External shopping malls in the context of urban sprawl have, according too much of the previous research, had a negative connotation when it comes to urban planning and a sustainable society. In recent years, some of this research on the issue has changed course towards that it might be some positive opportunities and elements in this development, given that it follows certain patterns. This latter development is what we have chosen to look deeper into in our study, Sustainable urban sprawl.The shopping mall Allum in Partille center has been the subject of this case study, to explore how people's shopping habits and travels in connection with these purchases has been affected by the establishment of an external shopping mall from a sustainability perspective.The method we used was a questionnaire distributed at workplaces in Partille. The collected data were then analyzed by using some of the dominant urban planning theories, for thus underpin our analysis. We have supplemented the study with a collection of information on existing and planned shopping centers in Gothenburg region.Our study shows that external shopping centers located in already developed areas, with an existing social structure, can help to create a more compact city with fewer and shorter shopping trips, and more sustainable transport choices when purchasing goods and services..

Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

During the autumn of 2007 I attended a course in plantcomposition in Alnarp. The main task during the coursewas to make a proposal for a theme garden that was goingto represent the school at an exhibition in the GardenSociety in Göteborg, during the summer of 2008. Thetheme for the garden was set to ?sustainable development?and we had fully two weeks to work with the proposal.I won the competition and during the spring andsummer of 2008 I developed and realized my idea. Thegarden exhibition was inaugurated the 28th of June andwas open until the 28th of September.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

The purpose of this thesis is to investigate the status of Swedish real estate companies in terms of financial health and risk of financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the deceleration in the economy and in the real estate sector have forced the real estate companies to make large write downs, in line with the relatively new accounting rules, IFRS. Write downs are likely to reoccur during the following periods and real estate companies will therefore probably be forced to continue to show negative results.

Miljö och hållbarhet är något som kommit att uppmärksammas allt mer sedan startskottet på 70-talet i samband med ökat fokus från regeringshåll och grundande av miljöorganisationer. I takt med konsumenters ökade medvetenhet har kraven höjts på svenska klädföretag och deras arbete med hållbar utveckling och hållbara produkter. Problematiken ligger i att svenska klädföretag utför sitt arbete på olika sätt och därav finns olika tolkningar av hur en hållbar produkt är framställd och vad denna ska innehålla. Det är även svårt för kunder att få ett grepp av en hållbar produkt, då de inte finns någon konkret definition.Den övergripande problemformuleringen i arbetet har berört hur olika svenska klädföretag och miljöorganisationer definierar en hållbar produkt. I uppsatsen presenteras olika definitioner av hållbar utveckling och den lagstiftning som ligger till grund för de produkter som produceras och säljs på den svenska marknaden.

This paper aims to explore the relationship between financial risk and ESG scores in order to assist investors in making investment decisions. We investigate the hypothesis that there is a relationship between the ESG score of a company, and the financial risk in terms of volatility in the relevant company?s share price. The paper is grounded in sustainability reporting and financial risk. With the world facing significant changes and natural disasters, there is an urgent need for action to mitigate environmental impacts to avoid devastating consequences.

 IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

Purpose: The purpose with this empirical study is to investigate how many companies have chosen to apply the K2 framework and see why the remaining companies have chosen not to.Methodology: A choice of a quantitative approach has been applied to collect information and create a foundation for the problem. Furthermore a qualitative approach has been selected to cover the remains.Theoretical perspective: This section contains a presentation of the agency theory, the institutional theory, the k-project and a comparison of K2 and the existing regulation.Results: Three out of 143 companies applies BFNAR 2008:1. 13 out of 143 companies use self-generated intangible fixed assets. Out of 29 contacted companies only three know about K2. The 29 companies are from various lines of business within an area.Conclusion: The conclusion of our research is that the majority of the companies did not reject to use the K2 regulations.

This diploma work has been based on finding a solution to Hälsoteknikcentrum i Halland. The task was to design the wheels of a wheelchair gear, so they can put on and remove with a locking feature.I have sketched out the solution and drawn up in Catia v5, which will be handed over to health technology centers for accounting.  .

Enligt IAS 40 ? Förvaltningsfastigheter, definieras förvaltningsfastigheter som ?mark eller byggnader eller del av byggnad som innehas i syfte att generera hyresinkomster eller värdestegring?. Onoterade fastighetsbolag i Sverige har idag möjlighet att välja mellan att värdera sina fastigheter till anskaffningsvärde eller verkligt värde.IAS ? International Accounting Standards är en internationell redovisningsstandard inom EU som började tillämpas i januari 2001, men blev obligatorisk för börsnoterade bolag år 2005. Dessutom har alla medlemstater möjlighet att lagstifta om IAS-redovisning i icke-noterade bolag.

Problem: Is the free cash flow a value relevant accounting measure in relation to the Swedish stock market?Objective: The aim is that by using an investment strategy to examine whether the free cash flow is an accounting measure that could be perceived as value relevant in relation to the Swedish stock market.Method: The paper is based on a quantitative survey of empirical evidence that has been collected from companies listed on the Large and Mid-Cap lists of the Swedish stock market.Theoretical Frame of reference: value relevance, cash flow, portfolio theory, drive theoryResults: It was concluded that the study results conform to the Finnish survey results. The portfolio shows higher returns than the OMX index..

Nature is in many ways considered a source to both physical and mental health among people. Trends in today?s society reveal that children become more distanced to nature. Seen from the perspective of sustainable development this trend is considered crucial: it is of importance that children in their early ages experience nature positively in order to develop a dedication towards environmental issues as adults.The purpose of this study is to investigate how teachers use outdoor learning as an educational tool. Research data were collected through a series of interviews.

This study investigates the corporate sustainability activity, linked to the company's core business, which is a relatively unexplored field in a Swedish context. The study examines how the organization has used management control for its sustainability activity within two social initiatives; and whether these initiatives have generated value for the organization and involved stakeholders. Management control of social initiatives are examined within the theoretical framework of The Sustainable Balanced Scorecard and the organization's value creation contributions are outlined in accordance with a definition of the concept of Creating Shared Value. The method used for the implementation of the study is a qualitative study, embodied in an illustrative case study of a large Swedish company operating within financial sector. The empirical data was collected through 12 in-depth interviews with representative interviewees within the organization and with other stakeholders involved in the company's social initiatives.