I och med info?randet av International Accounting Standards Boards (IASB)redovisningsregler - International Financial Reporting Standards (IFRS) och International Accounting Standards (IAS), fo?r att fra?mja fo?r en harmonisering av redovisningen har medlemsstaterna i Europa bo?rjat na?rma sig en alltmer likriktad redovisning. I arbetet mot en mer global och ja?mfo?rande marknad har de olika medlemsstaterna tvingats a?ndra pa? kulturellt trygga och betingade ramverk. I det fo?ra?ndringsarbete som sker har det blivit no?dva?ndigt med laga?ndringar fo?r att se till att en snabb samt regelra?tt redovisning sker.

As the cities are becoming more crowded, the urban distribution has become a major logistical challenge. Some commonproblems in the inner cities arelimited accessibility and idling. Many of Sweden's municipalities are above the limit values for PM10limit set by the EU.Sundsvall is one of these municipalities and has the vision to create a sustainable city and region. Sundsvall LogistikparkAB is part of an EU project, SMARTSET, which is collaborationbetween several cities in Europe. SMARTSETSundsvall is about to develop a market-based sustainable model for city logistics.

The recent history knows numerous examples of creditor?s inability to evaluate financial solvency of the client correctly. Creditors? risks do not only concern individual relations between the two parties but the economy in general. The standard loan-giving procedure considers evaluation based on a number of financial ratios.

The aim of this project was to develop educational resources concerning bioenergy and sustainability. The initial purpose was to produce two sets of material: one suitable for children in their first years of Swedish compulsory school, and one designed for upper secondary students. In the report, however, the possibilities are discussed for this material to be used with even wider audiences.In the first phase of the process, literature (books, reports etc.) with relevance to bioenergy, sustainability and theories of learning were studied. This insight, along with the appropriate course curriculums, was used in the development stage to produce learning material for the targeted audiences. The development was followed by tests and evaluations carried out with high school students, upon which an analytical discussion is held regarding the consequences and possibilities that the results of this project pose.The content of the learning material is based on the curriculum and course requirements provided by Skolverket (The Swedish National Agency for Education) for lower elementary and high school students.

This thesis concerns how Sweden relates to life cycle assessment (LCA) in the construction process. LCA means analyzing a products impact and the analysis includes the whole life span of the product. A building has a high complexity and the combination with its unique shape will make the LCA more comprehensive, unlike e.g. aluminum cans. Recently there has been a development of a working procedure in the construction industry.

LRF Konsult is a big consulting-firm with offices located all over Sweden. The corporation offers a wide range of services and a lot of the customers are small businesses active within the green sector. An analysis of the corporation made in 2006 showed that one of LRF Konsults weaknesses is that many customers are unaware of the wide range of services that LRF Konsult offers. The internal communication is believed to play a big role in marketing these services. Therefor, the objective of this thesis has been to investigate why the transfer of customers between accounting consultants and business advisors is not greater and how this can be improved.

 The current estimations in regards to the increase in environmental threats underline the importance of influencing individual behavior towards a more sustainable lifestyle. At the same time current trends show an increasing interest into ecologically produced foods around the world and that the consumption has seen a major rise in the 20th century. It is therefore of great importance that companies show their interest and commitment in order to offer and influence the consumer into choosing the environmentally sustainable alternative. Also, in order to properly reach out to the consumers, it is of outmost importance to map out their attitude towards these types of products. It is equally important, in order to fully realize the potential of successful positioning, to show an understanding for the underlying decision processes that dictates purchase.

Denna uppsats unders?ker DRT-tj?nsten Teletaxi i Odense, Danmark f?r att se hur tj?nsten f?rh?ller sig till h?llbar mobilitet och socialt h?llbar tillg?nglighet. Vidare syftar studien till att unders?ka hur resm?nster hos de boende i omr?den med Teletaxi f?r?ndrats sedan implementeringen av tj?nsten. F? studier har gjorts om DRT-tj?nster i icke-urbana omr?den och de som gjorts utg?r ofta fr?n ett ekonomiskt eller milj?relaterat perspektiv, d?r de sociala aspekterna g?llande h?llbarhet inte tas i ?tanke.

Bakgrund: Utformningen av finansiella rapporter och redovisning av löpandetransaktioner erbjuder företag att välja mellan att tillämpa ett antalolika redovisningstekniker.1 Det faktum att valmöjligheter existeraröppnar upp för bedömningar som kan gynna företaget.2 Ettredovisningstekniskt sätt att gestalta den ekonomiska verkligheten påett inkorrekt sätt i syfte att öka framtida resultat, är att belastaresultaträkningen med omotiverat stora nedskrivningskostnader.Termen big bath accounting karaktäriserar manipulation av resultatetgenom omotiverat stora nedskrivningar.3 Detta genomförs i regel förperioder då företaget inte skulle förmå att nå upp till uppsatta vinstmål.Syfte: Kartlägga hur investerare identifierar tecken på big bathnedskrivningar.Fastställa huruvida förmodade big bathnedskrivningarpåverkar investeringsbeslut. Beskriva big bath?seventuella påverkan, eller uteblivna påverkan, på investeringsbeslut.Metod: Studien har ett kvalitativt angreppssätt. Empiriskt material harinsamlats genom semi-strukturerade intervjuer med sex investerare,vilka är tillämpare av de finansiella rapporterna. Därefter harmaterialet används som underlag till studiens analys.Slutsats: Vi har genom vår studie kunnat kartlägga att investerare primärtidentifierar big bath vid byte av VD och/eller ledning.

To be educated in global climate issues can be challenging for pupils. This may contribute to anxiety and feelings of helplessness. Global climate change may also be a challenge for educators to convey to young learners, f-3. Educators can experience various problems when it comes to teaching about climate issues. The subject of climate change is a broad and complex area, according to the studied material in our thesis.

Vikaholm är en fantastiskt trevlig plats med många fina natur-, kultur-, och rekreationsvärden. Platsen gränsar till stadsdelen Teleborg i södra Växjö. Examensarbetet beskriver hur det är möjligt att inrätta bostadsbebyggelse i ett sådant område utan att förstöra dess stora värden. Arbetets intention är istället att bostäderna skall integreras i platsens stora värden och därmed göra platsen mer tillgänglig för flera av stadens invånare..

We would like to gain a more in depth knowledge of whether the modern orientations both within corporate governance and control philosophy lay the foundation for enterprises? more sustainable success. These both modern orientations are increasingly focusing on the importance of enterprises? setting of goals and visions on the basis of stake holders? interests and the employees? more active engagement in and motivation for the goal achievement. Despite these common inherent characteristics, it is not evident from current scientific debate how such integration actually emerges in the control philosophies of the enterprises.

Cambodia is located in Southeast Asia with a tropical monsoon climate and distinctive wet and dry seasons. Poverty is a widespread problem in Cambodia and 30 percent of the population were classified as poor in 2009. About 80 percent of the populations live in rural areas where poverty is an even greater problem. In agriculture, rice cultivation is dominating and the crop is cultivated on 85 percent of the arable land. Livestock keeping is also a traditional part of Cambodian agriculture.

Everywhere you look in today?s society many kinds of people are constantly interacting with each other. Especially in large groups of people working together, the phenomenon is even greater. In the construction industry there are many kinds of parts that need to come together in order to get sustainable and successful results. Therefore the relationship between the contractor and the construction client must be at its best.

Sustainability Reporting has emerged and transformed over the past decades as a voluntary practice by companies across industries that desire to show proof of good conduct and environmental; social; and economic responsibility. As industrial food production is one of the largest contributors to contemporary environmental problems, it might be expected that reporting within the industry would be both well established and well understood. Unfortunately, it is neither. In light of the food industry?s considerable environmental impact and the growing popularity of plant-based food as a more sustainable alternative to dairy products, this paper assesses and briefly discusses the Sustainability Reporting of two companies in the plant-based food and beverage industry. The research was designed to compare the practices of Europe-based Alpro and US-based SoDelicious, and this study has two major purposes: to describe the reporting of the case companies and to subsequently compare their practices to the other as well as to global reporting standards. The empirical study in this paper was conducted through content analysis.