Background and problem discussion: Sustainability reporting has recently risen in importance and a rising number of companies choose to issue voluntary stand-alone sustainability reports. Their non-regulated nature increases the opportunity for management to angle the information in these disclosures to their own advantage. Lately the focus has shifted from examining what kind of information is provided in environmental disclosures, to analyzing how the information is presented.Purpose: The purpose is to examine if managers in the energy sector use optimistic tone when issuing sustainability reports. The aim is to find out if the tone applied in environmental disclosures is in congruence with either the environmental or economic performance or if an excessively positive tone is being used to mislead readers.Limitations: This study is limited to information found in environmental disclosures from private companies in the energy sector, issued in 2012 or 2013. Environmental performance is defined as the amount of CO2e emissions and economic performance refers to annual company revenues.Methodology: The quantification of optimistic tone is conducted using a content analysis, relying on a pre-specified wordlist and a pilot study.

The following essay examines the conditions of whether a child perspective is recognised in the second authority of the new Swedish asylum process, the Migration Court of Law and inquire into the viewpoint of these decision makers as to what a child perspective in this context represents.The method used was a qualitative study that contained interviews with eight respondents, divided into four judges and four jurors. The material gained from the respondents was then analysed by using theories regarding a child perspective and theories that deal with interpretation of a text, ethics and court sociology.A few conditions of whether a child perspective is recognised has been revealed and we also found that the child perspective in theory is a wide perspective, that includes many aspects of how a child is recognised. In practice, however, the child perspective can be divided into two separate perspectives where one of them involves an adults view of a child?s perspective, and the other involves the perspective of a child, the child?s own view of its existence and perceived reality..

Abstract Back ground: Home based care is a meaningful activity giving patients and their families a chance to live their lives as close to normal as possible. Advanced palliative care is today provided at home, although geography does play a role in shaping that care. A rural setting can mean that conditions for such care differ from those in urban areas.Purpose: To describe the experiences of district nurses in palliative home care settings in a rural community.Method: Semi structured interviews with seven district nurses. The interviews were recorded digitally and transcribed in a precise fashion. A method of qualitative analysis of the contents, inspired by Burnard, was used to analyze the material.Results: Palliative care places high demands on the competency and experience of district nurses.

The use of temporary workers gives companies the opportunity to be flexible, by avoiding hiring and dismissing workers because of economic conditions and trends in demand. The management control in use at the company has the purpose of influencing employees? behaviour to act in the company?s best interest and towards its goals. The management control should also influence the behaviour of the temporary worker. The companies have to create motivation and commitment among the temporary workers although they are employed by a staffing agency.

The work presented here aims to give the owners ofChâteau du Grand Val, Roland and Marie Nilssond?Aubigné an integrated creative forest management planin which their goals with the property is heeded, andwhere the plan is so clear that they can follow it withoutmuch difficulty.This work has come about through the normal processesof forest management plans, landscape architecturalproposals as well as through field trips, field andliterature studies, and our combined experience fromour studies. The study visits, both on location in Brittany,France, but also in other places, as for instance Högestad,has provided the background information that formedthe basis of our analysis and the proposal that is derived thereof. Some suggestions, which we consider importantto the overall impression of the property, is provided amore focused and detailed solution, while other parts,which are important but can either benefit from havingdynamics in the design process or will be adapted toadjacent sites, are developed using a more generalapproach. In some cases several possible developmentprinciples are presented.The proposal presents a detailed plan for themanagement of the forest from the experience, wildlifeand forestry economic standpoint.

Since 1983 Sweden has a general audit obligation for joint-stock companies. At this moment the Government has issued an investigation concerning the subject. The purpose of this paper is to examine what effects an abolition of the audit obligation for small joint-stock companies can have on the Swedish tax department regarding economic crime. An angel on the report is to examine how the tax department uses adverse auditor?s reports.

The starting point of this study is theories of European integration, which are used to formulate different scenarios about the future of the European Union. This is made in regards to the eurocrisis which has intensified the discussion about how to change the construction of the euro to overcome the economic difficulties that has arisen. In this study, four different scenarios are presented: "An updated Europe", "A new Europe", "The death of the euro" and "Goodbye Greece". The first two scenarios takes its starting point in the neofunctionalist theory of European integration and describes how the EU might increase its level of integration in different ways. We can either see a development where the EU tries to improve the implementation of the rules that are meant to coordinate the member states? economic policy, or we might encounter a more advanced integration where fiscal policy competences are transferred to the EU-level.The latter scenarios, however, takes another theory in to account, liberal intergovernmentalism, and describes how the eurozone might be fragmented in different ways due to conflicts of interest between lenders and countries that has to receive loan-packages.

Proliferative enteropathy is a group of disease conditions in pigs where the disease may vary from subclinical to critical with bloody loose feces. The etiological agent is the obligate intracellular bacteria Lawsonia intracellularis. L. intracellularis infects enterocytes from jejunum to colon. The bacteria is taken into cells and start to replicate and cause a massive proliferation of immature enterocytes.

Social inequality, economic imbalances and greenhouse gas emissions are some of the greatest risks threatening society today. Society has become more aware of these risks and has started to demand firms to take more responsibility. During the last 30 years firms and mainly large firms has chosen to work with something called CSR. CSR stands for Corporate Social Responsibility which is the work firms engage with to take responsibility for environment and society as a whole. Scientists and business people has taken two sides towards CSR, one side argues that CSR cost more than it tastes and the other side argues that firms which engage with CSR will gain economic benefits.

Urbanization and the flight of the creative class drains the countryside when it comes to creativity and talent. Especially the young leave sleepy societies. Richard Florida claims that the city attracts the creative class and enables for economic growth to flourish. Robert Putnam adds to the picture by saying social capital might be equally effective as nourishment for growth. In Uddebo, a rural village in the south of Sweden one combines the two creating a vivid society where creativity flies high and ideas fertilize each other?s.

The study aims to investigate the feasibility of small-scale electricity production with solar electricity systems, also known as PV (photovoltaic) systems, in Australia. Due to the global warming, sustainable energy has in recent years become an increasingly important issue, both internationally and in Australia. With one of the largest dependencies on fossil energy sources in the world, the country's abundant solar radiation is a possible solution to this issue.Both the technical and the economic feasibility of small-scale PV systems were investigated. On the technological side, the electricity generation, distribution and consumption systems were studied. On the economical side, the parameters that drive the profitability of a PV investment were investigated.

Uppsatsen syftar till att belysa det allmänna pensionssystemets ekonomiska incitament till förlängt arbetskraftsdeltagande. Vidare undersöks huruvida pensionssystemet är försäkringsmässigt. För att synliggöra de ekonomiska incitamenten görs en jämförelse med det gamla pensionssystemet. Det allmänna pensionssystemets ekonomiska incitament belyses med följande ekonomiska mått: pensionsförmögenhet, förmånsvärde, toppvärde och ersättningskvot. Valet mellan pension och ökat konsumtionsutrymme åskådliggörs i en nyttofunktionsmodell.

In this thesis, two studies with different drills were included. In one of the studies two drills were compared: Väderstad Rapid and Väderstad Spirit. In the other study various drills for direct drilling were compared. The study with Rapid and Spirit was placed in two locations with different autumn tillage; one on ploughed land in Uppsala and one on cultivated land in Västerås, both with relatively high clay content. Rapid drills have a single disc coulter, while the Spirit drills have a double disc coulter. Various aspects were compared such as aggregate distribution, seed placement, emergence, crop yield and economic outcome.

As of 2013, around 51 million people were living on the run, classified as refugees. One of the reasons the number has increased so much during the last years can be explained by the war in Syria. The aim of following study is to evaluate the impact the Syrian refugee flow has had on the Turkish society up until today, seeing the consequences of economic, political and social impact made on the Turkish society. Due to these chosen aspects the study will be concentrated only on the changes in the Turkish society brought about accordance with economic, political and social effects. What is desirable is to achieve greater understanding of the positive and negative aspects of refugee flows on host countries.

Purpose: The primary aim of the study was to analyse and discuss how employees with a secondary nursing education describe their occupational character whilst working as well as the conditions for caring acts in a changing progress towards professionalism.Questions: What are the conditions to provide a high standard of care in this changing progress? What influence does it have on the occupational character ?Method: Critical case study and focus groupsConclusion: One of the central findings of the field study was the identification of two occupational identities; traditional and pedagogical orientated. These two occupational character traits are connected with different types of occupational competence and demands different theoretical knowledge. They also have different regards concerning the new title; social omsorgsassistent. A conclusion of the study is that a professional project of a non-specific nature is unable to stress the different levels of knowledge and competence that occupational identities have when one seeking professionalism..