The aim of the study was to analyse relations between the school and the surrounding world and how these relations affects the schools? work for sustainable development. This was mainly an interview study but teachers? self-valuations have also been used. Totally six teachers at two primary schools has been interwied.

This master thesis, which has been carried out in collaboration with Fairtrade,investigates how sustainable development can be integrated in the mathematicaldiscipline in the Swedish upper secondary school. The study includedfindings on design and disposition, with sustainability themes relatedto Fairtrade. This since Fairtrade is going to use the study as a basis forthe development of an educational material. The results of the study areof interest to teachers and organizations that want to develop educationalmaterial that integrate sustainable development in mathematics education.The main focus of the study has been the teachers? preferences on dispositionand design.Semi-structured interviews were conducted with seven mathematics teachersin the Stockholm area.

Kandidatuppsats i kulturgeografi och geografi med kulturgeografisk inriktning.

The objectives of this research were to determine whether the natural rattan resources in Sulawesi, Indonesia can cope with the strongly increased harvesting pressure that has occurred over the last centuries. I was furthermore looking for patterns in the rattan population dynamics that might give a hint on how the harvesting system could be improved to ensure a maximum sustainable yield. To answer these questions, I developed an individual-based model to analyse the dynamics of rattan growth in connection with rattan harvests by locals to identify sustainable levels of rattan harvests around villages in Sulawesi, Indonesia. Scenarios with different harvesting intensities were run to compare the change in harvest amount. For a given harvesting pressure, scenarios with a high number of harvesters and a low harvesting frequency had the same effect as scenarios with high harvesting frequencies and a low number of harvesters.

The major environmental problems that we have today are frequently mentioned in the media today. One example is the ongoing debate regarding global warming and its causes and consequences. There are also several other problems in our society such as segregation and social tensions. Most agree that we must do something to solve these problems and that we must try to achieve a sustainable development for the entire planet. But how should it actually be done and what trade-offs, compromises, sacrifices and changes must be made?The purpose of this paper is to examine how these issues are being dealt with in Swedish city planning.

ABSTRACTThis pilot study examines the knowledge about tree root systems amongst five treeplanting professionals. The aim is to find out the professionals? collective knowledge ofthe nature of root systems of various trees used in green areas. Furthermore; to explorehow the professionals adapt landscaped green areas to the tree root properties in asustainable manner. Questions: Which tree species have special root properties toconsider and how do the professionals utilize this knowledge? And: How do theprofessionals in general adjust planting according to the root systems of trees in areas tocreate sustainable green environments?Interviews with the professionals were performed.

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.

This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.

Bakgrund och problem: Enligt IFRS Föreställningsram är Årsredovisningens huvudsakliga intressentinvesterare. För att attrahera riskkapital från investerare är det angeläget att bolagets finansiellaställning är god. Detta kan skapa incitament för bolaget att anpassa sin finansiella ställning för attmöta investerares krav. För att uppnå detta kan bolag använda sig av olika redovisningstekniskametoder, beroende på hur årsredovisningen skall framställas. Merparten av dessa metoder, vilkasyftar till att framställa den ekonomiska ställningen som bättre än verkligheten, går underbenämningen Designad redovisning, där Big Bath Accounting ingår som en del.Syfte: Studiens syfte är att undersöka om det finns statistiska belägg för tillämpning av den teoretiskadefinitionen av strategin Big Bath Accounting på NASDAQ OMX Stockholmsbörsens Large Cap.Avgränsningar: Studien avgränsar sig till att undersöka företag, som per 2009-04-01 fanns noteradepå NASDAQ OMX Stockholmsbörsens Large Cap.

Background: At the turn of the year 2004/2005, IAS 19 replaced Tryggandelagen (TrL) and RR 29 as the accounting standard in Swedish concerns. This introduction was associated with a certain apprehension for the possible changes in the companies? pension liabilities and equity.Purpose: To illustrate the difficulties of the introduction of IAS 19 by observing how it differs from TrL, and what kind of problems these differences can cause.Procedure: Individuals who are well up in, and work with pension liabilities have been interviewed. After this follows an example of the calculated pension liability of a company, to illustrate the differences between the calculations according to TrL and IAS 19. To conclude the chapter, a comparison between a number of companies from the Stockholm stock exchange is made to establish their various actuarial assumptions.Method: The essay mainly follows the qualitative research method, since this method is more appropriate when the substance in the matter is based on detailed differences and opinions.Results and conclusions: The introduction of IAS 19 has taken time and been an expensive matter, although the expenses weren?t as great as feared.

Objective: The aim of this paper is to see if there are higher restructuring expenses under the item provision for the first year when a new president takes office.Method: The study was done by a quantitative study. Financial statements have been examined for companies listed on the OMX Stockholm Stock Exchange, Large Cap. We have examined all the companies? annual reports between the years 2002-2008. We have looked at the experience of restructuring and other expenses that occur in the context of CEO change.

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

The matter of CSR and sustainable products has gained an increased amount of interest in recent years as "green products" are becoming a trend with more "eco"-alternatives in the assortment of many retailers. However, among the increasing number of socially oriented customers, it seems that although they claim an increased demand for these kind of products, its easier to "talk the talk" that to actually "walk the walk". This is due to a discrepancy between attitude and behavior, called the attitude-behavior gap. The purpose of this paper is to examine how to overcome this gap by using three different studies to get a nuanced and reality-based view of the problem. The focus within these different studies is on the potential effects inside the store and how information provided has an effect on perceived credibility and purchase intention.

Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.