Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The Growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

AbstractBachelor Thesis, School of Economics at Vaxjo universityProgram: Enterprising and Business Development, EBD 362, Spring 2006Authors: Jens Asp, Vivianne Holmer, Carl-Marcus WahlstromExaminer: Stig G JohanssonKeywords: Services, cooperation, collaboration, customer offer, knowledgeTitle: Service firms in collaboration ? A study of the development of small service firms in collaborationNutek presented numbers during year 2005 witched show that the Swedish service sector, for the first time ever, was greater than the industrial sector. The kind of firms that develop most is small service firms without employees. The topic of interest in this bachelor thesis is to study how this kind of firms can develop. There is a great number of strategic options for firms to choose.

The main purpose of the essay was to evaluate whether investments in index-linked bonds were suitable investments for smaller investors on the international finance market. To determine whether the index-linked bonds are good investments, the variables yield, cost and risk were used to measure the index-linked bonds against investments in stocks and funds. The reason for the interest in this subject is that investments in index-linked bonds have grown furiously the last few years. With the Growth of the investments the criticism of index-linked bonds has also grown stronger. The critics? main point is the cost of the product, and they imply that investors can create their own index-linked bond and thereby avoid the bank fees.This study used a quantitative approach, because all the data of yield, cost and risk consist of numbers.

Hybridasp (Populus x wettsteinii) är en snabbväxande hybrid mellan europeisk asp (Populus tremula L.) och nordamerikansk asp (Populus tremuloides Mich.). Det finns svenskt hybridaspmaterial framtaget för odling i Götaland men inte för övriga delar av Sverige. För odling av hybridasp i övriga delar av Sverige rekommenderas ofta finländskt odlingsmaterial. Hybridasp lämpar sig väl som biobränsle tack vare dess höga tillväxt och då efterfrågan på biobränslen förväntas öka är det viktigt att ta fram ett hybridaspmaterial som har högre härdighet och tillväxt än de hybridaspkloner som finns på marknaden idag. Målet med denna studie var att göra ett urval av lämpliga hybridaspkloner för odling i södra och mellersta Norrland utifrån försök med nyframtagna korsningar.

China has the world?s largest population and during the last thirty years the country has implemented political and economical changes that have affected China to move towards a more western market economic direction. At first this development was going slow but during the last five years it has increased which today has made China the world?s greatest growing economy. China?s improved cooperation with the world is one reason for this Growth which has led to a cumulative of the consumer market.

In order to drive innovation and Growth in a nation is it important to have innovative companies. Many of those innovative companies are smaller companies, which are in need of capital injections for expansion of its operations or to be able to produce a commercial product. In many cases the banks will not lend because they believe there is too great a risk that they will not get their money back. It is in this situation venture capital becomes interesting. Venture capitalists? see the potential the product and/or entrepreneur possesses and are therefore more willing to take the risk in investing in these companies.

The Telecom industry is facing a paradigm shift, where the industry is converging with Internet technologies and the market is becoming more sophisticated. This results in more demanding customers, and the need for offering more content and services with a focus on usability for the end-users. The operators are starting to loose both their strong position and revenue in the Telecom industry, due to new technology and the fact that other actors are starting to enter the market, offering new content and services. In the end, the operators have two choices, to become bit-pipe providers, and only focusing on network management, or keeping the control over their networks. The latter would mean that they block other actors who are taking parts of their revenue, e.g.

The purpose of this report was to examine the schools views on its task to form good citizens and also the work with children and their souls and feelings. My question of issue was:? Which are the conditions from where you work with feelings and forming good citizens in school?In the Swedish learning curriculum for the compulsory grades, Lpo 94, there is a lot to be read about the schools task to form good citizens and human beings. One can also read that the schools have to work with the feelings of its pupils and also the issue of values. The results of my report show that the school has a responsibility to support the family?s work with the upbringing and the personal Growth of their children.

Detta arbete syftar till att svara på hypotesen som säger att det är skillnader i tillväxt, storlek, dödlighet och deformationer hos besläktade yngel av grönfläckig padda (Bufo viridis) gentemot obesläktade yngel vid uppfödning. Tidigare australiensisk studie visar att kemiska ämnen som paddorna själva utsöndrar påverkar tillväxt och överlevnad. Det förekommer även att syskon favoriserar och känner igen varandra och således blir konkurrensen syskon emellan inte lika stark. Yngel från fem olika honor delades in i grupper och placerats i akvarietankar med antingen besläktade individer från en och samma hona eller blandade. Där har de vuxit upp från ägg till yngel.

Lameness causes suffering and poor performance in sheep, as in other species. The cause of lameness often originates in problems of the claws. Many claw diseases of sheep are described in British and Australian research, but this field has previously not been of special concern in Sweden. This graduate thesis contains the first claw health survey made on Swedish sheep. The chief objective was to give an overview of sheep claw diseases and to assess claw health in adult sheep.

The forest in the northern part of Sweden has changed dramatically during the last centuries. The forest has gone through a large-scale transformation, from it being only used locally for domestic purposes to becoming very important raw material for Sweden in the industrial age. The strategy by foresters during the second half of the 20th century has been to create pure production forests for commercial forestry. This has mainly succeeded and we have today homogenous production forests that give a high profit to the owners. The aim of the study is to compare the state of the forest in the former state forest Hällforsmarken in the years 1925 and 2000 and to interpret the changes which has taken place.

In Sweden today, the consumers have the opportunity to use the different sales channels; physical store, online store and brick and click, a combination of both. For the past decade, the use of ecommerce has spread tremendously and the fashion industry is one of the top three industries in this category. This, together with the Growth of technology, have created new opportunities for consumers during their online shopping. The purpose of this study is to examine the differences between consumers who use physical store, online store or both. This study aims to look into consumers' shopping habits within these sales channels and factors that are affecting them.

Syfte: Syftet med denna uppsats är att ur ett ledningsperspektiv undersöka vilka belöningssystem småsom gare nämnde nämnde prestation. hur vi kommer in på just ett belöningssystem som främjar. lvis kopplingen emellan prestation företag använder och jämföra detta med företagens tillväxt och de anställdas prestation.Metod: Metoden använder en tvärsnittsdesign med induktiv karaktär. Primärdata består av kvalitativa intervjuer som kombineras med en kvantitativ enkätundersökning ur ett  företagsledarperspektiv. Urvalet baseras på företagens storlek, år de grundades samt  bransch.TeoriUppsatsskribenterna avser att använda agentteorin, Hertzbergs tvåfaktorteori, teorier kring belöningssystem och motivationsteorier som uppsatsen teoretisk ramverk.Resultat: Resultatet visar att fast lön och prestationsbelöningar är mest använt.

This study was based on measurements of Growth and shape of 50 clones of wild cherry, Prunus avium L, in south Sweden and aimed at finding out wether or not any of these clones are useful for commercial propagation. Initially, a short assembly of documented knowledge concerning wild cherry as a timber producing tree species was put together. The study of the 50 clones includes information gathered during the fall of 2006 from four trials located in the counties of Blekinge, Småland and Västergöland. The oldest trial, founded in Tranemåla, Blekinge, in 1992, was focused on offspring and aimed at discerning differences between provenances and at developing an adapted plant material. The other experiments were both clone trials and founded in 2002. These are based on 50 individuals selected from the offspring trial in Tranemåla.

This thesis examines the conditions for participation in the decision making process of a possible mine establishment in Storuman municipality in the north of Sweden. This is done through a case study where the main actors are the mining company Nickel Mountain AB, the municipality Storuman and the Sami village Vapsten. As a theoretical framework Cecilia Eriksson?s division of democratic theories is used as a starting point. Methods as described in deliberative democratic theory, such as discussion by effected community members, are seen as a method within the participatory democratic tradition, not a theory of its own.