This study is a quantitative study designed to examine whether training in health issues may have contributed to the increase in head managers' psychological capital (PsyCap). Construction consists of the following components: self confidence, hope, optimism and resilience. A high PsyCap considered beneficial in organizational change and steer towards the positive development and helps individuals in stressful situations. The results show an increase of characteristics such as hope and optimism among managers (N = 15) who have undergone training in health issues compared with managers who have not undergone training. However, the tests show no significant difference in head managers' attitudes to health breaks, not the severity of granting health breaks in the groups as a result of training.

Property companies? results are affected by unrealized changes in value of properties. Since market values are never completely reliable there is always a risk with revaluation with property´s value. The fair value is determined only when a sale is completed. The paper studies how well the Swedish listed property companies reported under the accounting standard, IAS 40.

The Swedish stock-market gives investors an opportunity to benefit from the global growth while financing companies invests and contributes to a socio-economic development. Parallel to the ownership of the funds also follows a responsibility as companies in the funds affect society and the environment. The growth of savings in funds, combined with an increased focus on sustainability has developed SRI (socially responsible investment). Therefore it is interesting to examine whether responsibility is an exception, which only concerns SRI-funds or a general principle, which includes the whole Swedish stock-market.The results of the survey makes it clear that all the Swedish major banks actively works to integrate sustainability within the respective bank's business to achieve a more sustainable financial system. Thus concludes the investigation that responsible investments are a general principle on the Swedish mutual stock-market.How responsibility is integrated in fund management differ between the banks.

Pets like dogs and cats have a considerable importance for humans and research demonstrate a variety of positive economic and social effects in society due to our pet companions. The presences of pets are increasing on a global scale with correlation to economic development in low- and middle income countries. For example dogs have doubled in India over a five year period. The feed industry for dogs and cats is also the fastest growing sector in the food industry and certain pets have a significant animal protein intake which, depending on the choice of resources may provide a high ecological footprint. Examples of environmental effects with distribution and manufacturing of pet food are increased greenhouse gas emissions, waste, use of water and energy.

Bakgrund och problem: Dagens företag verkar i en osäker och dynamisk miljö där marknaden ställer allt högre krav på snabba förändringar och anpassningar till kundernas behov. För att möta denna dynamiska omgivning har en rad nya produktionsfilosofier introducerats. En av dessa som fått stor uppmärksamhet och vars användning ökat är lean.Under senare år har det kommit att riktas stark kritik mot tillämpningen av traditionell ekonomistyrning och att denna kan vara skadlig vid tillämpningen vid lean. Andra forskare tar det steget längre och ställer sig frågan om det finns någon plats för ekonomistyrningen vid operationella koncept.Som ett svar på ovanstående kritik introducerades lean accounting, ett ämne som fortfarande är hårt debatterat inom managementlitteraturen. Andra forskare skiljer här på lean accounting och lean control, där lean control fokuserar på output, behavioral samt social control.

Syfte: Syftet i denna studie uppkom ur vårt intresse för nyckeltalsanvändning inom ett relativt nytt område som hållbarhet. Vi läste på om hållbarhetsnyckeltal och ur denna tidigare forskning inom ämnet så blev vårt syfte att skapa en ökad förståelse kring den praktiska användningen samt nyttan med hållbarhetsnyckeltal, med avseende på TBL-modellen.Metod: Studien bygger på en kvalitativ forsningsmetod inom vilken personliga intervjuer har utförts på fem fallföretag. Intervjuerna spelades in och sedan jämfördes samt analyserades resultatet av dessa med det teoretiska ramverket inom studien.           Resultat & slutsats: Studien har visat på vilken praktisk användning samt nytta hållbarhetsnyckeltal har eller skulle kunna ha för företag eller organisationer. Studien har därutöver också visat på att företag och organisationer aktivt talar om hållbarhet samt att hållbarhetsfrågor är integrerade i den dagliga verksamheten..

External shopping malls in the context of urban sprawl have, according too much of the previous research, had a negative connotation when it comes to urban planning and a sustainable society. In recent years, some of this research on the issue has changed course towards that it might be some positive opportunities and elements in this development, given that it follows certain patterns. This latter development is what we have chosen to look deeper into in our study, Sustainable urban sprawl.The shopping mall Allum in Partille center has been the subject of this case study, to explore how people's shopping habits and travels in connection with these purchases has been affected by the establishment of an external shopping mall from a sustainability perspective.The method we used was a questionnaire distributed at workplaces in Partille. The collected data were then analyzed by using some of the dominant urban planning theories, for thus underpin our analysis. We have supplemented the study with a collection of information on existing and planned shopping centers in Gothenburg region.Our study shows that external shopping centers located in already developed areas, with an existing social structure, can help to create a more compact city with fewer and shorter shopping trips, and more sustainable transport choices when purchasing goods and services..

One key factor in silviculture today is sustainability. In order to achieve sustainability it may be important to restore lost nutrients to the forest after clearcutting. In order to calculate the removal, you need to know how much of different elements you will find in different tree compartments. The aim of this study was to investigate if the concentration of elements in different tree compartments of spruce (Picea abies (L.) Karst) were related to the moisture conditions of the site. Five plots at Risfallet (60º 21´ N, 16º 13´ E), was placed along a moisture gradient in a 40- year spruce stand.

Ångest är ett relativt vanligt förekommande psykiatriskt problem hos skolbarn, framförallt flickor. Obehandlad kan den fungera som brygga till annan psykopatologi. I barndomen fungerar föräldrar som viktig bas för inlärning. Förälderns grad av omsorg och överbeskydd anses kunna bidra till utvecklande och vidmakthållande av ångest. Genom reciprocitet påverkar även barnet föräldrarna.

The transport sector is one of the biggest pollutants in the European Union. In relation to transport policies and environmental policies, intermodal transportation solutions are of high relevance to establish a sustainable transport sector for the future. Intermodality which is defined as smooth transition between transport modes is a key figure for how modal shares are divided between the modes of transportation. The aim of this bachelor?s thesis is to examine the research gap whether policies intended for a specific transport mode affects each other in relation to EU policies intended for intermodality.

The focus of this essay is set on a number of processes that affect the challenges of the tourist trade, to be more precise ? an analysis of the attitudes towards tourism and sustainability within this line of business ? from an ethical and moral as well as social view. These issues are examined with reference to the concept of CSR (Corporate Social Responsibility). Thus, acquaintance with theories of social constructivism, post colonialism, globalisation and global civil society is essential in order to understand the analysed material. The essay is mainly based on the outcome of qualitative interviews with various kinds of persons working with CSR related questions.

Uppsatsen behandlar problematiken kring implementering av personalekonomisk redovisning, i form av hälsobokslut..

The purpose of this literature study was to investigate the possibilities to improve longevity and stayability of beef cattle with breeding. The breeding goal for beef breeds is to produce animals with high capacity for growth and good feed efficiency. Longevity and sustainability are two important features to include in the breeding goal. If longevity is increased each cow can produce more calves and the number of female calves used for recruitment can be reduced and only the best heifers need to be selected for breeding. The benefits of longer life is that it lowers the costs of recruitment animals, it increases the number of young animals that become available for slaughter, and it increases the proportion of high producing animals in the herds.

The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

I Sverige infördes år 2005 nya regler för redovisningen i börsnoterade företag. Från och med den 1 januari blev dessa företag enligt lag tvingade att följa det regelverk som International Accounting Standards Board författar. Dessa standarder blev då gällande i hela EU.I vår uppsats inriktar vi oss på en av dessa standarder och dess amerikanska motsvarighet, nämligen IAS 38 som behandlar redovisning av immateriella tillgångar. Vi fokuserar på den typ av immateriell tillgång som uppstår genom forskning och utveckling. Den amerikanska motsvarigheten till denna standard heter FAS 2.International Accounting Standards Board är ett av två ledande organ som på ett internationellt plan definierar hur redovisningen ska se ut.