and to what extent decision making is based on the results. The main questions posed are:??What performance measurements and indicators are used in the libraries examined???What is the attitude towards performance measurements among library managers???How and to what extent are performance measurements and indicators used in the process of decision making???What improvement would library managers wish regarding the development of performance measurements in public libraries?The theory is based on a model of evaluation of the public sector in addition to general steps of evaluation of quality and performance measurement results. The investigation is based on qualitative interviews with seven managers of public libraries in Sweden.

Background: Once upon a time the most important resources in an economy were tangible goods. Historically, Swedish company culture has been dominated by engineering and techni-cal innovation has been the focal point. Today, Intangible values drive product development and form a company?s differentiation. Intangibles have therefore become the most prominent resources in a company.

Choosing the right user experience evaluation method can be difficult, choosing the right one for mobile user experience can be even more so. One major cause is that mobile usage is context dependent. Another contributing factor is that there is not one widely adopted theory or framework for user experience due to its complexity.The purpose of this study was to evaluate an existing method artifact in its feasibility for evaluating mobile applications. The chosen method, AttrakDiff2 is a self-reporting semantic differential questionnaire to evaluate the user experience of an interactive product, based on its hedonic and pragmatic qualities.A study was conducted where the participants assessed one mobile and one web application, which were later rated with AttrakDiff2. The completion of the questionnaire was conducted as a think-aloud session subsequently followed by an interview.The results suggest that the participants experience was affected more by the evaluated application style than the different platforms.

This study investigated the possibility of implementing three standards, Transistion Minimized Differential Signaling (TMDS) and two versions of Stub Series Terminated Logic (SSTL), for inter-chip communication in a specific manufacturing process. The two SSTL standards were implemented in one transceiver system while TMDS was implemented in a separate system. The evaluation was done with Spice simulations on schematic level with some parasitic capacitance and resistance. The idea was to investigate the possibility of implementing these standards and get an idea of eventual shortcomings. In order to create models as a basis for evaluation, simulation environments with models for circuit board and packages were created and transmitters and receivers were designed.

In a historical view, house prices have developed at the same rate as inflation. In the end of the 20th century the prices on the housing market started to differ from the inflation rate, and today the deviation is strong and the real price increase has been very strong.The financial crisis in 2008, which was a result of a subprime mortgage crisis on the American real estate market, has made several agents on the housing market in Sweden question today?s prices. Robert Schiller, an American economist who predicted the mortgage crisis in 2008, claimed during the Nobel Prize ceremony 2013, that Sweden shows signs of a financial bubble ? "I think that people here in Sweden have an illusion that increasing prices is a lasting trend, but that is more suggestive of a bubble".

This study deals with the road freight sector's capital structure and how leases, loans and equity affect the ratios. The study is based on a ten-year period between 2000-2010 in Sweden. Investments in finance is a complex and interesting subject to study, there are many factors that can affect how the company best choose their investments when they have many great business investment the decisions plays a greater role. The aim is to find an optimal capital structure from a financial investment point of view. The purpose will be answered by the following research question: Are there significant differences between leases, loans and equity financed fleet of factors, profitability, tax, turnover, age, and cyclicality. The study will also examine how debt is related to profit margin, DuPont and the tax, all through a regression analysis. Then were plausible economic theories for the study.

During the cultivation season there are a several cropping activities to carry out. At what time these activities are carried out is affecting the result and also on the economy of the crop production. As the production costs are high in potato production, it is important to keep an eye on the economy. Profitability is the most important factor in most crop production systems. If the costs are not covered, it is difficult to justify the production.

The purpose of the present investigation was to identify how knowledge about goal-setting is developed and applied in practice of male players in the Swedish national floorball team, by using a qualitative methodology. Participants were 6 players playing for the Swedish national team. They were asked to respond to the interview questions in relation to their perception of setting goals for a successful outcome in sports, how their goal- setting process has developed and how they deal with goal setbacks and goal attainment. Results revealed that Swedish national players in floorball employed goal setting often for both individual and team goals in practice and competition. In addition, many interesting findings regarding the process of goal setting emerged in the result.

Abstract Anna Degerman (2012) Uppföljning, utvärdering och utveckling i enlighet med förskolans reviderade läroplan (Lpfö-98 rev), Monitoring, evaluation and development in accordance to preschool curriculum, Specialpedagogik, Skolutveckling och ledarskap, Lärande och samhälle, Malmö högskola. Syfte: Föreliggande undersökning har syftet att undersöka hur fem förskolechefer i en sydsvensk kommun anser att det nya kapitlet ?Uppföljning, utvärdering och utveckling? i Lpfö-98 reviderad ska tolkas och hur det kommer att påverka kvalitetsarbetet inom respektive förskola samt att undersöka hur specialpedagogens roll i samband med utvärdering kan se ut. Teori: Studien utgår från ett kommunikativt och relationsinriktat perspektiv, Ahlberg (2001). Utvärdering ses som ett slags lärande och bör involvera förskolans alla aktörer. Metod: En kvalitativ intervjustudie utifrån en hermeneutisk ansats. Resultat: Förskolecheferna i undersökningen tydliggör att det kommer att ske vissa förändringar i förskolornas kvalitetsarbete på grund av det nya kapitlet ?Uppföljning, utvärdering och utveckling?. Förändringarna kommer att bli tydligast på avdelningsnivå där den största utmaningen tycks vara att uppnå en likvärdig kvalitet i arbetet med uppföljning, utvärdering och utveckling mellan avdelningarna.

The continuous process of urbanization results in demands on research and development for ecological and sustainable city development. Because of this, the current systems for wastewater treatment may have to be improved. In order to evaluate new technologies for municipal wastewater treatment, a development project has been initiated for the new district Hammarby Sjöstad in Stockholm. The project is lead by the company Stockholm Water. High environmental standards have been put up for the district, as it must be twice as good as an ordinary new district.

Introduction:Corporate limits becoming more diffuse due to the globalization taking place and requirements for analytical strategies are becoming more fundamental parts of organizations. Business Intelligence systems are hot and not without reason, today's world is spinning faster and with a flow of information that is constantly increasing Business Intelligence promises to introduce a support that will render a better decision-making, something that everyone wants.Problem Discussion:The local government business has today demands from the Swedish School-inspection to analyze and create adequate target images to the school and students meet curriculum goals and guidelines. Therefore, local government activities has increasingly begun to implement Business Intelligence tools, with the purpose to facilitate strategic and operational decisions were the result plays an increasing role in today's society.Purpose:This study evaluates how the analysis tool Qlikview fulfills the function of monitoring and controlling the improved student achievement in public schools.Method:The evaluation has been conducted qualitative interviews with staffs that have leadership positions in each municipality and management and possess a deep knowledge of the analysis tool and its processes.Conclusion:The evaluation has shown positive effects on the monitoring and control of student performance through better control of school operations..

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.

The starting point for this thesis has been the great process of change that Swedish municipalities now arefacing due to the political directive of offering full-time employment to all part-time employees. The aimof the research is to create a decision support model for Swedish municipalities, which simultaneouslyintroduce the offer of full-time employment and an internal personnel pool. The factors that mayinfluence the personnel?s choice of employment level and the quality of the outcome, thus the financial result,are we also aiming at explaining. The empirical observations were found through secondary data as well asobservations from the municipality of Göteborgs Stad.