The European Union's Corporate Sustainability Reporting Directive (CSRD) aims toenhance and standardize sustainability reporting to support the green transition. While the public sector is expected to lead in sustainability, the application of CSRD within Swedish municipalities is fragmented. Many municipally owned companies fall below reporting thresholds individually, creating a transparency gap despite the municipal group often exceeding these thresholds collectively. This discrepancy raises moral and strategic questions regarding public accountability and the effective utilization of the framework. This thesis investigates the rationale for the proactive adoption of CSRD principles bySwedish municipalities, irrespective of formal legal requirements.

Sudan has always showed great potential in the poultry industry, but it has not been until now that this potential has blossomed and is growing quickly. As large agribusinesses1are taking over the market shares within the urban areas, smallholders2 have been put out of business. They are not able to compete with mass production and lack financial assets to improve their production techniques. Contract farming is defined as initiatives from agro industrial companies to secure access to smallholder produce and has in developing countries become a way of allowing the poor to participate in a larger market (Farrington, 1999). The aim with this study was to investigate the suitability of implementing the contract farming concept within the poultry industry in Sudan today. The study is a qualitative field study and the authors have conducted qualitative interviews with respondents involved in the poultry industry in Sudan.

Purpose: Aims of this paper is to evaluate a comparative study between China and Russia funds in respect of the risks and returns. We also want to examine what has affected the funds in their respective domestic stock market.                                                            Method: The study is based on qualitative methodology to complement the quantitative survey by first gathering of secondary data from Morningstar, and fund manager´s stories on fund and banking companies' websites.  Primary data is conducted by the interview with fund manager. The sample consists of all land funds for China and Russia has found more than 10 years on the stock market.Results and Conclusion: The survey shows that China funds will generate better in decline than Russia Funds in both return and risk-adjusted Sharpe ratio. Because the China funds had better risk diversification and its holdings spread across different industry area while Russia funds is more directed towards oil and gas industry.

The Baltic Sea is threatened by eutrophication that largely is due to nutrient leaching from farmland within the catchment area. To solve this problem the surrounding countries cooperate within various configurations such as HELCOM and the EU-financed project Baltic Compass. Poor manure management in Russia has been discussed frequently the last couple of years. A literature review of different types of reports and legal acts is the core of this degree project which has been performed in connection to two ongoing research projects financed by EU (Baltic Compass) and SIDA. It is supplemented with interviews with Swedish agricultural consultants and travel reports from two occasions when I had the opportunity to discuss with Russians active within the agricultural sector. Different hypotheses were investigated and discussed. The environmental debate in Russia is quiet and there is a widespread approach that economic profit always trumps environmental concern ? a Soviet heritage that influence the Russian agriculture considerably. The Russian legal acts on stable manure management focus mainly on sanitary questions and only secondary on nutrient leaching.

The main purpose of this study was to compare the levels of anger and aggression between male and female Police Academy students (N=106) and male university students (N=100), using 2 psychometric anger instruments; Novaco Anger Scale-1998-S (NAS-1998-S) and Aggression Questionnaire-S (AQ-S). Another aim was to examine if there was a difference in anger and aggression between male and female Police Academy students. Questionnaires were handed out to Police Academy students in Växjö and the result was compared to university students from a previous study by Lindqvist, Dåderman & Hellström (2003). Analyses using a series of Independent sample t-tests showed a significantly lower level of anger and aggression in the Police Academy sample. There were no significant difference in anger and aggression between males and females with the exception of two subscales of the NAS-1998-S and AQ-S; females scored significantly higher on NAS Arousal and males scored significantly higher on AQ Physical aggression..

The research on Ingmar Bergman is comprehensive, however, there is one aspect of his artistry that has been regrettably neglected ? his use of music. Music always played a huge part in Bergman?s life, and it was also a great source of inspiration. The music was a structural component in the creating process and he often referred to his films as pieces of music and his actors as musical instruments.

The commercial real estate market makes up a large part of Sweden's property portfolio, as well as other open, free markets in the real estate market it is regulated by supply and demand. There are several factors that affect the supply and demand in the commercial real estate market, for instance the price, type of real estate and the condition of the real estate. In order to achieve success in the commercial real estate market it requires that real estate agents have a certain expertise and flexibility in their thinking to adapt commercial real estates to supply and demand. Active investors on the commercial real estate market are for instance private real estate agents, their knowledge and experience will help increase the value of commercial real estate in the long run. In order to provide the market flexibility in its real estate portfolio, vacancy is a factor that can be used.

AbstractThe purpose of this thesis is to analyse the basis of Russian diplomacy, and by doing that develop the analytical instruments available, in order to improve the comprehension between the parties in negotiations. Descriptions of the national characteristics of Soviet and Russian diplomacy are made by an analysis of memoairs and other examinations of their negotiating behaviour. To ensure the result of the characteristics two case studies of the non-nuclear proliferation negotiations are made, followed by a comparation between the Soviet and Russian diplomacy. From these results, I analyse the groundworks of russian diplomacy, using three theories about how ideology, national identity and prevailing self-image can affect the national negotiating behaviour. The results show that there have been changes in only some parts of the negotiating behaviour and that there is a need for all three theories to explain different parts of the complex system of Russian diplomacy which is based on the plurality of culture, ideology, language, ideology and history..

This is an analysis of the music in the television-series The Tudors (2007 ? 2010). The opening credits and how death is portrayed musically in the last episode are analyzed. My question is what functions the music has. The method used is Michel Chion?s masking-method.

The aim of this study is through a policy analysis to illuminate the decisions that the EU has taken to respond to the terrorist attacks in the US, Madrid and London and through this analysis try to explain the problem of each decision and find out if these decisions might risk the individual rights of the European Union?s citizens.In order to reach this purpose the following questions are to be answered: In what way has the EU?s decision-making process, regarding its fight on terrorism, been affected by the terrorist attacks in Madrid and London? What consequences may the EU?s decisions against terrorism have on the individual rights?The method that has been used is qualitative studies of literature and the main material is overarching policy documents from the EU.The conclusions are that the bombings in Madrid and London have increased the speed of the decision-making process and more areas have been included in the union?s fight against terrorism. If individual rights are at risk by the union?s decisions there are reasons to be concerned. But my conclusion is that the European Union has to have strong and effective instruments to answer to the threat of terrorism..

Syfte: Vårt syfte är, att genom att studera Apples historia, omvärld, bransch och strategiska val, analysera om och hur Apple använder hemlighetsmakeriet som grund för skapande av långsiktiga och varaktiga konkurrensfördelar. Metod: Vi har använt oss av en kvalitativ metod med primärdata bestående av intervjuer med personer insatta i Apple och dess omvärld. Sekundärdatan består mestadels av artiklar från olikaelektroniska källor, facklitteratur och tidskrifter. Teoretiska perspektiv: Vi använder oss av teorier och begrepp som Porters Five Forces, Schumpeterian markets, Hyperkonkurrens, delar av Porters generiska strategier samt Barneys VRIO. Empiri: Vi har gjort en fallstudie av Apple med inslag av jämförelser med andra företag.

The educational directive for the school subject textile handicraft (slöjd) claim, that the pupils should have knowledge of handicraft traditions from historical and present perspective. Teachers in handicraft, teaching in schools for the first nine years of a child education forwards a cultural heritage. The purpose of this essay is to find out what the teachers opinion is about what constitute the Swedish textile cultural heritage. How the teachers relate to it and how they use it, then teaching. The essay is based on a qualitative method and consists of interviews with teachers.

To measure losses in a transformer with today?s methods is either slow or insecure. There s a new method developed by Alstom that hasn't been actualize in to a test-system and that has been the assignment in this project. The idea is built on a switched system and a CLR- circuit in the resonant frequency. The test-system has a calculated power-loss that make the efficiency to be as high as 99,8% and in reality over 95%.

Background: Budgets has always been a main factor for the management of organisations. Yet, lately has the role of budgets been increasingly questioned. But how is an organisation managed without budgets and what other alternatives can be used? And can these instruments work more effective?Purpose: The purpose of this essay is to describe how non-budget management distinguish compare to traditional management and how to design an effective non-budget system of management. Furthermore we intend to explain the reasons to such management and to present a model for how such a management can be performed.Research method: Empirical material has been performed based on seven interviews with persons within Svenska Handelsbanken.

The purpose of this Masters thesis is to examine the discourses of concepts related to diversity and ethnicity in Swedish cultural policy. It focuses on how the society is presented in different contexts and how people with a different ethnic origin than the majority, are represented in the cultural policy of the Swedish State. The study is restricted to concern immigrants. Six governmental cultural policy documents, reaching over a time period of eight years 1995-2003 are examined as follows: Which key terms are used in the presentations? Which contexts and discourses can be distinguished? Have the discourses changed over the time period examined, and if so, how? The theoretical starting point in the thesis is the discourse perspective of Laclau and Mouffe.