The European Union's Corporate Sustainability Reporting Directive (CSRD) aims toenhance and standardize sustainability reporting to support the green transition. While the public sector is expected to lead in sustainability, the application of CSRD within Swedish municipalities is fragmented. Many municipally owned companies fall below reporting thresholds individually, creating a transparency gap despite the municipal group often exceeding these thresholds collectively. This discrepancy raises moral and strategic questions regarding public accountability and the effective utilization of the framework. This thesis investigates the rationale for the proactive adoption of CSRD principles bySwedish municipalities, irrespective of formal legal requirements.

This study is a value chain analysis for timber in East Africa. It was commissioned by Vi Agroforestry, a nongovernmental organisation registered in Kenya, Rwanda, Uganda and Tanzania engaged in a rural development program that involves promoting tree planting and enterprise development (Vi Agroforestry, 2012). The purpose of the study was to identify and describe common value chains for timber in the countries where Vi Agroforestry operated. Value chain is a concept and a framework describing how to structure information regarding activities included in satisfying a certain customer need, e.g. procurement, logistics, transactions, production and marketing.

Authorities, municipalities and county councils have great opportunities to pave the way to a sustainable society. In the public sector, the tax revenue is used and therefore it is important that both employees and societal stakeholders feel that they participate in the sector?s decisions and fields of application. Municipalities and county councils are primarily service organisations. The employees? commitment is necessary to be able to reach set goals, to develop procedures and policies that support the overall political goals, in other words, to be successful in the environmental work.

Background: Climate changes are a growing concern all over the world today. In June year 2006 the European Union accepted a new strategy for the Unions work against a sustainable development. The concept of taking consideration to all the aspects of an organisations/a company's activity is something that have been in focus during later years. Social and ethical aspects are in focus and questions regarding these aspects are more commonly included in the companies yearly reporting. A sustainability report is characterised by that it takes into account not only environmental aspects, like ordinary environmental reports, but also social and ethical aspects of a company's activity with it's surroundings.

This essay constitutes an attempt to expose, with reference to contemporary animal research, the limits of Martin Heidegger?s concept of the being of animality in Die Grundbegriffe der Metaphysik (1929/30) and to propose some possible ways to think, within the philosophical style of this particular work, the being of those animals that most distinctly transcends Heidegger?s concept. The essay seeks to address the following question: Do the results of contemporary animal research expose ways of being within animality that withdrawal from Heidegger?s concept of the being of animality in general, and if so, how should we think these new ways of animal being? The motivation to ask this question, I argue, are immanent to Heidegger?s thinking in at least three ways: 1) Because of his standpoint that philosophy cannot, in any meaningful way, create an ontological concept of animality without an orientation towards the results of the positive sciences; 2) Because of the unfinished and tentative character of Heidegger?s analysis, a character that is such that it should be seen, according to Heidegger himself, as an essential point of departure for further thinking; 3) Because of Heidegger?s view that the being of the animal are such that it involves the withdrawal of this very being from any originary access, a withdrawal that necessitates an infinite return to the question concerning the being of the animal. The essay wants to be a continuation of lines that are present in Heidegger?s open-ended thought on this theme rather than to be an external critique that approach the text, which is most often the case, as a closed point of view which we are forced to affirm or reject.

In Sweden there are laws and recommendations from The National Board of Health and Welfare about the importance of a user's involvement in and possibility of influencing services directed at them. Even with such good intentions the same board reports that it is hard to know if people experience that they do. The purpose of my study was to examine how professionals can use their knowledge to help users increase their sense of influence in services that they use. My focus has been on adults with neuropsychiatric disabilities within the autistic spectra, such as Asperger syndrome, and on the professionals working with them. The specific problem among people with neuropsychiatric disabilities is a lack of social skills.

Trakealkollaps är relativt ovanligt förekommande hos hästar men är något vanligare hos småvuxna ponnyraser. Sjukdomen har ett progressivt förlopp och är ofta långt framskriden innan respirationssymtom som missljud, hosta och dyspné uppkommer. De tillgängliga behandlingsalternativen ger sällan tillfredsställande resultat och prognosen vid höggradig kollaps med grava symtom får anses som dålig. Syftet med den här studien var att undersöka om och i så fall i vilken grad trakealkollaps påverkar hästens användbarhet, detta gjordes genom att undersöka om det fanns någon skillnad i arbetstolerans och lungfunktion mellan en grupp friska shetlandsponnyer och en grupp shetlandsponnyer med trakealkollaps. Den friska gruppen bestod av tio ponnyer och gruppen med kollaps av fyra ponnyer, varav tre hade trakealkollaps av grad 3 och en av grad 2.

Old industrial sites bear witness of the unsustainable industrial developments in the past. Today many of them stand abandoned and empty, old structures lacking function in our present society. We have in this thesis participated in a visionary student competition arranged by IFLA, International Federation of Landscape Architecture by developing a proposal based on a vision of how Stockholm can stimulate a greener development. We have done this by turning an unsustainable industrial site in the city into an ecological node; Arboretum Lövholmen. Our aim is to develop an entry for IFLA?s visionary student competition by creating a new sustainable design for the industrial area of Lövholmen in Stockholm. We have worked with the following research questions: How can we create a visionary design proposal for Lövholmen that promotes sustainable development with the help of ecological design? How can the competition format be a design tool? How can the working process developing a competition entry progress? The competition demands have shaped our working process and functioned as a platform for the structure of this thesis.

This essay constitutes an attempt to expose, with reference to contemporary animal research, the limits of Martin Heidegger?s concept of the being of animality in Die Grundbegriffe der Metaphysik (1929/30) and to propose some possible ways to think, within the philosophical style of this particular work, the being of those animals that most distinctly transcends Heidegger?s concept. The essay seeks to address the following question: Do the results of contemporary animal research expose ways of being within animality that withdrawal from Heidegger?s concept of the being of animality in general, and if so, how should we think these new ways of animal being? The motivation to ask this question, I argue, are immanent to Heidegger?s thinking in at least three ways: 1) Because of his standpoint that philosophy cannot, in any meaningful way, create an ontological concept of animality without an orientation towards the results of the positive sciences; 2) Because of the unfinished and tentative character of Heidegger?s analysis, a character that is such that it should be seen, according to Heidegger himself, as an essential point of departure for further thinking; 3) Because of Heidegger?s view that the being of the animal are such that it involves the withdrawal of this very being from any originary access, a withdrawal that necessitates an infinite return to the question concerning the being of the animal. The essay wants to be a continuation of lines that are present in Heidegger?s open-ended thought on this theme rather than to be an external critique that approach the text, which is most often the case, as a closed point of view which we are forced to affirm or reject.

Kräsnare kunder, snabbare modeväxlingar och billigt mode. I modeindustris globala klimatstår modeföretagen inför större konkurrens och tvingas agera snabbt för att kunna gekunderna det bästa erbjudandet. Inköpsstrategier har blivit allt viktigare för att kunnakonkurrera om pris, kvalitet och tillgänglighet vilket har resulterat i inköp mot internationellamarknader. I samband med produktion i billigare länder har konsumenternas krav på socialtansvarstagade ökat vilket gjort att det för företagen blivit allt viktigare att styra sina inköp moträtt marknad och rätt leverantörer. Många svenska modeföretag gör inköp från Kina ochdärför är syftet med denna studie att med Lindex som fallföretag skapa en förståelse för hurett svenskt modeföretag använder sig av ett produktionskontor och vad det har föransvarsområden i inköpsprocessen vid inköp från Kina.

This thesis purpose was to contribute to knowledge which could explain the driving forces behind Corporate Social Responsibility in corporate Sweden and their strategic impact from a management perspective. The method used to archive this research was a qualitative interpretative study conducted by interviews. The thesis is based on descriptive theories of drivers for CSR, concepts of strategy and CSR and normative/instrumental theories suggesting a strategic approach to CSR and stakeholder management. The empirical study is based on interviews with Swedish business managers in a strategic board position as well as consultants working with CSR strategies, supported with internet information from companies? webpage.

I det dagliga mötet med elever ställs lärare inför utmaningar som kräver att läraren besitter en förmåga att ta ställning, både etiskt och moraliskt. Dessa utmaningar kan vara av det slaget att de resulterar i en konflikt. Denna konflikt blir ett dilemma då läraren tvingas göra avvägningar mellan olika etiska och moraliska hänsyn, i syfte att hantera situationen. Hanteringen av ett dilemma fodrar en god etisk medvetenhet. En etisk medvetenhet förutsätter ett ansenligt kunnande inom professionens yrkesetik.

The purpose of this essay is to examine how public libraries work with children's books, in other languages thanSwedish, regarding acquisitions. The purpose is also to describe what the libraries assignments are in regard tochildren with non-Swedish backgrounds. This is then put in a relation to the libraries democratic assignment.The main questions are: What are the libraries' assignments, as described in the libraries regulations? How do thelibraries work to fulfil their assignments?To answer these questions a survey in two parts has been carried out. The first is a study of the libraries'regulations, and various handbooks that serve as an inspiration for librarians.

Today, Sweden has about forty companies owned by the government. These are active on markets with variable competition. Some have been given special areas of responsibility that in a practical notion make them monopolists. The period when most public companies where formed (and with that the following subjection to competition) during the nineties and early 2000's, forced the formerly protected businesses to act on the terms of the open market. Parallel to this development the brand has for the last twenty years evolved into something great strategic importance for the business, including the business-to-businesses (B2B).

The high level of competition and the rapidly growing technology development has created new challenges for today's businesses where they are forced to deliver more customized products at a lower price and a shorter time period. This places high demands on the companies' ability to design and develop better products in a more efficient way. In addition to developing products, the design process focuses on securing long-term success for the company by developing nourishing skills. However, to achieve an effective design process the companies must improve their ability to plan as well as use their knowledge base in a more efficient manner. Toyota's product development system is a critical component for companies to address challenges that they?re facing and offers a great potential to create significant competitive advantages.