The world has changed its understanding of environmental issues dramatically and more people are showing awareness of social and environmental problems. Various stakeholders have increasingly begun to show an interest in how companies are taking responsibility for their actions. This has led to an improved activity amongst organizations to make their production consequences positive. They work with Corporate and Social Responsibility (CSR). In order to communicate their responsibilities, many companies work with CSR and ethical guidelines.

InledningIFRS-regelverket infördes 2005 och det har påverkat fastighetsbolagens redovisning.Branschen har genom organet EPRA tagit fram egna mått som kan användas för utvärderingoch analys av fastighetsbolagen. Studien skall belysa dessa skillnader och forskningsfråganlyder: Hur påverkas redovisningens relevans när man fokuserar på branschspecifika mått kontramått enligt IFRS, för fastighetsföretag?MetodMetoden som används för att hitta intressant data att analysera heter ?Lens model?. Metodenskall avspegla hur en expert analyserar ett företag, först tittar man brett på företaget i sin miljö,sedan studerar man företaget enskilt för att till sist gå ner på enskilda poster i räkenskaperna.Teoretisk ReferensramHuvudteorin är agencyteori. Teorin skall förutse vissa beteenden som rationella individer gör nären individ är tillsatt för att maximera vinsten åt en annan.

Problem: In society of today corporate competence is an important factor for survivor and development. IT is developing rapidly and can not be ignored by companies. Then need for people with IT-competence is conquent increasing. A survey of corporate IT-competence is therefore of interest for companies as well as for local authorities. To determine the IT competence within an organisation, this competence has to be measurable.

Torstensson, Niklas (2012): Anledningar till olikheter mellan Svenska kommuners skolkvalitet (Causes behind the differences in Swedish municipality´s quality of school) Örebro University.This essay is an explorative case study that will compare four Swedish municipalities quality of local school system against the municipality ´s backgrounddata and a governing document: Skolplan. This study begins in a previous benchmarking study made by one of Sweden?s teachers unions Lärarförbundet. This is a statistical study that ranked the Swedish municipalities against each other?s according to their accomplishments in a number of areas related to their school systems.

Att genom analys av en mindre ort, hitta och lyfta fram värden som planmässigt kan höja ortens attraktivitet..

Most studies regarding wolf (Canis lupus) predation on moose (Alces alces) have focused on the total annual consumption of moose within a wolf territory but few have tried to describe the spatial impact of wolf predation on a local scale. In this study I have analyzed wolf movement data, wolf predation, moose hunting statistics and moose hunter observations to investigate how wolf predation affects the human harvest of moose in Scandinavia. Since wolves prey on mostly juvenile moose during summer, analysis of their summer movement patterns is crucial to understand its impact on the human harvest later during autumn. In this study both reproducing (n = 45) and non-reproducing wolves (n = 12) reduced their movement range during summer to 66% and 67% of their annual movement range, respectively. Reproducing wolves increased their movement range from early to late summer while non reproducing wolves did not.

The purpose of this paper is to contribute to a deeper understanding about the acceptance of wind power. Our basic assumption is that local conditions are important and can explain how the acceptance of change at different stages of establishment. The main purpose is to see if there are differences in the acceptance of wind power in different stages, and examine the factors that influence acceptance. That includes how people in three different areas of study estimates that they value their environment and how it is affected by wind turbines. The project was conducted interdisciplinary geo-targeted and consists of three parts.

ABSTRACTIn an intermediate section at a large university hospital are patients with subarachnoid hemorrhage (SAH) cared for. There are international, national and local guidelines how nutrition therapy should be implemented and how much energy each patient should be given when hospitalized. The purpose of this study was to examine the documentation and actions on nutrition in patients with SAH and to see if guidelines on nutrition were followed. The study was a quantitative, retrospective record review that was analyzed statistically and descriptive. 26 patients were included.

Sara Lidman?s second novel Hjortronlandet (1955) unfolds in the north of Sweden in the early 20th century. It describes the progress of modernity and the conflicting interests of an old local culture and a new more ?civilised? one. The two cultures are constituted by different value systems and in the novel they are represented by two neighbour communities.

To be able to maintain an adequate ITservice for various users and needs,more municipalities are looking at thepossibility for mergers of local ITdepartments. One solution for mergingmultiple services/functions and creatingsynergy opportunities is called SharedService Center (SSC). The concept of SSCis that the administrative serviceitself becomes a core activity withinthe organization. The aim of this thesisis to provide municipalities who areconsidering a merging of their local ITdepartments with recommendations on howto design the Shared IT Service Center.Recommendations are outlined based on ananalysis of IT-management literature,reports and by conducting a study onthree ongoing collaborations.The conclusions drawn from the studysuggest guidelines for the design of aShared IT Service Center formunicipalities. These are as following:Create a vision associated with aspecific and structured target state.Identify needs for different targetgroups in municipalities and set acommon standard.Create a clear and practical model/SLAappearance of the cooperation andagreement.Ensure the individual municipalitiescommissioning skills in order to notlose it in the context of a common IToperation.Find an organization that is democraticfor member municipalities andfacilitates long-term partnership.Specify the operation and maintenance sothat it can be regulated and controlledEstablish a common help desk.Establish a common standard andconsolidated infrastructure before theintroduction of a common technology platform..

The main argument of the thesis is that multinational companies (MNCs) can promote democracy through corporate social responsibility (CSR). MNCs hold some prerequisites giving them the means to create positive changes. But they lack one important prerequisite: knowledge about local conditions. Therefore the best CSR result is reached through partnerships with local NGOs.H&M's CSR-work in Bangladesh, including a partnership with the Bangladeshi women's rights organisation Karmojibi Nari, serves as an illustrating case. It is argued that the CSR-work promotes democracy through strengthening the civil society, through indirectly implementing national laws concerning labour legislation and human rights and through raising awareness about rights and legislation among the workers.The CSR process changes the terms for both NGOs and MNCs.

ABSTRACT Skånskt Naturbeteskött is a group of approximately 30 beefproducers in the south of Sweden, who sell their products on the local market. They are certified with Svenskt Sigill, an organisation that works with animal welfare, environmental responsibility, safe food, open landscape and independent qualitycontrol. These producers have to fulfil certain demands regarding pasture and quality of the meat. For this essay I did a market investigation in which I wanted to find out what qualities the Swedish market and the consumers want in their beef. The purpose was to find out what Skånskt Naturbeteskött could do differently to satisfy the market for locally produced beef in the south of Sweden. In the investigation I turned to those responsible for the beef in 12 supermarkets, 4 selling Skånskt Naturbeteskött today, 4 that sold it before but quit, and 4 that never have sold it but might be interested in the future.

This master thesis is an early concept development project about using plastic films and sheets as materials for shaping openings for Tetra Pak packages. It is also a technical introduction highlighting the areas of importance for the development of plastic film and sheets openings. The master thesis has been carried out as a co-operation between Chalmers University of Technology, KTH Royal Institute of Technology and Tetra Pak AB.The master thesis study presents an introduction that gives an understanding of the technical complexities and design possibilities of using thin plastic films and sheets in liquid carton openings. The knowledge is then transferred into five design concepts which points out the areas of opportunity. The technical introduction is widespread and extensive covering current packing trends, the liquid carton package and openings, thermoplastic material properties, and thin film and sheet manufacturing and shaping.

The purpose of this study is to examine what pupils in the ninth grade eats for lunch and also whether there is any connection between their lunch habits and perceived ability to concentrate and fatigue. A further aim was to study pupils' experience of dining environment in schools.The study is based on a quantitative method with questionnaires. The study was implemented on four schools in elementary school in themunicipalityofKristianstadand Tanum.Our results demonstrate, in accordance with several previous studies conducted in the same age group, that it is about half of the pupils who eats school lunch every day and that the majority are eating school lunch 3-5 days a week. Furthermore, our study shows that the pupils who rarely eat vegetables in school feel tired and distracted to a greater extent than the group of pupils who eat vegetables almost daily. Our result also shows that the group of pupils who eat the main course 3-5 days a week feel both tired and distracted to a greater extent than the group of students who eat the main course more rarely.In accordance with previous studies our study shows that differences exist between boys and girls regarding food that is eaten instead of school lunch.

The release of green house gases and the environmental impacts humans have on the environment are huge and might cause irreversible changes to our earth. Meat is considered to have large impacts on the environment, especially beef meat and therefore there have lately been considerable discussions on the sustainable level of meat consumption and production. The main goal with this thesis is to study sustainable meat production and meat consumption in the county of Dalarna in Sweden. Indicators for sustainable meat production and meat consumption were developed and applied on three cases. Interviews were carried out with a municipality in the region that represents the consumer and three beef farmers that represents the producers.