Syftet med detta examensarbete är att göra en jämförande studie mellan faktorerna som enligt en teoretisk ram påverkar en miljöinvestering och faktorerna som ingår i ett företags bedömnings-modell. Respondentbolaget begärde i ett tidigt skede att få vara anonymt och benämns därför som Företaget. Det är en multinationell koncern med verksamhet i många skilda branscher, men med fokus på norden och produkter som kan kopplas till lantbruk. Den teoretiska referensramen har sin utgångspunkt i begreppen värde och investering samt hur deras koppling till miljö och miljöinvesteringar för att identifiera de faktorer som påverkar en miljöinvestering. Faktorerna som ingår i den teoretiska referensramen och som jämförs mot respondentbolagets faktorer är:? Investeringens värdetillförsel? Investeringens miljöpåverkan? Hur investeringen påverkar produktionsförutsättningarna? Krav från samhället? KundkravKopplingen däremellan bedöms enligt en femgradig skala.

Title: Competition for small audit firms ? a qualitative study on possible competitive strategies and how the upcoming changes will influence competition on the audit market    Subject: Auditing Tutor: Margareta Paulsson  Authors: Per Dahlström and Martin Holmberg Purpose: The purpose of this study is to develop an understanding how smaller auditing firms use competitive strategies and why. The result aims to work as a support for owners and leaders of audit firms as they make decisions of how to compete in the future. We would also like to explore how smaller audit firms view the change of the mandatory audit, that is, our intentions are also to examine how they think the consequences on the market will be and their view on its affect on the competition of the market.    Methodology: Our methodological approach was characterized by a hermeneutic approach in order to explain and understand why the smaller audit firms do what they do. Our approach is a combination of inductive and deductive as it allows us to develop an understanding of the subject, then gather our empirical data and from that draw valid conclusions.

This paper focuses on traditional clothing enterprise IT strategies. The purpose was to investigate the correlation between traditional clothing companies IT strategies and their brand. In a market where the competition is high it has become more important that the company targets a customer segment. To reach their targeted customers the company builds their brand with different corporate strategies. This segmentation is necessary because of the high exposure to competition, and a well-established brand could be a prerequisite for profitability.  In today?s market, IT has a major impact on the clothing business.

Tree fiber lengths controls properties like strength and smoothness in paper and other wood products. For forest researchers it is of interest to be able to determine the fiber lengths in standing trees. Mo?rling et al. (2003), among others, have developed methods to estimate fiber length distributions in standing trees without damaging them.

The purpose of this study is to investigate if there is enough consideration taken to sensitive forest areas close to water or wetlands during clear cutting assignments, and to estimate the extent of damage made by forestry machines used at that time. A field and literature study is used to show how to improve and prevent the damage made in the wake of the machines. This study is made for Sydved, and shall culminate in a policy to prevent ground damage during their clear cutting assignments. The areas which were part of the field studies were clearcuttings on fine grained soil close to water and wetlands. The purpose was to find out if the water had been affected, what had been done to prevent ground damages and what more could have been done. The results of the field studies show that more work needs to be done to reach up to expectations. More information about the assignment area, better planning of sensitive regions, and strengthening of the main haul roads with brush are some of the improvements that can be done. There is also a need for more exact guidelines, follow-ups and education for everyone involved to have the same goals and understanding to prevent ground damage..

The use of Web applications is a growing area. While the possibilities and functionalities are increasing, so is the complexity of them, together with the threats against them because the complexity also opens up the application to vulnerabilities. It is therefore important for developers to know how a web application can be developed with security in mind.This study?s intention has been to create an introductory documentation of what kind of techniques that exists which can produce higher security, which methods there can be within the development process and what to think about when programming secure web applications. In this paper we have investigated how theoretical manuals in the IT security department handles that area, and interviewed two developers from two different companies to see how they use security in their web applications.The study has an exploratory technical perspective and does not explain how to practically use and interconnecting different security-enhancing technologies, but is more suppose to give a first glance at what is available and sow a seed for those interested to continue reading further about the subject.

Grammar is one of the most problematic areas when it comes to teaching a language; to know if or when, and how grammar should be taught, are relevant questions to all language teachers. The aim of the study was to investigate teachers? attitudes towards teaching grammar, and how much, how and why they use the methods that they do. Therefore semi-structured interviews were undertaken with six 9th grade English teachers. The main results showed that all six teachers were positive to formal instruction, and they considered implicit knowledge of grammar superior to explicit knowledge.

This thesis examines the impact that the Euoropean Agricultural Policy has had on the tobacco regime during the years from the start of the Common Market Organization for Tobacco in 1970 til the days of today. The Truman method has been employed to estimate the degree of change of trade creation or trade diversion on the domestic market and also on the worldmarket. From these facts an analysis has been made to investigate how and if a new reform of the CMOT will affect the European tobacco market. Through the CMOT, the European Commission has tried to rise the quality level and the prices of raw tobacco growing in Europe. The european market value for tobacco has been rising and a marginal grade of of trade creation within the union and a grade of trade diversion to third countries has been shown since the implementation of the tobacco regime.

This examination paper is an energy-inventory of Soldathemmet at the regement in Halmstad, in colaboration with Fortifikationsverket in Halmstad. The building is first an foremost for the soldiers, where they can go for a cup of coffee or watch TV. There is also a museum and a drivers school in the building. Calculations have been done with two computerprograms; VIP+ and ISOVER Energy. The results were well matched with the statistics that were provided by Fortifikationsverket.

AbstractTitle: Environmental demand solutions - a study within real-estate business.Problem statement:Today, the society stands before a permanent accelerated environmental threat. Companiesbecome increasingly over the environmental problems and more companies look over theiractivity and how it influences the environment. Historical the environmental issue has been forgotten and it is first during the end of 1990 the environmental issue intensive has been noticed. Earlier the environmental work?s high costs was the cause, but now the companies realized the weight and the importance of imposing focus on environment commitments and sees it, as an investment.

AbstractDespite that e-business nowadays is established scepsis against it amongst consumers exists. We, as consumers, suppose that this skepticism is caused by bad communication from the e-business companies. This has lead to our suggestion that some con-sumers refrain from e-business because of bad communication or deficient trust.Our purpose with this paper was to investigate factors of communication between companies and consumers within e-business (B2C) from the consumers? point of view. We thereby have drawn conclusions regarding consumers? choice of e-business company.

The purpose of this study is to evaluate the qualitative aspects of IASB?s Exposure Draft of Proposed Amendments to IAS 37 and to evaluate what quantitative effects an implementation would have on the capital structure of listed companies in Sweden. The major changes of the proposed amendments compared to the current IAS 37 are that the terms ?provision? and ?contingent liability? are eliminated and instead a new term called ?non-financial liability? is introduced. Furthermore, the valuation in current IAS 37 based on a best estimate is replaced by a fair value valuation.

Inledning: Såväl politiker, som media och många andra kritiserar undervisningen av svenska för invandrare (SFI) kraftigt, det diskuteras att invandrarna inte lär sig svenska i önskvärd omfattning och integrationen av de nyinkomna går dåligt. Studien har därför velat undersöka dessa frågor SFI-deltagarnas syn på andraspråksinlärning och deras integration.Syfte: Studien avser att undersöka vad SFI-deltagare anser om SFI:s medverkan till integration och andraspråksinlärning i det svenska samhället.Forskningsfrågor: 1. Vilka diskurser framträder i SFI-deltagarnas konstruktioner av vi och de andra?2. Vad är SFI-deltagarnas syn på SFI:s medverkan till deras integration i samhället?3. Hur har SFI konkret bidragit till SFI-deltagarnas integration, avseende t ex arbete, vänner, kontakter, studieframgång, boende och skola?Metod: Diskursanalys enligt diskurspsykologisk metod.Teori: Den här studien har sin teoretiska förankring i socialkonstruktionism med influenser av postkolonial teori och kritisk teori.Resultat: Antagandet var att bristande språkkunskaper skapar segregation och omvänt, vilket besannades. Sammanfattningsvis kan sägas att informanterna uttryckte en massiv kritik av SFI:s förmåga att hjälpa dem med integrationen och att de även var kritiska mot praktik och arbete och mot den språkträning som de då fick. Men de är inte enbart kritiska till SFI-undervisningen, de ser även positiva effekter av undervisningen.

Most of today?s concrete structures that are built on site are mainly constructed in a traditional fashion with a lot of artisanal operations. One step towards industrializing the in-situ construction of concrete is to use prefabricated reinforcement. Through this method there can be a lot of savings when each bar doesn?t have to be placed and fixed separately on site.

Tree fiber lengths controls properties like strength and smoothness in paper and other wood products. For forest researchers it is of interest to be able to determine the fiber lengths in standing trees. Mo?rling et al. (2003), among others, have developed methods to estimate fiber length distributions in standing trees without damaging them.