The aim of this review is to assess the ethical implications of aquaculture, regarding fish welfare and environmental aspects. The aquaculture industry has grown substantially the last decades, both as a result of the over-fishing of wild fish populations, and because of the increasing consumer demand for fish meat. As the industry is growing, a significant amount of research on the subject is being conducted, monitoring the effects of aquaculture on the environment and on animal welfare. The areas of concern when it comes to animal welfare have here been divided into four different stages: breeding period; growth period; capturing and handling; and slaughter. Besides these stages, this report includes a chapter on the current evidence of fish sentience, since this issue is still being debated among biologists.

The concept of art infusion has become more and more used in the field of marketing and product advertising, and the phenomenon has been subject to research. The purpose of this paper is to study how the perception of an office environment is influenced by different kinds of art settings. The study is made as a survey in which the respondents have been exposed to working environments, only differentiated by the existence of different kinds of art or non-existence of art in the presentation. There are many conclusions to draw from the study, the most important is that the presence of art gives positive spillover effects on the surrounding environment..

This study examines how a company adapts its operating control when the environmental circumstances are changing. This is a case study with a qualitative approach which is based on interviews. The main purpose is to examine how an accounting firm adjusts its operating control in order to meet the abolishment of the statutory auditing. Another purpose is to describe how the abolishment of the statutory auditing will influence or have influenced the choice of measures in the balanced scorecard. The question this study aims to examine is: How do audit firms adapt its operating control in order to meet changes in the environment? This question lead to a second question which the study also aims to examine and is How is the abolishment of the statutory auditing influencing the accounting firms goals, measures and focus in the balanced scorecard? The conclusion of this study shows that the abolishment of the statutory auditing has had an influence on the balanced scorecard.

This paper presents the result of a master thesis project at 30 Hp, master of industrial engineering at Luleå University of Technology. The project was performed during 20 weeks, spring 2014, in collaboration with ABB Control Products in Västerås. The aim of the project was to evaluate two half-automated assembly lines for a new generation of contactors, the NAFC assembly lines (New AF Conductor). The aim and purpose of the project was achieved by answering the following questions:? How are the ergonomic working conditions at the NAFC assembly lines during spring 2014?? Which areas at NAFC assembly lines can be improved for the work environment?? How can the ergonomic work conditions improve at the NAFC assembly lines?Literature reviews were performed from earlier research papers and articles of the ergonomic, musculoskeletal and work environment subject, from where a number of chosen methods and tools were used to perform the ergonomic evaluation.

The development of applications for mobile devices has exploded in recent times. This has also led to the introduction of several new mobile operating systems. To streamline application development for multiple platforms, techniques have been developed to be able to reuse the same application regardless of the operating system. If the same application can be used on multiple platforms it will save both a lot of time and money. Today there are three types of techniques to develop an application; web, hybrid and native application, where the latter is specific to the operating system it has been developed to.

Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

Nowadays the majority of the thinnings made in Swedish forests are done by machines, harvesters and forwarders. The most common model in thinning with a harvester is strip-road operated thinning and stand-operated thinning with one intermediate passage between the strip-roads. This study is a time study with some quality follow ups on a strip-road operated thinning model, a stand-operated thinning model with one intermediate passage between the strip-roads and a stand-operated thinning model with two intermediate passages between the strip-roads. The machines in the study were a small harvester (Forestline MPM C90) and a medium sized forwarder (Timberjack 1110). The study was made in Litsnäset outside the city of Östersund in Sweden and was made during the autumn 2007. In a lodgepole pine stand six study units (0,6 ha) were thinned with the three different models, two study units per model.

The thesis handles the principal-agency problem between shareholders and the Chief Executive Officer. The purpose of the thesis was to examine the link between CEO compensation and corporate performance measured as a change in Market to Book ratio. Data was collected from corporate annual reports between the years 2000 ? 2008 and the study covers 39 Swedish companies from the Stockholm Stock Exchange Large Cap list. To examine whether there is a link between the CEO´s compensation and firm performance, we performed a regression analysis, and no significant relation is found.

This bachelor thesis aims to draw attention to sound in the heritage sector in Sweden. In particular, to thesoundscapes that can be identified in our cultural heritage environments. Sounds in an environment, here calledsoundscapes, affect our perception of the environment and how we remember it.To find out how the heritage sector uses and would be able to use sounds, I have firstly studied if audio recording iscomparable with the visual photographic image. I then present examples of sound documentation concerning theconservation of built environment. In addition, I have interviewed five key informants who all have a centralresponsibility for five cultural heritage environments.

The aim of this thesis is to explore how a bookstore chain and a public library meet the needs of their customers through environmental scanning. The empirical material is derived from six semi-structured interviews with six informants, three from each organization, together with an analysis of internal documents. The method used is a case study and the theoretical framework is based on models used in the process of environmental scanning, as described by Choo, Hamrefors and Hedin & Sandström among others, and which facilitate a comparison of the environmental scanning of the two organizations. The results of the study indicate that the library, as a public organization with a mission in society, perceives the environment as society as a whole and all its members as their users, whereas the bookstore concentrates on the sectors of the environment that affect their sales. The consequences of these different views are that the library is more active in the environment and uses surveys as a basic source of information, while the bookstore is more passive, and relies on statistics for information.

Abstract: Title: Communication of and around internal performance reports - A study in seven manufacturing companies based in Blekinge. Authors: Marcus Harrysson and Mikael Johansson. Supervisors: Lars Svensson and Carina Svensson, Blekinge Institute of Technology Department: Department of Business Administration. Course: Bachelor thesis in Business Administration, 10 credits Purpose: Our purpose with the bachelor thesis was to investigate if there is a connection between communication of and around internal performance reports and profitability in companies. Method: Our investigation has been made at seven companies in the county of Blekinge by making personal interviews with people in both production and business departments at each of the companies.

Denna studies syfte a?r att underso?ka vilka aspekter av ett fo?retags arbetsgivarvaruma?rke som va?rderas ho?gst av arbetsso?kande och da?rfo?r a?r viktigast fo?r fo?retag att kommunicera till ma?lgruppen genom employer branding-arbete. Uppsatsen bygger pa? fyra fra?gesta?llningar: Vilka av aspekterna i ett arbetsgivarvaruma?rke a?r viktigast att kommunicera till arbetsso?kande fo?r att bli en arbetsgivare som arbetsso?kande dras till? Vidare: Vilka aspekter av ett arbetsgivarvaruma?rke va?rderar studenter ho?gst na?r de va?ljer arbetsgivare? Finns det en skillnad mellan ma?n och kvinnor i vad man va?rderar ho?gst respektive la?gst? Finns det en skillnad mellan vad man va?rderar ho?gst respektive la?gst beroende pa? studietid?Underso?kningen baseras pa? en kvantitativ studie och genomfo?rdes med hja?lp av en enka?tstudie. Enka?tstudien baseras pa? en modell fo?r corporate social performance som kommer fra?n ett offentligt index av Kinder, Lydenberg, Domini & Co.

This degree project aims to investigate the potential and possibilities for conceptual energyanalyses in the early stages of the design process. Many key decisions are made in theearly stages of a project regarding the shape and orientation of the building. Conceptualenergy analyses can provide the architects with insight regarding different design option?srelative energy performance.As the demands for more sustainable buildings increases, so does the need for earlyenergy analyses. Performing analyses in the early stage requires many assumptions andguesswork which could lead to a large margin of error.The offering from Autodesk is a module in Revit Architecture/MEP and the stand aloneprogram Project Vasari (under development).

In this examination paper I?m using the qualitative method: phenomenographic analysis to present twenty educated and working pre-school teachers opinions about being outdoors in Swedish pre-school. The purpose is to describe the variation between different pre-school teachers? opinions, not to focus on wrong or right.    The paper starts with a review over the opinions presented by the literature on the subject.

The purpose of this study was to get an idea of ??how the leaders in the real estate industry perceive and manage boundless working conditions. Questions that were answered were how the leaders in the service influence and control the employees' working conditions. Also how the communication strategies are designed to facilitate the work towards common goals, when tasks are not limited to the workplace. The study examine if boundless working conditions is characterized by unspoken expectations.