Purpose: The aim of the thesis is to identify principles of valuation and to reach a solution for how Statens järnvägar can present their leased railroad vehicles in the future.Methodology: The authors have done a case study through a qualitative approach. Interviews have been done with Statens järnvägar, Näringsdepartementet and Riksrevisionen. Annual reports from Banverket and Luftfartsverket have been studied.Theoretical perspectives: The regulations that rule the authorities are a base for the study.Earlier researches done within the subject are presented in this section.Empirical foundation: The empirical foundation of this study consists of primary- and secondary data. The primary data is collected from the interviews that have been done, whilst the secondary data is composed of annual reports, regulations and various other documents.Conclusions: The authors have come to the conclusion that the method of valuation that Statens järnvägar choose, depends a lot on the vehicles hypothetical future. It is difficult to say that only one of the methods would be the correct one..

På senare tid har en kritisk diskussion växt fram kring användandet av budget som styrmedel. Budgeten anses vara tidskonsumerande, resurskrävande och den anses även inte tillhandahålla relevant information, vilket har medfört att det finns företag som avskaffat budgeten som styrmedel. Men hur styrs företag utan budget och är det möjligt att styra ett företag utan budget? Det finns forskare som anser att företag som styrs utan budget får problem med planering, samordning samt styrning av aktiviteter då de saknar ett ramverk. Ahlsell AB är företag som har styrt sin verksamhet utan budget i 17 år.

LRF Konsult AB is a Swedish company with over 135 offices. During the time 2006-01-01 to 2008-06-16, 397 persons were recruited. New people will continue to be employed and because of that a need for consistant information for the recruits has been noted. The essay question is what a handbook should include to guide a newly recruited person. The newly recruited person that is referred to works at LRF Konsult AB with farming companies. The answer to the question is that it depends on the needs the employee has.

AbstractThe rise of globalization has made ??the sustainability aspect emerged as a sign that peoples? actions must change. Tourism is now one of the fastest growing industries in the world that has an impact on people, nature and cultures. The purpose of this study is to gain a better understanding how different tourism actors use and express the concept of sustainable tourism development in the co-operation organization Kiruna Lapland. One of the most visited places in the north of Sweden.

Common wisdom dictates that because payment of dividends decreases funds available for investment, a high payout ratio is to be associated with low earnings growth. This notion has been challenged in recent years by empirical research that has found a positive relationship between payout ratio and future earnings growth, both on the aggregated market level and the company level in different countries. This study investigated the aforementioned relationship on the Swedish market by statistically analyzing future earnings growth as a function of payout ratio on a large sample of publicly listed companies over the period 1980 to 2011. The results are in line with those found in previous research and indicate that companies with high dividend payout ratio tend to experience strong future earnings growth. The results are robust to the presence of mean reversion, the use of an alternative accounting measure of earnings, non-symmetrical earnings growth cycles and alternative practices for dealing with outliers..

Since the beginning of 2007 Stockholm Resilience Centre has produced scientifictransdisciplinary research in the subjects of sustainability and resilience. There is a highambition to communicate the results of the research to key stakeholders. One of the targetgroups is policy makers, because the mission identifies this group as important when reachingfor the main goal (vision) of the research institute. The media of choice is an e-newsletterwith the latest resilience research produced within Stockholm Resilience Centre. It is at thesame time an opportunity to bring forth the organisations objective connected with the vision.The newsletter is studied in the light of marketing communication with the purpose to clarifythe needs of policy makers, examine the limits and possibilities of the media and theorganisational aspects with the intention to give guidelines concerning the development of thenewsletter.

Sustainability and the traffics impact on the environment have become increasingly central within spatial planning. For many years, planning has been focusing on building new roads - this has resulted in increased use of automobiles, which many believe is unsustainable in the longer term. Therefore, authorities at national, regional and local level want to increase the use of alternative transport modes ? such as walking, cycling and traveling by bus.The thesis intends to study if the Municipality of Umeå?s policies for sustainable development have led to an increased use of public transportation. The use of public transport in Umeå is also compared with developments at national level, in order to see if there are differences in the level and trend.

Syftet med denna masteruppsats är att undersöka bostadsområdet Holma, dess förutsättningar och hur det upplevs av befolkning och verksamma i området, samt att analysera och diskutera området utifrån teoretiska resonemang kring plats, urbanitet och grannskap. Vidare är förhoppningen att kunna identifiera resurser för främjandet av gemenskap och hållbar förbättring. Arbetet skrivs utifrån ett socialkonstruktionistiskt perspektiv där en premiss är att människor genom sitt agerande formar mening och att detta agerande i sig påverkas av sociala strukturer. Det empiriska arbetet utgörs av etnografiska studier som analyseras utifrån nämnd teoretisk bas. Studien mynnar ut i resonemang kring vikten av medborgarengagemang och långsiktighet i grundandet av intiativ i grannskapet.

In this thesis a transport system is sought after thatif realised in the city of Uppsala could provide bothwell-being to all its inhabitants and sustainability,here jointly refered to as liveability. It is found thatthe car dominated transport system that is inoperation today provides two fundamental values,namely accessibility in both time and space, whichsets it apart from other transport solutions. Thesetwo values are of immense importance for theliveability in our modern world. On the other handthe car dominated system decreases the liveabilityof Uppsala in several different ways. Some of theseproblems, it is argued, could be solved within thecar system, through the adoption of moreenvironmentally friendly cars etc., but otherproblems are inherent in the car system and willremain no matter what changes are made.

This thesis is about sustainability within chemistry, the so-called, green chemistry. With this work  I seek to combine green chemistry with sustainable  development  and find methods for teaching green chemistry in a laboratory environement.  I have designed  and tested two labs with ingredients of green  chemistry and sustainable development in my study. I wanted to determine if my design model  leads to conception for the students. The students have through forms and interviews declared their perspective on the education and their conception. In a laboratory environment the pros of a laboratory way of work should be recognized.

Den 7 juni 2002 antogs EG-förordningen 1606/2002, vilken innebär en förpliktelse för noterade europeiska företag att fr o m räkenskapsåret 2005 upprätta sin koncernredovisning enligt International Accounting Standards (IAS). Förordningen ger även medlemsstaterna möjligheten att tillåta eller kräva en tillämpning av IAS även i juridisk person, d v s i årsredovisningen. Syftet med uppsatsen är att, med utgångspunkt i sambandet mellan redovisning och beskattning, analysera vilka konsekvenser förordningen kan komma att medföra för företagsbeskattningen i Sverige. För det första diskuteras hur beskattningen kan komma att påverkas om tillämpningen av förordningen begränsas till koncernnivå. För det andra diskuteras förordningens effekter i en situation där den även görs tillämplig i juridisk person, och därmed också direkt påverkar beskattningsunderlaget.

This bachelor's purpose is to examine different types of library work directed at theSwedish national Jewish and Romani minorities. The thesis will begin with accounting for thepolitics of Swedish national minorities and of today?s situation for Jews and Romanis in Sweden.We will, to accomplish this purpose, use a three-piece question formulation regarding therespective works of the libraries, as well as the possible benefits that cooperation betweendifferent libraries could bring. The questions are answered in the analysis of four qualitativeinterviews through a model based on Dorte Skot-Hansen's thoughts on the library's different rolesin different understandings of society. The analysis will lead us to a final discussion, in which wewill present our results: that distinct guidelines regarding the national minorities for the publiclibraries are a necessity for Sweden?s fulfilling of the responsibility towards these groups; thatthere is a need for a coordination of the propositions and conventions regarding the nationalminorities in the shape of a substantial legislation; and that this field in the future needs to bethoroughly observed and examined in order to evaluate how the Swedish public libraries meet the needs of the national minorities..

Managementläran har en lång historia med olika idéer för hur organisationer bäst styrs. Idagens samhälle är hållbarhet en stor trend, alla aktörer måste arbeta för en hållbar utvecklingoch ett resultat av detta är intresset som uppkommit för hur företag kan använda sig avhållbarhet som managementidé. Som en del av samhället måste även landets kommuner tahänsyn till trenden och det är vanligt att offentlig sektor kopierar managementidéer frånprivata sektorn. Med hjälp av en kvalitativ studie var syftet att jämföra managementmodellenutformad av Galpin et al. med delar av Uppsala kommun för att se om modellen, utformad förprivat sektor, har relevans för offentlig sektor.

Examensarbetet behandlar redovisning av klimatpåverkan från indirekta utsläppskällor hos Teracom AB. Fokus ligger på transporter, som innefattar godstransporter, tjänsteresor och personalens pendling till och från jobbet. Metoden som utvecklats är till för att samla in och behandla data som sedan presenteras i ton koldioxidekvivalenter. Varje del av de ingående områdena har beräknats var för sig med hjälp av i mestadels schabloner. Dessa schabloner har baserats på statistik från Teracoms leverantörer för att de ska stämma överens med verksamhetsområdet och de geografiska förutsättningarna.

Climate changes today are mainly caused by anthropogenic activities and the increased emissions of greenhouse gases to the atmosphere and this has raised questions on how to reduce the usage of fossil fuels. Ethanol is a good alternative to conventional gas and has been used in Brazil since the 1970 ?s. In Sweden several newspapers has written about the poor working conditions on many farms thus making the Swedish company SEKAB design a certification for their ethanol to ensure that it can be considered to be a sustainable alternative.Furthermore WWF has developed a certification tool called Bonsucro in cooperation with Coca Cola, Ferrero group, BP and Shell. This is due to the fact that no global certification tool has been available up until now.