This paper is about how transport companies in the future will be able to adapt their activity to an environmentally sustainable development without the effect of negative company economic consequences. Today, the environmental threat is a global problem and knowledge about that effluent of carbon dioxide have a negative impact on the climate is generally known. A transport system that works well is important for Sweden, but the sector has a negative impact on the environment. Regulation and legislation for increased environmental requirements often meets resistance and fear that the work will be hampered by increased costs for environmental work that can lead to an international decrease in competitiveness. The transport companies have outside pressure from the society to do something about the environmental issue, however the companies? customers are not ready to pay a higher price for environmental work.

Bioenergy from the forest has been heavily debated in Sweden for several decades due to the interest of society to decrease dependence upon fossil fuels and limit the effects of climate change. The actual use of bioenergy from the forest has shifted over the years but increased during the last decades. Private actors within forest and nature conservation sectors play an important role for the development of bioenergy from the forest as well as for the debate and the implementation of political goals. Forestry in Sweden is characterised by ?freedom under responsibility? for private actors and the perspective of governance is valuable for studying actors and discourses.

This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

Title:Employer Branding ? Medias Influence on Vattenfall?s Employer Brand (Employer Branding ? Medias påverkan på Vattenfalls arbetsgivarvarumärke) Purpose/Aim:The aim of this study is to examine how a negative media image influences the Employer Brand of the Swedish company Vattenfall. First of all I will examine if Vattenfall have a strong Employer Brand and then if the media image have any influence over the Employer Brand. My hypothesis is that Vattenfall?s Corporate Culture is a big part of the Employer Brand and because of that negative media images has no power to influence on Vattenfall?s Employer Brand.

Sleep has a substantial effect on health status where good sleeping habits proves positive on learning. The aim of the present study was to map the views and perceptions of sleep and its effects on health and school performance on 12-year olds. The goal is to visualize these views to give teachers the possibility to better plan the education in concordance with the students? abilities. The study is based on qualitative semi-structured interviews where 12 students aged 12 have partaken.

During the last two decades, temporary staffing has been the fastest growing industry in Sweden. The latest development within this industry is the integration of third-party providers of temporary staffing. Client organizations outsource the process of recruiting temporary workers to intermediaries with procurement management expertise. The concept is called Vendor Management Services (VMS) and aims to standardize decision-making and lower costs through improved efficiency. However, studies have shown that VMS intermediary functions have negative impact on placement matching.

Uppsatsen behandlar sponsorrelationens händelseförlopp ifrån eventets perspektiv. Ifrån matchning, via avtalsförhandling till aktivering av sponsorskapet. Hur eventets image, identitet påverkas av sponsorernas varumärke diskuteras.Det empiriska materialet har samlats in via semistrukturerade telefonintervjuer med respondenterna..

The calculations in this thesis are evaluating the profit as a consequence from treating young stands of pine in Sweden with birch bark extract, BBE. Treatment is to be done with the object to lower or fully reduce the moose browsing on pine. The study is made in three versions. The results from each version separately will follow below. Version I.: The size of the moose population is in no way affected by the reduced resources of food as a consequence of large scale treatment with BBE on pine. Results show profit at a 3 percent level of interest with the exception of treatment program with more than 4 treatments all together and with the exception of Västerbottens Län with an early first treatment. Version II.: The population of moose decrease from 10 to 5 individuals per 1000 ha as a consequence from large scale treatment with BBE on young pine stands.

Background Adolescents and adults suffering from needle phobia have an unreasonable fear of needles that leads to negative experiences if they do not get the support they need. Negative experiences lead to patients avoiding health care, or these experiences affect important aspects of life. The suffering that a patient experiences may be obvious to some, but others hide it, and then it will be more difficult to detect. The nurse's role is to recognize the suffering and its different reactions in order to alleviate and prevent unnecessary suffering of the patient. AimThe purpose of this study was to describe about young people's and adults' experiences of having needle phobias.

The aim of this thesis is to investigate in what way Swedish universities regulates its internal and external communication by the use of policy documents. The purpose has led to three research questions: what scope of communication is given to the documents user, if the document is challenging or redefining the current means of power, and how questions regarding trademark is taken into consideration. In order to achieve the purpose a discourse analysis is used as both underlining theory and comprehensive method. The underlining theory is based around social constructionism, structuralism, poststructuralism and critical discourse analysis. The analysis have taken emphasis from Norman Faircloughs three-dimensional model in which the documents have been studied on three separate levels.

My paper, ?Us and Them ? an analysis of the creation of ?the Other? in The Reluctant Fundamentalist and The Boy in the Striped Pyjamas?, aims to examine Mohsin Hamid´s and John Boyne´s novels from the years 2007 and 2008. The paper tries to answer the following questions: How is ?the Other?and?Us and Them?created in the novels? And: What consequences does the thinking in terms of ?the Other?and?Us and Them?lead to in the novels? The examination is done through the method of close reading and by applying the theory of Orientalism and Edward W. Said?s analysis of the theory to the reading.It is, I believe, of utmost importance for teachers to create unity among their pupils, and peaceful and democratic classrooms where co-work is promoted.

This essay will discuss consumption as a strategy for creating one?s identity for persons with visible disabilities. Along with this, questions asked and answered are concerning how lack of inclusion in the fashion industry affects the informants? consumption of clothes and how the informants discuss identity in relation to their disability. Compulsory able-bodiness (McRuer, 2006) is a main theory that will influence both the discussion and the results.

Animal welfare can be measured in several different ways; for example by using animal-based measurements. It has been shown that register data from the Swedish Official Milk Recording Scheme can be helpful when identifying herds at risk of having poor animal welfare, which led to a development of the advisory service of ?Ask the Cow? and the web report ?Animal Welfare Signals?. The aim of this project was to find out if register data from ?Animal Welfare Signals? can be used as a screening tool for detecting herds at risk of having poor animal welfare and in need of an ?Ask the Cow?.

Management of large carnivores involves more than just the management of animals, people also have a large influence. The Swedish parliament decided in 2009 that the county boards should use co-management to a greater extent in management. This shows how important human dimensions are.We know from previous research that the majority of people in Västerbotten are positive toward large carnivores and the management done by the state, however there is a negative minority which should not be neglected. This paper contributes with an examination of attitudes toward large carnivores, wolf, bear, lynx and wolverine, in Västerbotten County. The data for this study were derived from a survey that was sent out to 150 randomly selected persons in every commune in following counties: Norrbotten, Västerbotten, Jämtland, Västernorrland, Dalarna, Gävleborg and Stockholm.

In the prison of Kumla, Sweden`s highest security classified institution, spiritual retreats are pursued since 2001. The aim is to offer the inmates a possibility to enter deeply into spiritual contemplation. This spiritual contemplation is made possible through the fact that the prisoners carry out a retreat designed after guidelines written by Ignatius of Loyola in his Spiritual Exercises. The purpose of this examination is to study how ordinary institutional life in comparison to monastic life defines and creates different attitudes and roles amongst the inmates. A secondary aim is to describe the consequences of the retreat on individual basis.