It is very important to get the work environment into the daily work, not least in the construction industry. The purpose of this report is to identify how the process with work environment works. It will identify and clarify the problems that exist.In my work, I have studied how the NCC Östergötland is working with these issues. The focus of the report is on my interview and survey questions. My conclusion and discussion is therefore based on the answers I collected and compared.

The aim of this Master?s thesis is to examine the function of the budget as a means of control within an organisation in the public sector. To accomplish this, a case study has been conducted on a certain business unit within Luftfartsverket responsible for providing Air Traffic Control services. The thesis is built on a framework of contemporary theories of budgeting and includes a brief discussion of the weaknesses usually associated with the traditional budget. The conclusion of the study is that the use of budget as a means of financial control within Luftfartsverket is not efficient enough at the moment.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.

The sea-level is rising due to climate change. This report inquires into the possibleconsequences of sea-level rise in Värmdö and its archipelago with particular focus on roadsand buildings. Four scenarios with a sea-level rise of 0.5, 1.5, 2.5 meter and a worst casescenario of 3.9 meter are analyzed using a geographic information system (GIS) calledarcMap. The report also examines how Värmdö is taking into account future sea-level rise intheir planning today. The report´s findings show that uplift and sea-level rise cancel eachother out in the scenario with a sea-level rise of 0.5 meter, but that a number of more or lessimportant roads and buildings will be affected by a rise of 1.5 meters.

AbstractTitle:Sustainability reporting- For whom and what? What is the opinion of analysts, consultants and fund managers on sustainability reporting?Level:Bachelor thesis in business administration, 15 university creditsAuthors:Nils Johansson and Hannes ThomasfolkSupervisor:Sarah PhilipsonDate:20140108Keywords:Sustainability reporting, value relevance, stakeholder theory, signaling theory.Purpose:The purpose of this paper is to study how different professional groups in the Swedish financial market in 2013 use sustainability reporting and explore how professional groups look at the future development of sustainability reporting.Limitations:The study focuses only on organizations that are members of SWESIF.Method:In this study we chose a multiple case study design, inspired by well grounded theory. The study's empirical data was obtained through ten semi-structured interviews with analysts, consultants and fund managers.Results and conclusions:It was revealed by the study that companies producing a sustainability report demonstrates transparency and are perceived as a company that is aware of risk, both economic risks as well as external risks. The study also shows that among the study's respondents, there is a strong belief that sustainable business in the long term is a good investment. The study also indicates that this is no concrete evidence of an association between the use of sustainability reporting and either increased or decreased profitability.

This student report is about neutering male and female cats and compares early ageneutering to neutering at the traditional age of 6 months.The main focus in this report is early age neutering, which means that neutering isperformed when the kittens are between 6 and 16 weeks of age. This technique has beenused by shelters in the United States for a long time, to prevent the adopted cats fromreproduce and contribute to the problem of overpopulation.Two different surgical methods are also addressed; the ventral midline incision and thelateral flank approach. Ovariohysterectomy and ovariectomy are also compared.I also address which drugs are preferable when kittens are neutered and some importantguidelines where you have to be extra careful when dealing with kittens.These guidelines are the preanesthetic evaluation, calculating drug dosages and preventinghypothermia, hypoglycaemia and stress.The report also has a summary of the concerns regarding early age neutering such asanaesthetic risks, growth disorders and growth plate fractures, urologic diseases andimmune system dysfunction, obesity, altered metabolism and behavioural changes.The sex hormones and how they change after neutering is also included.At the end of the report there is a compilation of a questionnaire that consists of eightquestions that I sent out to various animal hospitals and veterinary clinics in Sweden..

AbstractDuring the last decade the public sector has been influenced by new ways of measuring performance and governing, taking inspiration from the private sector. The Swedish municipal community Vellinge has since 2004 adopted ?The Balanced Scorecard? by Kaplan & Norton, measuring not only the financial parts but also other, important factors. The adoption took place since the Swedish government applied new demands on county councils and municipal communities through ?God ekonomisk hushållning?.

AbstractThis report discusses how the intranet as a communication tool can bedeveloped to become a daily work tool. An intranet can help the organization to get information out to the employees fast, and the employees can choose when they want to take part of the information. This report also discusses how the functions and the presented information can be developed to be even better. The proposals has been developed out from information gathered from a survey,the people who has answered the survey has been given their point of view of the intranet, and also proposals for improvements, which we have implemented in to our theory part. There is no company or organization that uses the exact same intranet solution.

Guazuigua is a small village in Bolivia, which has had too small water resources, especially for irrigation. A project started after some studies were made, to create a canal to provide the village with water from a nearby town. To make the canal work it had to cross a dried out river. There have been several attempts to cross these dried out rivers, but with poor results. The purpose of the report is to provide a solution for this problem.

What affect if an incident is reported?- an interview study with nursesABSTRACTEveryday in health care, there are incidents which can harm patients. However, reporting these incidents is not always a positive experience. The number of incident reports which are documented are a lot fewer than the number of incidents that actually occur. The purpose of the present study was to describe factors that affect nurses? decisions on whether to report an incident or not.

Theability to beat the market is one of the most discussed topics in finance. Thereare very few investors that manage to accomplish this over longer periods oftime. Most of the financial research claims that this is impossible unless theinvestor increase the risk in the portfolio. However numerous of researchershave shown that it exist anomalies on the stock market which either indicatesthat the Capital Asset Pricing Modell (CAPM) or Fama and French three-factormodel fails to explain stock returns or that the market is not fully efficient.One investor that has claimed that the stock market is not fully efficient andthat it is possible to generate abnormal return is Benjamin Graham. Graham isone of the legends on Wall Street and he has shown that by using few variablesbased on public information, one can manage to beat the market over longer timeperiods.There arejust a few studies that have tested Graham?s criteria?s, however all of themindicates that they work but that the standard deviation might be higher forthe portfolios.

Time has passed since the new standards regarding goodwill were introduced. Duringthe period that occurred pre the financial crisis several companies managed to creategreat goodwill assets on their balance sheet. These assets were highlighted during thefinancial crisis and the aim of this study is to evaluate analysts contemporaryconsideration of these assets. The study will be of interest due to the fact that we nowfind ourselves in-between periods, post financial crisis and pre euro crisis. Ourempirical study has been carried out by interviewing analysts covering IT-companiestraded on the Swedish stock exchange.Our analysts were chosen with consideration to the fact that they were coveringcompanies where acquisitions are common.

This study is about conception in the evaluation of financial assistance within the social services. The aim of this study is to describe and understand how social workers reason about variation, conception and local norms and its significance in the evaluation process. To reach this purpose we have conducted semi-structured interviews with eight social workers in which different themes were discussed and reasoned about. In order to understand and analyze our results we have studied/used the knowledge about tacit knowledge and street-level bureaucracy. Our results showed, as previous research states, that social workers do have conceptions about clients.

The energy that the earth receives from the sun hourly has potential to cover a year?s energy demand in the world. Further, this type of energy is environmentally friendly, natural and free of cost. This report covers solar energy in an urban environment and consists of a case study of installations of photovoltaic cells in a part of the city of Stockholm. It is mainly the economic aspects that are covered but there is also a discussion about the practical consequences and the sustainability as a result of integration of solar energy in an urban environment. The aim of the study is to present results from economic calculations for utilization of solar energy in chosen buildings in Kungsholmen in Stockholm.