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1577 Uppsatser om Sustainable accounting - Sida 57 av 106
Bioactive peptides in long-time ripened open texture semi-hard cheese
Bovine milk is an excellent source of bioactive peptides. The bioactive peptides are in an inactive state in the protein and are released during enzymatic activity, e.g. during cheese ripening. Specific properties of bioactive peptides from ripened cheese has been reported, e.g. antihypertensive, antioxidative, antimicrobial, immunomodulatory and mineral binding.
Geovetenskaplig analfabetism i Sverige ? En undersökning av allmänhetens och beslutsfattarnas kunskaper
Earth science is a dynamic system science that explores the structures and processes of the earth. Knowledge about the earth is important for citizens since the science is a vital part in the sustainable development of the society. Without good basic knowledge the citizens don?t have the possibility to anticipate in the questions and decision-making that concerns e.g. anthropogenic climate change. In the Swedish school system earth science is not an independent subject until academically studies at the University?s.
Vision Nollenergihus : Energiförsörjning av passivhus med sol- och vindenergi
Climate change is the modern society?s common issue. The developed countries areconsuming more than what is sustainable, and the climate change due to the use offossil fuels can be seen clearly. EU has specified goals, in order to stop furtherdamage, which demand that every member state have to reduce its energyconsumption by 20 % before 2020 and 50 % before 2050, relative to 1995.The Swedish government uses a number of instruments to encourage reduction in theusage of energy, but every individual has to contribute to reach the goals.With increasing energy price the cost of living is going up. A lot of people are lookingfor ways to save energy and not be affected as much by the increasing price.Investments for insulation, replacement of windows and replacing old heating systemfor a new efficient heat pump is getting more and more common.This thesis is about investigating the possibilities in becoming independent from buyingenergy for households.
Nya PBL- vad hände sen? : En fallstudie kring den reviderade lagens påverkan på det kommunala planarbetet med fokus på klimataspekten
The purpose of this paper is to examine how the revised Planning and Building Act (SFS 2010:900) have influenced the comprehensive planning in Swedish municipalities. A focus is directed at examining how the new law regulates a greater consideration to climate aspects and the what consequences this results in regarding the implementation of the law in Swedish municipalities comprehensive plans.The paper is a case study, containing both quantitative and qualitative methods. The case study is based on three municipal comprehensive plans. Based on quantitative material three municipalities have been selected to constitute the sample of this study. These municipalities are A?lvsbyn, Sollentuna and Olofstro?m.
Miljökonsekvensbeskrivning för en utökning av befintlig djurhållning :
In the last few years the environment becomes more watchful, even for us farmers.
All agricultural enterprises that exceed 200 animal units must be tested according to
regulation of environment. A farm business with 200 animal units and more is classed
?environmentally hazardous activities? and has to make an environmental impact
assessment for the business you have today, and the activity after expansion.
Before you can construct a building and expand the numbers of animals is a lot of
applications to make. I have in this project restricted me to establish a environmental
impact assessment and a consultation foundation.
To make a environmental impact assessment is the big part of the application. The
environmental impact assessment take a lot of time and you need skills for all the rules
in the environmental code to be abele to make an environmental impact assessment
approved.
The environment codes purposes (1 kap 1 § Miljöbalken) is to rule the laws.
The purpose of the environment code is to promote sustainable development which will
assure a healthy and sound environment for present and future generations.
Definitions of a ?environmentally hazardous activities? 9 kap 1§ Miljöbalken) shall
mean the discharges of wastewater, solid matter or gas from land, buildings or structures
onto land or into water areas or ground water.
Miljöredovisning : De svenska börsföretagens redovisning av miljöinformation
Bakgrund: Under slutet av 1900-talet uppstod ett intresse bland svenska företag att redovisa miljöinformation. I dag finns endast lagstadgade krav på att företag som bedriver tillstånds- eller anmälningspliktig verksamhet enligt miljöbalken skall ange detta samt ett antal andra relaterade uppgifter i årsredovisningens förvaltningsberättelse. Miljöredovisning är annars inte reglerat enligt svensk lag och det finns inte inom området någon enhetlig praxis. Hur redovisar de börsnoterad företagen miljöinformation? Följer de lagens krav? Använder sig företagen av de riktlinjer och standarder som finns, vid utformningen av sin miljöinformation?Syfte: är att undersöka hur svenska börsföretag 2004 har redovisat miljöinformation i sina årsrapporter, samt eventuella separata miljö- eller hållbarhetsredovisningar.Genomförande: Kvantitativ undersökning (dokumentundersökning) av 270 svenska börsföretags årsredovisningarResultat: De lagstadgade kraven som ställs på redovisning av miljöinformation följs illa, 69 procent bryter på något sätt mot kraven.
Etiska Fonder : - Ett steg mot en mer hållbar värld?
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.
Vad är problemet? : ? En studie kring intäktsredovisning i IT-konsultföretag
Title: What´s the problem? - A study of revenue recognition in IT-consultant companiesProblem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result. Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews. Study of the other five companies? ways to recognize revenue was made through their annual reports. Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange.
Goodwill : en studie om förändringar i redovisningen på grund av nya regelverk från IASB
Inom alla verksamheter och organisationer finns det idag någon form av informationssystem. För att effektivisera, förändra och stödja verksamheten har allt fler företag valt att anskaffa ett standardsystem som hjälpmedel. Tyvärr innebär detta även att ett antal problem kan uppstå. Ett av de mest kritiska problemen som bör försöka undvikas är utebliven användaracceptans. Syftet med detta arbete var att undersöka vilka insatser som bör vidtas i arbetet med att anskaffa ett standardsystem, för att förbättra användaracceptansen.
För den goda sakens eller smakens skull?: En studie om vad som driver konsumenter i valet av ekologiskt vin
Concerns for the environment and our impact on it are becoming more prevalant; however, we rarely act accordingly. Consumers mainly choose products based on perceived personal benefits despite the environmental motives that increasingly affect them. The purpose of this thesis is to identify the major drivers behind the purchase of ecological wine. A quantitative study was conducted, using Theory of Planned Behavior (TPB) as an initial starting point. The subsequent model was then completed with three variables: environmental concern, feelings and word-of-mouth.
Förslag till bebyggelse och park i kvarteret Seminariet i Uppsala
In the urban planning debate of today, two strategies for city development stand out as each other's opposites, urban sprawl and smart growth. This thesis concerns a development project of the latter kind and aims to give an alternative proposal to new buildings and a park in a Swedish city block. The term sprawl is used for new developments on virgin soil on the outskirts of cities leading to a city spreading, while smart growth stand for increased city density through development on re-used land within the city boundaries. The latter are often seen as more sustainable in many levels and are also shown to have positive effects on a number of city functions. At the same time smart growth has negative consequences on other aspects of the city such as public open spaces.
Revisionsteam : vad påverkar effektiviteten?
Title: Audit teams ? what affects the efficiency?Authors: Petter Johansson and David RubinSupervisor: Andreas JanssonCourse: Dissertation Accounting, 4FE03E, 30 ECTS, Spring 2011.Key Words: Audit team, Efficiency, Team WorkBackground and problem: Theory and literature in the field of audit teams?efficiency are limited. The theory and literature that existed was not conducted inSwedish context. It was identified that no one had examined the factors thatinfluence the efficiency of the Swedish audit team's. Efficiency affects howresource-and cost-effective an auditing firm can be while the audit is performedwith quality and therefore it is of interest to be examined.Purpose: The purpose of this thesis is to explore and explain what may affectSwedish audit teams? efficiency during the work processMethod: The thesis has been based on existing theory and literature to explainwhat affects audit teams? effectiveness.
Gråzonen - Ideella föreningars redovisning mellan det vita och det svarta
Syftet med vår uppsats är att förklara vad det är som driver de allmännyttiga ideella idrottsföreningarna in i gråzonen mellan den korrekta och helt felaktiga redovisningen.Vi valde att göra vår uppsats med hjälp av åtta fallstudier. Vi har utvecklat en egen teori som avser att förklara vilka faktorer som driver allmännyttiga ideella idrottsföreningar in i Gråzonen. Teori har vi utvecklat utifrån Positive Accounting Theory, den institutionella teorin och agentteorin. Från teorin har vi sedan utarbetat sex hypoteser som vi avser att pröva med en empirisk undersökning.Vi gjorde ett icke-sannolikhetsurval för att få med allmännyttiga ideella idrottsföreningar i urvalet som vi ansåg relevanta för undersökningen. Det innefattade att föreningarna skulle skilja sig gentemot varandra i storlek, medlemsstruktur och grundförutsättningar.
Planering och exploatering i fjällnära natur
Detta kandidatarbete handlar om planering, exploatering och naturvärden i den svenska fjälen. Syftet med denna uppsats är att studera och analysera hur planering och exploatering i de svenska fjällen påverkar den naturmiljön som finns där. En del av syftet består av att studera hur turismen påverkar planeringen, en annan del är att se hur naturmiljön påverkas av exploateringar. Genom exempel i från den planerade exploateringen av Rödkullen i Åre kommun skall problem och möjligheter som kan uppkomma vid planering och exploatering belysas. En fallstudie har gjorts på Rödkullen i Åre, ett naturområde som inom snar framtid ska exploateras.
EU som normativ makt i Vitryssland - ett kritiskt fall
ABSTRACTThe EU as a normative power in Belarus ? a critical caseBy Anna JohnssonUniversity of VäxjöSchool of Social SciencesSpring semester 2007The European Union?s identity is a much debated topic. Some say it?s a unique actor in the international arena because of the different tools it has at its disposal. Ian Manners claims that the EU is what he calls a normative power.