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1577 Uppsatser om Sustainable accounting - Sida 53 av 106
Bosnien-Hercegovina - en studie om försoning mellan tre etniska grupper
The purpose of this study is to investigate if reconciliation between former war-enemies and ethnic groups (Muslims, Croats and Serbs) in Bosnia and Hercegovina is possible today. Reconciliation between these groups is necessary for the development of the state and sustainable peace. In order to fulfil the aim I have applied qualitative conversation interviews together with qualitative literature study.In this research I have studied the three largest parties (SDA, HDZ and SDS) in Bosnia and Herzegovina. Conversation interviews were made with two representatives of each party. The reconciliation theory and the recommendations that the theory advocates were used in the study.
RA Detect - Antikollisionsskydd förlantbrukssektorn
SecRePac is a household appliance that simplifies sorting of packaging such as milk, juice and yogurt containers. By shredding the packages SecRePac reduces its volume uptake both in the home and at the recycling station. This leads to minimization of both transports to the recycling stations and truck transport for emptying the containers at the recycling station.The greenhouse effect deteriorates and becomes worse and worse leading to extreme climate changes and natural disasters such as floods as an example. Carbon dioxide emissions are the major reason for this and at least 30 percent of all these emissions come directly from transports. In the EU carbon emissions has decreased in the past few years.
Anseende - Hot or Not? : En explorativ studie i hur stora svenska företag ser på begreppet anseende
There are many views in the concept of corporate reputation and the massive research in the area tends to result in many new definitions. Research has shown that a good corporate reputation has a positive relation to Sustainable Competitive Advantage, financial performance and attraction to competent employees. The many views in the concept make it especially interesting to examine the view on corporate reputation in a perspective of big Swedish corporations. Another interesting area to examine is whether the companies manage their reputation or not. The empirical findings of this essay are based on qualitative interviews to get a deeper understanding in the area of reputation.
Livsmedelssäkerhet, konflikt och hållbar fred - en teoriutvecklande studie om matens makt
In our world, more than two billion people are living under insecure food conditions and more than eight hundred million people are estimated to be starving. The majority of these people live in developing counties which are poor and often subject of civil war. The past fifty years the main subject of security analysis has been the sovereign and rational state and the threats have been viewed in terms of military and weapons of mass destruction. This has come to change over the last decades and security as a concept has broadened, which better represents the reality of today. Within this broader conceptualization of security the main referent of security is the individual, rather than the state, and threats are not only analyzed from a military point of view, but also seen as threats against human rights and freedoms.
Challenges and incentives for sustainable manure management in Russia
The Baltic Sea is threatened by eutrophication that largely is due to nutrient leaching from farmland within the catchment area. To solve this problem the surrounding countries cooperate within various configurations such as HELCOM and the EU-financed project Baltic Compass. Poor manure management in Russia has been discussed frequently the last couple of years.
A literature review of different types of reports and legal acts is the core of this degree project which has been performed in connection to two ongoing research projects financed by EU (Baltic Compass) and SIDA. It is supplemented with interviews with Swedish agricultural consultants and travel reports from two occasions when I had the opportunity to discuss with Russians active within the agricultural sector. Different hypotheses were investigated and discussed.
The environmental debate in Russia is quiet and there is a widespread approach that economic profit always trumps environmental concern ? a Soviet heritage that influence the Russian agriculture considerably.
The Russian legal acts on stable manure management focus mainly on sanitary questions and only secondary on nutrient leaching.
MILJÖ OCH ARBETSVILLKOR INOM TURISMNÄRINGEN : En studie om studenters medvetenhet och värderingar
Resandet i världen ökar och detta leder till både positiva och negativa konsekvenser. Hur miljö och människor påverkas av turismindustrin är högst aktuellt och genom detta har studiens syfte utformats. Syftet är att undersöka studenters värderingar samt medvetenhet kring arbetsvillkor och miljö inom turismnäringen. Ett kvantitativt tillvägagångsätt har används för att få ett representativt urval. Enkätformulär har skickats ut till studenter på Högskolan i Halmstad och 414 studenter har deltagit.
Passivhus - En undersökning om varför det inte byggs fler passivhus i Sverige
This thesis tries to clarify why more houses such as passive houses is not built and at the same time the differences is described with the conventional construction as a starting point. Sweden has set environmental objectives to reduce energy consumption in buildings by 50 percent by the year 2050 compared to 1995. The passivehouse concept could have a significant role, particularly in the reconstruction of buildings with high energy consumption. For sustainable building the passivehouse technology is an economically viable concept while benefiting the environment. Initially an introduction is given of the background to the problem, purpose and objective of the thesis.
Förenkling, inte alltid så enkelt - En studie om Bokföringsnämndens K-projekt
Syfte: Att identifiera problematik med K-projektet i praktiken. Metod: Studien använder en induktiv ansats och en kvalitativ forskningsmetod. Arbetsprocessen baseras på grundad teori. Teoretiskt perspektiv:Enligt American Accounting Association är redovisning ett ämne som är svårt att fånga i teoretiska modeller. Denna uppsats använder istället samhällsutvecklande teorier av Sten Jönsson och Anthony Puxty et al.
IAS Förvaltningsfastighetsbolag : införandet av IAS 40 i svenska börsnoterade förvaltningsbolag
Från och med den 1 januari 2005 skall svenska noterade bolag utforma sin redovisning efter International Accounting Standards (IAS). För värderingen av förvaltningsfastigheter är det IAS 40 (Investment property) som nu mera gäller. Denna ger möjlighet att värdera fastigheter till antingen verkligt värde eller anskaffningsvärde, men att värdera till verkligt värde förespråkas. Att värdera till verkligt värde innebär en principförändring för svenska bolag som tidigare har varit tvingade att göra sina värderingar till anskaffningsvärdet, trots att man inte har tvingats att byta princip har samtliga bolag valt att göra detta. Avsikten med studien är att undersöka hur denna förändring av värderingar kommer att påverka bolagen ur ett finansiellt perspektiv.
Från vaggan till grinden, en livscykelinventering på ett par bomullsbyxor
Our common future involves many important challenges. People and nature need to improve the relationship in order to reach an ecologically sustainable development. In a society where consumption of products steadily increases, the consumer awareness about social and environmental issues connected to the products becomes an importent factor. More and more companies choose to work more actively with these issues and more and more products get labelled by some of the eco labelling organisations. From the cradle to the gate means that a study has been done on a part of a products life cycle.
Vindkraft och rennäring
The Swedish Parliament has decided to increase the share of electricity produced by wind power. The same parliament has decided that the Sami have the right to herd reindeer over 50% of the country's land area. In this literature review the potential impact wind power development and associated infrastructure may have on reindeer husbandry conditions are examined.
The unique physiology of the reindeer enables it to live out of grazing in the arctic climate in the north of Sweden. For reindeer husbandry to be long-term productive and sustainable, it is important that there is enough land for grazing. The research available on how reindeer are disturbed by human activities such as roads, mines, hikers, etc., clearly indicates that the reindeer avoids areas close to such disturbance.
Lobbying och EU:s textilstrategi : En kvalitativ fallstudie av hur intresseorganisationer och f?retag p?verkar utformningen av EU:s strategi f?r h?llbara och cirkul?ra textilier
This thesis investigates how lobbying influences the European Union Strategy for Sustainable and Circular Textiles (2020-2025). It asks which actors dominate, what strategies they use, and how these patterns can be explained by pluralism, corporatism, new institutionalism, and Kl?ver?s exchange logic. Using a qualitative case study with process tracing and text analysis, the study examines consultation data, official EU documents, and transparency reports. Findings show that commercial actors dominate consultations and expert groups, prioritising product-focused measures over systemic change, while transparency gaps enable informal influence.
En tänkbar väg mot mer relevanta prisundersökningar av dagligvaror : Alternativa prisundersökningar där målgruppens köpvanor, budget och kvalitetspreferenser är kända
More relevant price comparisons between groceries are possible. This study points outone possible path through an example. The purpose of this approach is to develop amodel in a realistic context. The main assumption behind the proposed model is thatprice always has to be compared to quality. The model (algorithm) starts with a basketwith the cheapest goods.
(O)möjligt uppdrag? : - om redovisning som synliggörare av värdeskapande i verksamhet med offentligt uppdrag
Uppsatsen gör en genomgripande kvalitativ analys av redovisningens roll i institutionsteatern, i två fallstudier, med fokus på synliggörande av värdeskapande. Syftet är att öka förståelse för redovisningens funktion vid styrning av verksamheter med icke-finansiella mål. Ytterligare en ambition med uppsatsen är att föreslå ett förhållningssätt till icke-mätbara värden i redovisning och styrning.Inledningsvis presenteras de två analysobjekten som valts för fallstudier; Stockholms stadsteater och Västerbottensteatern. Genom samtalsintervjuer och observationer gör författaren närläsningar av analysobjekten som sedan relateras till utvald litteratur, praktiker och modeller av relevans för studien. Här förs resonemang kring de båda analysobjekten utifrån rådande teori inom redovisning, styrning och arts management.Studien antyder att redovisningens roll i teatern är mångfacetterad; den fyller en inre och en yttre funktion, i en konkret respektive abstrakt dimension.
Fra?n passivhus till NNE-hus : va?gen till ha?llbar utveckling
sustainable development by reducing the energy use by EU:s directive of energy efficiency and the UN Convention. The second purpose is to present the technical solutions regarding ventilation and heating system that is being used in passive houses. This was done using 8 passive houses, 4 germany and 4 swedish passive houses. Even the international and Swedish system requirements for passive houses have been addressed in this project. The goal was also to explain how and why the mechanical system in passive houses has developed to the technology used today.