[saknas].

Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

Everyday life mobility of elderly people ? opportunities, restrictions and sustainable urban visions aim to examine and describe elderly people?s movement patterns, their opportunities and restrictions of reaching high mobility and accessibility, and their attitude towards various sustainable urban visions. This paper is based on an approach of time-space geography as it covers the topic of movements in time-space, explained and developed using the concepts of mobility and accessibility. To examine elderly people?s attitude towards sustainable urban visions, this paper also takes approach on theories such as New Urbanism, mixed-use and the compact city.The method used in the study is an interweaving of a time geographic diary and qualitative interviews, where the respondents are six retired people between 68 and 77 years old living in Gothenburg city.

Huvudsyftet med denna studie är att ta reda på om mindre onoterade aktiebolag som arbetar med forskning och utveckling valt att tillämpa K2- eller K3-regelverket. Delsyftet är att undersöka vilka faktorer som kan inverka på valet. En förhoppning med studien är att denna kan vara till hjälp för de företag som står inför valet mellan K2 och K3. I studien har en kvantitativ metod tillämpats. Empiriskt material har samlats in genom årsredovisningar, via databasen Retriever samt via kontakt med ansvarig person på företagen i urvalet.

This paper is a study of corporate governances in the municipal of Stockholm. The purpose of this paper is to enlighten the problems and opportunities for the corporate governances of the wards in the municipal of Stockholm. The municipal of Stockholm is made up of 18 relatively self-governing wards, whose activities bear a resemblance to one and other. Therefore we have specified our survey to corporate governances in the ward of Skarpnäck (Skarpnäcks stadsdel), to be able to use this ward as an example to corporate governances in the entire municipal of Stockholm. The essay emanates from the important management theories: Budget, Integrated Management system (ILS), Benchmarking and Balanced Scorecard.The essay is based on interviews and a poll survey we conducted in the administration of the ward of Skarpnäck, and also based on interviews with Stockholm?s city hall.

The transport sector is one of the biggest pollutants in the European Union. In relation to transport policies and environmental policies, intermodal transportation solutions are of high relevance to establish a sustainable transport sector for the future. Intermodality which is defined as smooth transition between transport modes is a key figure for how modal shares are divided between the modes of transportation. The aim of this bachelor?s thesis is to examine the research gap whether policies intended for a specific transport mode affects each other in relation to EU policies intended for intermodality.

Farmers? main reason for crossbreeding dairy cows is that they have seen a decline in functional traits, especially in the Holstein breed. Throughout crossbreeding, the farmers can combine functional and production traits of different dairy breeds and utilize the heterosis effects which emerge when two or more breeds are crossed. Results from different studies with Holstein crossed with Jersey, Brown Swiss, Normande and Scandinavian Red have shown that the crosses had higher fertility, longer productive life, had fewer stillborn calves and had easier calvings than purebred Holstein. The Holstein crosses have shown very good results and sometimes even better than the purebred Holstein for fat production, which gave higher amount of energy corrected milk (ECM) and higher income for the farmers.

The purpose of this master thesis is to find out if library activities in civil society may be seen as a complement to public activities. The incitement lies in a discussion in the research activities of social sciences and among politicians, where the opinion is that civil society may function as a complement to governmental policy. The NGO-library Föreningen Miljöbiblioteket i Lund and the municipality of Malmö stad where chosen as units for examination. The common feature of the two units is the global task introduced by the UN, to create a sustainable development. The material used is exclusively concerning domestic information activities.

Palm oil has been used in processed food commodities since the 19th century. An increasing demand for regulating and ensuring a more sustainable palm oil production has resulted in various initiatives. However, these initiatives have received critique due to lack of compliance and insufficient revisions of palm oil plantations. The initiatives for creating an ethical, social and environmentally sustainable production are not sufficient for the Swedish industrial users of palm oil. As a result, stakeholders such as Swedish food processing companies, commit to ethical sourcing codes of conduct that go beyond the international palm oil initiatives.

IASB (International Accounting Standards Board) tidigare IASC (International Accounting Standards Committee) har framarbetat de nya redovisningsreglerna IAS/IFRS (International Accounting Standards/International Financial Reporting Standards). Tanken med IFRS är att främja god redovisningssed genom enhetliga redovisningsregler som underlättar jämförelser mellan företags koncernredovisningar. Syftet med uppsatsen är att diskutera de problem som kan uppstå vid implementering av IFRS i ett onoterat aktiebolag, revisorns roll vid implementering samt redovisning av pensioner reglerade av IAS19.Vår studie är en kvalitativ fallstudie av deskriptiv karaktär som tar sin utgångspunkt i företaget Cramo AB. I uppsatsen kommer vi att följa implementeringsprocessen av IFRS i koncernredovisningen hos det onoterade bolaget. Uppsatsen baseras på intervjuer med CFO och redovisningsansvarig i Cramo AB samt auktoriserad revisor från Deloitte.En övergripande presentation av IFRS, pensioner och pensionförvaltare presenteras i uppsatsen som underlag till analysen.

This study is based on a case study of Pilotprojekt Drevfjällen, a project whose ambition is tofind ways to secure nature conservation in a local context. This is promoted at governmentlevel, which says that a local connection is needed to achieve sustainable regionaldevelopment. The study, based on a theoretical background of the concept of governance,intends to evaluate whether Pilotprojekt Drevfjällen can contribute to a sustainable regionaldevelopment.This study is based on meeting documentations, semi-structured interviews with variousstakeholders in the project, field studies and participant observation at an informativemeeting. The region of interest, north Dalarna, was visited twice to obtain the specificconditions that Pilotprojekt Drevfjällen have. The interviews revealed positive attitude to theincreased dialogue and cooperation that Pilotprojekt Drevfjällen has meant for theparticipants.

The aim of my thesis is to obtain knowledge of textile wastewater and textile sludge from an environmental perspective, which can be used as a basis for the  ?Sweden Textile Water Initiative? guidelines for a sustainable sludge management. In my study I have mainly focused on textile dyes, salts and metals and their routes during wastewater treatment.This paper is partly a literature review, which I began by identifying the pollutants discharged from each textile process. Then I studied wastewater and sludge quality, environmental aspects, possible treatment and recycling methods. I have also tried to find existing type of guidelines in order to make comparisons.

In this essay we have been trying to get an understanding of what Swedish charter tourists cares for when they are going on vacation. The Tourism industry is a major field with a lot of winners, but it also comes with consequences. The purpose with this essay is to get an understanding of how aware the Swedish charter tourists is of these consequences. We would also like to get a perception of how the tourists themselves believe that their presence effects the locals at the destinations they are visiting (if they assume that they are). There are several different types of consequences that can appear in the context of tourism, but we have decided to focus on one kind.

Today's unsustainable resource use is influenced by many factors. One key factor isproduction methods and patterns. Trough change of production patterns enterprises can bepart of the solution to a more sustainable society. This case study has analyzed environmentalperformance of the printer company Edita Västra Aros Ltd (EVA), who has gained awards forits environmental work, and what driving forces they have had during this work. The survey isbased on a qualitative method and the collected data consists of documents and staffinterviews, which have been analyzed with content analysis.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..