The focus on this essay is derived from an international and national dialogue for sustainable development. The recommendation from international level has been to find solutions for governments to implement strategies for sustainable development between local and regional level. This initiative is to improve and stimulate the dialogue between the local inhabitants, officials, entrepreneurs and stakeholders in the communities together with the authorities on the regional level. The purpose is to share knowledge and find ways to learn about the natural systems and how to co-operate in the work of preserving the natural resources and developing different processes for a sustainable development. Many scientists? today stress the importance that ecosystem resilience is promoted by biodiversity conservation and that we need to find solutions for local ecosystem management practices.This essay aims to find theoretical approaches and perspectives that can be used in a wider framework to study co-operative processes between the local (agent) and regional (structure) level.

Tourism in the Arctic and Antarctic is increasing rapidly. In both Polar Regions, the cruise tourism is predominant. Several of the tour operators arrange trips under the banner of ecotourism, meaning that the trips should be ecologically sustainable. To ensure ecotourism standards there are different types of certifications; for cruise travels in the Arctic there is AECO (the Association of Arctic Expedition Cruise Operators) certification, and for travels to the Antarctic IAATO (the International Association of Antarctic Tour Operators). Promoters of ecotourism argue that these trips are important because they create support for conservation work among tourists making them ?polar ambassadors?.

To Swedes in general and, to hunters in particular, there is a great interest for moose (Alces alces), witch is Sweden?s largest deer species. In the province of Öland (Sweden?s second largest island) the local people show a great interest for the moose existence, both for consumptive (hunting) and non-consumptive use (tourism). This became apparent in 2002 when the moose hunters on Öland voluntary agreed to temporarily postpone the moose hunt on the island.

Urban densification as a planning strategy is of interest in the planning context of today. It is also seen as a part of the sustainable development. Urban densification as a concept is commonly used in the discussion of a sustainable development. Thus, the question about urban densification is an important challenge in the current planning context. A deeper understanding of the process which urban densification has developed from is necessary, since planners then will be more able to manage this challenge.

Uppsatsen behandlar problematiken kring implementering av personalekonomisk redovisning, i form av hälsobokslut..

The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

I Sverige infördes år 2005 nya regler för redovisningen i börsnoterade företag. Från och med den 1 januari blev dessa företag enligt lag tvingade att följa det regelverk som International Accounting Standards Board författar. Dessa standarder blev då gällande i hela EU.I vår uppsats inriktar vi oss på en av dessa standarder och dess amerikanska motsvarighet, nämligen IAS 38 som behandlar redovisning av immateriella tillgångar. Vi fokuserar på den typ av immateriell tillgång som uppstår genom forskning och utveckling. Den amerikanska motsvarigheten till denna standard heter FAS 2.International Accounting Standards Board är ett av två ledande organ som på ett internationellt plan definierar hur redovisningen ska se ut.

My thesis is a combination of theory and practice, where theory is meant to create a context and a background for my interpretation proposal. I wanted to ?access? the ideas that are always in the background of the reasoning which underlies both planning in a larger scale, and the design of a place. I wanted to make a ?work of ideas.? In the process of shaping the proposal, I wanted to be deleted from the site itself.

AbstractAt the UN Conference on Environment and Development in 1992 the nations stated that traditional environmental policies were not sufficient to handle the multidimensional challenges posed by sustainable development. Governments needed to broaden their political decision making procedures in order to coordinate and integrate environmental, social and economic policies. Therefore a new tool was introduced in Agenda 21, National Strategies for Sustainable Development (NSDS). The aim of an NSDS would be to bring together actors from all parts of society to jointly reach a consensus on how to work towards the vision of a sustainable society. An NSDS would be seen as a strategic tool to help focus national policies for SD.

This project is a contribution in the debate of sustainable city planning. The conceptual ideas in this project can be used on many places and are here applyed on the center of Nacka, outside of Stockholm. The essay is based on an entry in the competition Europan 9, advertised by Europan in collaboration with the municipality of Nacka. The theme of the competition is ?sustainable city and public space?. The discussion of the sustainable city is a very wide subject which needs to be narrowed to suite the context of Nacka.

Efficient energy use in the housing sector is crucial for achieving a sustainable society. The expansion of this sector only represents a fraction of the existing houses, hence it?s within the existing houses the potential for energy savings lie. This potential has been analyzed in order to determine if it?s possible to cut the current energy demand in half.

The history of environmental reporting began in the early 1990?s when some companies included the environmental issue in their annual report. The increased interest of ethical and sustainable investments and demands from different stakeholders conjure a change of the report design. To develop the environmental reports and create design guidance for sustainability reports an organisation called Global Reporting Initiative (GRI) was born. The GRI is environmental reporting taken to another level, a level that is according to sustainable development.

Uppsatsens syfte är att förklara skillnaden i varför företag noterade på Stockholmsbörsen lämnar olika upplysningar om risker och osäkerhetsfaktorer. Studien baseras på företag noterade på Stockholmsbörsen OMX, Large-, Mid-, och Small Cap. Sammanlagt granskas 200 noterade bolag utifrån dess årsredovisningar. Undersökningen delas in i fyra olika riskkategorier; finansiell risk, affärsrisk, operationell risk samt strategisk risk. Varje kategori, med sina beroende variabler, analyseras var för sig.

Background: The project controller is a function witch evolved due to the strong gaining ground of project operation. Why the area of the project controller is interesting to study is explained by the fact that increasing knowledge of this function is important in order to make project operation work well. The fact that opinions in this field disagree, further increases the interest of the field. In order to study the function of the project controller three companies have been singled out. They are IFS, Intentia and Saab Bofors Dynamics.

The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.