Syftet med examensarbetet är att skapa förståelse kring effekterna av ett införande av individuell mätning och debitering (IMD) av värme och/eller varmvatten i hyresrätter i Sverige ur ett bredare perspektiv samt att visa på dess samhällsekonomiska nyttor. Med utgångspunkt i en given lägenhetstyp, med antagna initiala förbrukningar av värme och varmvatten samt en given teknisk standard för huset, utfördes en så kallad Cost-Benefit analys för att komma fram hur ett införande av IMD påverkar samhället ekonomiskt. Fokus har i rapporten legat på de tre aktörerna hyresgäst, hyresvärd och fjärrvärmeleverantör samt i viss mån även miljöaspekter. I analysen jämförs tre olika alternativ: alternativ 1 – införa IMD av enbart varmvatten, alternativ 2 – införa IMD av både värme och varmvatten och alternativ 3 – inte införa någon typ av IMD. Analysen gick till så att alla relevanta konsekvenser erhöll ett monetärt värde för att sedan ingå i ett 10-årigt kassaflöde mellan åren 2013-2023. En viktig aspekt i rapporten är fjärrvärmeleverantörens (FVL) roll vid energiproduktionen samt dess rörliga kostnader som inte tycks spegla de rörliga avgifter som kunderna debiteras. En minskning i energianvändandet får därför till följd att intäkter avtar mer än kostnaderna för FVL. I beaktning tas även de miljömässiga konsekvenserna av en minskad energianvändning med avseende på koldioxidutsläpp. Nuvärdena av de tre olika alternativen speglar vidare hur lönsamt respektive alternativ är. Resultatet blev att både alternativ 1 och 2 visade sig vara olönsamma, med negativa nuvärden. Det alternativ som förespråkas i rapporten är därför att inte införa någon typ av individuell mätning och debitering i lägenheterna. I känslighetsanalysen konstateras det dock att lönsamheten är starkt beroende av vissa antaganden som tidigare gjorts och att det är svårt att dra några generella slutsatser utifrån resultatet. Bland annat kan man konstatera att en förändring av initial förbrukning av varmvatten från 60 m 3/år till 70 m3/år gör båda alternativen lönsamma, allt annat lika. Små justeringar hos de ingående parametrarna kan således få avgörande konsekvenser för kalkylen. / The aim of the project is to create an understanding of the effects of introducing individual metering and charging (IMC) of heat and / or hot water in rental units in Sweden from a broader perspective, and to show its social benefits. Based on a given technical standard of an apartment, with assumed initial consumptions of heating and hot water, a 'Cost-Benefit Analysis (CBA) was conducted to show how an introduction of IMC affects society economically. The focus of the report is on the three actors: tenant, landlord and the district heating supplier. Environmental impacts are also achieved in the report, but only to a limited extent. The analysis compares three different options: Option 1 - introduce IMC of hot water only, Option 2 - introduce IMC of both heating and hot water, and Option 3 - do not introduce any type of IMC. All relevant impacts received monetary values to, thereafter, be arranged in a 10-year cash flow model, between the years 2013 and 2023. Present values of the three options will reflect on how profitable each option is. An important aspect of the report is the district heat supplier’s role in energy production, and its variable costs that do not appear to reflect the consumers’ variable fees of heating. A reduction in energy use can therefore result in revenues declining more than costs of the district heat supplier. The report also takes into account environmental impacts of reduced energy consumption, with respect to emissions of carbon dioxide. The outcome of the CBA was that both options 1 and 2 were shown to be unprofitable, with negative net present values. Thus, the preferred option in the report is Option 3 – not to introduce any type of individual metering and charging in the flats. However, the sensitivity analysis concludes that profitability is highly dependent on certain assumptions made and that it is difficult to draw any general conclusions from the results. Among other things, it can be concluded that a change in initial consumption of hot water from 60 m 3 to 70 m3 makes both options profitable, all else equal. Small adjustments of the parameters can thus have a major impact on the calculation.

The study begins by investigating Thailand’s administration of its mineral resources and those of some other leading mineral-exporting countries for comparison. The notion of ‘resource curse’, which affects many resource-rich countries, and an analysis how Thailand fought and won the ‘curse’ is critically explored. The principle of sustainable development and its implication to Thailand are presented, together with various computed indicators of sustainable development for Thailand. The role of mineral resources and Hotelling’s model in the context of sustainable development are discussed. The essence of this study is the development of economic models to determine the optimal extraction paths of Thailand’s gypsum resources based on Hotelling's concept of maximizing Net Present Value (NPV) of benefits accrued to the country. This study finds that under all assumptions and all scenarios, at a certain point in time, Thailand should stop exporting its gypsum and devote the remainder of its gypsum resources to domestic consumption only. In addition, Thailand should push gypsum price up to a certain level. The model determining gypsum consumption in Thailand and some countries imported gypsum from Thailand, which are the basis to determine the optimal extraction paths of gypsum in Thailand, is also developed. It shows that the price of gypsum had no effect on its consumption. In other words, the demand for gypsum might be highly inelastic. Finally, the long-term policies for Thailand to manage its gypsum resource are recommended.

Studiens syfte är att undersöka och redovisa vilka förutsättningar räddningstjänsten har att implementera SROI-modellen som ett utvärderingsverktyg för sin verksamhet. Arbetet bör ses som en förstudie till ett sådant projekt. Inom ramen för undersökningen har fem djupintervjuer utförts med räddningschefer och utbildningssamordnare fördelade på fyra olika kommuner. Utöver detta har sekundärkällor i form av utbildningsmaterial samt andra undersökningar studerats. Slutsatser: Räddningstjänsten ombeds i allt högre grad redovisa sin verksamhet i form av mätbara mål. Ansvariga inom räddningstjänsten saknar ofta verktyg för att formalisera och redovisa det utvärderingsarbete som regelbundet genomförs. Det framgår att man i varje region utför regelbunden utvärdering, men generellt inte uppfattar det så. Undersökningen indikerar att SROI är ett lämpligt verktyg att implementera och använda för räddningstjänsten. SROI kan fungera som en mall för att formalisera utvärderingsprocessen för att göra den synlig för såväl interna som externa intressenter.

Bakgrund:Vi konsumerar redan idag en och enhalv gånger jordens bärkapacitet,ochkommer 2030behöva två jordklotför att stödja vår konsumtion.Dettamedförockså en ännu högre konsumtionsökning som kommer att sätta ett ännu högretryck på jorden. Den linjära ekonomin som bygger på att utvinna resurser,producera, konsumera och sen bli kvitt avfalletfungerar helt enkeltinte i längdenoch framtiden stavas därför nu cirkulär ekonomi. En industri som spelar en storrollinomsamhället ochsomdessutomärdenstörstautsläpparenav alla industrieri Sverige är stålindustrin. Stålindustrin är därför den industri som genom enomställning från linjär till cirkulär ekonomi kan spela en viktig roll iimplementationen av ett mer cirkulärtsamhälle. Syfte: Syftet med denna studie är att mot bakgrunden av det allt mer pressadevärldsläget undersöka omställningen från linjär till cirkulär ekonomi inomstålindustrin. Frågeställning:Vadhar företaginomstålindustrinsåsomSandvikgjortförattlyckas implementera en mer cirkulärekonomi? Metod: Studien är en kvalitativ fallstudie där primärdata samlades in via tresemistruktureradeintervjuer.Studienharettinterpretativistisktperspektivsamten abduktiv ansats. Slutsats: Studiens resultat visar att Sandvik genom existerande kanaler ochproduktionsanläggningarhaftengodgrundföratt smidigtkunnaställaomderasproduktionmot att blimer cirkulär.Företagets industriparkdärde kontrollerarflera steg av produktionskedjan blirdärför enklare att anpassa och ställa om motcirkulär ekonomi.Vidare har företagets relativt platta organisationsstrukturIVfrämjat innovation bland de anställda och skapat en företagskultur där nyacirkulärekonomiskaprojektochinnovationersnabbtkanomsättastillverklighet. Kunskapsbidrag: Denna studie har bidragit med att skapa en djupare förståelseför hur det affärsmässiga perspektivet och cirkulär ekonomi kan fungera ihopgenom praktiska exempel hos fallföretaget. Den har också bidragit medinformationkringstyrningsmetoderochorganisationsstrukturersompåolikasättkan främja implementationen av cirkulärekonomi. / Background:We are already consuming one and a halftimes the earth's carryingcapacity today, and by 2030 we will need two globes to support our consumption.This will result in an even higher consumption increase which will put a higherpressure on the globes resources. The linear economy thatis based on extractingresources, producing, consuming and then getting rid ofthe waste does not workin the long run.Instead,the future is now spelled circular economy.An industrythat plays a major role in society and which is also the biggest emitter of allindustries in Swede is the steel industry. The steel industry is therefore theindustry that,through a conversion from linear to circular economy, can play animportant role in how the circular economy is implemented in order to lead theway towards a circular society. Purpose: The purpose ofthis study is to examine the shiftfrom linear to circulareconomy in the steelindustry againstthe background ofincreased pressure on theglobal situation. Researchquestion:What have companies inthe steelindustry such as Sandvikdone to successfully implement a more circular economy? Methodology: The study is a qualitative case study where primary data wascollected via three semi-structured interviews. The study uses a perspective ofinterpretivism and an abductive approach.VI Conclusion:The study's results showthat Sandvik through existing channels andproduction facilities, had a good basis for smoothly adjusting their productiontowards becoming more circular. The company's industrial park, where theycontrol several stages of the production chain, is therefore easier to adapt andreadjust to circular economy. Furthermore, the company's relatively flatorganizational structure has facilitated innovation among its employees andcreated a corporate culturewherenewcircular economic projects and innovationscan quickly be translated intoreality. Contributions: This study has helped create a deeper understanding of how thebusiness perspective of circular economy can work through practical examplesfrom the case company. It has also contributed information on managementcontrolmethods andorganizational structures thatinvariousways canpromotethe implementation of circulareconomy.

Background: The United Nation's Agenda 2030, which includes 17 Sustainable Development Goals (SDGs), emphasizes the importance of partnerships across different sectors to address global challenges. In particular, SDG 17 encourages multi-stakeholder collaborations to mobilize resources for sustainability. Despite their importance, there is limited research on the mechanisms of these partnerships, especially in terms of generating social value. Industrial Symbiosis (IS) is a prime example of such collaborations, focusing on resource exchange and shared services. However, the social aspects of IS have not been thoroughly explored, highlighting the need for further research to achieve comprehensive sustainability.Purpose: The purpose of this study is to contribute to the understanding of the contribution of Industrial Symbiosis initiatives in the Scandinavian Region on the existence of Social Benefits in the local community.Method: This study, grounded in the interpretivistic paradigm, follows a qualitative approach. Experts and practitioners within Industrial Symbiosis were interviewed and the data collected were analysed with an inductive-open coding process to then evolve in a thematic analysis.Conclusion: Our findings emphasize that Industrial Symbiosis is not merely an environmental strategy but a robust framework that actively contributes to local community development through job creation, industry retention, and infrastructure improvement, among others. By embracing a circular economy and engaging diverse stakeholders, IS demonstrates a sustainable model of industrial interaction that benefits both the environment and society. Overall, we conclude that the successful implementation of Industrial Symbiosis leads to substantial Social Benefits, reinforcing its role as a pivotal element in achieving Sustainable Development Goals.

Bakgrund: Digitaliseringen har haft en stor påverkan på hela vårt nutida samhälle och dess utveckling sker exponentiellt. Information finns nu mer lättillgänglig och flera branscher har sett stora förändringar. Dessa förändringar har både varit positiva och negativa och har lett till att företag har behövt anpassa sina affärsmodeller samt skapa nya. En av de branscher som har sett en stor förändring är tidningsbranschen, vars traditionella affärsmodell hotats då färre konsumenter nu läser papperstidningar. Många tidningar har stora problem med att kapitalisera på de förändrade konsumtionsvanorna som uppstått kring media och nyheter. Syfte: Syftet med denna studie är att skapa en djupare förståelse för hur lokala dagstidningar upplever digitaliseringens påverkan på tidningsbranschen. Frågeställningar: 1) Vilka upplevda hot och möjligheter har tidningsbranschen stött på till följd av digitaliseringen och vad har de gjort för att hantera det?2) Hur har tidningarnas affärsmodeller förändrats till följd av digitaliseringen?3) Hur upplever tidningarna att deras funktion i samhället påverkats till följd av digitaliseringen? Metod: Studien har en kvalitativ forskningsstrategi och genom en multipel fallstudie har tre fallföretag studerats. Vidare utfördes studien utifrån ett hermeneutistiskt perspektiv med iterativ ansats. Primärdatan samlades in genom utförandet av sex semistrukturerade intervjuer som även har kompletterats med sekundärdata. Slutsats: Studiens resultat visar att digitaliseringen både medfört hot och möjligheter inom tidningsbranschen. Fallföretagen har mött ökad konkurrens både inom tidningsbranschen och även från aktörer utanför branschen. Det har samtidigt möjliggjort nya digitala verktyg och insamlandet av kunddata, vilket bidragit till ökad effektivitet. De traditionella affärsmodellerna inom branschen har hotats och det har varit nödvändigt att experimentera för att finna nya intäktsströmmar. Kunskapsbidrag: Denna studie har bidragit med en djupare förståelse för hur lokala dagstidningar har påverkats till följd av digitaliseringen och gett exempel på vilka upplevda hot och möjligheter de stött på till följd av detta. Vikten för lokala dagstidningar att anpassa sig, dels genom att förändra sina affärsmodeller, har även det lyfts fram. Studien har även bidragit med en bild av hur konkurrensen inom och mellan branscher har förändrats till följd av digitaliseringen. / Background: Digitalization has had a large impact on our current society and has had an exponential growth. Information is now easier to access and several industries have seen big changes. These changes have been both positive and negative and has forced companies to change their business models or create new ones. One of the industries which has seen a large change is the newspaper industry, whose traditional business models has been threatened due to fewer consumers reading printed newspapers. Many newspapers have faced problems with being able to capitalize on the changed consumer behavior regarding media and news. Purpose: The purpose of this study is to create a deeper understanding of how local newspapers experience the impact that digitalization has had on the newspaper industry. Research questions: 1) Which threats and opportunities has the newspaper industry experienced following the digitalization and how have they managed these? 2) How has the newspapers business models changed following the digitalization? 3) How does the newspapers experience that their function in society has been affected after the digitalization? Methodology: The study has used a qualitative strategy and through a multiple case study three cases have been studied. A hermeneutic philosophical perspective has been used with an iterative approach. The primary data was collected through six semi-structured interviews, which was further complemented with secondary data. Conclusion: The results of the study show that digitalization has brought both threats and opportunities to the newspaper industry. The cases have faced increased competition both from within the industry and from companies outside the industry. It has also enabled the use of digital tools and the collection of customer data, which has increased efficiency. The traditional business models has been threatened and it has been necessary to experiment to find new sources of revenue. Contribution: This study has contributed a deeper understanding of how local newspapers have been affected by the digitalization and which threats and opportunities they have experienced following this. The importance for newspapers to adapt and change, partly through changing their business models, has also been highlighted. The study has also contributed with showing how the competition within and between industries has been affected following the digitalization.

FundaÃÃo Cearense de Apoio ao Desenvolvimento Cientifico e TecnolÃgico / Neste trabalho, procurou-se avaliar o impacto social da polÃtica de crÃdito rural destinado à avicultura de corte brasileira no perÃodo janeiro de 1997 a dezembro de 2004. Esta avaliaÃÃo consistiu na anÃlise do benefÃcio social via mudanÃa na estrutura do mercado da carne de frango. O modelo utilizado foi o desenvolvido por Lindner & Jarret, modificado por Rose, considerando os deslocamentos paralelo e pivotal para a curva de oferta. Para aplicaÃÃo desta metodologia, empregou-se o mÃtodo dos mÃnimos quadrados em dois estÃgios, com a abordagem do modelo de equaÃÃes simultÃneas. Os resultados mostraram que a oferta de carne de frango no Brasil à elÃstica e que a polÃtica de crÃdito rural destinada à avicultura brasileira gerou um benefÃcio total de R$186.926.769,54, considerando um deslocamento paralelo da curva, ou seja, uma ampliaÃÃo da oferta com reduÃÃo dos custos de produÃÃo. Todavia, quando considerado custo mÃdio constante, deslocamento pivotal da curva de oferta, o benefÃcio total gerado pela polÃtica de crÃdito rural resulta num montante de R$102.135.880,94. Isto representa uma diferenÃa de 83%, em termos de benefÃcio, o que revela a importÃncia de aÃÃes voltadas para a reduÃÃo nos custos de produÃÃo como forma de estimular o desenvolvimento da avicultura no paÃs. / In this research, the social impact of the rural credit policy addressed to the Brazilian cut-up chicken raising between January 1997 and December 2004 was evaluated. This evaluation consisted on the social benefit analysis through the changing at the structure of the chicken meat. The used model was developed by Lindner & Jarret, modified by Rose, taking into consideration the parallel and pivotal displacement to the offer curve. For methodology application, the minimal square method was used in two stages, with the simultaneous equations model approach. The results showed that the chicken meat offer in Brazil is elastic and the rural credit policy addressed to the Brazilian chicken raising generated a total benefit of R$ 186.926.769,64, taking into consideration a parallel displacement of the curve, in other words, an offer ampliation with production costs reduction. However, when taking into consideration the constant average cost, pivotal displacement of the offer curve, the total benefit generated by the rural credit policy results a total of R$ 102.135.880,94. This represents 83% difference in benefits, which reveals the importance of attitude turned to production cost reduction as a way to stimulate the aviculture development in the country.

目前世界跨國公司在全球進行擴張，日益成為世界經濟的主體，研究全球某跨國會計師事務所的企業社會責任的推行計畫，具有相當高的學術價值和實際意義。企業社會責任已經成為管理學、經濟學、社會學等學科共同研究的焦點問題。但在理論上企業社會責任的研究缺乏像主流企業理論那樣成熟的理論基礎和研究方法。 市場環境正在走向成熟，要求企業承擔社會責任已經有了相當的經濟條件。隨著越來越多的跨國公司來大中華經濟圈(涵蓋大陸與香港)投資，研究在大中華經濟圈跨國公司企業社會責任方面的履行狀況，成為建構出永續發展社會的關鍵性需求。 本研究運用利害關係人理論對企業社會責任的履行施以問卷調查，研究在大中華經濟圈跨國公司社會責任應該履行的水準，然後透過CSR相關人士之質化訪談，同時借鏡於問卷調查統計資料，對在大中華經濟圈全球某跨國會計師事務所如何規劃及推行企業社會責任加以深入的量化分析以得出結論，並輔以研究建議模型來做一般性的推廣。 / Nowadays, the multi-national companies are expanding globally and becoming the main axis of the world economy. The research of the implementation of corporate social responsibility in the accounting firms has the high level academic values and the practical meanings. CSR has become the interdisciplinary focus of the management science, economics and sociology, but the research of CSR is lack of the mature theoretical foundations and research method. More and more multi-national companies invest in the greater Chinese economic zone, including Mainland China and Hong Kong. The research on CSR implementation status of the multi-national companies has become the key demand in construction of the sustainable development society. This article uses questionnaires to study the multi-national companies' social responsibility in China according to the stakeholders' theory. Through the indepth interview with CSR related persons and the quantitative statistical survey to get to the conclusion, then generate the conclusion with the suggested model.

This work deals with a system to help people who found themselves in a state of material poverty. System to help these people is governed by law No. 111/2006 Coll., about help in the material shortage. The basic idea of this law is that a person who works must be in a good shape than somebody, who doesn?t work or who avoid work. The practical part is tending to meet several objectives. The first objective is to show, how the performance of public service affects the height of benefit help in the material shortage (living allowance) by the individual clients. In terms of practical part of work the public opinion research was realized. The conclusion of practical part shows, how the establishment of the public institute service influence the budget of the city.

This thesis' aim is to describe and assess employment opportunities of people with a criminal record. The theoretical part deals with the phenomenon of unemployment in general. The social and psychological aspects of the unemployment are described, as well as the possible impact of unemployment on society. Individual tools of social politics, which may be used to deal with unemployment, are discussed. The next part focuses on legislative features of the institution of Criminal record and on legislation that regulates the relationships between employers and employees. The practical part contains an analysis of job advertisements offering positions suitable for people with a criminal record. In the next chapter my aim was to analyse the situation of people released from prison; and to present opportunities for their support. The work of probation officers from municipal offices is described in detail. The thesis contains three case studies of people with a criminal record looking for a job. In the last chapter, organizations providing help and support for people with a criminal record during job searching are presented. Next chapter focuses on the international experiences with employing people with a criminal record. Key words Criminal record Unemployment Unemployment benefit Social benefit...