Sara Lidman?s first novel, Tjärdalen (The Tar Pit, 1953), addresses ethical issues in a remote village in the north of Sweden. This essay discusses the novel?s narrative technique and the ethical aspects implied by the narration and aesthetic design. The approach is based on Adam Zachary Newton?s narrative ethics, which links narrative theory and method with an ethical perspective.

Syftet med denna studie är att beskriva och förklara vad börsnoterade företag redovisar som socialt ansvar. Fokus i denna uppsats är att granska vad företag själva lägger störst vikt vid i sitt frivilliga arbete i upprättandet av en hållbarhetsredovisning och vilket socialt ansvar de anser sig ta..

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Today there is still irrelevant pay differential in society. In Sweden in 2010, the average pay differential was 15,4 percent between the sexes. Only 0,8 percent better than EU:s average.In Sweden the individual salaries increasingly have begun to characterize the Swedish labor market. Based on this, the aim of this study is to highlight the issue of equal pay between men and women from the perspective of individual salary. This would also been doing with a background in the regulatory environment of equal pay.When it comes to equality between women and men it is the area of labor law in EU who is the most developed and in Sweden this is the area who is most affected by EU law.

In the current situation in the housing market and in particular the inner city much attention is directed towards achieved prices per square meter in sales. The indicator is as a principle an appropriate measure of the housing market?s health and development, and can to some extent be used to make approximations of the general economic health status of municipalities and counties. It occurs occasionally that questions about whether prices are based on fundamentals at all times.The thesis questions that very issue, not from a macro accompanying financial perspective but rather from a microeconomic perspective, where each tenant ownership in the study is a micro-object. Are the observed prices per square meter rational relative to housing cooperative?s assets or is there a lack in the observed prices anchoring the respective association's finances.

During the past decade environmental challenges have been intensified and given increased attention. This implies that businesses in all sectors strategically need to manage these challenges. The service sector is often considered as a sector with a low environmental impact if the direct environmental aspects are assessed. Still, it has been argued that the environmental impact that the sector gives rise to can create severe indirect environmental impacts. The products and services that are produced by this sector have a relatively limited use of physical resources which may make the environmental impact challenging to visualize. Banks belong to the service sector and it is partly banks that make the development of societies possible.

The main purpose of this bachelor thesis is to create a product in the form of a database that can be used for cost estimates of equipment within bio refineries. Through interviews and literature searches the key components and their costs were identified. The database was constructed in Microsoft Excel with different tabs for different categories of components; these tabs are further divided into three parts: one part with costs, one part with calculations and an information part. Most of the part with costs contains the expenses found in scientific papers during the literature study, the calculating part converts different capacities according to user preferences and the currency to euro (?) from 2010 and the information part consists of references and information about what is included in the cost.The database is a good tool for making cost estimates for bio refineries.

Over the course of the past the agricultural sector has been characterized by radical market changes. Changing market conditions have forced owners of agricultural and forestry businesses to make further investments. This increase in investments has led to a greater need for external capital, which has increased the relationship between banks and owners of agricultural and forestry businesses. The financial sector is characterized by strong rivalry, which forces banks to create strategic positions in the financial market. Since agricultural and forestry businesses are generally seen as secure customers by banks, due to high property and land values, the competition between banks with agricultural and forestry businesses as customers has amplified.

Studiens huvudsakliga slutsats är att majoriteten av studenterna på Handelshögskolan i Göteborg inte prioriterar socialt ansvarstagande hos en framtida arbetsgivare. Socialt ansvar anses vara den minst viktiga faktorn då endast 18 procent avrespondenterna markerade socialt ansvarstagande som en av de fem viktigaste faktorerna hos en framtida arbetsgivare.

The aim of this thesis is to describe the customer?s attitudes toward the contracting for availability, i.e., which factors are from the customer?s perspective necessary for the fulfilment of a supplier-customer agreement? Furthermore, the objective is to describe and analyse a supplier-customer relation in the Defence Industrial sphere.The present study has been carried out as a case study using an abductive approach. The thesis is based on a practical problem, i.e. which factors will be important to the customer when a contractor in the Defence Industry wants to increase its commitment of service, and how will their relationship change? The thesis is above all focused on generating knowledge that can lead to rapid and concrete measures and that can be used in the analysis of an increased industrial commitment but also as a case study of a problem of a more general nature in the Defence Industry.

Palm oil has been used in processed food commodities since the 19th century. An increasing demand for regulating and ensuring a more sustainable palm oil production has resulted in various initiatives. However, these initiatives have received critique due to lack of compliance and insufficient revisions of palm oil plantations. The initiatives for creating an ethical, social and environmentally sustainable production are not sufficient for the Swedish industrial users of palm oil. As a result, stakeholders such as Swedish food processing companies, commit to ethical sourcing codes of conduct that go beyond the international palm oil initiatives.

Article 4.1(h) in the Rome I regulation establishes which law that will be applicable on contracts concerning financial instruments concluded in multilateral systems. The main problem is that most contracts concluded within these systems have standard clauses which contain a clause on the applicable law. If this is the case, Article 3.1 in the Rome I Regulation is applicable instead. This problem makes it difficult to find a need for article 4.1(h) if it will only be applicable in exceptional cases. However, the legal position on this matter is still unclear since the Rome I Regulation has just been put into force.

Sweden signed, in 1992, the Convention on Biological Diversity (CBD) and has thus assumed responsibility for the indigenous biodiversity. That also means that Sweden has a conservation responsibility for the Swedish Friesian (SLB) (SJV, 2007a). In a survey conducted by the Board of Agriculture (SJV) in 1996, it appeared that there were around 780 cows and heifers of the SLB breed (SJV, 1997). SJV did in 2006 a plan for the development of livestock genet-ic resources and the number of cows of SLB was estimated at approximately 200. This meant that the SLB was in need of being conserved and SJV assumed it would be categorized as threatened.The primary objective of conservation of a breed is to reduce the loss of the original genetic variation (Lacy et al., 1995).

The content of teaching materials considerably affects pupils? attitudes and worldview. This paper is an analysis of textbooks used in 7th through 9th grade of the Swedish School system in Swedish as a Second Language (SSL) and English as a Foreign Language (EFL). The purpose of this paper is to look at which minority groups, the five official national minorities as well as other minorities, are included and portrayed in the textbook series Tre gånger svenska and Wings Mini as well as to see if there is any bias in their portrayal. The seven types of bias investigated; invisibility, stereotyping and generalizations, unreality, imbalance and selectivity, fragmentation and isolation, linguistic bias and cosmetic bias are an adaption of the framework to detect bias in curriculum materials presented by Sadker and Zittleman (2002/2003).

Abstract: Introduction: Even though that it is mandatory by law since 1955 in Sweden, teachers stilldon?t get any education courses in sex education. There has been almost no research on whateffects the sex education has had on the general population in Sweden. Aim: The aim for thisstudy has been to look at middle school teacher?s ways of conducting and there conditions insex education.