The task of making a correct application for B- activities is the foundry time consuming task. Information and facts concerning your entire business activity shall be attached into a description of environmental consequences, which will be the basis for the decision making whether the activities shall be granted a permission to practise environmentally hazardous actions or not. When the Environmental Act were established 1999, the permission process became more extensor. With this study I want to give an insight about how these applications are made. The methods I have used to collect information are a study literature where the Environmental Act has been the focus, and qualitative interviews with two County Administrative Board. I used the Environmental Act to understand why permission is needed and the interviews to give me insight in how the work is done. My conclusion is that it is very unusual that an application is granted without complements.

Syftet med studien var att pröva vilka psykologiska mekanismer som påverkar sambandet mellan attityder och beteendeintentioner inför miljöpåverkan hos individer i konsumtionssamhället. Hypotesen var att det finns ett miljömedvetande hos människan, men att det är en skillnad mellan attityd och beteendeintention. Även emotioner inför miljöpåverkan hos deltagarna undersöktes, för att fördjupa studien. Undersökningen har gjorts kvantitativt via en webbaserad enkät, genom utskick via Facebook till vuxna individer i Sverige mellan 18-65 år (N=49). Svarsprocenten var 46 procent.

In fisheries, there is a long tradition to use catch data when evaluating changes in the stock and effects from harvesting. It is a common practice to use Catch Per Unit Effort (CPUE) as an index of population size, and several studies have investigated the properties of CPUE in relation to population abundance, spatial distribution and efficiency of gear. In research, catch rate on trap-transects is used as an index of abundance for wildlife species but CPUE is rarely applied as a tool in harvest management.In 1993, more than 60 000 km2 of the state managed mountain range in Sweden was opened to the public for small game hunting, under the responsibility of the county administrative boards in Jämtland, Västerbotten and Norrbotten. The total area is now divided into 332 hunting units (median=73 km2) and an internet based system is used to administer licences and reporting bag statistic. Each hunter has to register the results within two weeks after the hunt.

The purpose of this study is to analyze how the parties (USA, Great Britain, UN and the European Union) legitimize their intervention in Bosnia-Herzegovina as seen from without the conceptions of sovereignty and intervention. USA and the UN have legitimized their intervention on security reasons. The American president, George W. Bush, claimed that democracies never engage in war with each other and that democracies were prosperous just because they were democracies. According to the president, that is why it is important to democratise the whole Balkan region to protect the international community from terrorism which grows in unstable and undemocratic states.

Nyckelord: Revision, revisorers oberoende, fortsatt drift, Big 4, konsulttjänster och klientstorlek.Bakgrund: Under 2000-talet har den finansiella revisionen genomgått en rad förändringar. Detta till följd av ett antal händelser såsom Enronskandalen som kom att ifrågasätta revisorers oberoende ytterligare.Syfte: Studiens syfte är att undersöka huruvida en revisors oberoende påverkas av variabler som revisionsbyråns storlek (Big 4), konsulttjänster och klientstorlek.Metod: Utifrån en deduktiv ansats har vi använt en kvantitativ metod genom att analysera sekundärdata som vi hämtat från Affärsdatas databas. Urvalet bestod av årsredovisningar och dess tillhörande revisionsberättelser som studerats utifrån kriterierna: svenska aktiebolag som inlett konkurs under april, maj och december 2010. Studiens kvantitativa data har jämförts med tidigare forskning inom revisionsområdet, denna forskning bottnar i teorier kring agentteori och revision som försäkran.Resultat och slutsats: Studiens resultat visar att Big 4 anmärker i något större utsträckning än övriga revisionsbyråer kring fortsatt drift. Studien fann ett signifikant samband mellan Big 4 och konsulttjänster, företag som nyttjar revisionstjänster från Big 4 nyttjar konsulttjänster i högre utsträckning än företag som har annan revisionsbyrå.

Abstract Uppsatsen behandlar ämnena organiatorisk förändring samt varumärkesladding. Även identitet, profil och image diskuteras. I arbetet har vi använt oss av Lindex som fallföretag. Omladdning av ett varumärke blir aktuellt när märkets brand equity stagnerat eller när företag önskar förändra de värden som är kopplade till varumärket. Detta tillsammans med en organisatorisk förändring har varit aktuellt i vårt fallföretag Lindex.

Public concern and the need of responsible way of doing business have brought forward the issue of sustainability at the forefront of discussion in the last decade. Even though, food retailers are playing an important role in the economy, they are exposed for criticism by media and consumers for any socially and environmentally irresponsible business practices because, the potential environmental and social impacts from their operations are significant. These impacts need to be recognized and properly addressed. The main objective of this study was to assess the sustainable business management of a cooperative food retail business in Sweden, known as Konsum Värmland (KV). The necessary data and information on history and status of KV, and its practical activities concerning the implementation of sustainable development programs as well as the motivation and challenges encountered by KV during the implementation were gathered via reviewing different documents, research papers and press releases; interviewing decision makers and other personnel in KV and other researchers from Swedish University of Agricultural University who have investigated KV.

The aim of this report is to increase the knowledge and understanding of the problems within the production at AQ Enclosure systems, and thereby achieve a more stable flow throughout the whole process, a better working environment and better competition advantages. The internal flow along with the external cooperation is very important for the company, because it views flexibility and short leadtime as it is the most important competitive means. The part of AQ production that?s been investigated is the manufacturing of ATM-machines, where the costumer is Banqit. This company is a rater small company with about 4 % of the world market of ATM-machines.In order to achieve the aim of the report extensive interviews have been carried out with employees at AQ.

Syftet med studien var att pröva vilka psykologiska mekanismer som påverkar sambandet mellan attityder och beteendeintentioner inför miljöpåverkan hos individer i konsumtionssamhället. Hypotesen var att det finns ett miljömedvetande hos människan, men att det är en skillnad mellan attityd och beteendeintention. Även emotioner inför miljöpåverkan hos deltagarna undersöktes, för att fördjupa studien. Undersökningen har gjorts kvantitativt via en webbaserad enkät, genom utskick via Facebook till vuxna individer i Sverige mellan 18-65 år (N=49). Svarsprocenten var 46 procent. Huvudresultatet visar att det finns en oro hos individer inför miljön och framtiden och 94 procent av deltagarna anser att miljöfrågor är viktiga.

Träffsäkerheten på Going Concern-varningar (GC-varningar) internationellt sett är låg, 40 procent, men enligt tidigare studier är den lägre i Sverige, under 20 procent. De fyra största revisionsbyråerna i världen, Big four, marknadsför sig med sin branschkännedom och flera studier pekar på att de har högre revisionskvalité än mindre byråer. Samtidigt finns det studier som visar att det inte finns någon skillnad på kvalitén mellan de fyra största och de mindre byråerna. Syftet med denna studie är att pröva om stora byråer har högre kvalité än medelstora och små byråer och om det finns skillnader mellan de enskilda byråerna inom respektive storlekskategori. Revisionskvalité mäter vi i form av GC-varningar och anmärkningar på finansiell stress (eget kapital understiger hälften av aktiekapitalet).

The amount of television entertainment of the character ?reality program series? has increased on Swedish television, because of this it could be generally considered that television entertainment is in a ?reality series era?. In recent years so called ?work soaps? have become very popular. This is a television series, where through the TV screen; we have the possibility to view ordinary people in their daily lives and often dramatic work.

Today we see a fast developing of the market for mobile communication, both in an increased and changed mobile use, but also in the development of new technologies and services. Much that can be performed on Internet/Intranet today with a PC will in some years also be possible to do with a mobile terminal. Mobile Internet will probable take place when new technologies as GPRS, EDGE and UMTS will be in use. These technologies in combination with the development of new terminals and services will bring new capabilities for both companies and private users. This report describes how a portal should be designed in order to meet the needs on the market.

This essay derives from the concern that horses ridden with a bit in their mouth can be subjected to strong pressure from the bit if the horse and rider do not understand each other. The horse's mucosa membrane and the tongue are very sensitive tissues (Cook, 1999; Manfredi, 2005; Oliveira, 2005; Terada, 2006) and the bit can then be a source of pain and discomfort. The training of the horse should therefore always be a step by step process and as the horse develops difficulties are increased. Oliveira (2005) suggested that high demands can be placed on the horse but to be successful in the training it is essential to be content with small progress and reward the slightest desired response from the horse. This corresponds with the principles of operant conditioning with negative reinforcement.

Wildlife contributes with many benefits to humans but also brings economic costs. From being eradicated in Scandinavia the grey wolf (Canis lupus) is returning to South-Western Sweden and people are not used to its presence. In Scandinavia carnivores have to co-occur with humans in a landscape used for many different interests. Consequences of wolf establishments are e.g. competition for moose, depredation on sheep and attacks on hunting dogs.

Introduction In order to foster innovation of medical devices within the healthcare sector, a collaboration project, PUSH, has been initiated including the hospitals managed by the Stockholm County Council. The collaboration aims to capture ideas from employees and turn them into so called ?high-practice? products as well as facilitate the possibilities for medical device companies to try out their products in the settings of healthcare. Collaborations for innovation, comparable to the PUSH project, can be found in both Swedish and foreign regions, but some of them fail to survive due to obstacles affecting the progress of each collaboration. Avoiding the same destiny will be a challenge to the PUSH project.Purpose The purpose is to search for factors affecting organizational collaboration concerning innovation systems for medical device development.