Background and problem discussion: Sustainability reporting has recently risen in importance and a rising number of companies choose to issue voluntary stand-alone sustainability reports. Their non-regulated nature increases the opportunity for management to angle the information in these disclosures to their own advantage. Lately the focus has shifted from examining what kind of information is provided in environmental disclosures, to analyzing how the information is presented.Purpose: The purpose is to examine if managers in the energy sector use optimistic tone when issuing sustainability reports. The aim is to find out if the tone applied in environmental disclosures is in congruence with either the environmental or economic performance or if an excessively positive tone is being used to mislead readers.Limitations: This study is limited to information found in environmental disclosures from private companies in the energy sector, issued in 2012 or 2013. Environmental performance is defined as the amount of CO2e emissions and economic performance refers to annual company revenues.Methodology: The quantification of optimistic tone is conducted using a content analysis, relying on a pre-specified wordlist and a pilot study.

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.

Overdue cleanings have for a long time been an important topic of discussion within the forestry sector. When stands that have not been pre-commercially thinned are reaching the level of commercial thinning, many problems occur in terms of decision-making and economical outcomes. These types of stands are commonly known as conflict-stands. The work was carried out partly as an interview survey towards representatives from the forest sector and the energy sector, partly as a case study of conflict-stands situated in Böksholm, north of Växjö and in Tönnersjö east of Halmstad. The criteria for the studied stands were that they had to be dominated by Norway spruce and be in a severe status of ?conflict?. The aim of the interview was to get an overview of the situation today, and also analyse trends in terms of conflict stands.

Abstract Title: A study of in-store atmospherics impact on young consumers in fashion houses Date of the Seminar: June 4th 2008 Course: BUSM08. Master thesis in International Marketing & Brand Management Authors: Md. Abu Baker Siddique Masum Milan Filipovic Supervisor: Ulf Elg Keywords: In-store atmosphere, young generation, fashion houses. Thesis purpose: This thesis will find out the influences of the in-store environment in the fashion houses and it will be applicable for this sector. This research will provide information to develop a better in-store environment in fashion houses to attract more young people.

The health care sector Öster has the highest average absence due to short-time sickness in Örebro. It is the short-term absence that has the highest costs for the organisation, not just in money, but also in quality disturbances and administrative work. Health care sector Öster is divided into four areas with a manager for each. We have chosen to conduct our research within the special housings in area one and four, since these two had the lowest and highest short-term absences.The purpose with the research is to examine short-term absences among the health care personnel in the health care sector Öster, see what the absences depend on, and what can be done to solve the issue. We will compare the absences in the area with the highest respectively lowest short-term absences in order to see if there are any prominent differences between the two.

Global catch fishery is said to been oppressed to its limit (Boyd & Schmittou, 1999), further implying aquaculture might be the only solution to the world demand for fishery products. The applied term aquaculture in this paper refers to the one used by NOAA (2008); breeding, rearing, and harvesting of plants and animals in all kind of water environments, including but not limited to ponds, rivers, lakes, and the ocean. According to Shamshak & Anderson (2008, p. 74) aquaculture has over the past 20 years been the fastest growing food sector with an average annual growth rate of 8.7%. It further represents approximately 37 % (Shamshak & Anderson, 2008, p.

This thesis work is intended to analyze whether the municipalities has a need for the new technology of mobile mapping.Mobile mapping consists of the technologies of laser scanning, photographing and positioning of streets and roads in city environment and in the countryside. When these technologies are operating together a georeferenced three-dimensional image model is created, which has specific coordinates that states its position on the surface of the earth. Thanks to the laser scanning process even measuring can be performed in this model.The municipal sector consists of many different departments which use visual spatial information. These departments are an interesting target group for this system. Specific departments within the municipal sector, which we considered were the most suitable, have been selected.

The objective of this study has been to examine which significant values are of importance in the telecom sector today, and in a continuing perspective yet to be. To ensure the factors of relevance in the study, we have identified three purposes: - Our first purpose is to clarify the eminent values in the competitive market of the mobile phone operators today, and the reason for its importance.- The second purpose is to understand the function of the brand regarding to value creation and loyalty in the sector of mobile phone operators.- The third purpose is to explore the potential approaches for mobile phone operators to increase value.In this study, our approach has been a qualitative methodology by conducting seven interviews with respondents related to the telecommunication sector.As a result of the process, we find the need to divide the concept of value into two dimensions, which we entitle organizational related values and customer related values. We have found the values related to the characteristics of the market in aspects of its infrastructural features but also in regards to the homogenous core service.Our findings in the empirical data with support to our theoretical frame of reference, is the current highly important organizational related value of constant high result quality (well-functional technological aspect), and the value enhancer by a low price; the strategy of bundling also results in higher value. This result in customer related values that perceives as safeness, availableness and convenience. The brands are a significant source of customer related values with identity value, image value and assuredness. A continued advancement in process quality and individualization will imply greater customer related values of closeness, freedom and flexibility. .

AbstractThe real estate sector is today responsible for 40 per cent of the total amount of energy consumption within the members of the EU. All over the world there are collaborations within research and projects to find ways of reducing the amount of energy consumed by the real estate sector. In Sweden, a directive from the European Union has posed demands on authorities as well as on the private sector to reduce the amount of energy consumed by new building constructions. Together with the directive from the EU there are also new requirements and demands from Boverket for the real estate sector.  These requirements mostly concern the energy consumption of kilowatt-hour per square metre and that the consumed energy also should be renewable.  The aim of this study is to explain what kind of value municipalities experience in using certifications and environmental investments for new and existing buildings. Within the chapter theory, essential areas are described such as; environmental certification systems, economical viability, proceeds connected to building green, difficulties with building green, the performance of green buildings when affected by the behaviour of tenants and customer value.  The following chapter describes the methodology with which we have conducted this study.

Today, the tourism sector is the fastest growing industry in the world and also includes one of the foremost for instance in the number of work and added tax. The sector entails a lot of positive factors but also negative consequences, such as overexploitation and wear on natural areas. However, even the visitor industry contributes to smaller localities boost by creating new jobs where depopulation occurs. This study focuses on the town Kisa in Kinda Municipality. The purpose of the study is to highlight the importance of tourism for migration to a town and to show the importance of developing sustainable destinations.In the results of this study it emerges that more job opportunities are requested by respondents for increasing Kisas attractiveness.

The agricultural sector has historically seen stable prices and a relatively constant demand for its products. Companies within the sector have generally had few loans and large sums of money tied in assets. The profitability of the companies has on the other hand been low. Together these circumstances have determined the creditors? demands on the companies within the sector and have formed the rules and regulations that exist today.

Our purpose was to investigate if Swedish University educated social workers, living as active Christians, in any way might be influenced by Christian values. The main questions; Can Christian values be a factor in the choice of career to become a social worker? How does a personal belief in Christ impact the relationship towards the clients? Is Christian belief a support in the work? In this paper we used a qualitative method and interviewed eight persons, with a background as above, four of them employed by a church organisation and the other four working in the social sector. The result we present is that the eight Christian social workers Christian belief influenced their work very individually. How much this supported them was a choice about how official and open they wanted Christian values to be.

Introduction: The concept of CSR was first coined in the 1950?s and refers to corporate vol-untary work to contribute to a sustainable society. In Sweden, companies within the finance sector are among the worst when it comes to implementing CSR in their daily work. The debate on whether companies should engage in CSR activities or not, is extremely relevant nowadays. Right now we are facing a time where the demand on companies to take their social responsi-bility becomes more intensified.

The study takes place in the capital of Sweden, Stockholm. It focuses on how the past reforms since the 90s have changed the teachers? occupation as a profession.The study is partially based on analysis of prior research and documents related to the thesis. The cornerstone of it is based on four immerse interviews carried out in three different schools. Two of which were private schools and the third is a municipal school.

The concept of quality is difficult to identify clearly. Many attempts to define quality havebeen made, but the resulting definition remains vague.The quality concept (in the artistic sense) has since 1974 played a leading role in Swedishcultural policy. In the spring of 2009, a publication, named ?Kulturutredningen? waspublished. This report suggested a number of changes for the Swedish cultural policy.