This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

The process of European Integration and creation of the single market revealed many questions and boundaries on the development and improvement of the European Social Policy. Pension?s sustainability has become the priority issue especially during the EU enlargement processes. Different policy instruments and institutions available to governments of Member States in realization of social objectives resulted in a growing diversity of pension polices which produced different combinations of public and private provisions - ?private-public hybrids? , with the state exercising different degrees of influence in their development.

The ?peer to peer? (P2P) is a technology of downloading and filesharing between online - Internet - users by the mean of specified software. Since June 1999, the Napster software has made the happiness of millions of individuals who used it to obtain and share free audio files Mp3. Rapidly, the major recording companies have prosecuted the Napster Company and managed to force it to close down. They were arguing against it for it is supporting the development on a large scale traffic of files protected by copyright and thus was threatening the whole music and movies economic world.

Introduction: Sleep disorders are an increasingly growing public health problem. InSweden, the last decade's increase in sleep problems was greatest among younger agegroups. Studies show association between the use of communication media and sleepinghabits. Objective: The aim is to map sleep habits and use of communication mediumamong adolescents and to study associations between them. Method: The study isbased on a previously collected survey data among high school students (18-21 years)from a coastal town in southern Sweden.

Sedan 2003 har Bokföringsnämnden (BFN) arbetat med ett projekt innehållande redovisningsförenklingar. 11 juni 2008 beslutade BFN att ge ut allmänna råd och vägledning för mindre företag, K2. (BFNAR 2008:1) De företag som innefattas i K2 är en stor grupp med 96 % av alla svenska aktiebolag. Kritik som BFN har fått är att enheten jobbar under knappa resurser och att de största företagen inom K2 kommer att ha svårt att redovisa med en rättvisande bild.Hur är kunskapen om och behovet av BFNAR 2008:1 för det övre segmentet inom kategorin K2 i dagsläget?Syftet med denna uppsats är att undersöka behovet hos företag i det övre segmentet inom kategorin K2 samt att se hur kunskapen och attityden är till BFNAR 2008:1.

Sedan 2003 har Bokföringsnämnden (BFN) arbetat med ett projekt innehållande redovisningsförenklingar. 11 juni 2008 beslutade BFN att ge ut allmänna råd och vägledning för mindre företag, K2. (BFNAR 2008:1) De företag som innefattas i K2 är en stor grupp med 96 % av alla svenska aktiebolag. Kritik som BFN har fått är att enheten jobbar under knappa resurser och att de största företagen inom K2 kommer att ha svårt att redovisa med en rättvisande bild.Hur är kunskapen om och behovet av BFNAR 2008:1 för det övre segmentet inom kategorin K2 i dagsläget?Syftet med denna uppsats är att undersöka behovet hos företag i det övre segmentet inom kategorin K2 samt att se hur kunskapen och attityden är till BFNAR 2008:1.

This case-study examines the correlation between young men and democratic instability in group discussions with two analyzing methods in one. One part of the method used is deliberative democracy which aims to explain how democracy works within the frames of discussion in ordinary citizens groups. In this study the citizens is upper level secondary school students. The other part of the method used is the theory pulled by many scholars lately, the demographic impact on democracy. With these two combined in one this study compare the theory of young men as more active in political violence and as a destabilising factor of democracy on country-level with the results of the study in deliberative democracy in small group discussions.

The use of Power Line Communication, PLC, as a communication solution for Automated Meter Reading, AMR, is popular by utilities in Sweden and other parts of the world due to demands of accurate and fast meter reading. However the use of the electrical grid as a communication medium is complex and sometimes problematic. This report handles some of the issues and problems that are important to understand when using the grid as a communications medium. Focus is mainly on investigating high frequency distortion in the Kristianstad power grid own by C4energi caused by a frequency converter. Measurements on site are done to investigate signal damping in the grid, different configurations for the frequency converter and signal strength of the PLC-system.

The use of Power Line Communication, PLC, as a communication solution for Automated Meter Reading, AMR, is popular by utilities in Sweden and other parts of the world due to demands of accurate and fast meter reading. However the use of the electrical grid as a communication medium is complex and sometimes problematic. This report handles some of the issues and problems that are important to understand when using the grid as a communications medium. Focus is mainly on investigating high frequency distortion in the Kristianstad power grid own by C4energi caused by a frequency converter. Measurements on site are done to investigate signal damping in the grid, different configurations for the frequency converter and signal strength of the PLC-system.

This report focuses on the upper slit. The upper slit is located between the impeller andthe drive unit. The slit design depends on pump type and application. However it isuncertain why the design varies, The purpose of this report is to clarify why the designvaries and to recommend an improved slit design.A research has been done; information was gathered from interviews, but also fromsearching of databases and studies of drawings, reports and documents. The originalpurpose of the slit was to prevent twining around the driveshaft, and prevent dirt fromentering the cooling system.

Studien tar sin utgångspunkt i teorin om mental accounting. Vi behandlar för det första kategoriseringen av tillgångar och utgifter i olika konton i det mentala bokföringssystemet. Konkret undersöks huruvida någon skillnad i vilka inkomster eller tillgångar som används till olika typer av utgifter kan påvisas. Kontona som vid operationaliseringen valdes för att beskriva finansieringen av ett köp var ?regelbunden inkomst?, ?plötslig inkomst?, ?sparade pengar? och ?avbetalning?.

The Swedish energy system will be influenced by many future changes, such as energy and climate policy objectives. The installation of more renewable electricity could increase by using solar energy. Over the recent years, grid-connected photovoltaic (PV) systems have increased dramatically in Sweden, partly due to various support systems and compensation models. These support systems have been designed to make it easy for individuals and businesses to invest in self-generated electricity and thus contribute to the transformation of the energy system.The introduction of a higher proportion of solar energy may in turn affect the Swedish electricity system. This could mean that the electricity companies will be facing a number of changes in the near future.

The environmental work of companies has become an incredibly important factor in achieving reduced levels of environmental pollution. For companies the work on environmental issues began in the 1980s. During this time companies also began to show interest for the personnel, an interest that was shown in the form of attempts to disclose personnel information in economics. Earlier this information was separated from the financial information, despite the fact that the revenues are created by the employees.The purpose of this paper is to examine how well companies with a notification or a permit today account for environmental- and personnel information in their director?s report.

Exotic small animals that are commonly kept as pets include aquarium fish, cage and aviary birds, rodents, rabbits (Oryctolagus cuniculus), reptiles and amphibians. These different kinds of animals, even species within the same class, may differ markedly from each other regarding physiology and requirements. Although these species are common in both Swedish households and in pet trade, many animal keepers have a lack of knowledge about the origin and requirements of their pets. This is a cause of several health problems seen in animals which are held in captivity. In Sweden, the county administrative boards perform all animal welfare controls.

Through participant observation in a local promoter group of hardcore punk shows inGothenburg and qualitative interviews with its members I have investigated links between taste in music, values and social structures in the hardcore punk scene. The theoretical framework of this essay is built upon the concept of subcultural capital, which is adapted from Pierre Bourdieu and developed by Sarah Thornton and Keith Kahn-Harris. The result shows how members among the hardcore punk scene create and preserve distinction towards others, while the distinction becomes important benchmarks for including and excluding practices in the scene..