When a municipality is about to realize an IT investment, e.g. an economy system, theywill need to do procurement according to the laws of procurements. To perform suchprocurement takes time and energy from the everyday work at the municipalities, andtherefore they want to make a quick and efficient procurement. Unfortunately it showsthat municipalities do not always make an assessment that is sufficient enough for theirneeds, which can result in an inefficient system in a longer perspective. Municipalitiesthink more often about the hard values such as costs of the investments, and not alwaysas much when it comes to the soft values, like the user-friendliness.

Previous studies have shown that there exists a gap between purchase intention and behavior in consumption situations. This gap is especially prevalent for sustainable or green products and even more so in terms of sustainable apparel consumption. Therefore, the adoption of sustainable fashion remains low as fast fashion dominates the industry. A counter-movement for mass consumption - access-based consumption - has reached the apparel industry and in Sweden we see it in the form of clothing libraries. This qualitative thesis uses in-depth interviews to uncover the feelings of seven consumers towards the idea of accessing rather than owning their clothing as a more sustainable consumption form, factoring in the strong identity connection that we have to our clothes and how this affects their perceptions.

Problems:How would a decision model that takes into account more aspects and dimensions than just the financial aspect look for smaller service compa-nies? What aspects are important to consider in such a decision model?Purpose:The purpose of this master thesis is to develop a decision model based on previous research, to improve decision making in smaller service com-panies ? by considering perspectives that traditional investment calcula-tions ignore.Method:The study was qualitative and was based on both primary and secondary data. As data collection method for the development of the model we used literature search on previous research. The study?s primary data consisted of responses from five smaller service companies.

The effects from a planned wind farm on the grid utility Gävle Energis electrical grid have been studied. The wind farm is planned to be built in the forest 15 km north of Gävle and will have 23 turbines with rated power from 2 to 2.5 MW, resulting in a total installed power between 46 MW and 57.5 MW. The grid connection will be made at 70 kV. The aim of the analysis was to determine what effects the wind farm would have on the power grid in the form of electrical disturbances (flicker etc.), need for new investment and raised operational cost. To allow the connection of the wind farm technical solutions (new lines, power stations and grid reinforcements) have been constructed.

In this study environmental work in the Swedish hotel chain "Scandic" is investigated. Earlier studies point out sustainability and different environmental certificate programs as essential for the housing sector to contribute to sustainable tourism. The purpose and willingness to fulfill such a mission has been investigated by interviewing central actors in the hotel chain. The result shows that there is a desire to be part of environmental certificate programs mainly for the reason to be part of the system and not for the benefit of nature. Sustainable development is understood as being environmentally friendly. Different solutions to adapt and being more environmentally friendly is discussed.

The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.

This thesis aims to investigate the information effects of fair value accounting in Nordic real estate companies. As a consequence of the mandatory IFRS adoption in the European Union in 2005, listed Nordic companies are allowed to recognize investment property at fair value in accordance with IAS 40. Theory suggests that fair value accounting should lower information asymmetry. Therefore, this study aims to examine correlation between fair value accounting of investment property and information asymmetry on the stock market. To investigate this, we use bid-ask spread as a proxy for information asymmetry and examine Nordic real estate companies before and after the implementation of IFRS.

Socially Responsible Investments (SRI) and Active Ownership have become increasingly important concepts when it comes to the corporate governance of investors today. Institutional owners highlight the importance of engaging in dialogue, in their pursuit to influence the companies to become sustainable. However, stakeholders and academia are requesting more insight into the workings of these dialogues, concerning their purpose, design and function. This study attempts to increase the existing knowledge of dialogue as a tool for active engagement, used by institutional investors in Sweden. The performed study is based on interviews with five public and private Swedish institutional investors, an SRI consultant firm as well as representatives from two NGOs.

When nursing human patients during hospitalization, the nurse is the one responsible. The nursing is controlled by different models of nursing and careplans, shaped by every patient?s individual needs. This is to guarantee the quality of the care. The veterinary nurse is not ultimately responsible for patient care.

Sustainable urban development is a concept that has become increasingly important as the urbanization continues and more and more challenges are focused to the cities.  The Swedish government and authorities regulates and sets goals for how a sustainable urban development is to be achieved. These laws and goals are vaguely defined, which leads to disputes between the actors about how the term should be interpreted. By examining Västermalms Strand, an urban development project in Stockholm, this study strives to describe how involved actors interpret the concept of sustainable urban development and what the consequences of this are for urban development in Stockholm from an ecological, social and economic perspective. A case study has been carried out where a document study and interviews have been conducted. The interviews were conducted with four key actors from the private and public sector.

This study is a first attempt to try to understand what the variables could be that make the person responsible for the grave sign up for grave gardening services by the church or to maintain the grave by him- or herself. There has been almost no research done within this subject. This study has been made by a qualitative research method and interviews have been performed with both persons responsible for the grave who have gardening services made by the church and with those who maintain the grave by themselves. The characteristics that are affecting consumer behaviour and the buyer decision process are presented in the theoretical part of this study. That is done so it can be seen if a comparison between the results of the study and the basic theoretical concept is possible, resulting in an understanding of how the costumers think and argue about this question.

This thesis explores how the concept of ?legal corruption? manifests itself within the European Investment Bank with a modern approach to the theoretical understanding of anticorruption efforts. This approach conceptualises the idea of complementing theories based on contextual applicability rather than focusing on their competing qualities. The European Investment Bank (EIB), as the world?s largest multilateral lender, is an underexplored yet vital organ of the European Union, which has recently faced criticism for its alleged lack of transparency and dubious application of policy.

The subject field studied in this essay is environmental scanning. The aim of this study is to analyse how three public organizations within the subject field sustainable development work with their environmental scanning. Most organizations have to relate to their surroundings such as clients and competitors. Environmental scanning is another very important field that organizations have to relate to in their work. This essay has three questions in focus which are the following;How is the work with environmental scanning in the three organizations arranged?How does the work with environmental scanning differ in the three organizations?How important is environmental scanning for the subject field sustainable development?The study was carried out through four conducted interviews with key persons within the three organizations.

The aim of this study is to make clear the conception ?Sustainable Urban Development? through an investigation dealing with how the sustainable goals are attained in today?s Swedish urban planning. And also try to clarify where and why sustainable development is failing or lacking. Besides that I have investigated how actors take position towards urban sustainability. The essay is based on a literature study about sustainable urban development and it?s changes through the time and place.

Sustainable design - a study on sustainable design and its incentives and barriersThe purpose of this study was to investigate the incentives and barriers existing within companies focusing on eco-design. The aim was also to examine the consumers? thoughts on eco-design and sustainable products. A further aim was to try to concretize important lessons for future work on sustainable production and consumption. Two methods were used for completing this study; a literature study and a practical study consisting of interviews with companies focusing on eco-design and a survey among students.