The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

The aim of this dissertation is to examine why smaller municipalities[1] in Sweden experience difficulties when implementing the 16 environmental objectives that are designed to solve Sweden's environmental problems.The theoretical framework used for this dissertation is implementation theory which provides three conditions that need to be met in order to have a successful implementation.  These three conditions have shaped the research questions that examine if Torsby municipality has the "understanding," "ability" and "will" needed to implement the decision correctly.  The dissertation employs a case study method to examine why Torsby municipality has experienced difficulties implementating the target: programmes and strategies for planning, which is an interim target to environmental objective number 15: A good built environment.  Qualitative text analysis and interviews with politicians and civil servants from Torsby municipality and the county administration board of Värmland have been conducted in order to answer the research questions.   The material used for this dissertation is mostly from the government bills that are the foundation of the Swedish environmental policy and the documents and reports about the environmental objectives that the National Board of Housing, Building and Planning (Boverket), the Swedish Environmental protection agency (Naturvårdsverket), and the Environmental objectives council (Miljörådet) have released.The result of this dissertation supports previous research which has shown that smaller municipalities have problems implementating the environmental objectives due to a lack of financial resources. This dissertation also shows that the problems can be due to a lack of understanding the purpose of the objectives.  This leads to a lack of political will to implement the objectives.  Since the municipalities do not have the political will to implement the objectives the appropriate resources needed for a successful implementation are not appointed and therefore the municipalities are not able to fully implement the environmental objectives. [1] Municipalities with less than 20 000 inhabitants..

The purpose of this master thesis is to find out if library activities in civil society may be seen as a complement to public activities. The incitement lies in a discussion in the research activities of social sciences and among politicians, where the opinion is that civil society may function as a complement to governmental policy. The NGO-library Föreningen Miljöbiblioteket i Lund and the municipality of Malmö stad where chosen as units for examination. The common feature of the two units is the global task introduced by the UN, to create a sustainable development. The material used is exclusively concerning domestic information activities.

We would like to learn more about how the restrictive policy against incentive programmes affects the board’s of Swedish state owned commercial firms ability to govern management in an efficient way. We also want to find out if there are different consequences in reference to this that are not directly linked to corporate governance issues. Our empiric observations have been made in order to profoundly explore the subject and examine it through the eyes of professional individuals, all expressing different views and standpoints. We conclude that the most efficient structure is when an active board is complemented by a well structured and individualised incentive programme. However, this thesis conclude that this structure is not possible given the current guidelines and policies employed by the state, which in turn might lead to sub optimizations in the governing..

In this bachelor thesis we have used a case study to examine the potential opportunities and obstacles an organization may have to internally implement a code of conduct with regard to the environmental guidelines. To succeed with the implementation of codes of conduct, companies need to ensure that what is provided to be implemented do this according to scheduled time targets, but also that is to be implemented in the organization actually is what is intended to be implemented, and that those that are involved in the implementation will be satisfied with result, this is because it is the employees who will follow the guidelines contained in the Code. Heide & Grönhaug (2002) argues that lack of communication is the main reason why the implementation in the business strategies fails. In this case study we have used primary data from interviews in the case company as well as secondary data from earlier research and information from the case company itself to develop our conclusions. The case study shows that the existing environmental awareness in an organization often is founded in common sense about how to act.

One of the biggest challenges in the human history is to prevent environmental pollution. Everybody has an indirect or direct influence on the environment through his or her consumption. The stakeholders are not just interested in price and quality, they are also interested in the circumstances of production and how this affects the environment. By taking environmental concern in public procurement it is possible to speed up the environmental adjustment of services and products. Environmental awareness has become more and more self evident in the environmental work.

As a small and land scarce country, effective waste management is ofoutmost importance in Singapore. In this study the production of biogasthrough anaerobic digestion from the organic fraction of municipal solidwaste (OFMSW) was compared to incineration of the waste. At the momentalmost all of the OFMSW in Singapore is incinerated. Three differentscenarios were compared to the reference scenario (incineration): one with alarge scale biogas plant that can treat half of all OFMSW in Singapore, onewith a medium scale biogas plant about 15 times smaller than the large oneand one with a small scale biogas plant that can treat waste from e.g. ashopping center or a food center.By using life cycle assessment (LCA) the different scenarios were comparedin terms of global warming potential (GWP), acidification, eutrophication,energy use and land use.

In the year 1800, about 5 % of the world population lived in cities (World Wide Fund for Nature, 2012, 3). Today that number is about 70 % in Europe and North America, and in 2050 it is expected to be 86 % in the developed world and 67 % in the developing world (www, UN, 2009). In addition, the global population is expected to increase with 2.2 billion people until 2050. As a result of the population increase more food has to be produced which requires more transport from the countryside to the cities. However, this flow of resources faces some difficulties.

During the past few years an increased attention has been paid to environmental issues in the construction and property sector in Sweden. In order to simplify the work with these issues a Swedish environmental certification system for buildings called Miljöbyggnad has been developed. This thesis aims to investigate the opinion of a selected number of selected property owners of Miljöbyggnad. From that basis recommendations and actions for the future work with the system will be presented.The investigation has been conducted through personal interviews with five property owners. The main issues that the interviews have been based on are their purpose, experiences, perceived complications and future prospects in terms of certification using Miljöbyggnad.The system intends to be cost-effective, simple and to offer a relevant environmental assessment of buildings and the result from the report indicates that this is largely fulfilled.

The thesis addresses the issue of when a bankruptcy estate, under environmental law, is responsible for the debtor?s environmentally hazardous activities. A fundamental principle of insolvency law is that the bankruptcy estate is not responsible for the debtor?s prior obligations. The environmental legal rules do not distinguish whether an injunction liability is directed against a bankruptcy estate or another operator.

Syftet med denna uppsats är att identifiera faktorer som kan påverka samverkansorganet Östsams framtida utvecklingsmöjligheter. Jag har valt att göra en intervjubaserad fallstudie på fallet Östsam. Intervjupersonerna består av utvalda aktörer som arbetar i processen med Östams övergång från att vara en ideell förening till att bilda ett samverkansorgan. Vidare i undersökningen har jag valt att jämföra intervjuerna med den proposition som ligger till grund för det riksdagsbeslut som antagits angående bildandet av samverkansorgan. Begreppen: motiv, samverkansmöjligheter, skapande av legitimitet, utvecklingsmöjligheter och vision har legat till grund för stora delar av undersökningen.

Society?s interest for environmental issues was reinforced in the 1960:s when the book by Rachel Carson, ?Silent Spring?, came out. She described a picture of a world without birds singing and this got the environmental debate going. Today, this debate has reached the corporate world since stakeholders are putting pressure on companies to show greater environmental awareness. Many companies show uncertainty when they are faced with these new market demands.

This study in Environmental Science examines the amendment of the EU-Directive on. Greenhouse gas emission allowance trading. The Directive is to be considered as a tool for fulfilling the obligations that the Union and its member countries have taken on through the 1997 Kyoto agreement together with the protocols proposed at that time. The flexible mechanisms of the protocol are intended as instruments for limiting the climatic changes arising from anthropogenic sources, emission allowance trading being one of these mechanisms. The results presented here consist primarily of an analysis of interviews with various experts in the field of emission control concerning the possibilities and problems attending the process of implementation.

Signalspaning har sedan länge varit en förmåga som Sverige genomfört och under kalla kriget blev det klart att ge-nomförandet av dessa uppdrag inte var helt ofarliga. Med hänsyn till att det nuvarande systemet är påväg att bli äldre bör en planering av ett ersättande system vara lämpligt att genomföra i närtid.Syftet med föreliggande Studie är att genom en systemanalys kunna finna en lämplig ersättare till den nuvarande plattformen för signalspaning, Gulfstream GIV-SP. Det system som har använts som jämförande plattform är den obemannade plattformen Global Hawk vilket är en toppmodern farkost framtagen av USA som en strategisk UAV. Plattformarna har för att få relevans jämförts emot de grundläggande förmågorna Underrättelse/Information, Uthållig-het samt Skydd vilket medför att prestandan kopplas till dessa.Resultatet av uppsatsen påvisar att prestandamässigt kopplat mot de grundläggande förmågorna så är Global Hawk bättre än det nuvarande systemet och de skillnader som en UAV medför är positiva. Vad gäller just underrättelse så är systemen relativt lika potenta men när det gäller uthållighet och skydd är den obemannade plattformen framstående.Slutsatsen av studien är att Global Hawk just nu är en plattform som kostnad sett är för dyr för det svenska försvaret och är på så sätt inte aktuell i närtid.

Detta arbete har kartlagt att BP har ett CSR-arbete utifrån Global Compact?s tio principer, men med brister. Den främsta bristen gällande deras CSR-arbete är inom miljö, men företaget är klar med att företagets huvudsyfte är att hitta, utvinna och generera vinst till sina aktietagare - vilket följaktligen inte är en miljövänlig handling för ett oljeföretag. Arbetet har även jämfört det CSR står för med Global Compact´s tio principer, som utvecklades av FN 1999. Global Compact innefattar fyra områden; Mänskliga rättigheter, Arbetsrätt, Miljö samt Bekämpning av korruption.