Sustainability reporting is increasingly becoming a common tool for companies and organisations to present their social, economic and environmental performance. This is despite the fact that environmental accounting is not a legal requirement. Why environmental accounting is so frequently applied can be explained through a number of motives and driving-frorces. Stakeholder interests are most commo

The purpose of this study was, from a structural perspective, with emphasis on democratic values such as openness, reciprocity, communication and responsibility, to examine factors in the social Service that may affect freedom of speech and how freedom of speech was understood by the employees. The study has a qualitative approach, based on semi-structured interviews. Six interviews were conducted

ISA 610 är en revisionsstandard som en revisor kan använda sig av för att söka vägledning kring omfattningen av god revisionssed vid användandet av internrevisionens arbete. Standarden ska i år omarbetas och den nya versionen av standarden kommer att träda i kraft i december 2013. Syftet med denna uppsats är att undersöka vad själva förändringen innebär samt hur detta kan tänkas påverka revisionenThe ISA 610 is an auditing standard, which the auditor can turn to in order to seek guidance on the scope of auditing in case of using the work of the internal audit. The standard is being revised this year and the new version will come into force in December 2013. The aim of this thesis is to investigate what the impact of this revision may mean and how this may affect the auditing and the users

Uppsatsen handlar om internprissättning, som är prissättning av gränsöverskridande transaktioner mellan företag i intressegemenskap och är idag viktigt ämne inom skatterätt. Det har kommit att bli en av de viktigaste skattefrågor för multinationella företag och skattemyndigheter världen över. I uppsatsen presenteras läsaren för internprissättning som ämne och därefter beskrivs den rättsliga reglerThis paper deals with transfer pricing, which is the pricing of cross-border transaction between related persons and is today an important issue in tax Law. It has become one of the most important issues for multinational companies and tax authorities across the world. In this paper the reader will be introduced to transfer pricing as an issue followed by a description of the relevant regulation w

Uppsatsen redogör för integrationen i Öresundsregionen genom att granska cross-border samarbetet av en fast transportförbindelse mellan Helsingborg och Helsingör. Öresundsregionen är en framstående cross-border region i Europa och en tydlig ökning av integrationen har kunnat mätas sedan Öresundsbron byggdes. Syftet är att redogöra för olika samhällsaktörers intressen för ökad integration genom en

This study aims to understand how the concept of sustainable production has been addressed in the textile industry, focusing in particular on textile waste prevention. The objectives of this study are twofold. The first is to acquire knowledge about how researchers have addressed the topic of textile waste prevention and the main findings. The second objective is to conduct a case study of upcycle

The traffic has increased, leaving less time for inspection of the railway system. With the increased freight- and passenger traffic in the Malmö area the wear of railway infrastructure also increase. As traffic has increased, the space for the inspection of the railway system has decreased, making it difficult for inspectors to do their work. The need for analyzing and identifying potential alter

SAAB Training & Simulation AB develops training solutions for military and civil use. One of these solutions, ATC Training, is intended to be a comprehensive solution where all parts in Air Traffic Control are represented. The simulator is currently not fully developed, and therefore not ready to be delivered, but there is no functionality for simulation of Area Control Center. Therefore there

The Rheology of asphalt binders is crucial for the function and durability of road pavements. In the American road concept Superpave, which has been in use for about 20 years, old empirical methods has been replaced with a rheological measurement technology in the form of DSR. With this technology, the functional properties of binders are described in basic rheological terms. The department of Tec

Det är viktigt att undersöka hur medier, till exempel en tv-serie, konstruerar genus, eftersom det bidrar till att definiera vår bild av män och kvinnor. I vår studie har vi därför valt att studera inredningsserien "Sommar med Ernst". Det finns ingen tidigare forskning som undersöker genus i ett svenskt inredningsprogram, vilket innebär att ytterligare forskning behövs. Vår studie syftar

A new law that gives illegal immigrants extended rights to healthcare will come into force in Sweden in July 2013. The purpose of this paper is to analyze the law and the argumentation leading up to it through a philosophical perspective based on theories by Hannah Arendt and Susan James. Illegal immigrants who are 18 and older do not get the same access to healthcare as Swedish citizens according

A risk evaluation with regards to fire safety has been performed at Torpa Stenhus. The focus of the evaluation was the safety of the people inside the building in case of a fire. As part of the education for future fire protection engineers at LTH a risk evaluation report is performed in the course Brandteknisk riskvärdering (VBR054). Torpa Stenhus was built during the 15th century and is located

The purpose of this thesis has been to categorize the criticism that the pro-Israeli side presents against UNRWA. With a rhetorical perspective I have carefully examined an academic journal with an expressed pro-American agenda to find the main theses of the criticism. My studies showed that the criticism the authors are presenting is that it is wrong that the integration has disappeared from UNRW

This essay is a comparative textual analysis on the subject of reparation for victims of human rights violations. The purpose is to examine how the state of Australia shows its commitment to reparation for its indigenous peoples. It is commonly known that they have suffered injustices for a great period of time since the colonisation of Australia and in this essay I will especially consider the St

Syftet med denna uppsats är att redogöra för gällande rätt avseende marknadsmissbruk och utifrån praxis analysera rättsområdets praktiska funktion. Därutöver beskrivs och analyseras Europeiska kommissionens förslag till ny reglering av marknadsmissbruk utifrån ett svenskt perspektiv. Bestämmelser som syftar till att förhindra insiderbrott har funnits i Sverige sedan början av 1970-talet. ReglerinThe purpose of this thesis is to describe the Swedish legislation regarding market abuse and, on the basis of case law analyze the practical function of the legal field. In addition, the European Commission's proposal for a new regulatory framework regarding market abuse will be described and analyzed from a Swedish perspective. Provisions aimed to prevent insider trading was introduced in Sw

Av 3:3 första meningen ABL följer: ”Om bolagets verksamhet helt eller delvis skall ha ett annat syfte än att ge vinst till fördelning mellan aktieägarna, skall detta anges i bolagsordningen.” Vid en första anblick ter sig denna bestämmelse inte särskilt komplicerad. Ett aktiebolag drivs i syfte att ge vinst till fördelningen mellan aktieägarna om inget annat står i bolagsordningen. Det så kallaIn accordance to the main rule in 3:3 ABL, the aim of a corporation is to generate profit for distribution among the shareholders, unless otherwise is stated in the articles of association. The profit making purpose should prevail. At first glance, this regulation is not particularly complicated. 3:3 ABL is, however, the decision criterion that should permeate every decision that the company manag

This report is made in order to evaluate the safety, in case of a fire, of personnel and patients in the surgical facilities at Helsingborg General Hospital. The problem that arises in this report is regarding the evacuation of patients that are undergoing surgery. This is a problem since it can take up to 60 minutes to finish a surgery and make a patient ready for evacuation. To determine the fir