This thesis was commissioned by Tekniska verken, Energy Division with the overall aim to investigate the concept of environmental debt and what it means for a business. Furthermore, a sustainable risk and responsibility investigation shall be carried out on the concerned areas. Finally, the priority areas shall be highlighted and proposed actions presented. The Swedish Environmental debt concept was presented in 1992 by Arne Jarnelöv. Environmental debt is defined as restoration costs for environmental damage. In the early days the concept did not take into account who was responsible, but the environmental debts was regarded as a humanity debt to future generations.

Formulation and testing of a new type of chainsaw lubricantThe company Agro Oil has come up with the idea of developing an environmentally adapted chainsaw lubricant with a new unusual base fluid. A field test with a tree-harvester shows unsatisfactory low temperature properties and high wear. In this work the viscosity, price and pour point of different combinations of the given base fluid and three other base fluids have been investigated. Desired viscosity and price are determined for different formulations. The new lubricants tested show lower pour points than almost all products on the Swedish market.A test equipment has been developed to investigate the wear.

This paper discusses how four people in the Swedish Radio station P3, together interact to account therapy trends towards a third party. The focus is on whether, and if so, how they collaborate to make the conversation intelligible for radio listeners. This is done by means of conversation analysis and methods developed by the CA. The result is interesting when the conversation participants do not follow their expected roles as broadcasters and experts while they disagree about the communicative projects to be carried out..

Bakgrund: Globalisering har gjort försörjningskedjan till ett komplicerat nätverk med många påverkande faktorer. I försörjningskedjan är valet av anläggningars position viktigt för att företag ska behålla sin konkurrenskraft. Valet av lagerlokalisering har stor påverkan på ett företags framgång.  Problem: Lagerlokalisering är en komplex process med många faktorer som påverkar, att praktiskt tillämpa existerande modeller är komplicerat. Det saknas ett konceptuellt ramverk för lagerlokalisering. Syfte: Syfte med examensarbetet är att skapa en konceptuell modell för beslutsfattandet för lagerlokalisering för mindre företag, att finna relevanta faktorer samt att praktiskt göra en förstudie för ett företag med verksamhet i Norra Europa.

The purpose of our essay is to investigate the trust in accountants. The method we used to investigate the trust was a survey and a questionnaire was used to collect the data. The data was gathered from three different groups, shareholders, lenders and tax authority. When we analysed the data we found out that the groups trust in accountants were neither strong nor weak. The results can be generalized on all the three groups because the observations were scattered around the means and we used random selection to collect the data.

The purpose of this essay is to investigate how well vision and strategies communicates from division level to underlying business unit levels with focus on the Balanced Scorecard Concept. The investigation was carried out within the ANS division and two of its underlying business units at the LFV Group (Swedish Airports and Air Navigation Services). ANS is responsible for the air navigation services in Sweden and the production of the services is carried out of the business units AER (En Route) and ATA (Tower and Approach). With Air Navigation Services means supervision and conducting air traffic mainly within national air space. The purpose of the services is to insure that air traffic could be carried out in a safe way.The Balanced Scorecard was introduced for the first time in the beginning of the 1990´s.

At the turn of the year 2009/2010 there was a change in the regulations on sickness impact. This led to 328 persons in County of Kronoberg had an expired period of sickness benefit from the Social Insurance Office (Försäkringskassan) when they reached the maximum time for sickness or temporary disability compensation. These individuals were offered introductory programs with the employment services. The purpose of this study is to investigate how the population with expired period of sickness benefit from the Regional Social Insurance Office in the County of Kronoberg (Försäkringskassan Kronoberg) is described in the initial stage, and to explore how individuals who achieved expired period of sickness benefit from the Social Insurance Office (Försäkringskassan) talks about the meaning to get an expired period of sickness benefit regarding economic and social issues. The study was inspired by Grounded theory.

As the Swedish governments long term goals include a reduction of fossil fuel dependency, increasing pressure is placed upon energy companies to create and develop new solutions for renewable energy. The following case study was done in collaboration with the company Sydved Energileveranser AB and one of their contractors, Enarssons Skogsentreprenad AB. The objective of the study is to examine the bioenergy situation in region of Skåne and evaluate the potential solutions in the region for a forest-fuel assortment, based on a bioenergy-cutting-system. As a part of this study I have compared ordinary manual cuttings done with a chain saw and cuttings made using the new ?bio- energy cutting system?. The cuttings made under both systems were tested in areas near agricultural fields or pasture land in order to maintain an open landscape.

This final thesis consists of an investigation of how suitable it is to vertically integrate forest in Swedish forest companies. Different strategies to obtain raw materials have been evaluated and the advantages and disadvantages have been weighted against each other. The investigations contain a number of interviews with represents from companies with different strategies and persons that in different ways have faced the question of issue. An account study of SCA´s forest ownership has also been performed. The benefits for a forest company to vertical integrate forest consist mainly of safety in delivery, control over the supply chain and company image.

In this paper, the legal situation regarding freedom of expression versus the duty of loyalty is investigated, this in a context where an employee makes critical statements about his employer through social media.The duty of loyalty is a part of all employment relationships and it follows implicit from the contract regardless of whether it is specified in it or not. This duty means that an employee is required to put the employer's interests before his own and avoid all situations that end up in collision of the duties. The employee may no t either act in such a way that is intended to harm the employer. This means that the employee must be even off duty careful not to appear disloyal to the employer. This may lead to that a status update on Facebook, even when made on the employee's free time, can be regarded as disloyal conduct, with the dismissal or disciplinary action as a result.Case law states that the point of departure regarding criticizing the employer must be that the employee has an extensive such a possibility to that, without that being considered as disloyal conduct.

The company Olofsfors AB manufactures drive belts for forest machinery, known as ECO-Tracks, and abrasion-resistant steel and cutting edges for graders, excavators and tractors, known as Bruxite and SharqEdges. Manufacturing these products requires the steel to be heated and molded, then submerged in water and hardened. The water used in the hardening of steel is pumped to the process from pits below the floor and then pumped back to the pit after it?s been used. Since the temperature of this water rises after being used to harden the steel the temperature of the pumping pit needs to be adjusted to maintain its setpoint of 21°C.

The aim of our study was to examine how the elderly experience their meal situation in a sheltered housing. We have used a qualitative approach. We conducted individual interviews with six elderly in a sheltered housing to collect our empirical material. To reach the purpose of this study we tried to answer the questions: which factors affect the elderly person?s experience of the meal and which significance does the meal have for the elderly? To reach deeper understanding for our collected material we used Maslow?s theory of human motivation, the two concepts of Tönnies; gemeinschaft and gesellschaft, disengagement theory and the concept of Bourdieu, called habitus.

Assessing the outcome of corporate responsibility is often argued to be complicated due to long-term effects and qualitative aspects. Epstein (2008, p.261) establishes that: ?Though many think that sustainability is too difficult to measure, companies have found that unless the impacts are measured, they are commonly ignored in the resource allocation process?. Corporate responsibility is often referred to as a business case, i.e., that social and environmental concern add value to the business (Heikkurinen, 2010; Porter & van der Linde, 1995). Hence, for corporate responsibility to be a business case a strategy, corporate structure and systems, programmes and actions linked to performance measures need to be in place to assess the outcome; environmental, social as well as financial.

Heart failure is an illness that requires life-long treatment and often affects everyday aspects of a person?s life. Self-care is a significant part of the treatment. Good self-care resources make it possible for people with heart failure to make the lifestyle changes they often need to maintain or improve their level of health. Self-care means having knowledge of and being able to recognize the symptoms and signs of deterioration that can occur with heart failure, so that the person can take appropriate measures ? and it also means knowing when it is time to seek professional help.

A persistent problem in the construction industry is its low margins of profit. It is often difficult to earn money due to low efficiency and high costs. Logistics on the construction site answers for a large amount of these costs and it is therefore of interest to find new, more efficient logistic solutions. The purpose of this thesis is to compare two different logistic systems and further to evaluate which one that is the most efficient and profitable. A comparison is made between the traditional logistic systems used for years and a new logistic system developed by an industry association called BEAst.