This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

Today, there is no uniform definition of what an ethical fund is. Fund management companies choose themselves what they believe is ethical and not. The lack of the definition makes it difficult for consumers to understand why these funds are special compared to other funds. The purpose of this study is to examine three Swedish companies; KPA Pension, Swedbank Robur and Folksam, to obtain a clearer picture of the concept ethical funds and its definition. The study describes each company's view of Ethics and how they may affect other companies to work for a more sustainable world.

With rising energy prices and the threat of climate change, energy costs and energy savings havebecome a central and important part in building. Therefore it is interesting to explore different andnon-conventional methods of energy conservation. Building Earth sheltered houses is such a method.Earth provides good insulation and provides the ability to both reduce the total heating needs and toreduce the maximum power demand. The aim of this study was to construct a house in Malmö and seeif Earth sheltered houses can be a cost effective alternative for the construction of sustainable andenergy-efficient houses.Previous studies have shown that Earth sheltered houses have reduced their power requirement with upto 25% and their use of energy with 10%. Numerical calculations in Comsol Multiphysic 4.2, wasperformed on a house with different degrees of earth covering.

This thesis examines the establishment of auditors as third party assurers of sustainability reports in Sweden. This is done through a qualitative case study that examines the subject from both a preparer?s and an assurer?s perspective. Empirical data was analyzed using a combination of agency- and legitimacy theory. The study reaches the conclusion that sustainability reporting companies in the study demand a verification service for reported sustainability data in order to increase creditability, meet increased stakeholder demand and increased accounting complexity.

The reason why this essay is written can be parted in two, whereas one would be the global trend of urbanization that occurs to this moment and forward, whereas the other would be the debate of how motorism has come to be an issue of sustainable management of our cities and our environment. In purpose to deliver a thorough understanding of how the car and its capacity has come to shape the society of today, and to emphasize the problems it´s brought, a historical survey has been made, followed by the report of problems to the society formed by the needs of the car, discussed in several environmental issues, such as jamming, noise and air pollution. This is followed by the discussion of potential solutions for how city planning could return to the focus of the human scale and perspective, in purpose to correspond with the issue of ways to decrease the car use in towns. In conclusion, the given solutions are discussed, where examples like shared space, investment in public transport, mobility management and the theory of the assembled city are included, with aid from literature, to finally conclude the essay with personal thoughts of how the planning of today, or the given solutions, really are the result of sustainability for city planning from a human perspective.

Title: The implementation of valuation of tangible and financial assets to fair value ? and its effects on the creditor protectionCourse: Bachelor theses in business accounting, 10 Swedish creditsAuthor: Sam EspelandAdvisor: Ogi ChunKey words: IAS 16, 39, 40, fair value, creditor protection, equityPurpose: The purpose with the essay is to examine how the implementation of the IAS standards that regard valuation to fair value, effects the equity and how the effects on equity affects the creditor protection.Methodology: The essay is using both a quantitative and a qualitative approach in which the quantitative part constitutes of data collection from annual reports and the qualitative part constitutes of interviews.Theoretical perspective: The theory gives a thorough understanding in how the IAS standards are designed, furthermore the procedure at liquidation and lack of capital is being treated, moreover some relevant terms and concepts are being treated.Empirical foundation: This chapter is divided into two parts, in one part the results from the quantitative approach is being presented in diagram form, and in the other part the interviews are being presented.Conclusions: The implementation will give a higher equity for most real estate companies, but likely also for example the mining industry. The creditor protection will likely be worsened among the industries that experience an increase in equity since their activities may proceed for a longer time before they have to be liquidated..

In the construction industry today there is a significant technological revolution goingon. New methods for automated processes and information management are developedcontinuously. Intense studies are currently taking place to ensure ways and means toembrace the new technology of BIM.At the present, environmental certification systems are considered cumbersome andchallenging. However, the increasing demands of sustainable development in the constructionindustry imply that the environmental certifications will not disappear. ThisMaster Thesis examines the possibilities to apply BIM technology within the field ofenvironmental certifications to streamline the processes.The applications that provide the best opportunities are:- To use BIM to be able to, during the design stage, dynamically evaluate the resultor score a certain building will achieve.- To avoid unnecessary work through collection of data for calculations directlyfrom a BIM-model.- To be able to automate certain time consuming calculations that are currentlyperformed manually.- To automatically examine the completed model to ensure that the demands arefulfilled.The possibilities to use BIM within these areas are however limited by the technologyitself.

Evaluation of sustainable work within real-estate companies is a relativelynew way of working and the number of companies starting towork with this routine increases every day. Chalmersfastigheter is areal-estate company providing faculties for universities. The company ismainly focusing on decision-making and outsourcing.The aim of this essay is to evaluate decision-making processes andensuring that the right decision is made, with other words, evaluatingthe decision and not the result from the decision. By identifying whatsustainability means for Chalmersfastigheter and in which processesdecisions are made, an evaluation is easily made to see if every decisionis based on the three aspects of sustainability; ecology, economy andsocial. The result from this evaluation will highlight how Chalmersfastigheter prioritize in decisions concerning sustainabledevelopment.This study is based on the ISO 14001 standard and the definition ofsustainable development presented in the Brundtland report.Akademiska Hus is used as an example to present how another companyin the same business has operationalized sustainability.

This degree project aims to investigate the potential and possibilities for conceptual energyanalyses in the early stages of the design process. Many key decisions are made in theearly stages of a project regarding the shape and orientation of the building. Conceptualenergy analyses can provide the architects with insight regarding different design option?srelative energy performance.As the demands for more sustainable buildings increases, so does the need for earlyenergy analyses. Performing analyses in the early stage requires many assumptions andguesswork which could lead to a large margin of error.The offering from Autodesk is a module in Revit Architecture/MEP and the stand aloneprogram Project Vasari (under development).

Transport is an important aspect to take account in efforts to achieve sustainable tourism development. If we do not change our behavior regarding travel, the consequences will be significant for the environment. This study examines the various transport operators on the two Swedish ski resorts if their websites and marketing are different from each other in the mode selection. The destinations are Åre and Hemavan Tärnaby. They studied modes are two Swedish airlines, two train companies, three bus companies and three taxi companies.These corporate websites are studied with a content analysis in which the results of the keywords that have been developed are scored according to different categories.

"Food security is a situation that exists when all people, at all times, have physical and economic access to sufficient, safe and nutritious food that meets their dietary needs and food preferences for an active and healthy life" (FAO Summit, 2003, pp. 28).Food insecurity is of concern regarding the Republic of Mauritius (ROM) since it is defined as a net food importing country. (Farming news, 2008). The impacts of climate change followed by their complexity could potentially have an increased risk effect upon the social and environmental welfare as well as the economic drivers in the ROM (www, UNESCO1, 2009). The primary victims when it comes to the impacts of climate change are the Mauritian agricultural producers since agriculture is highly dependent on climate stability, therefore affecting the yields of the producers.

I denna studie intervjuas människor som är verksamma inom undervisning om hållbar utveckling i Malmö. Vårt syfte med undersökningen är att studera Lärande för hållbar utveckling i Malmö Verksamhetsplan 2010. Denna plan är ett medel för hur hållbar utveckling skall eftersträvas inom både det formella men även informella verksamheten. Fördelar med Verksamhetsplan 2010 är att den skapar möjligheter att prova nya metoder och alternativ i undervisningen. Syftet är att öka elevers kunskap om hållbar utveckling samt förbättra undervisningen av den i skolan.

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

Development and construction of an electronic Breakout box is the main work for this thesis. The box is a part of a test system for the component Fuel Flow Transmitter and should convert signals to be suitable for a frequency counter. A previously constructed Breakoutbox for this purpose is being old and needed to be recreated. So SAAB Aerotech, Aircraft services, the company for the thesis work wanted to construct a new, more sustainable Breakoutbox adapted to a more modern technology. The signals to the box comes from the transmitter and should be converted to suitable signals for a frequency counter so it can show pulse and time difference between the signals.

Förändringar sker i alla typer av organisationer och är ofta en svår uppgift att genomföra eftersom det är en komplicerad process som påverkar alla individer i en organisation och de behöver i sin tur skapa mening och förståelse av förändringen. Lagen om offentlig upphandling är den lag som reglerar hur kommuner hanterar upphandlingar och det är denna lag som ligger till grund för den studerade kommunkoncernens förändringsarbete med att byta affärssystem. Syftet med denna studie är att öka förståelsen för institutionella mekanismer och anställdas meningsskapande processer under ett förändringsarbete i en kommunkoncern. Syftet är även att identifiera viktiga faktorer vid en förändring samt att utveckla en analysmodell för att förstå den process en kommun genomgår i ett förändringsarbete. Förståelsen för institutionella mekanismer och anställdas meningsskapande processer ökas genom institutionell teori och litteraturen om sensemaking samt av de berörda aktörernas upplevelse av förändringsarbetet.