This research project represents a collaborative effort between E&C Consultants, an international energy procurement consultancy, and aims to address the increasing demand for guidance on scope 1 emissions reduction strategies expressed by their clients. From a procurement perspective, companies are actively seeking alternative commodities, such as biomethane or hydrogen, to substitute their natural gas consumption. In response to this growing trend, multinational corporations are displaying an increased interest in voluntary emission reduction initiatives, including the Science Based Targets initiative and the Greenhouse Gas Protocol. Subsequently, the research project encompasses an investigation into the sustainability plans adopted by companies. Furthermore, an analysis of the European biomethane and hydrogen markets is made. Most of the information is derived from interviews conducted with diverse stakeholders, including multinational companies, energy traders, an energy supplier, a gas market expert, and a carbon removal expert. The findings of this research project indicate that multinational corporations have established robust short-term sustainability plans, yet encounter challenges in formulating long-term strategies, primarily due to legislative ambiguities and limited resources and expertise. The implementation of REPowerEU [1] is expected to significantly augment the production levels of both biomethane and hydrogen by 2030. The biomethane market is predominantly characterised by supply constraints, owing to the high demand it experiences, resulting in elevated prices. Conversely, the hydrogen market is less mature and exhibits comparatively lower demand as companies have to implement alternative technologies that are required for hydrogen adoption. Eventually, both biomethane and hydrogen possess the potential to emerge as cost-competitive alternatives to natural gas, depending upon the maturation and development of their respective markets. / Detta forskningsprojekt representerar ett samarbete mellan E&C Consultants, en internationell energiupphandling, och syftar till att möta den ökande efterfrågan på vägledning om scope 1-strategier för minskning av utsläppen uttryckt av deras kunder. Ur ett upphandlingsperspektiv söker företag aktivt alternativa råvaror, såsom biometan eller väte, för att ersätta deras naturgas konsumtion. Som svar på denna växande trend visar multinationella företag ett ökat intresse för frivilliga initiativ för att minska utsläppen, inklusive initiativet Science Based Targets och Greenhouse Gas Protocol. Därtill omfattar forskningsprojektet en utredning av antagna hållbarhetsplaner av företag. Dessutom görs en analys av den europeiska biometan- och vätemarknaderna. Merparten av informationen kommer från intervjuer med olika intressenter, inklusive multinationella företag, energimäklare, en energileverantör, en gasmarknadsexpert och en expert på koldioxidinfångning. Av denna studie indikerar att multinationella företag har etablerat robusta kortsiktiga hållbarhetsplaner, men stöter på utmaningar i att formulera långsiktiga strategier, främst på grund av oklarheter i lagstiftningen och begränsade resurser och expertis. Implementeringen av REPowerEU [1] förväntas avsevärt förstärka produktionsnivåer av både biometan och väte till 2030. Biometanmarknaden kännetecknas övervägande av utbudsbegränsningar på grund av den höga efterfrågan, vilket resulterar i förhöjda priser. Omvänt är vätgasmarknaden mindre mogen och uppvisar jämförelsevis lägre efterfrågan eftersom företag måste implementera alternativa tekniker som krävs för att använda väte. Så småningom kan båda biometan och väte ha potential att vara konkurrenskraftiga alternativ till naturgas, beroende på deras mognad och utveckling de respektive marknaderna.

Den pågående klimatkrisen kan otvivelaktigt förklaras av antropogena aktiviteter på jorden. Växthusgaserna som orsakar den globala uppvärmningen uppstår huvudsakligen genom förbränning av fossila ämnen och mätningar visar på exceptionella koncentrationer av växthusgaser i atmosfären – för koldioxid de högsta på 800 000 år. Planetens medeltemperatur har rubbats och lämnar idag inte någon del av planeten oberörd. Den globala uppvärmningen och klimatförändringarna bekämpas genom globala överenskommelser, så som Parisavtalet, om drastiskt minskade nettoutsläpp av växthusgaser. Sveriges krav på utsläppsminskningar genom EU ligger på 50 procent fram till 2030. Näringslivet har en väsentlig och ansvarsfull roll för en hållbar utveckling, den gröna omställningen och genomförandet av de globala klimatmålen. GHG-protokollet är en icke-vinstdrivande organisation som etablerades i slutet av 1990-talet utifrån det ökande behovet av ett globalt standardiserat ramverk för redovisning och rapportering av växthusgasutsläpp. Enligt GHG-protokollet sorteras utsläppen som direkta eller indirekta i tre scope: scope 1 (direkta), 2 (indirekta) och 3 (indirekta, som uppstår i värdekedjan utanför företagets grindar). Genom en fallstudie på Ramudden, ett företag inom bygg- och anläggningssektorn, utför den här studien klimatberäkningar inom scope 3 på ett trafikprojekt gällande en tunnelavstängning. Studiens utförande baseras på primär datainsamling från Ramudden, sekundär datainsamling från internationellt erkända databaser och med metodstöd genom GHG-protokollet. Målsättningen med studien är att utreda var de största växthusgasutsläppen uppstår i tunnelavstängningen, inom områdena material, transport och avfall, och var utsläppen kan minskas. Resultatet visar att de största utsläppen härrör från området transport, specifikt förbränning av diesel. Störst utsläppsreducering anses kunna uppnås inom området transport genom undvikande av nyinköpt material och byte från fossila bränslen till förnybara. Slutsatserna som dras är att inköp av nya produkter följer med höga växthusgasutsläpp genom transporten av dem. Vidare ger fossil diesel (miljöklass 1) sex gånger större växthusgasutsläpp än fossilfri diesel i form av HVO. / The current climate crisis can undoubtedly be explained by anthropogenic activities on Earth. The greenhouse gases enter the atmosphere through the burning of fossil fuels and cause global warming. Measurements show exceptional concentrations of greenhouse gases – for carbon dioxide the highest in 800 000 years. The planet´s average temperature has been thrown out of balance and does not leave any part of the planet unaffected.  Global warming and climate change are combated through global agreements, such as The Paris Agreement, with demands on drastically reduced net emissions of greenhouse gases. Sweden´s requirement within the EU is a 50 percent emission reduction until 2030. The business sector has an essential and responsible role for sustainable development, the green transition, and the implementation of global climate goals. The GHG protocol is a non-profit organization established in the late 1990s that arose out of the growing need for a globally standardized framework for accounting and reporting greenhouse gas emissions. The GHG protocol classifies emissions as direct or indirect emissions, into three scopes: scope 1 (direct), 2 (indirect) and 3 (indirect emissions that occur in the value chain and are not included in scope 2). Through a case study on Ramudden, a company in the building and construction sector, this study performs scope 3 climate calculations on a traffic project regarding a tunnel closure. The execution of the study is based on primary data collection from Ramudden, secondary data from international databases and a methodological guidance from the GHG protocol. The aim of this study is to examine where the largest greenhouse gas emissions occur within the project, in the areas of material, transport and waste, and identify where the emissions most effectively can be reduced. The result shows that the greatest emissions come from the transport area, specifically diesel emissions. The greatest emission reductions are achievable by avoiding purchases of new equipment and therefore avoiding its transportation emissions, and by switching from fossil fuels to renewable. The conclusions are that the purchase of new equipment generates large emissions from the equipment transportation. Furthermore, fossil diesel (environmental class 1) produces six times greater greenhouse gas emissions than fossil-free diesel (HVO).

Bakgrund: Bygg- och fastighetsbranschens växthusgasutsläpp i Sverige står i paritet med utsläppen från inrikes transporter i Sverige. För att uppnå Sveriges regerings mål om att landets nettoutsläpp av växthusgaser ska vara noll vid 2045 krävs en omställning i branschen. Av de totala växthusgasutsläppen från bygg- och fastighetsbranschen står ombyggnationer och förvaltning för cirka 20 procent. För att kunna minska dessa utsläpp krävs det att fastighetsägare har möjlighet att ta medvetna val vid ombyggnationer för att minska deras klimatpåverkan. Det finns studier som fokuserar på klimatberäkning vid nybyggnationer av byggnader, men en aspekt som oftast utelämnas är klimatberäkningar vid ombyggnationer och renoveringar, trots att dessa bidrar med en betydande del av de totala växthusgasutsläppen från branschen. Syfte: Studiens syfte är att undersöka möjligheten för fastighetsbolag att beräkna deras indirekta klimatutsläpp från ombyggnationer, samt att modellera en typisk ombyggnation för att estimera dess klimatpåverkan i form av koldioxidekvivalenter per kvadratmeter. Metod: Studien utgår från forskning inom området för livscykelanalyser och information från leverantörer inom bygg- och fastighetsbranschen genom årsredovisningar, hållbarhetsrapporter och information från hemsidor. Studien är baserad på en fallstudie bestående av en nulägesanalys av fyra leverantörer anlitade av Hufvudstaden vars hållbarhetsarbete analyserades, samt modellering av en typisk ombyggnation genomförd av Hufvudstaden. Modelleringen genomfördes med hjälp av programmet One Click LCA (2015) där klimatdata om material kunde inhämtas från programmets databas. Slutsats: Studien visar att möjligheterna för att fastighetsbolag ska kunna beräkna deras indirekta klimatutsläpp vid ombyggnationer beror till stor del av kvalitén av informationsutbyte mellan leverantörer och fastighetsbolag, vilket visade sig variera mellan olika företag. Bristen på kunskap om hur man genomför livscykelanalyser är också ett hinder som framkommit av studien. Resultatet av modelleringen visade att en typisk ombyggnation ger upphov till ett klimatutsläpp på 210 𝑘𝑘𝑘𝑘 𝐶𝐶𝐶𝐶2𝑒𝑒/𝑚𝑚2. / Background: Greenhouse gas emissions from the construction and real estate industry in Sweden stands for approximately the same amount as the emissions from Sweden’s domestic transports. To achieve Sweden´s governments goal that Sweden´s net emissions of greenhouse gases should become zero until 2045 a major readjustment in the industry is needed. Greenhouse gas emissions from reconstruction and management stands for approximately 20 percent of the total emissions from the whole construction and real estate industry. To reduce these emissions real estate owners must be able to take suitable options regarding material in the reconstruction process to be able to reduce their emissions. Most studies focus on climate calculation regarding new buildings, but often excludes emissions from reconstruction and refurbishments, although they stand for a significant part of the total emissions from the industry. Purpose: This study aims to investigate the possibility for a real estate owner to calculate their indirect emissions from reconstructions and construct a model for a typical reconstruction and estimate its climate emissions in terms of carbon dioxide equivalents per square meter. Method: The study is based on research in the field of life cycle analysis and information from suppliers within the construction and real estate industry through annual reports, sustainability reports and information from their websites. The study is based on a case study including an analysis of four suppliers and how they work with climate and model of a typical reconstruction of an office owned by Hufvudstaden. The model was based on the program One Click LCA (2015) where climate data could be retrieved from their database. Conclusions: The study show that it is important with information exchange between real estate owners and their suppliers to be able to calculate their indirect climate emissions, which can vary a lot between different companies. The lack of knowledge about life cycle analysis can also cause troubles while trying to get climate data about the material that is used during the reconstruction phase. The result from the modelling showed that a typical reconstruction causes climate emission of 210 𝑘𝑘𝑘𝑘 𝐶𝐶𝐶𝐶2𝑒𝑒/𝑚𝑚2.

Practice and knowledge of upper‐level human nutrition and dietetics students (juniors and seniors, n=96) attending a midwestern university were compared to their comprehension and application of the Scope of Dietetics Practice. The sample consisted of 96 students, primarily (72%) in the 21 – 23 age category; females made up 83% and males comprised the remaining 17% of the sample. In this sample, 70% of the participants reported dietetics as their current major, and 30% stated that their major was human nutrition. Overall, students majoring in human nutrition responded neutrally to the questions concerning comprehension, knowledge, and implementation of the Scope of Dietetics Practice, while participants majoring in dietetics reported better knowledge, comprehension, and implementation of the Scope of Dietetics Practice. However, students majoring in human nutrition reported increased use of nutrition information to diagnose others than were students studying dietetics. In general, participants responded to questions regarding their practice and application of nutrition knowledge to themselves and others as would be expected, though there were differences between the students studying human nutrition and those studying dietetics.

Syfte: Narrativ kompletterande information är ett hjälpmedel för att öka förståelsen för vad som presenteras i årsredovisningars finansiella rapporter. Mängden information kan variera stort mellan olika företag då det saknas tydlig lagstiftning kring detta. Styrelsen ansvarar för att årsredovisningen stämmer med verkligheten. Syftet med den här studien är att undersöka sambandet mellan omfattningen narrativ kompletterande information till poster rapporterade i årsredovisningarnas finansiella rapporter och företagens styrelsesammansättning och storlek.  Metod: Studien är genomförd med en kvantitativ metod. Vi har utifrån tidigare forskning och teorier formulerat ett antal hypoteser som testats för att kunna bekräftas eller förkastas. Data har samlats in genom innehållsanalys då vi undersökt årsredovisningar från 75 företag noterade på Nasdaq OMSX inom segmentet Large Cap.  Resultat & slutsats: Resultaten i denna studie visar endast ett par svaga samband, vi ser att både kvinnliga ledamöter och ledamöter oberoende mot större aktieägare har ett svagt positivt samband med narrativ kompletterande information. Gällande styrelsestorlek samt utbildning hittar vi inga samband alls mellan dessa faktorer och narrativ kompletterande information.  Förslag till fortsatt forskning: För fortsatt forskning föreslår vi att ett större urval tas med, samt eventuellt fler faktorer för styrelsesammansättningen. Vi tror att ett större urval skulle kunna visa på starkare samband än vad vi fått fram i vårt resultat. Ytterligare studier vore att undersöka relationen mellan ägare och ledning och hur denna relation påverkar omfattningen av den narrativa kompletterande informationen. En annan aspekt som kan vara intressant att undersöka är revisorns påverkan på narrativ kompletterande information. Till sist föreslår vi en studie där varje post i resultat- och balansräkningen jämförs för att undersöka förekomsten utav impression management och hur detta påverkas utav styrelsesammansättningen.  Uppsatsens bidrag: Studien tar upp omfattningen av narrativ kompletterande information i årsredovisningar samt hur denna påverkas av styrelsesammansättningen. Tidigare studier har genomförts utomlands men inte på den svenska marknaden. Vårt bidrag är att vi studerar denna relation hos företag registrerade på Nasdaq OMXS inom segmentet Large Cap. Vi undersöker även arbetstagarrepresentanternas påverkan på narrativ kompletterande information, en aspekt som inte undersökts tidigare / Aim: Narrative complementary information is a tool to increase understanding of what is presented in the financial statements of annual reports. In the absence of clear legislation the amount of information between different companies may vary greatly. The Board is responsible for the annual report to reflect reality. The aim of this study is to examine the relationship between the scope of the narrative additional information to items reported in the annual reports financial statements and how it is influenced by corporate board composition and size  Method: The study was conducted with a quantitative approach. Based on previous research and theories we have formulated a number of hypotheses to be tested and confirmed or rejected. Data were collected through content analysis as we examined the annual reports of 75 companies listed on the Nasdaq OMXS in the Large Cap-segment.  Result & conclusions: The results of this study show only a few weak associations. We find that both female members and members independent of the major shareholders have a weak positive relationship with the narrative complementary information. There are no correlation at all to be found between board size and education and narrative complementary information.  Suggestions for future research: For further research we propose that a larger sample is taken and perhaps other factors for the board structure. We believe that a larger sample would show a stronger relationship than we have produced in our results. Another study could be to examine the relationship between owners and management and how it affects the scope of the narrative complementary information. Another interesting aspect to investigate could be the impact of auditors on narrative complementary information Finally, we propose a study where every item in the income statement and balance sheet are compared to determine whether impression management are applied and how this is affected out of board structure.  Contribution of the thesis: The study brings up the scope of narrative complementary information in annual reports and how this is affected by the board structure. Previous studies have been performed abroad but not in the Swedish market. Our contribution is that we study this relationship on companies listed on Nasdaq OMXS in the Large Cap segment. We also investigate the impact of employee representatives on narrative complementary information, an aspect not examined before.

The role of Certified Registered Nurse Anesthetists (CRNAs) in the delivery of anesthesia care is evolving given the recent recommendations for Institute of Medicine and provisions in the Affordable Care Act. Despite rigorous clinical training and consistent outcomes studies to support quality care given by CRNAs, the scope of practice of nurse anesthetists is frequently limited, and they do not practice to the full extent of their education and training. As health care spending becomes more constrained and demand for anesthesia services rises, the role of nurse anesthetists as more autonomous providers of anesthesia may be required to maintain access to quality care in a cost-conscious environment. Understanding the factors that influence one’s decision to engage in a broad scope of practice may guide training and recruiting practices. Using Bandura’s Self-Efficacy Theory as a framework to conceptualize scope of practice, an internet based survey of a cross-section of practicing CRNAs was conducted. Subjects responded to questions to describe the geography of their practice, experience as a civilian or military CRNA, and detailed clinical training variables. A composite score was created to gauge overall quality of clinical training. Each CRNA then rated their global scope of practice using a novel SOP-VAS, from 0-100. 1409 subjects participated in this study, yielding 1202 usable data sets. CRNAs practicing in rural locations exhibited higher mean SOP scores than those practicing in urban and suburban locations (p<0.001). CRNAs practicing in states that had opted-out of physician supervision had higher mean SOP scores (p<0.001). Years in Practice was positively correlated with SOP (p<0.01), however months on active duty in the military as a CRNA did not show a statistically significant correlation with SOP. Gender and the composite quality score also demonstrated a statistically significant affect on SOP. Regression modeling using significant predictors from prior analyses resulted in predictive model to describe SOP (p<0.001). Use of the novel SOP-VAS was found to be a reliable and valid tool to measure SOP among nurse anesthetists. Further study is warranted to identify additional factors that may contribute to scope of practice among nurse anesthetists.

Many potential benefits of new product introductions (NPI) have been identified in existing literature, yet there are empirical and theoretical evidence that suggests that such benefits are not assured. Building on the concepts of time compression diseconomies, absorptive capacity, and time diversification, we argue that benefits that a firm derives from introducing new products depend on the process of NPI, which we conceptualize as how and what products are introduced by the firm. We propose that pace, rhythm, and the scope are three important characteristics of the process of NPI that affect firm value. Further, we argue that this effect is moderated by organizational marketing and technological intensities. We use an unbalanced panel dataset of the products introduced by public firms between 1991 and 2015 to investigate the proposed framework in the bio-pharmaceutical industry. We estimate the proposed model using a multilevel modeling framework, accounting for endogeneity, unobserved heterogeneity, and heteroscedasticity. The proposed framework and modeling approach provide empirical support for the role of pace, rhythm and scope of NPI on firm performance, and guide managers on choosing the right growth strategy to improve new product performance.

This thesis addresses the problem of Czech Environmental Inspectorate and the general protection of the environment. I focus on the history of the protection of the environment, both at international, European and national. Further, I develop inspections in our area and grounds of Inspection, its scope (both substantive and territorial) and its competence in all major components. For comparison, I also deal with environmental protection in other European countries (I chose two Western European countries, which have a relatively long history of environmental protection). Most, however, devoted to the performance of supervision, both in general and specifically as one of the powers of inspection to all five areas. At the end of the deal by providing information and differences in process the individual laws. The aim is to introduce the reader to general environmental protection, and especially with the functioning of Inspections and its importance.

The purpose my thesis is to analyse the substantive and temporal scope of application of selected general binding rules governing the international sales contract and to analyse their mutual relations. The work is composed of six chapters, each of them dealing with a different issue of international sales contract. The first chapter deals with the definition of the term international sales contract in view of the practical and theoretical understanding, because the definition of an international sales contract has its own specifics in contrast to the definition of a sales contract in Czech law. The second chapter discusses the basic approaches of legal regulation in private international law and outlines the basic advantages and disadvantages of specific approaches of legal regulation in private international law in view of the international sales contract in this section. I put this chapter into my work for the better understanding and orientation of reader in issue of general regulation of international sales contract. The third chapter deals with the substantive, temporal and personal scope of application of the Czech Act on Private International Law in view of the international sales contract. The fourth chapter discusses the substantive, temporal and personal scope of application of the Rome...

The purpose of the thesis is to analyse the scope of application of the Convention for the Unification of Certain Rules for International Carriage by Air signed at Montreal on 28th May 1999 (Montreal Convention). The thesis comprises four chapters, each which deals with different aspects of the scope of application of the Montreal Convention. The thesis is approached by the analytical method using classical four methods of interpretation and is based mainly on foreign sources: English, American, Canadian and German in particular. It includes up-to-date relevant court decisions, primarily from American courts and the Court of Justice of the European Union. Czech sources are used especially when dealing with theoretical and general questions. No Czech court decision is included as by the time of handing in this thesis there was no accessible decision of any higher court of the Czech Republic. Chapter one deals primarily with Article one of the Montreal Convention which contains some important terms having effect on the scope of application of the Convention as well as containing the term international carriage. Further in this chapter is discussed the subject-matter scope of application of the Convention and instruments expanding the scope of application of the Montreal Convention (successive...