The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).

AbstractBusiness, or business decisions always involves an endangerment from the company?s aspect, but when it comes to business with foreign countries the risk profile looks quite different from the profile the company has when its doing business inside the country. Therefore, it is extremely important for an export company or import company to carefully consider the risks that are enclosed with the deal, before he makes the decision to enter a deal. One of the most important risks a company have to considerate when doing business with foreign countries is the currency risk. A company is exposed to currency risk when either long-term or short-term changes in the exchange rate may affect the result of the company, competitive position and growth.

The specific task of this thesis is to illustrate the complexity of a cooperation between civilian and military entities by examining Provincial Reconstruction Teams (PRTs) and their role as an actor among others in the field in a war-torn Afghanistan.By using counterinsurgency strategy as an analytical framework it has been possible to examine the civilian and military contexts closer. Underlying structures concerning the norms and interpretation of reality of the PRTs has been partly revealed. Studies of the PRTs as one significant bearers of "the comprehensive approach", which includes a holistic approach regarding the use of civilian and military capabilities, new conclusions can be drawn on whether a general civil-military approach can be a part of the solution for current and future conflicts. Based on the counterinsurgency strategy, the author has identified three themes as bearing and thus appears through the thesis as a foundation. These are Coordination, Development and Security.

Internet has since the beginning of the nineties gone through an enormous growth in size, and with this big increase in numbers of users, a new, lucrative advertisingmarket was created with webbased marketing. This market has grown in the same tempo, and has now reached some sort of a breakpoint. There is no doubt that internet will be a marketingmedium to count on in the future, but how will development continue to progres and what shape will it have? Will this development keep on growing in the same tempo as earlier or will we see factors that put a break on this development?With this study, I have wanted to give a picture of internet as a marketingchannel today and how it is understood by consumers, spokesmen for the bransch and branschauthoritys. Further, I have tried to give a picture of how the future could look like, judging from the data that was collected from interviews, a big poll and those written sources on the subject that are available today.To be able to give answers to my questions at issue and reach a conclusion for the partproblems that I had initially, I have made a group of interviews with spokesmen of the bransches marketing, netportal, netanalysis amongst others.

Many grocery stores have products marked whit there private brands. The information about these brands is poor. We wanted to find out what the stores own brands stand for and what the manager of purchase thinks it stands for. We choose to concentrate on meat and cured meat and limit our study to ICA, Axfood and Coop because they are the three main actors in the Swedish branch of grocery. The supplier has traditionally manufactured products and made there own brands. These products have been distributed and sold to the consumer thru stores.

Chronic valvular disease (CVD) is the most common cardiac disease in dogs, which account for 75% of all the cardiac cases. Cavalier King Charles spaniel (CKCS) is the most affected breed and it´s 13th times more likely that a CKCS, between the age of 7-10 years, will die or be euthanized for cardiac disease, compared with other breeds. The prevalence has been proven to bee independent of coat color and weight but highly dependent on age and gender in CKCS. In 2001 the Swedish Kennelclub and the Special club for cavalier King Charles spaniel created a breeding program against CVD in CKCS. In this program dogs are not allowed to breed until 4 years of age and have to have a heart auscultation without murmurs.

The purpose of this study is to examine the Swedish national student organizations attitudes towards school food and the school food debate between 1957-1982. The previous research on the subject maps the historical background and development of the school meal, but lacks a contemporary student perspective from the chosen time period, not least on a deeper and more political level. The theoretical starting points in the study concern organizations and their influence on public authorities as well as student influence. These theoretical frameworks are used to describe the conditions for the currently active national student organizations; Elevf?rbundet and SECO, in the political arena.

An important task for project managers in multi-project environments is to effectively choose the right people to the project team. For organizations, it means being able to prioritize and plan human resources among the various projects running in parallel. The purpose of this paper is to describe how a project manager in multi-project environments looks at the allocation of people in their projects. We did our research through literature reviews and interviews with seven project managers.The research shows that the studied organizations highlight both the expertise and the personal factors in an election. They do not use any specific personality test to identify their staff.

This essay explores the economical and social paradigms surrounding one of the most influentialNordic border dynastic noble families in the second half of the fifteenth century - the AxelssonTotts. How mercantile possibilities and opportunities offered to them, reflected on their politicalactions and social bands. The Axelsson brothers of the Tott Dynasty would become of one of themost powerful noble families within the Nordic Union between 1444 och 1487.Axel Pedersen (Tott) would through well chosen marriage alliances into the noble families of bothDenmark and Sweden, and with political prowess lay the foundation for one of the most dynamicfamily empires of the fifteenth century. In the year 1442, the Axelsson brothers swore loyalty toeach other; to protect and defend their mercantile and economical interests in Denmark andSweden. They would eventually control the trading routes in the border areas of the Union, and byexploiting the political chaos within the Union they would gain access and influence to the landtrading routes for export and import within the Union and the shipping export routes in the BalticSea allowing them access to the Russian market through Finland and Estonia.The island of Gotland, with its tactical and important geographical position in the Baltic Seabecame the key to the Nordic Union.

Hammarby Sjöstad is a new district in Stockholm with high environmental standard. Stockholm Water Company evaluates a local wastewater treatment plant with cutting edge technology. The first step is an experimental treatment plant (Sjöstadsverket) with four parallel lines of treatment, each with a capacity to treat wastewater from 150 persons. Within the membrane technology subproject the possibility of using reverse osmosis (usually called RO) to regain nutrients is examined.Reverse osmosis separates the incoming water in a clean permeate and a concentrate that, as the name indicates, is a more concentrated version of the incoming water. Using this method in wastewater treatment, a solution high in nutrients can be obtained without the use of chemical precipitation agent and with no production of sludge.

Today more effective computer programs are in use, regarding design of geotechnicalconstructions. There is a risk that the theoretical background of the computerprograms, its limitations and the signification of the choice of soil parameter isforgotten when the computer programs become more user-friendly.This Master thesis deals with simulation and analysis regarding three computerprograms, FEM-design, with the addition Raft, Plaxis and BE-slab. Comparisons aremade for settlement and maximum moment in a concrete-plate. FEM-design is a threedimensional FEM-program, foremost created for design engineers. Plaxis is a twodimensional FEM-program, intended for geotechnical engineers while BE-Slab is aBoundary elements program in two dimensions that is mainly used by designengineers.

The demand for food, feed, fibre and fuel has increased in Uganda over the past 50 years due to population growth. Recurring extreme climate events such as drought and flooding, in combination with large-scale land degradation, have led to declining crop yields. Lack of equipment, money and socio-economic issues has contributed to low yields. However, the soils in Uganda have the potential to produce much higher yields than they do today. This study, which was carried out in April-June 2013 in Kkingo District, south-east Uganda, examined the effects of agroforestry on yield of cooking bananas in small-holder farming systems. Six farms practising agroforestry and six farms with no agroforestry, which were chosen in cooperation with the NGO Vi Agroforestry, were compared.

This essay examines if formative assessment causes any impact on upper secondary school students results in social science. Other questions asked are which group of students benefits most from formative assessment and if any connections can be found between the students result and their cognitive approach to learning, problem solving capability and attitude to school.Two classes from a school in Stockholm were chosen to participate in the study. The theoretical framework is mostly based on former research performed by Black and William (1998, 2003). Multiple methods were used, including an experiment with a parallel-group design with two groups, a survey and a problem solving test. Statistics is used to describe and analyze collected data.Both groups were taught during five lessons in the same field of knowledge with the same kind of teaching, apart from formative assessment.

Considering that the current technology is constantly improving, it becomes increasingly important to have an efficient logistics in a company to maintain profitability while achieving a competitive business. Efficient logistics may be accomplished by improving the internal materials handling. In this thesis the internal material handling of steel frames has been studied at a factory in Vaggeryd. The goal of this study is to investigate the problems that exist with the current production flow of products and provide suggestions on how it can be developed to reduce unnecessary handling and movement.The study has a deductive approach where the authors has been using literature studies parallel with empirical analyzes conducted at a company to achieve the purpose of the study. Documentation from the company and interviews with staff and observations form the basis for the data collection carried out.

Salmonellos är en av de viktigaste gastrointestinala infektionerna i världen. Den ger i vanliga fall en okomplicerad gastroenterit hos människor men kan i sällsynta fall spridas i kroppen och leda till allvarlig sjukdom och dödsfall. Bakterien är zoonotisk och då det idag anses att alla reptiler bär på salmonellabakterier är det ur folkhälsosynpunkt viktigt att få en uppskattning om hur vanlig salmonella är på sällskaps/hobby reptiler och terrarier i svenska hushåll. Syftet med studien var att uppskatta förekomsten av salmonella hos svenska reptiler och deras miljö samt ta reda på vilka underarter och serovarer som förekommer. Djurägarna kontaktades via olika internetforum för reptilägare och skickade in kloksvabbprov med tops från max en reptil per terrarie samt bottenmaterial från upp till 10 terrarier. Salmonella spp.