Gatukontoret i Malmö planerar att börja tillhandahålla ekonomiskt förmånligaparkeringsmöjligheter för miljöbilar, i syfte att stimulera användningen av dylikafordon. Detta examensarbete utgör en förstudie som Gatukontoret i Malmögenomför inför denna åtgärd, vilket i viss mån har påverkat både studiens ochuppsatsens utformning..

Every plan and program decided on by an authority or municipality, where the environmental impact can be considerable, must be environmentally assessed according to Environmental Code, the Planning and Building Act (PBA) and the Regulation on Environmental Impact Assessment.The purpose of this study is to examine the Environmental Impact Assessment (EIA) for The Region Development Plan for the Stockholm Region, RUFS 2010. The plan was approved by at that time the Regional Planning Office (Regionplanekontoret), which procured the process by consultants. RUFS 2010 includes two merged plans ie. a regional Development Plan (RUP) and the Regional Spatial Plan for Stockholm. It was necessary to establish an environmental assessment of RUP, but not for the regional plan.

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.

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

The purpose of this literature review was to describe the paths of exposure and accumulation of organic pollutants into the tissues of farm animals. Organic pollutants can be spread in the environment by air and rainwater. Farm animals can be exposed to these pollutants for example by eating soil or contaminated plants. Many of the pollutants can then accumulate in the fat tissues of the body because of their lipophilic character. Brominated flame retardants and perfluorolated compounds are both pollutants of current interest.

Kandidatuppsatsen handlar om begreppet hållbar utveckling i en historisk och samtida kontext och den sträcker sig från den globala till den lokala samhällsnivån. Arbetet är en grundläggande beskrivning av hållbarhetsbegreppet och syftet för författaren har varit att skapa en förståelse för begreppet att ta med sig in i ett framtida yrkesliv som landskapsarkitekt. Genom en internationell litteraturstudie av till stora delar rapporter och information från hemsidor ska begreppet hållbarhet förklaras. Begreppets väg från det stora till det lilla, från en global nivå till en lokal ska försöka identifieras och till sist ges exempel från det praktiska arbetet med hållbar utveckling i en svensk kommun. Den avslutande diskussionen innehåller reflektioner på informationen som kommit fram efter litteraturstudien och vägen från global till lokal nivå behandlas även här..

How does the recent wave of preferential trading arrangements affect, the incentives for further trade liberalization of member states, and the possibility of obtaining global free trade? And are there any differences in this aspect between custom unions and other forms of preferential trading arrangements? These questions are well debated and have divided international trade researchers into two camps, one in favour for preferential trading arrangements and the other side against them. I have used well acknowledged researchers in the area of international trade theory to make a literature study of the above mentioned key elements in the debate. When comparing the two sides I have focused mainly on their differences, assumptions and results. I have come to the conclusion that there is nothing to be alarmed by of the wave of regionalism that?s occurring in the world today, but caution should be applied and more research in this area is necessary before any certain conclusions can be drawn.

The first version of the Swedish Code of Corporate Governance was published year 2004, by the code group, Kollegiet, after a mission from the Swedish government. The Code consists a collection of rules and standards about corporate governance and internal control, and the first version was intended to include incorporated limited companies on Stockholm?s alpha stocks, and also listed companies with a stock market value over three thousand million Swedish kronor. Now a few years have passed, and in July 2008 a new, revised version of the Code was implemented, now simplified and shorted, with the intention to include all joint-stock companies in Sweden. The Code contains rules about for example ownership, management commitments, annual stockholders meetings, and the accountant. This study intends to, with a qualitative research approach and an inductive reasoning, through studies of empirics in the subject, review whether the accountant?s profession has been influenced by the Code.

The purpose of this thesis is to shed light on a present trend of professionalization in Swedish local environmental politics, which have recently seen a decline in active participation of the citizens in favor of an increased governmental regulation. With the aim to closer investigate this relatively new phenomenon, the paper is a qualitative single case-study of environmental policies in the Swedish municipality of Karlskrona. In this case, the municipality is obviously balancing between regarding the interests of the national level and the interests of its own citizens at the same time. This motivates the use of system-theory, and relates to the classical political paradox between participation and efficiency which is also a present theme in the paper.This text-analysis based on interviews with personnel and documents from the municipality shows a visible trend of professionalization in the local politics of the municipality of Karlskrona, from a large grade of participation and a strong bottom-up approach in the days of Agenda 21 to now being more strongly top-down defined by national environmental objectives and principally operated on a professional level..

According to the theory of environmental Kuznets curve there is a relationship between carbon emissions and GDP. The relationship has an inverted U-shape. Carbon emissions rise initially and then decreases once a certain level of GDP is obtained.This essay interprets earlier studies in the field of environmental economics and uses public choice to seek answer on how the population acts on aggregate level. This essay analyses 115 countries in cross-sectional data. The analysis shows that there is a significant relationship between carbon dioxide emissions and GDP that is increasing at first and then decreases for a certain level of GDP.

Sweden experienced a decline in exports of 16 percent in the period after the financial crisis. The decline has created a lot of question marks regarding the traditional exports which has started a process with the aim of finding Sweden?s next cash cow in export.Sweden adopted stringent environmental laws early which positioned them as a strong nation in environmental awareness. The stringent environmental legislation meant that the Swedish companies were required to minimize the environmental impact, which created a demand for eco-efficient products. Despite the early demand for eco-efficient products, the international success of the Swedish cleantech companies has been modest.The government can increase firms international competitiveness by encouraging, supporting and promoting activities on the domestic market.

Abstract Considering the social dimension of sustainable development this thesis focuses on the qualities of life and how the environmental qualities that the inhabitants value can be incorporated in the physical planning of the municipality. The thesis deals with the problems that occur when the physical planning, whit its focus on the environmental aspects, also needs to consider peoples opinions, that springs from the individual experience of the place. The municipality of Mark, where this thesis takes its place, is characterised by the countryside landscape. Mark is situated in the western part of Sweden close to Göteborg, Borås and Varberg. The commuting is extensive and the demand for dwellings in the municipality is increasing. Those who strive to live in the municipality have a conception of what life on the countryside means and of which environmental qualities they want to assimilate.

Fokus på hållbarhet i företag ökat kraftigt på senare år. Ett resultat av denna hållbarhetsutveckling är GRI (Global Reporting Initiative), en organisation som utvecklar ramverk och ger vägledning för innehållet i företagens hållbarhetsredovisningar. Svenska Regeringen på initiativ av Maud Olofsson var först i världen med att kräva att alla svenska statliga företag, från och med räkenskapsåret 2008, ska upprätta en externt granskad hållbarhetsredovisning i enighet med GRI:s riktlinjer G3.  Den här studien syftar till att undersöka hur de svenska statliga företagen har påverkats av regeringens nya krav. Studien innefattar en undersökning av sju statliga företag som idag redovisar hållbarhet i enighet med GRI:s riktlinjer. En kvalitativ fallstudie har använts för undersökningen. Efter intervjuer med företagen kan det fastslås att det nya regeringskravet till viss del är en kostsam process.

New laws and recommendations within corporate governance during the last years have affected the way board of directors work. The board is said to have and fulfill three roles: a control role, a service role and a strategy role. These roles could be understood by three theoretical theories: the agency theory, the resource dependence theory and the stewardship theory. The purpose of this study is to investigate whether, and if so how, the board work differs between two small firms based on these roles, given that one of the firms is a publicly listed firm and the other is a privately owned firm. Using a qualitative case study as research method we find that the board work differs between the two companies when it comes to these roles.

The aim of this thesis is to examine the properties of the municipalities in Sweden that influence the choice of being a certified Fairtrade city. The independent variables which are used in the statistical analysis are municipal governance, local tax rate, whether there is an university and/or university college in the municipality, average income and higher education in the municipality. The variables are examined by logistic regression. Since there are no statistical data on ethical procurement, this exogenous variable isn?t included in the regression.