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1419 Uppsatser om Sustainability reports - Sida 13 av 95

We make a living by what we get, but we make life by what we give : En studie om vad som driver mikrorosterier till att arbeta med CSR

Background: Corporate Social Responsibility (CSR) is a term that has become increasingly prominent in the corporate world. As the awareness of responsibly produced products is growing among both companies and consumers, it has become increasingly important for companies to get involved in sustainability issues. There may be several reasons why companies choose to integrate CSR in their business, where one reason may be related to company size. In the business category of micro, there is currently no widespread research, which makes this company size interesting to study. The choice of industry was made because coffee is one of the world's most important merchandise, and the coffee industry has come a long way with integrating CSR in comparision to many other industries.Purpose and research question: The purpose of this study is to create a deeper understanding of why coffee roasters in the business category of micro enterprises choose to incorporate CSR in their businesses.

Ett dedikert sportprodukt till klatring for mennesker med amputert arm

The purpose of this study is to facilitate sustainable building by the use of BIM. The goal is to determine which aspects of sustainable building, which can be analyzed mainly with BIM tools, but also other aids.The study is based on literature studies and interviews. The literature review examines aspects important for sustainable building by studying environmental certification systems applicable in Sweden, as well as the BIM tools available on the market to analyze these aspects. The literature also includes the concepts of BIM and sustainability in order to provide a clearer view of its meaning. The interviews have brought the study's overall understanding of the industry and guidance on the subject.The results are presented in a table, where the aspects relevant to sustainable building are listed.

UPPFATTNINGAR AV ETT NYTT RYSSLAND?V?RNKRAFT ELLER STRATEGISK TIMEOUT? Inverkan av Rysslandsuppfattning p? svensk-finsk nedrustning 1995?2009

This study investigates Swedish and Finnish official perception of Russia following the Cold War. This is aimed at categorizing changes in perception of Russia over time and assessing the impact of perception on defense policy. The study uses a comparative method where the contents of three foreign policy reports of Sweden and Finland respectively are analyzed according to dimensions based in image theory. Results show that Swedish and Finnish perceptions of Russia are overall similar between the reports being compared, except for Finnish perception of Russian relative power being significantly greater. Changes in Swedish and Finnish official perception do not clearly correlate with changes in defense policy.

3D-modellen som kommunikationsverktyg

If one looks at physical planning in Sweden today one can see that while talking about densification of existing development, reduced emissions and careful use of important land, urban sprawl is a fact with development of sheer residential districts in the urban edges and shopping malls in each and every municipality. As sustainable development is an essential goal for physical planning to strive towards, it is worth questioning if the direction of today?s planning will lead to the goal. A sustainable development can be seen as an obvious to goal aim at. In reality the aim means a hard and complex work.

Möjlig bronsåldersboplats? : en undersökning av platser från bronsåldern på Gotland

There are none known Bronze Age settlement on Gotland, although there are severalexcavation reports that mention that they have found a probable Bronze Age settlement. In the excavation that have been done in the study areas, there are Bronze Age dated hearths, cooking pits and post holes. These study areas have been investigated if they might be possible Bronze Age settlements. This paper discusses about the criteria of settlements and also investigate if the study areas meet those criterias. There are many different criteria for settlement but only the criteria of FMIS are used in the study.

Rätt till sjukersättning : en praxisstudie om orsaker till skillnader i bedömningar vid förvaltningsrätterna

Since the nineties the words customer, effectiveness and quality have become part of everyday school life. Municipalities? makes regular customer surveys to measure both independent schools as municipal schools ' quality. A common method for customer research and background studies is that parents and students are asked to respond to simple Web-based surveys. Customer satisfaction and/or customer dissatisfaction options are presented in tabular form, based on the percentage that expresses a particular position within a query.

En jämförande studie kring några av dagens produkter inom Store and Forward och Live

SVT is Sweden?s largest TV-network and broadcasts more then 22 000 hours of TV each year. SVT is a public service company where the basic idea is to reflect the world from different perspectives and news is very important for providing neutral and versatile information in a variety of areas. An important part of the flow of information is to continuously receive reports from all corners of the world around the clock. This places very high demands on the technology used and it is important that it function and develops to meet current and future growing needs.

Hållbara transporter i Hemavan Tärnaby och Åre : En innehållsanalys av 13 Svenska turistaktörers hemsidor

Transport is an important aspect to take account in efforts to achieve sustainable tourism development. If we do not change our behavior regarding travel, the consequences will be significant for the environment. This study examines the various transport operators on the two Swedish ski resorts if their websites and marketing are different from each other in the mode selection. The destinations are Åre and Hemavan Tärnaby. They studied modes are two Swedish airlines, two train companies, three bus companies and three taxi companies.These corporate websites are studied with a content analysis in which the results of the keywords that have been developed are scored according to different categories.

VD:s ord i förändring : En studie om förändringar av VD:s ord i årsredovisningar före och efterfinanskrisen 2008

Annual reports are by many considered to be companies primary way to inform their world where the CEO's words are read most carefully by shareholders. The purpose of this paper is to examine the design of the CEO's words in annual reports in light of the financial crisis in 2008. The study seeking explanations for change, similarities and differences in the various texts based on three themes which are results, future and confidence. In this qualitative study five CEO's words are explored by means of a discourse analysis, all from large Swedish industrial companies listed on the Stockholm Stock Exchange. Some of the results shown is that the CEO tends to talk about the company's results in a self-serving manner and CEO speaks more aboutm the results before than after the crisis.

Pedagogers syn på bildskapande i förskolan : Lärande och utveckling i samband med bildskapande

Annual reports are by many considered to be companies primary way to inform their world where the CEO's words are read most carefully by shareholders. The purpose of this paper is to examine the design of the CEO's words in annual reports in light of the financial crisis in 2008. The study seeking explanations for change, similarities and differences in the various texts based on three themes which are results, future and confidence. In this qualitative study five CEO's words are explored by means of a discourse analysis, all from large Swedish industrial companies listed on the Stockholm Stock Exchange. Some of the results shown is that the CEO tends to talk about the company's results in a self-serving manner and CEO speaks more aboutm the results before than after the crisis.

Alternativ till fiskbaserat foder till karnivora fiskar

If one looks at physical planning in Sweden today one can see that while talking about densification of existing development, reduced emissions and careful use of important land, urban sprawl is a fact with development of sheer residential districts in the urban edges and shopping malls in each and every municipality. As sustainable development is an essential goal for physical planning to strive towards, it is worth questioning if the direction of today?s planning will lead to the goal. A sustainable development can be seen as an obvious to goal aim at. In reality the aim means a hard and complex work.

Redovisning av jämställdhet i större svenska revisionsbyråers års- och hållbarhetsredovisningar

Bakgrund och problem: Jämställdhet är ett aktuellt ämne som diskuteras bland både forskare och medier. Revisionsbranschen anses som en jämställd bransch samtidigt som undersökningar visar att kvinnor i de större företagen inte uppfattar den så jämställd som den genom könsfördelningen verkar vara. Forskare menar att det är viktigt att följa hur information om kvinnor och män redovisas i företags års- och hållbarhetsredovisningar för att se hur uppfattningar förändras över tid. Studier har genomförts i syfte att se hur företag redovisar sociala faktorer, såsom jämställdhet, men dessa finnes underrepresenterade i Sverige vilket leder fram till studiens problemformulering: Vad redovisar större svenska revisionsbyråer om jämställdhet i sina års- och hållbarhetsredovisningar och hur har denna redovisning förändrats från räkenskapsår 2007/2008 till och med räkenskapsår 2011/2012? Syfte: Syftet med studien är att identifiera och beskriva vad större revisionsbyråer i Sverige redovisar om jämställdhet i sina års- och hållbarhetsredovisningar för att få bättre insikt i denna redovisning.

Att främja social hållbarhet i gröna miljöer : En fallstudie av ett projekt i Upplands Väsby

AbstractIn my study I have investigated how a constructed outdoor green environment can beused, managed and how it works. The study also investigates the concept of socialsustainability, where, for example, civil dialogue is a method to promote this. Thisinvestigation mainly gives account for the inhabitants viewpoint but also a gardenersperspective. The study focuses on the planning process of the study object, what theoutcome has been and how the users of the green environment, think about the result. Inthe process there has been a strong concern of involving the residents and others usingthe area.

IFRS : Hur har de svenska företagen redovisat övergången?

Background: The last few years a globalization of the capital market has occurred. This have led to that it is more important for the companies that their financial information can be compared with other companies in order to compete on same grounds. In order to fa-cilitate for the companies within EU to compete with other companies and in order to strive for an internal market EU decided that IFRS should be used by all listed companies within the union.Problem: In 2006 the first financial reports according to IFRS will be published, and then it will be interesting to investigate how the companies have chosen to communicate the transition to its stakeholders. According to IFRS some information is compulsive but the companies have chosen to disclose voluntary information to a different degree.Purpose: The purpose of this study is to describe to what extent the Swedish listed com-panies have reported the transition to IFRS in their consolidated financial statements.Method: In this essay a quantitative method have been chosen in order to find general re-lations. The data collection is done with help of an evaluation model that have been devel-oped for this study.

Strategies for Goodwill Allocation

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

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