We investigate if the size of goodwill compared to total assets has any effect on the shareholders return on companies listed on the Swedish Stock market. We put up two different hypotheses with a foundation from previous research and later dismiss one of them. Our evidence does not show any indicators that the size of goodwill have an effect on the shareholders return, which brings us to believe that there, from a share holders point of view, isn?t any need for concern regarding the standards about accounting for goodwill as stated by IFRS. .

I denna uppsats om visuell kommunikation kommer olika teorier att tas upp, vi har genomfört intervjuer med kunder, gjort observationer i butiker och sammanställt fakta för att ta reda på hur en förbättrad visuell kommunikation av de miljövänliga plaggen kan påverka konsumenter att handla mer miljövänligt. Engelsk titel: Visual communication- sales promotion of eco-friendly garments in storesEngelska nyckelord: Visual communication, Sustainability, Environmental clothing, Consumer behaviorSammanfattning på engelska:.

This thesis is about catastrophe tourism and the sustainability of the tourism in an environmental perspective. The purpose is to see if there is any interest for that kind of tourism and to see if the people who have an interest or curiosity of it thinks about the environment when they are traveling. A quantitative survey was made on the internet and people on Facebook, Resedagboken.se and Reseforum.se had the chance to answer it. There is an interest of catastrophe tourism and a few have been to catastrophe sites or would like to visit. The conclusion of the thesis is that there is a possibility of a sustainable catastrophe tourism because most of those who answered that they had or wanted to visit a catastrophe site also thought about the environment and cleaning up after themselves..

Syftet med vår uppsats är att identifiera funktioner som är viktiga i ett hållbart grönområde och att med hjälp av dessa ta fram en bedömningsmall för hållbara grönområden. Som en andra del i uppsatsens syfte har vi tillämpat vår framtagna mall praktiskt på ett par grönområden i Malmö för att se hur dessa ser ut i förhållande till mallen. Genom en direktobservation har vi bedömt parkerna i förhållande till bedömningsmallen. Resultatet visar att parkerna är socialt hållbara men att de ekologiska och de stadsmiljömässiga aspekterna kunde förbättras..

To be a part of the future we have to make a profit, one way to improve the profit margin is by reducing the fixed costs. This paper discusses the financial results of equipment cooperatives in crop production. Through a case study of three farms in Södermanland, we have an example of how it can look today and how it could look tomorrow. The three farms are crop-producing farms with slightly different orientation. Jursta Gård, 155 hectares, and Djursnäs Säteri, 215 hectares, have grains crop and oilseed crops as the main crops, and Nibble Gård, 340 hectares, mostly have pasturelands and some grain crops.

This study aims to examine the effect the evaluation system used by the Stockholm County Council, has on how the healthcare providers themselves conduct the evaluation regarding their own operations. This is done through a qualitative case study of the evaluation systems of the Stockholm County Council and of four primary healthcare producers concerning one primary healthcare contract. The evaluation systems were analysed using Merchant and Ver der Stede's (2007) framework for different types of control. In order to give a more detailed picture this framework was complemented with different types of performance measurement. The evaluation that the Stockholm County Council conducts was found to have little influence on the providers own evaluation with the exception of the quality indicators that are rewarded with a monetary bonus..

According to the Water Framework Directive of the European Union, macrophytes should be used as indicators in the ecological and environmental monitoring of lakes. In the member state Sweden the Environmental Protection Agency has elaborated assessment criteria for determining lake status based on macrophytes. The main focus of this thesis is to evaluate the efficiency of the assessment criteria for macrophytes. In addition the concordance between the ecological status classes of the four quality factors included was analysed.The assessment criteria for macrophytes are based on the total phosphorus preference of the respective species. The focus is thus mainly on the nutrient level of the investigated lakes and the environmental problem monitored is eutrophication.

IN THIS THESIS WE EXAMINE LEAN IN HEALTHCARE, IN PARTICULAR WE LOOK AT THE PERCEIVED CHANGES BY THE PEOPLE WORKING IN THE PROCESS AS WELL AS THE ONES WORKING WITH MORE ADMINISTRATIVE TASKS. WE ALSO ASK OURSELVES IF THESE CHANGES ARE SUSTAINABLE. OUR STUDY IS DONE ON THREE CLINICS (LOCATED IN SÖDERTÄLJE, LANDSKRONA AND MALMÖ). THE STUDY IS PERFORMED THROUGH DEEP-INTERVIEWS WITH A FEW KEY PEOPLE IN THE DIFFERENT CLINICS. FURTHER A SURVEY IS SUBMITTED TO EACH OF THE THREE CLINICS TO GET A BROADER INSIGHT OF THE PERSONNEL'S VIEW ON THE CHANGES.

This paper examines how debt cancellation, given under the HIPC-initiative, has affected corruption over the period 2000-2006. The examination is foremost interesting due to earlier research showing that high corruption leads to unequal distribution of economic resources. This, combined with the objective of the HIPC initiative to reduce poverty, indicates that combating corruption must be successful in order to fulfill the goals of the initiative. A linear regression shows that countries that have benefited from the HIPC-initiative indeed have a lower corruption than other countries. A panel-data analysis shows on the other hand that no effect on corruption due to debt cancellation or reforms undertaken in the program can be confirmed..

This study analyzes how the Swedish climate policy has changed during the years 1990-2008. Thisis done through a comparative analysis of three climate bills that were developed during this period.With a constructivist approach, and theories about discursive indicators and discursive fields,discursive changes in the bills' content are identified. The results show that changes have occurredin how the problem is described, how the issue is framed, which problem solutions that areadvocated, which legitimizing arguments and key concepts that are used and the extent of theknowledge that the bills are based upon. The conclusions drawn from the results describe adiscursive change between the bills in the form of a shift from a discourse that in a greater extentadvocates active policy responses, based on ethical arguments about fairness towards othercountries and caution towards the environment, to a discourse that more often favor market actionsbased on arguments about the economic viability of Sweden..

The purpose of this thesis is to identify and define Key Perfomance Indicators (KPIs) and value adding services which are used to describe the quality of Forias logistics services from different aspects. The KPIs should be attractive to both Foria and their customers, with the aim to strengthen the interaction between both parties.The basis for this work is a research in which a literature review and a survey of the market for Swedish logistic service providers were carried out. An analysis of the present situation of Foria was carried out, where a number of people in the company were interviewed. These elements were used together with definitions of KPIs to perform the analysis of the work.The result of the work is ten KPIs that have been created and developed for Foria and which are considered to be attractive to both Foria and the selected customers. The KPIs are: · ECO-driving (binary) ? the company has ECO-driving-educated drivers· ECO-driving (comparison figure) ? all drivers individual driving and its resulting exhaust emissions are compared· The environmental impact ? a total of exhaust emissions from all vehicles belonging to a single business, measured in tonne-kilometres· Complete order ? portion of fields with accurate information (in an order), with the possibility of error categorization· Delivery reliability ? time difference between expected and actual delivery, average for all orders· On-time ? the number of days and hours of difference between the expected and the actual time, for all activities of the order· On-time (activity) ? the number of hours and minutes of difference between the expected and the actual time, for each individual activity of the order· Divergence ? a categorization of all causes of divergence and its responsible department· Level of integration ? the level of cooperation between the logistic service provider and the customer· Customer satisfaction ? how well an order will meet the expectations of the customer The KPIs are described in detail with definitions, how they can be used and what is required to implement them in the service process of Foria.

How the renovation of the vast Swedish existing building stock with renovation needs will be performed is considered as decisive in order to achieve the target set by the Swedish government of reducing the energy use by 20 percent by 2020. Consequently, the challenge of the building sector consists in reducing the energy use in the existing building stock but at the same time ensuring that the indoor environmental quality is improved and the cultural values are maintained.So far, there have been a few renovation projects which strongly have reduced the energy use and at the same time have taken into account the environmental aspects and the cultural values. The main reasons are that there have been few incentives and a lack of routines in order to steer efficiently a ?sustainable renovation?.The participants in a Nordic project on sustainable renovation thought that it would be a strong advantage to link the concept of sustainable renovation to the Miljöbyggnad certification system. Indeed it is trusted by the Swedish building and construction sectors and can provide sustainability targets in order to steer renovation processes.The objective of the master thesis is to show how the Miljöbyggnad certification system could be integrated in practice in the renovation process of Riksbyggen, an organization which administers housing associations (Bostadsrättsföreningar) and build houses.

CEEQUAL är ett klassningssystem utvecklad av ICE, den brittiska Institutionen för Civilingenjörer, för att bättra på anläggningsbranschens sociala, ekonomiska och miljömässiga hållbarhetsarbete. Systemet utvecklades år 2003 och användes fram till år 2011 endast i Storbritannien och Irland. År 2011 utvecklades en internationell version för organisationer som är intresserade av att certifiera projekt i andra delar av världen.Syftet med rapporten är att utvärdera konsekvenser för ett projekt som skall miljöcertifieras. Detta sker med hjälp av tre fallstudier från Skanska Sverige AB:Projekt Skarplöt, exploatering av en åkermark i Västerhaninge.Projekt Folkparksvägen, ombyggnation av en 1500 meter vägsträcka.Projekt Tyresövägen-Simvägen, en avsmalning av Tyresövägen från  motorvägsstandard till stadsväg.          Målet med rapporten är att:Identifiera förbättringsåtgärder för att främja hållbarhet och resurseffektivitet i produktion.Uppskatta vilka resurser förbättringsåtgärderna för certifiering kräver.Resultat från fallstudierna visar att Skanska har väl inarbetade rutiner i företagets ledningssystem, dock finns det förbättringspotential som kan uppnås med integrering av CEEQUALs krav i dagens arbetssätt.Merkostnaden av förbättringsåtgärderna består mestadels av tjänstemannatid för ett utökat samhällsengagemang, planering och bevakning av åtgärder som främjar hållbarhet samt insamling av bevismaterial för certifiering.

Vikaholm är en fantastiskt trevlig plats med många fina natur-, kultur-, och rekreationsvärden. Platsen gränsar till stadsdelen Teleborg i södra Växjö. Examensarbetet beskriver hur det är möjligt att inrätta bostadsbebyggelse i ett sådant område utan att förstöra dess stora värden. Arbetets intention är istället att bostäderna skall integreras i platsens stora värden och därmed göra platsen mer tillgänglig för flera av stadens invånare..

In this study we have examined the possible quality standards and methods for applications with service workshops in the forest industry. The purpose of the methods presented here was to start the work of standarardising the maintenance service in the industry and be of use for service providers in their quality effort.The methods we used to accomplish the study were interviews and field visits together with a comprehensive literature research. Our results are presented in the form of four solution proposals: a standard based on existing SIS standards for terminology and key indicators, checklists that are filled in by mechanics with customer participation, the construction of a instructions database, and the implementation of the method 5s.We believe our suggestions can help the service providers in the four problem areas that we have identified: long term strategy, documentation, recruitment of competent technicians, and standard procedures in their operations. These improvements will be beneficial for both the service provider and the customer..