The thesis proposes a new approach to assess sustainability of waste management systems. In the first part current mixed municipal waste (MSW) management system of the Czech republic is reviewed and promising MSW treatment techniques are introduced. In the second part a summary of literature on Life Cycle Assessment (LCA) approach to assess sustainability of MSW systems is provided. A new sustainability assessment model is proposed by implementing LCA to a current tool called NERUDA used to optimize waste management costing. It is demonstrated how to connect these two concepts in order to aquire a powerful tool for sustainability assessment.

The work evaluated on the basis of commonly available data some of the implications of collection toll of highway D1 and D5. It focuses on identifying potential alternative routes by using statistics of national traffic census. On these routes it evaluates the changes of traffic safety, which can show the change of traffic intensity of trucks. Next part evaluates potential economic benefits of bypassing toll routes. In the end it notes possible scenarios of impacts extended toll zones to the above fact findings.

Bakgrund: Utvecklingen av revisorsprofessionen kan härledas ända till 1895. En utveckling som grundas i professionalitet men som på senare år blivit allt mer kommersialiserad. Revisionsbyråernas ägare benämns som partners och likt andra organisationstyper har ägarna en stor påverkan på organisationen. Partners skiljer sig dock från många andra ägare i stora företag med sin aktiva närvaro i det dagliga arbetet. Positionen som partner innebär bl.a. makt, status och finansiella fördelar. Incitamenten med partnerskapet bör variera beroende på partnerandel, vilket kan tänkas leda till en dominans av antingen professionell eller kommersiell logik. Syfte: Studiens syfte är att undersöka om partnerandelen påverkar revisionskvalitén inom de fyra största revisionsbyråerna i Sverige. Metod: För att undersöka studiens syfte har en hypotes skapats utifrån agentteorin samt kommersiell och professionell logik. Studien utförs med hjälp av en tvärsnittsdesign och en deduktiv ansats. Studien har utförts på ett urval som består av de fyra största revisionsbyråerna i Sverige och deras klienter på Stockholmsbörsens tre största listor för år 2012 och 2018. Slutsatser: Studien kan från analys och diskussion komma till en slutsats att partnerandelen har en påverkan på revisionskvalitén. Med studien kan det utläsas att auktoriserade revisorer per partner har en positiv relation till revisionskvalitén / Background: The development of the auditor profession originates from 1895. However, the development that is based on professionalism has in recent years become increasingly commercialized. The audit firm’s owners are called partners and like other types of organizations, the owners have a big impact on the organization. However, partners differ from other owners with their presence in the daily business. The position as a partner comes with power, status and financial advantages, which may lead to a dominance of either professional or commercial logic. Purpose: The purpose of the study is to explore whether the partner share affects the quality of auditing within the four biggest audit firms in Sweden. Method: To fulfill the purpose of the study, a hypothesis has been formulated with agency theory and commercial and professional logics. This study uses a crosssectional design with a deductive approach. The selection of data includes the four biggest audit firms in Sweden and their clients on the three biggest lists in the Swedish stock market during 2012 and 2018. Conclusions: The study can conclude from analysis and discussion that the partner share has an impact on audit quality. The study shows that authorized auditors per partner have a positive relationship to audit quality

Internprissättning av koldioxid (ICP) är ett verktyg som företag frivilligt kan tillämpa för att sätta ett ekonomiskt värde på sina utsläpp. Det kan i sin tur underlätta företags styrning mot lägre koldioxidutsläpp. Flera organisationer rekommenderar företag att arbeta med ICP, däribland Finansinspektionen och EU-kommissionen. Det finns inget facit på hur företag bör arbeta med ICP och det finns lite forskning inom området, i synnerhet svensk forskning. Enligt den forskning som finns är det tre ICP-metoder som är vanligast förekommande; Intern koldioxidavgift, skuggprissättning och intern handel med utsläppsrätter. Utifrån detta är syftet med denna studie att öka förståelsen för arbetet med ICP och undersöka om ICP kan effektivisera företags hållbarhetsarbete. Studien har genomförts med hjälp av forskningsintervjuer, där respondenter från tre företag intervjuats. Intervjuerna har strävat efter att svara på frågorna var, när, hur och varför företag tillämpar ICP. Utgångsläget för studien har varit en kvalitativ forskningsmetod med teoretisk bas som ansats. Vidare har en tematisk analys genomförts utifrån den teoretiska basen som består av en redogörelse för ekonomistyrningslitteratur, kontextuella teorier, tidigare forskning om ICP samt en praktisk ICP-guide. Studien har påvisat att ICP används vid beslutsfattande och att det kan användas både på operativ och strategisk nivå. Vidare kan studien konstatera att skuggprissättning är den vanligaste metoden i de studerade företagen. Motivet till ICP-arbetet varierar men ett generellt motiv som studien identifierat är att ICP används för att styra beslut i rätt strategisk riktning. Även riskhantering är ett motiv som är ständigt återkommande i studiens empiri och ICP används då för att förbereda verksamheten mot framtida eventuella koldioxidregler. Slutligen konstaterar studien att ICP i viss utsträckning kan effektivisera företags hållbarhetsarbete. / Internal Carbon Pricing (ICP) is a self-regulation tool that companies voluntarily can apply to add an economic value on their GHG emissions. ICP can facilitate controlling and steering towards lower GHG emissions. Several organizations recommend companies to work with ICP, including the Swedish Financial Supervisory Authority and the European Commission. There is not one solution on how companies should work with ICP and there is little research in the area, especially Swedish research. According to the available research, however, three ICP methods are the most common; Internal carbon fee, shadow pricing and internal emissions trading. Based on this, this study aims to increase the understanding of the work with ICP and whether ICP can improve companies' sustainability work. The study was conducted with the help of research interviews, where respondents from three companies were interviewed. The interviews have sought to answer the questions of where, when, how and why companies apply ICP. The starting point for the study has been a qualitative research method with a theoretical base. A thematic analysis has been carried out on the basis of literature review, on the basis of previous research on ICP and on the basis of previous examples on how companies work with ICP. The study has concluded that ICP is used in decision-making and that it can be used in decisions made at both operational and strategic levels. Furthermore, the study can state that shadow pricing is the most common method in the cases studied. The motive behind the ICP work varies, but a general motive that the study has identified is that ICP is used to steer decisions in the right strategic direction. Risk management is also a motive that is constantly recurring in the study's empirical data, where ICP is used to prepare the business for future possible carbon regulations. Finally, the study states that ICP to a certain extent can improve companies' sustainability work.

Le 1er juin 2016, la politique nationale de gratuité des soins de santé reproductive est entrée en vigueur au Burkina Faso. Elle vise à réduire la mortalité maternelle en améliorant l’accès aux soins de santé pendant la grossesse, l’accouchement, et en post-partum. Si cette politique a permis d’augmenter la fréquentation dans les centres de santé reproductive par les femmes, d’autres barrières pourraient encore limiter le recours à ces services. Il s’agit, d’une part, de la mauvaise qualité des relations entre les femmes et les soignant·e·s, et d’autre part, du faible pouvoir décisionnel des femmes en matière de santé reproductive et de planification familiale. Notre étude vise à décrire ces deux barrières potentielles dans le contexte de la gratuité des soins au Burkina Faso. Nous avons réalisé une étude qualitative descriptive en milieu rural. Des données ont été collectées à l’aide d’entrevues semi-dirigées et de groupes de discussion, auprès de femmes burkinabè en âge d’avoir des enfants, de leurs maris, et d’informatrices clés. Nos résultats montrent, d’une part, que les relations avec les soignant·e·s et la qualité des soins au centre de santé sont perçues comme satisfaisantes par les femmes. D’autre part, si la gratuité des soins semble efficace pour améliorer l’accès aux soins de santé reproductive et à la planification familiale, le poids des normes sociales semble toujours limiter le pouvoir décisionnel des femmes. Au regard de ces résultats, des pistes d’action seraient à envisager en complément de la gratuité pour améliorer le pouvoir décisionnel des femmes en matière de santé. / On June 1, 2016, the national user fee exemption policy has been introduced in Burkina Faso. It aims to reduce maternal mortality by improving access to healthcare during pregnancy, childbirth, and postpartum. This policy has increased the number of women attending reproductive health centres, however other barriers could still prevent women from seeking healthcare. These barriers are, first, the poor quality of relationships between women and healthcare providers, and second, women’s lack of decision-making power in matters of reproductive health and family planning. Our study aims to describe these two potential barriers in the context of free healthcare in Burkina Faso. We carried out a descriptive qualitative study in rural areas. Data were collected through semi-structured interviews and focus groups from Burkinabe women of childbearing age, their husbands, and key informants. Our results show, on one hand, that relationships with healthcare providers and quality of care at health centres are perceived as satisfactory by women. On the other hand, while the user fee exemption policy seems to be effective in improving access to reproductive care and family planning, social norms seem to limit women’s decision-making power. In view of these results, courses of action could be imagined to improve the decision making power of women regarding reproductive health and family planning.

PHRサービス「ポケットカルテ」に集積された個々の住民の生涯の健康医療福祉介護履歴情報は、当該個人のLife-Logといえることが判明し、従来の医療費に加えて、健康維持や「未病」対応のための消費の総和を新たな指標「健康費」と定義した。現在の医療経済施策基盤である国民医療費の上位概念となる「健康費」を最適化することは、医療の質を向上しつつ、国民医療費を適正化し、国民皆保険の維持に寄与すると思われる。 / The big data of the life-long history information in health care and welfare care of an individual resident stored in the PHR service "Pocket Karte", has been found to be the Life-Log of the resident. So, I have defined a new index "Health Care Fee" as the sum of consumptions for health maintenance and the "pre-disease" care in addition to the conventional medical costs. It is believed that to optimize the "Health Care Fee", the broader concept of the Estimates of National Medical Care Expenditure as the basis for medical economic policy currently, is to contribute to improve the quality of medical care, and to optimize the Estimates of National Medical Care Expenditure, and to maintain of universal health insurance system in Japan. / 博士(政策科学) / Doctor of Philosophy in Policy and Management / 同志社大学 / Doshisha University

No description available.

This thesis investigates the relationship between the total expense ratio and the 5-year performance to last month for sustainable mutual funds registered in Sweden and the United States. The increasing amount of mutual funds and the shift towards sustainability in the society gives cause to study the relationship between the total expense ratio and the performance of sustainable mutual funds rather than conventional mutual funds. The analysis was conducted by testing the relationships through different regression models for both the Swedish and the U.S. market. A simple regression model was conducted for both markets to study the relation that the total expense ratio has to the 5-year performance to last month. To further analyse the relation between the two variables, a multiple regression model was conducted for both markets to further analyse the significant relationship between the total expense ratio and the 5-year performance to last month. The data was collected via Eikon and included mutual funds registered in Sweden and the U.S., each mutual fund collected was retrieved together with an ESG score which was the definitive factor whether the mutual fund could be considered as sustainable or not. The results gathered from the simple regression model for the Swedish market was found to have no significant relationship and the explanatory degree for the regression model was very low. The results regarding the simple regression model for the U.S. market are however found to be significant but with a low degree of explanation as well. Hence the result from this study indicates that there is no significant relationship between the total expense ratio and the 5-year performance to last month for the Swedish market when conducting a simple regression model, while the U.S. market has a low significant relationship between the variables. However, a multiple regression model for the Swedish market containing additional control variables presents a significant relationship between the total expense ratio and the 5-year performance to last month. The same results were found for the U.S. market when conducting a multiple regression model. The results for the Swedish simple regression model align with previous studies conducted within this area, where previous studies have found there to be no significant relationship between the total expense ratio and the performance of mutual funds, hence same results are applicable to sustainable mutual funds. However, this study did in fact also display significant relationships for the multiple regression model for the Swedish market as well as for both regression models for the U.S. market. Which indicates that the total expense ratio to some extents have an explanatory relationship between the total expense ratio and the 5-year performance to last month for sustainable mutual funds in both the Swedish market and the U.S. market.

För att investerare ska placera kapital mot hållbara investeringar krävs insikt om det finns en premie som valet av hållbara aktiefonder innebär eller om dessa motsvarar eller till och med överavkastar mot konventionella fonder. I denna uppsats undersöker vi hur den riskjusterade avkastningen, mätt som Jensens alpha, ser ut för hållbara och konventionella fonder. Studien undersökte 51 aktiefonder med hemvist i Sverige för åren 2017-2021 där datan samlades in från Avanza och hållbarhetsbetyg från Morningstar användes för klassificering av konventionella respektive hållbara fonder. Resultaten pekar på att hållbara aktiefonder har en riskjusterad avkastning som är 0,2 procentenheter högre än konventionella aktiefonder över hela tidsramen. Studien undersökte även förhållandet mellan riskjusterad avkastning och förvaltningsavgiften och fann ett marginellt positivt samband utifrån en regressionsanalys. Studien bidrar till forskningsområdet genom att närmare undersöka ett individuellt land till skillnad från tidigare studier och på senare årtal vilket ger en mer nutida förståelse för hållbara och konventionella aktiefonder på den svenska fondmarknaden. / For investors looking at placing their capital in sustainable equity funds, there is a need for knowledge as to how sustainable funds compare to their conventional peers. Do they demand a premium, have the same returns or even outperform? In this paper we look at the risk adjusted return, Jensen's alpha, on the Swedish fund market between the year 2017-2021 and how sustainable funds compare to conventional ones. The results indicate that sustainable funds outperform conventional funds with 0,2 percentage points over the entire time frame. The study also examined the relationship between fund fees and risk adjusted returns and found a marginal positive relationship from a regression analysis. The study contributes to the scientific field by closer examining a single country for a later time frame, giving a more contemporary understanding of sustainable and conventional funds on the Swedish fund market.

Purpose – The aim of this paper is to provide evidence on the extent and the consequences of the provision of non-audit services (NAS) by statutory auditors to German family firms. Design/methodology/approach – The study analyzes hand collected fee data of 368 listed and private family firms in Germany. It employs univariate tests, ordinary least squares and two-stage least squares regressions to investigate potential threats to perceived auditor independence and knowledge spillovers between jointly provided NAS and audit services. Findings – Incumbent auditors are shown to be a significant source of various types of NAS to family firms. There is weak evidence on threats to perceived auditor independence and support for reciprocal knowledge spillovers between the services. While listed and private family firms do not differ in regard to the proportion of NAS fees, comparative findings suggest that key threats and benefits of jointly provided services are more prevalent among private than among listed family firms. Research limitations/implications – The study suffers from limited data availability and is restricted to the initial year of mandatory audit fee disclosure of private firms in Germany. Particularities of family firms and the German setting, as well as differential results for listed and private family firms, suggest fruitful avenues for future research. Practical implications – The study addresses the current issues in audit regulation. Regulatory bodies should consider that key threats and benefits of auditor-provided NAS decrease with stronger exogenous restrictions. Attempts to restrict jointly provided services in the EU suggest family firms to reconsider their reliance on auditors as a trusted source of NAS. Originality/value – This study is the first to provide evidence on the extent and consequences of auditor-provided NAS in family firms based on fee disclosure. It is also among the few studies that investigate private firms in a code law country and complements prior evidence from Germany that is restricted to listed firms. More generally, it contributes to limited evidence at the intersection of audit and family business research.