Sökresultat:
1577 Uppsatser om Sustainable accounting - Sida 15 av 106
Kv. Vattenspegeln södra Munksjön, Jönköping : Hur kan ett attraktivt bostadskvarter utformas vid södra Munksjön?
The purpose is to understand the planning process for residential buildings and toinvestigate the consequences of the choices made in the process. The project will alsoprovide broader knowledge in the design and development under the current law andpractice.The goal is to present a proposal on how a city near the site where water can bedesigned from a sustainable perspective. How can a residential neighborhood be anenvironmentally sound and sustainable region? New systems and techniques havebeen presented previously in terms of sustainable environments and these are intendedof being used in the project Quarter Water-mirror.The project has been implemented on the computer program ArchiCAD in whichdrawings and visualizations have been carried out. These drawings are included asannexes to the report.For information, calculations and drawings, laws for physical planning and Swedishstandard have been followed.Residential buildings have been designed on a site, which is 2, 5 hectares.
Social hållbarhet och förtätning : en kritisk studie i förtätningens sociala paradoxer
Densification is one of the urban visions for sustainable development - a vision that has become a part of the solution to the unsustainable sake dilemma. With the dense city land will be saved, energy consumption reduced and social cohesion improved. The dense city is considered to be ecologically, economically and socially sustainable. Applying an urban design concept has thus proven to be problematic. Density has been found to be a complex concept
which is far more complicated than measuring how much built surface that needs to be covered.
It is also not disputed what different degrees of densification mean and whether densification in itself is sustainable.
?It?s like liberation? : a study of agricultural knowledge dissemination among small-scale farmers in Tanzania
The following essay is a descriptive and analyzing study in how the local Tanzanian NGO MVIWANYA works to disseminate sustainable agricultural technologies to the farmer households in Rorya District, Mara. It also presents and analyzes the reception and impacts these new technologies have on the households. Information was gathered during two weeks of field work at the organization in Tanzania. It was conducted empirically through interviews with and observations of small-scale farmer members of MVIWANYA and the staff of the organization. The gathered material is analyzed and presented with the help of a theoretical model designed by Birner et al.
Vad är rättvisande bild?"Man har väl liksom en helhetskänsla"
Background: Sweden?s membership in the EU affected the Swedish accounting regulation. Three EU-directives was implemented in the Swedish accounting regulation. This also meant that the concept "true and fair view" was introduced in the new "Årsredovisningslagen". The concept is not clearly defined and therefore the interpretation may differ amongst accountants.
Goodwill : En studie av företags transparens i redovisningen av koncerngoodwill
Goodwill är en immateriell tillgång som funnits inom redovisningen de senaste hundra åren. Hur goodwill ska behandlas diskuteras flitigt av forskare och yrkesverksamma. Från och med 2005 beslutade EU att alla noterade företag i unionen skulle följa IASB:s standarder vid upprättandet av sin koncernredovisning. Med de nya reglerna följde att goodwill ska värderas till verkligt värde och årligen testas för nedskrivningsbehov. Denna värderingsmetod innehåller subjektiva bedömningar av företagsledningen, vilket kräver transparens av företagen i sin redovisning av koncerngoodwill med information om hur nedskrivningsprövningen har utförts.
Den ekonomiska tillväxten : en redogörelse för pessimistiska och optimistiska synsätt
The economic growth we have experienced the last century is based on limited natural resources. Whether these resources will last for a further economic growth is widely debated. Pessimism and optimism have each been influential philosophies in debate whose opinions can be conceded as two opposing opinions. In this paper we have analyze these opinions from an economics perspective. To study this further, the construction and meaning of the pessimistic and optimistic arguments have been applied implicitly on the Leontief production function and the Solow growth model.
Hållbart jordbruk inom vattenskyddsområde : En studie om Sverige, Danmark, Frankrike och Tyskland
To guarantee protection of our drinking water, water catchment protections are established. These are divided into three different zones and in the first zone it is most likely that an activity, such as agriculture, will contaminate the water resource. Hence the activities are strongly regulated or banned. The EU communion is working towards a sustained water quality through several directives; Nitrate Directive, Waterframwork directives and Sustainable use of pesticide directive. The main purpose is to regulate the diffuse pollution from agriculture.This thesis is about how Denmark, Germany and France are working towards a sustainable agriculture within water protection areas.
Hållbar destinationsutveckling : En fallstudie av Ürgüp, Turkiet
This bachelor thesis concerns a region in central Turkey ? Cappadocia - and its need of a sustainable tourism development. A town called Ürgüp is located in the centre of this region, which mainly consist of a rich geographic, cultural and historic access.Our focus in this essay will be concerning Ürgüp and the importance of a sustainable tourism development. Our intensions are to examine what Ürgüp has to offer as a tourist locality and how Ürgüp can maximise its visitors through a sustainable development. We also examine how the locality can be developed in a tourist perspective.
Finansiella analytikers användning av redovisningsrapporter : En studie av möjliga konsekvenser med ett utökat informationsinnehåll
The accounting of today results in reports that are valued according to one kind of value.There are advocates who recommend that the accounting should be expanded by one orseveral columns, which would enable that other methods of valuation could be used. In thisessay we examine how the ?multi column reporting? can alter the outcome of a financialanalysts? valuation procedure.In this essay we used existing theories about the financial analysts? usage of information toreach the lack of information we found and which we aim to erase whit this essay. To do thiswe studied decision theories and theories regarding information processing, and by interviewswith three financial analysts. After we collected the information needed for the analyses, wethen also compared the results of the interviews with related theories.The theories about decision in this essay concern whether a decision is based on rationality,bounded rationality or irrationality.
Att hylla livet, men rädas dess framtid : Den globala uppvärmningen genom Bob Hanssons ögon
The main purpose of this thesis is to investigate the possibility to communicate messagesrelated to sustainable development through cultural works. Culture is here synonymous toliterature or, more specifically, the fiction genre. According to ecocritical research, this genrehas the capacity to contribute to a more sustainable development and is therefore interestingto analyse from an environmental point of view.The novel selected for the study is Vips så blev det liv - eller en hyllning till blågrönalgen(2010), written by the Swedish author Bob Hansson. The analysis is mainly focused on howthe book?s climate related messages are formulated and integrated in the story.
Från konsument till medproducent : förekomsten och utvecklingen av Community Supported Agriculture i Sverige
Community Supported Agriculture (CSA) is an unconventional model of agriculture expected to contribute to a more sustainable food supply and a sustainable landscape; the development of rural areas; a stronger relationship between producer and consumer and a healthier diet. This study, with a focus on food production and the link between the producer and consumer, describes the origin and current development of CSA in Sweden, including the prerequisites for CSA in a Swedish context. Organizations and entrepreneurs working with CSA and related projects are identified and interviewed. The notion of CSA in Sweden is still in its infancy, but a rapidly growing interest currently can be detected. The fact that the identified CSAs are found in different Swedish regions with variations in degree of urbanization and intensity of agriculture indicates that the prerequisites are there for the concept to grow, both in rural as well as urban areas.
Affärssystemens påverkan på ekonomistyrningen : En fallstudie på VIDA AB
Bachelor thesis, Controller, Program of Master of Science in Business and Economics, School of Business and Economics at Linneaus University in Växjö, Sweden, Course Code: 2FE13E:3, Spring 2012 Authors: Jacob Cedergren, Adam Pettersson, Hampus SkelterwijkSupervisor: Anders JerrelingTitle: The ERP-systems impact of the management control - a case study of VIDA AB Original Title: Affärssystemens påverkan på ekonomistyrningen - en fallstudie på VIDA ABBackground: New technology has given businesses new opportunities to use and store information and the current information systems has changed the way of working in more or less all sectors and operations. ERP-systems have been one of the most important IT innovations in the past decade. The potential of a properly implemented ERP-system is great because it has got the ability to link the company?s different areas together. Despite its many advantages, there are several examples of cases where the acquisition and implementation has been a total failure.
Bergvärme och solenergi i flerbostadshus : En förstudie över Kv. Uppfarten
The society strives for sustainable development, in the construction industry it is expressed through sustainable building. Energy and LCC analyzes increases the ability to make conscious decisions in the process. A problem in the construction industry is that energy and LCC analysis is not used to the desired extent, as they are perceived as complicated and time consuming. The report aims to achieve a more sustainable building through increased use of energy and LCC analyzes.The goal is to show how BIM can be used to improve the efficiency of the energy and LCC analyzes.The study was conducted with a literature review and a case study to answer which information that is required in a BIM model to perform energy and LCC analyzes. The study also shows which software can be used in BIM based energy and LCC analyzes and how the analyzes can be carried out efficiently.The result shows that effective analyzes may be performed if the BIM-model contains the relevant information for making analyzes.
Utbildning för hållbar utveckling från ett lärarperspektiv i årskurs 4-6 : En studie om lärares medvetenhet, föreställningar och utbildning inom utbildning för hållbar utveckling i Sverige och USA.
The primary purpose of this degree project was to investigate teachers conceptions about education for sustainable development and their education within the area. Teachers from Sweden and California have taken part and one of the aims with this study was to look if any differences could be found depending on what country the teachers came from. Therefore, this study has used a qualitative approach where conception maps and interviews have been used to get a result. Furthermore, the result showed that none of the differences that was found can be linked to the participants home country. The study also showed that several of different teaching traditions and educations philosophies was represented.
Skatterådgivning: En studie av skatterådgivningstjänster utifrån ett kundperspektiv
The purpose of this thesis is to achieve an increased understanding of factors and considerations of importance to larger companies? purchases of tax consultancy services. Based on a qualitative case study, the thesis more specifically analyzes purchasing companies? perception of quality in tax consultancy services, how the companies organize their purchases of such services and the relationship between purchasing companies and tax consultants. The study suggests that tax consultancy services constitute a heterogeneous group of services which are normally purchased by people in charge of either accounting or tax matters in the purchasing company.