Syfte: Syftet är att studera statligt ägda företags inställning till integrerad redovisning och <IR> ramverket som publicerades i december 2013. Vidare är syftet att undersöka vad företagen tror ligger till grund för behovet av ett nytt sätt att redovisa, samt få en insikt i hur statligt ägda företag ser på en framtid för integrerad redovisning.Metod: En kvalitativ metod med semistrukturerade intervjuer har använts för att besvara studiens syfte.Empiri: Empirin har samlats in via sju intervjuer med respondenter från statligt ägda företag. De företag som medverkat är PostNord, Samhall, Green Cargo, TeliaSonera, Svensk exportkredit, Swedfund och Almi.Slutsats: De statligt ägda företag som deltagit i studien har en övergripande positiv inställning till integrerad redovisning och till <IR> ramverket. Företagen uppger att det funnits ett behov av att redovisa och förmedla en mer rättvisande bild av organisationen som helhet. Resultatet av studien visar vidare att <IR> ramverket innebär en del utmaningar och möjligheter samt att företagen tror på en framtid för integrerad redovisning..

The health care formulation of the principle of autonomy can be expressed as follows; ?you shall not treat a patient without the informed consent of the patient, or his or her lawfulsurrogate, except in narrowly defined emergencies?. The principle of beneficence refers to a moral obligation to act for the benefit of others. In heath care, the good or benefit in question is the restoration of the health of the patient. In fulfilling this obligation of beneficence, the physician sometimes intentionally overrides the patient?s preferences or actions for the purpose of benefiting the patient.

The purpose with this essay is to examine the Liberal Party and the Left Party´s views on homework, if the parties considers that homework affects the schools plan for equivalence and if the parties disagreement can be related to their different ideologies. To answer the purpose I have used following questions: How do the Liberal Party and the Left Party define the concept of homework?, What is the purpose of homework in primary schools according to the Liberal Party and the Left Party?, What are the arguments for and against homework and do homework affects the schools plan for equivalence according to the parties? and Can the parties' views on homework be related to their respective ideologies? The method used is a qualitative textual analysis with focus on the idea analysis. The material consist of relevant newspaper articles, news and debate clips and the parties various party programs, during the time frame of 2006-05-31 - 2013-10-14. To answer the purpose I also used different types of discourse theories, equivalence theory and the ideologies liberalism and reformist socialism as theories.The results shows that the Liberal Party and the Left Party have different views about what a homework should be considered as and that both parties thinks that homework can affect the schools plan for equivalence, but they have different perceptions about how.

I wrote this essay with the aim to explore, understand and get some insights into what it is that effects the possibilities to plan for ecological sustainability and make it happen. There is no clear definition of sustainable development but world top meetings and reports have developed goals and strategies. I will present some of the theory at hand but most of this essay is based on six interviews with planners at local governments from around the country. Several of the local governments are using the goals issued by the state government by putting them into their large scale plans. During the interviews some obstacles were identified, like a lack of resourses, disadvantaging powerstruktures, conflicts with marketeconomy and simply different meenings about what ecological sustainability is in practice. My method of getting information through interviews and documenting them by taking notes had, as all methods, it?s weakneses.

The aim of this study was to examine how two integrating social enterprises relate to and combines social, ecological and economic sustainability and how they work with sustainable development in the field of social work. The study has been focusing on three questions: What are the values underpinning ?Macken? and ?Vägen uts? approach to sustainable development? What motivates these companies to work with ecological sustainability in the creation of new jobs? How do these companies combine social, ecological and economic sustainability? To answer our questions we have been interviewing nine employees through semi-structured interviews combined with observations and this study was analysed through a symbolic perspective. The conclusion of this study showed that these companies worked with specific themes to reach social sustainability. Recurring themes in the study was empowerment, recovery and the employee?s own experience of exclusion.

Effects of climate change, urbanization and global homogenization are resulted in the degradation of land and losses of natural habitats. Ecological design integrates nature into urban environment by respecting natural ecological principles and processes and creating resilient urban biotopes which also can be used by local urban communities. The aim of the thesis is to answer the research questions: How ecological design principles can be applied for re-design of Toledo Riverfront (with requirements of the design competition)? and What is the ecological design in landscape architecture? I participated in the USA design competition with the aim to create a vision and redesign of Toledo Riverfront in Ohio State, USA. The site is located in the south point of Lake Erie. As a result of a long industrial activity, riverfront of Toledo had been transformed into inaccessible and abandoned brownfields. In my proposal I applied ecological design principles on three scales: the city of Toledo by reinforcing of ecological connection and creating green corridors along the river; the intermediate scale by suggesting public parks along the river front and on the fine level by proposing detailed design including remediation of the site and use of dredged material.

The purpose of this thesis is to systematically describe and map how authorities define the school library and its function based on the current policy documents for the Swedish upper secondary school. The study is guided by the following questions: ? What dimensions does the school library have according to the explicit definitions, descriptions and requirements? ? What implicit arguments, references and unspoken assumptions about the school library and its role, function and significance can be derived? The study is delimited to the national policy documents, which have been divided into two groups ? structural and teaching focused ? corresponding to the two questions above. Further delimitations have been made to avoid noise and to manage a manual content analysis. Each question required its own analysis tool.

De senaste decennierna har miljö och hållbarhet fått en större betydelseför bygg- och fastighetsbranschen. En rad miljöcertifieringar förbyggnader har vuxit fram.Miljöbyggnad enligt Sweden Green Building Council (SGBC) är ettsvenskt certifieringssystem för att certifiera byggnader inom Energi,Inomhusmiljö och Byggvaror. En certifierad byggnad enligtmiljöbyggnad kan erhålla betyg guld, silver eller brons.Fallstudie har gjorts av brf Stenhuggaren, ett bostadsprojekt där 47bostadsrätter ska byggas, där byggherren HSB Göta:s ambition är attcertifiera byggnaden för Miljöklassning nivå Silver, som är ett led i attnå företagets övergripande klimatmiljömål.Arbetet har bestått av litteraturstudier, intervjuer med medverkandekonsulter i projektet, studier av konsulternas resultat av projekteringensamt undersökning av vad entreprenören ska göra i det praktiskagenomförandet av byggnationen för att säkerställa att uppställda målnås. Manual 2.1 (utgåva 120101) Bedömningskriterier förnyproducerade byggnader, enligt SGBC, har utgjort en del avunderlaget i denna rapport.En av slutsatserna som kommit fram i arbetet är att entreprenörensarbete i produktionen med miljöklassning inte har den betydelse somförfattaren antog inledningsvis, utan det huvudsakliga arbetet ligger iett gediget arbete vid projektering.Att utveckla miljö-och hållbarhetsarbete i projektering kan skapa godförutsättning för att fler byggnader på sikt blir miljöklassade. Detta kan iett längre perspektiv innebära kvalitativa och hållbara byggnader..

The main purpose of this essay was to study the program "Nationellt stöd för kunskapsutveckling inom socialtjänsten" ("National support for knowledge development within the social services") from the National Board of Health and Welfare on the basis of how such a development, as represented by the program, could affect clients' possibilities to participation and influence within the social services.To respond to the purpose I used the following questions at issue:* How is client participation and client influence defined in the program?* What arguments for and/or against client participation and client influence are stated?* Which patterns and similarities/differences are possible to discern between the municipalities and universities that participated in the program when it comes to client participation and client influence?The study was conducted as a document analysis. I studied documents from the program both on a national and a local level. The essay uses empowerment theories and theories concerning client participation and client influence. The main conclusions were that on the national level the authors of the documents spoke with caution about their view on client participation and client influence and expressed that it had to be balanced against the rights of the citizens and the social workers for example.

The aim of this paper is to analyze the influence that aristocrats in Sweden had on the Swedish movement for the prevention of cruelty to animals, and why especially aristocrats started it. The sources I have been using are speeches and texts written by persons who were involved in the movement. I have also studied rapports from the three largest societies for the prevention of cruelty to animals. In the sources I looked for terms, expressions and opinions that can be paralleled whit the aristocratic ideal and opinion. Things that can relate to aristocratic urban people.

Sometimes relatives have taken me on one side and told me they cannot bear it any more:"Isn't there something you can do to end it all?"More often requests for euthanasia have come from those who are ill. I remember visiting a man with lung cancer. He asked his wife to leave the room. As she closed the door he leaned over and grabbed my arm.

Currently there is a tendency in the EU to adjust the minimum-capital requirement. In France and Germany the requirement for private limited liabilities has been totally abolished, whilst other countries have chosen to reduce their requirement. The Swedish law concerning the minimum-capital requirement is from 1st of April 2010 being lowered to 50 000 SEK. In common law jurisdictions such as United Kingdom and USA a minimum-capital requirement does not exist. The european main argument to keep such a requirement is that it accomplishes a creditor protection.

The dependency of fossil fuels has to decrease in order to reduce emissions of green house gases. Wind turbines generate electricity with low environmental impact, but the local opinion in Sweden is sometimes an obstacle to new developments. The acceptance of nuclear power increases at the same time. Mining uranium is once again on the agenda and prospectors are currently drilling for uranium. This cross-sectional study deals with acceptance of wind farms and uranium drilling.

This report compares two different types of insulation with regards to fire and moisture. The materials were tested for the company Fiskarhedenvillan AB, for a wall and a roof construction that the company currently uses in the establishment of Sweden's first certified passive house for international standards.Their current material, Rockwool, is compared to a relatively new material on the Swedish market called SEALECTION Agribalance sold by the company ISO Green AB. The material is a type of polyurethane insulation. This insulation material would result in a more efficient execution of the construction as it provides waterproofing and is applied more easily than Rockwool. From a fire standpoint, literature studies and discussions with fire experts led to results.

Milk yield levels in dairy cows are influenced by many factors such as nutrition, breed, health status, management and environment. This study was conducted among small scale farmers in Zambia, where the climate can be dry for up to six months per year and cause a lack of green pasture for livestock and on-farm produced feed. The purpose of this study was to identify management factors that can influence milk yield at small scale dairy farms in Zambia, and present advice that could improve productivity, without the need of expensive investments. The study included semi-structured questionnaires presented to the farmers (n=29) including questions about cattle management and milk production. Testing of somatic cell count (SCC) with DCC (DeLaval Cell Counter) from herd milk samples (n=56) and observation of housing and animal body condition on-farm was also made.