Background: In a world that are becoming more and more aware of the climate changes that occur as a consequence of the increasing emissions around the world companies? experience that the opinion blame the internal processors for this. Many companies feel forced to align their strategies to the environmental goals set by the community. Some of the emissions the companies? operations can be linked to business trips and it is therefore interesting to see how these can be reduced by using different performance measures.

Syftet med uppsatsen är att undersöka behovet av extern revidering, bankernas förväntan och revisionsfirmornas förutsättningar att revidera hållbarhetsinformation. Författarna berör även huruvida nationella och internationella påtryckningar har påverkat hållbarhetsredovisningen.Metod som använts är fallstudier med semistrukturerade intervjuer.Fallföretag: Handelsbanken, SEB, Swedbank, Deloitte, KPMG och Öhrlings PricewaterhouseCoopersVår studie visade att hållbarhetsredovisningen idag är försumbar ur ett låneperspektiv. Idag klassas redovisningen som ett komplement till den traditionella årsredovisningen, en viktig förutsättning för att höja dess acceptans är extern revidering. Revisionen skulle underlättas av en harmonisering av redovisningsreglerna, då ett problem idag är att det är stora variationer i företags kriterier och riktlinjer, en harmonisering skulle även leda till ökad jämförbarhet företag emellan. Det första steget mot internationell harmonisering har kommit från EU genom moderniseringsdirektivet.

The aim of the thesis was to investigate energy consumption and carbon dioxide emissions from an advertisement broadcasted on the radio or the television or distributed through press. The object was to calculate the amount of carbon dioxide emissions per individual receiver of an advertisement in Sweden. There was no room for a deeper investigation into editorial work within the framework of the thesis. Consequently, main focus of the radio and television study was on broadcasting itself and the components involved. Focus for the press study was on paper production, printing and distribution. Production and discarding of media equipment was not taken into account.

Our purpose was to examine why and how to start a ?bridge building enterprise? between qualified Chinese human capital and Swedish structure capital. The theoretical framework consists of literature from well renowned authors and is divided into four different parts: Intellectual Capital, Knowledge Management, China & Intercultural understanding. The empirical foundation has been gathered from a great variety of different sources in an attempt to cover the many complex angels in which this subject can be looked upon. Chinese students, managers in international companies with experience from China, Chinese employees in Swedish companies and different people with good knowledge of different areas of China are all among our respondents.In our conclusion we have reached the three following conclusions for why one should start a ?bridge building? enterprise in between qualified Chinese human capital and Swedish structure capital:-To fill future shortage of qualified human capital in Sweden.-To improve communication between Swedish companies and the Chinese market.-To develop qualified Chinese human capital with western standards..

In this study environmental work in the Swedish hotel chain "Scandic" is investigated. Earlier studies point out sustainability and different environmental certificate programs as essential for the housing sector to contribute to sustainable tourism. The purpose and willingness to fulfill such a mission has been investigated by interviewing central actors in the hotel chain. The result shows that there is a desire to be part of environmental certificate programs mainly for the reason to be part of the system and not for the benefit of nature. Sustainable development is understood as being environmentally friendly. Different solutions to adapt and being more environmentally friendly is discussed.

Leadership is about synchronizing people into doing actions together to reach a common goal. To be able to do such thing you have to be a good leader. A mutual feature between good leaders is a good self awareness in order to be able to lead others. By letting others evaluate the features of a leader it can give a good self image of the leaders? leadership.

The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

This EEF-project is a part of a larger project at SLU, Division of Reproduction, Dept of Clinical Science, with the intention of developing and evaluating new methods for the assessment of stallion semen quality. Over the last 10 years there has been an increase in the use of artificial insemination with cooled semen in Swedish horse breeding. At the same time, foaling rates have decreased. This has lead to a need for new and better methods of assessing the quality of stallion semen. This EEF-project was based on an objective method to calculate motility, with QualispermTM, in fresh and cooled stallion semen, and after selection. Today sperm motility evaluation is mainly done subjectively by visual assessment with a light microscope, and the correlation between these motility results and fertility have varied.

Our purpose was to shed light on how parents act in respect of providing alcohol to young people when they ask for a taste of home, or wish to bring alcohol to such a party. We used qualitative interviews and the results show that some of the respondents think that it may be acceptable to provide alcohol, while some do not. The results also show that the respondents think that parents are important as a model for the young. They could not purchase alcohol for the purpose of giving it to the young but only if alcohol is available at home. The reason for this behavior is the parents' assessment that the young person demonstrates a level of maturity for his age that they are presumed to be able to handle a small amount of alcohol.

Den ständiga förändringen i den externa miljön påverkar företagen i hög grad i dagsläget och det är därför av yttersta vikt att de anpassar sina interna resurser så att de kan vara konkurrenskraftiga. Många företag upplever idag ett problem med att hitta ett effektivt verktyg för att styra den interna utvecklingen och att identifiera sin interna kompetens. Syftet med denna uppsats var att öka förståelsen för hur ett företag analyserar den interna kompetens de innehar. För att få en djupare insikt i hur ett identifieringsarbete går till, valde vi att undersöka ett företag med en kvalitativ studie. Vår undersökning visade att den metod som företaget främst använde sig av vid identifieringsarbetet var utvecklingssamtal.

Hudiksvall Municipality will build a new preschool. The goal is that the pre-school should reflect the municipality's environmental goals and meet building regulations. The wall structures that are compared in the report is an insulated wooden frame and a frame of lightweight concrete blocks from H + HWall structures are compared within the areas of U-values, air tightness, thermal storage capacity, fire ratings, moisture, durability, emissions and environment. In these categories the two wall structures will be rated in a scale from 1 to 5 and then the categories are weighted against each other. The weighting is based on Hudiksvall Municipality's assessment of the categories importanse for their final selection.The results of the comparison show that the concrete structure is recommended for the construction of pre-school with 27.55 points against the wooden structures 23.70 points.

The purpose of this thesis is to define and theorise willingness-to-support as a possible measurement of corporate reputation. The knowledge production in this thesis is done through reasoning with companies to gain a deeper understanding of the social world and the respondents? view of their reality. Grounded theory is used as an inspiration for conducting the research. A qualitative method is used in the form of semi-structured interviews with six companies in three different business sectors.

Malmö högskola Lärarutbildningen Skolutveckling och ledarskap Lärarutbildning, 60 p Abstrakt Möllerström, Helen & Nordahl Charlotte. ( 2007). Bedömning, en smaksak! ( Assessment, a matter of taste!) Skolutveckling och ledarskap, Lärarutbildning 60p, Lärarutbildningen, Malmö Högskola. Syftet med vårt arbete har varit att ta reda på hur verksamma pedagoger går till väga vid bedömning och betygssättning. Arbetet ger en inblick hur pedagoger upplever bedömning och betygssättning. Med hjälp av enkäter har vi tagit reda på hur pedagoger upplever teoretisk och praktisk bedömning. Resultatet visar att bedömning tolkas på olika sätt. Genom enkät undersökningen kunde vi se att teoretisk kunskap anses mer konkret att bedöma än praktisk.

Denna uppsats behandlar begreppet ekosystemtjänster och undersöker hur man kan planera för och nyttja de tjänster som ekosystem genererar. Uppsatsen redogör för olika metoder och analyser som syftar till att belysa ekosystemtjänsternas värde i diskussionen om hållbar utveckling. Målet är att undersöka hur ekosystemtjänster kan integreras i den fysiska planeringen. Hur värderas ekosystemtjänster? Vilken potential och vilka begränsningar finns med att använda ekosystemtjänster som verktyg i den fysiska planeringen? Syftet är att öka förståelsen och ge kunskap om ekosystemtjänsternas värde för människans överlevnad och välfärd.

This study explores whether environmental, social and governance (ESG) issues affect the monetary value of a company.The samples used in this study have been taken from the Johannesburg Stock Exchange (JSE) in South Africa. Since 2010, JSE have been categorizing companies using the King Code III criteria to establish a Socially Responsible Investment index (SRI index). Companies that fulfill the required number of criteria are classified as 'best performers' using the SRI index.  In this study the monetary value of a random sample of 'best performers' has been compared to the monetary value of a random sample of companies without an SRI index evaluation.This study found that companies without a SRI index have a higher unique risk, which means a lower stock price with a higher dividend yield. Companies with an SRI index evaluation have a lower unique risk, which means a higher stock price and lower dividend yield. In conclusion, this study shows that SRI adjusted companies have an enhanced monetary value in comparison to non- SRI adjusted companies..