Background and Introduction: Environmental report drew attention in the 1980s when the Va?rldskommissionen fo?r miljo? och utveckling received a mandate from the FN to investigate the relationship between economic development and environmental degradation. In connection with this, although sustainability a new item for many businesses. But to say exactly what sustainability is all about is very difficult. In 1996 the then Government Redovisningskommissionen a study on the introduction of an amendment to the Annual Accounts Act, which would force companies to report on environmental issues in their annual or consolidated accounts.

The everyday work at a staffing agency and how its leaders deal with the problems that appears: A case study at Maxkompetens.The purpose of this paper is to increase the understanding of how leaders at a staffing company deal with the everyday problems that arise from a geographically dispersed workforce.The staffing industry has grown by 30-40 percent annually and has over the past 15 years been the fastest growing industry in Sweden. This shows that the interest and demand for the staffing industry and its activities are now rising at an increasingly faster pace. This is an industry that is operating under specific conditions and with a geographically dispersed workforce. This will make the leaders of a staffing company to an important link between the staffing leaders and the staffing personnel.The relationship between the staffing company's leaders and its personnel is important, but not completely trouble free. Difficulties arise in that the employees may be located in different places and at various client companies with the result that the leaders of the staffing company cannot have a daily personal contact with their geographically dispersed personnel.We have used a qualitative approach on our paper and our empirical methodology has been a case study with ethnography and interviews.

The aim of this study was to get an insight into the pet owners? experiences associated with euthanasia at small animal clinics, concerning their emotions, the treatment by the personnel and the experiences around various types of support provided by the personnel. The target group was pet owners who had had their animal euthanized at a small animal clinic. Incomplete survey responses and responses where it was clear that the euthanasia took place in the owner?s home were excluded. In the end, a total of 442 pet owners participated and out of those were 92 % women and 8 % were men. The study was carried out using a web-based questionnaire consisting of standardized questions with the opportunity to give further comments to each question and in the field of ?Other comments? as well. Swedish small animal related companies and forums were contacted via email and were asked to alert about the present study on their website or forum.

Fuel wood is currently the third largest assortment from the forest in Sweden after pulpwood and lumber. Branches and tops i.e. logging residues are one of the assortments of fuel wood which is a common by-product after harvesting nowadays. The way to utilize, disintegrate and transport the logging residues varies between northern and southern Sweden. Branches and tops are collected throughout the year at appropriate stands, but are consumed mainly wintertime.

Evaluating and choosing suppliers based on price alone, has traditionally been the dominant strategy for supplier selection within the purchasing function. With the origin of the Total Cost of Ownership (TCO)-concept in the early 1990s, a new philosophy dawned that promoted the importance of knowing the effects of supplier performance on the buying firm?s internal costs. Since then, scholars have been arguing the case of TCO as a viable model for making purchasing decisions and conducting supplier evaluation. Still, after two decades little is known about its penetration and impact on the practices of buying corporations, leaving the questions of which costs are included in the purchasing organisations? decisions unanswered, and even more importantly why certain costs are considered and others not.

Since the 1980s, companies have taken a larger interest in quality and it´s economic impact within the company. Having the knowledge that it´s not quality that costs money, but it´s rather the lack of quality. The work immerses itself in the field of cost of poor quality and the development of key performance indicators.The thesis is performed at Bufab Holding in Värnamo. Bufab Holding is a trading company which mainly buys and sells C-parts. C-parts include fasteners, other small metal-, rubber- or plastic parts such as wires, springs and electronic fasteners.The aim of this thesis was to make a survey of the cost of poor quality and to find key performance indicators (KPI) for cost of poor quality that can be continuously monitored.

The purpose of this thesis was to create a strategic/tactical road access plan. This was done by designing an analytical method which gives the road manager a template to create long-term road access plans. The analytical method will help to identify and appraise roads to be upgraded and give information when it is time for building new roads. The study method involved developing an analytical method. The method was comprised of five main parts: the harvest plan, analysis of the road network, transport costs, quality and storage costs and finally, identification of investment alternatives.

Purpose There are almost infinite numbers of ways to build dairy farms in Sweden. When building a new free stall barn you have the possibility to affect both working environment and animal welfare for many years to come. The construction costs are influenced by which type of barn that is built and what functions it contains, for example one can predict that automatic milking systems are more expensive to integrate than milking parlours. But what is the real cost of today for the construction of free stall barns with milking centres and how is it affected by construction methods and functions? Is the labour time influenced by the building costs? These are some of the questions this report will try to answer.

This paper is about the new methods and metrics used in industry and business today striving for better revenues and larger market shares. It investigates the relations between the old fordistic and tayloristic way of manufacturing and compares it to the models used in industry today for being competitive, seeking to please customers and becoming more flexible. More specific the paper is about if Six Sigma and lean production are the key for succeeding these days. SKF:s factory in Gothenburg and other companies will make an example for how these methods are used in practice.The aim is to try to answer if these systems with inherited tools and methods are the right way to get the flexibility that is needed for being able to deliver the right goods to customers and market. For a company to be flexible decisions must be made fast and needed changes must be able to be done easy and without too large costs and investments.

The main purpose of this thesis is to analyse the possibilities and problems facing a privatised work injury insurance. This discussion includes the element of premium differentiation. Todays´ Swedish social insurance system is ineffectively formed. The costs have dramatically increased during the 1990´s. The Swedish government is now looking for ways to improve the efficiency of the system.

This study investigates a method for identifying human capital and its effect on company valuation. We devise a measure for the efficiency of human capital based on the personnel cost. We include all companies listed in the financial and industry sector on Nasdaq OMX Stockholm in an attempt to examine human capital and its effect on firm valuation. Our results indicate that a higher efficiency of human capital has a positive effect on return on assets. However, we find that our measure can be interpreted in two ways; either as a firm?s level of human capital efficiency or its dependency on human capital, to achieve its net sales and revenue.

This study is focused on small scale water and wastewater handling in Sweden. The study is divided into two major parts; the first describes common methods for water- and wastewater handling and the second part is a case study on three small and expensive systems in Gällivare municipality, in the north of Sweden. In the case study, abilitys for the local government to hand over unwanted systems to the water users is investigated and found to be a plausible solution to cut costs for two out of the three studied systems. In the third case, water and wastewater systems is not recommended to be handed over but other ways of cutting costs are suggested..

Background Anesthesia-related deaths are common in dogs, especially in the postoperative period, in compare to humans. This study aims to describe and elucidate the qualities of the postoperative care for dogs in Sweden. Method To investigate the postoperative care, a qualitative study was made by interviewing personnel in the animal health care sector. The primary information from the interviews was analyzed in a qualitative manor and a few distinguished qualities came forth. Results These qualities describe the postoperative care and include preventive activities, postoperative activities, monitoring and communication. A variation in regards to the results was seen between the interviewed.

AbstractFrom 1st of July 2003 it is compulsory for companies with an average number of ten employees the latest two financial years to account sick leave in the annual report.The government?s purpose with accounting of sick leave was partly to evoke an action from the companies? side in terms of motion as an effect due to the awareness of the level of the sick leave. The government was of the opinion that the companies had too deficient knowledge in sick leave and that the knowledge about causes and costs had to increase.In this paper three companies affected by the compulsory accounting of sick leave have been interviewed. The paper defines to only concern private companies. The companies were interviewed in purpose to form an opinion of whether the companies have changed their health promoting actions due to the application of the law.

Logistics planning for a construction site is usually limited by traffic flow to and from the workplace. The geographical location of the construction site is determined by roads around the workplace and opportunities for well-functioning logistics. Inventory of material is often impossible because of the frequently small workspaces. As a result, a concern relating material handling remains . Even before the establishment of a construction site, it is required in the construction industry to eliminate errors that might arise in the planning stage.