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61	The Role of Transport Purchasing Companies in the Reduction of Freight Transport Emissions : The Opportunities and Barriers of Environmentally Friendly Freight Transport / Transportinköpande företags roll i reduceringen av utsläpp från godstransporter Lundgren, Alva, Haavikko, Ellen January 2023 (has links) The freight transport industry accounts for a large and, moreover, an increasing share of the global greenhouse gas emissions. Despite this, previous studies point to the fact that freight transport purchasing companies (TPCs) do not take sufficient action to reduce emissions from the freight transports they buy. Previous research has not thoroughly explored the variables that might alter this pattern found in company behavior. This thesis therefore aims to investigate what current opportunities and barriers TPCs experience and what practices these companies are utilizing to reduce freight transport emissions, in order to investigate how companies in general can be motivated to become greener. To fulfill this goal, a multiple case study was performed where qualitative data, collected through interviews, was gathered from 13 companies that are actively working to reduce their climate footprint. A theoretical framework, namely the PESTEL analysis, was furthermore utilized to analyze the macro-environment of the phenomena. The collected data was analyzed in accordance with the research questions, where the main research question concerns the role of TPCs in affecting environmental advancements and the opportunities and barriers TPCs face from a PESTEL perspective. The sub-research questions concern what motivational factors companies experience regarding the implementation of sustainability targets regarding purchased transport, and what practices companies are utilizing to decrease the emissions from purchased transport. The findings of this thesis show that TPCs play a large role in the process of affecting the environmental advancements in freight transport. Furthermore, by using the theoretical framework, fewer opportunities than barriers for affecting emissions from freight transport were identified. In two perspectives, the political and social, several opportunities were found. For instance, within the political perspective it was deduced that incentives such as the Swedish greenhouse gas reduction mandate act as opportunities for TPCs. Moreover, one of the most important barriers discovered in this thesis include the need for long-term policies by Sweden and the EU to enable investments in sustainable fuel types and vehicles. / Industrin för godstransporer står för en stor och framförallt, stigande andel av de globala utsläppen av växthusgaser. Trots detta pekar tidigare studier på att transportinköpande företag inte tar tillräckligt med initiativ för att minska utsläpp från de godstransporter som de köper in. Tidigare forskning har inte tillräckligt utforskat variablerna i företagens beteende, som skulle kunna ändra på detta mönster. Den här avhandlingen syftar till att utreda vilka nuvarande möjligheter och barriärer transportinköpande företag upplever och vilka metoder dessa företag använder för att minska utsläpp från godstransporter, för att utreda hur företag i allmänhet kan motiveras till att bli grönare. För att uppnå detta mål genomfördes en multipel fallstudie där kvantitativ data, insamlad genom intervjuer, samlades in från 13 företag som aktivt jobbar med att minska sitt klimatavtryck. Ett teoretiskt ramverk, PESTEL-analys, användes därtill för att analysera makromiljön av studien. Den insamlade datan analyserades i enlighet med forskningsfrågorna, där den huvudsakliga forskningsfrågan berör transportinköpande företags roll i att påverka miljömässiga framsteg, samt de möjligheter och barriärer företag ställs inför, från ett PESTEL-perspektiv. Delforskningsfrågorna berör vilka motiverande faktorer som företag upplever när det kommer till att implementera hållbarhetsmål rörande inköpta godstransporter, samt vilka metoder företag använder för att minska utsläppen från inköpta godstransporter. Resultatet av denna avhandling visar att transportinköpande företag spelar en betydande roll i processen att påverka de miljömässiga framstegen inom godstransporter. Vidare fann man, genom att använda det teoretiska ramverket, att färre möjligheter än barriärer som påverkar utsläpp från godstransporter kunde identifieras. Inom två perspektiv, det politiska och det sociala, identifierades flera möjligheter. Det kunde exempelvis urskiljas att incitament som den svenska reduktionsplikten verkar som möjligheter för transportinköpande företag. En av de viktigaste barriärerna som identifierades i denna avhandling berör behovet av långsiktiga policys i Sverige och på EU- nivå för att möjliggöra för investeringar i hållbara bränsletyper och fordon. Freight transport green logistics environmentally friendly logistics sustainable freight transport voluntary environmental targets corporate carbon strategies transport purchasing companies PESTEL-analysis Godstransporter grön logistik miljövänlig logistik hållbara godstransporter frivilliga miljömål företags koldioxidstrategier transportinköpande företag PESTEL-analys Engineering and Technology Teknik och teknologier
62	Socialsekreterares dilemma inom social barnavård : En kvalitativ studie om balansgången mellan frivillighet och tvång avseende insatser till barn och unga / Social workers' dilemma in child welfare services : A qualitative study about the balance between voluntary and compulsory interventions for children and adolescents Nilsson, Hanna, Danielsson, Line January 2023 (has links) The aim of the study was to create a greater understanding concerning social workers'experience and their discretion to balance between voluntary and compulsoryinterventions in child welfare. Furthermore, we wanted to investigate social workers'attitudes regarding the implementation of an intermediate compulsory care accordingto the law regarding compulsory care of children and adolescents. Previous researchhas identified a problem where the child is between voluntary and compulsorylegislation which can lead to the child continuing living in harmful conditions. Theempirical data is based on nine interviews with social workers in child welfareinvestigations units in Sweden. Lipsky's (2010) theory of street-level bureaucrats andthe term discretion were used to analyze the data and interpret the results obtainedfrom the study. The results showed that social workers' experience limited discretion.Strategies that were most successful were the relationship-building between socialworker and caregivers, communicative skills, and the application of the law. Thestudy also revealed that social workers had different points of view regarding animplementation of an intermediate care. Some find the implementation hard toenforce in practice, even though it could result in increased child protection. Theconclusion of the study was that the social workers would rather add moreinterventions than an implementation of an additional compulsory law. / Syftet med studien var att skapa en förståelse för socialsekreterares erfarenheter och deras förmåga att balansera mellan frivilliga och tvingande insatser inom den sociala barnavården. Dessutom ville vi undersöka socialsekreterares inställning till implementeringen av ett mellanvårdstvång enligt 2 § i lagen om särskilda bestämmelser om vård av unga. Tidigare forskning har identifierat ett problem där barnet befinner sig mellan frivilliga- och tvångsinsatser, vilket kan leda till att barnet fortsätter att leva under skadliga förhållanden. Empirin baseras på nio intervjuer med socialsekreterare inom den sociala barnavården i Sverige. Lipskys (2010) teori om street-level bureaucrats och begreppet handlingsutrymme användes för att analysera data och tolka de resultat som erhållits från studien. Resultaten visade att socialsekreterarna upplevde ett begränsat handlingsutrymme. Strategier som var mest framgångsrika var relationsskapande mellan socialsekreterare och vårdnadshavare, kommunikativa färdigheter och tillämpning av lagen. Studien visade också att socialsekreterare hade olika inställningar om implementeringen av ett mellanvårdstvång. Vissa tycker att det är svårt att genomföra i praktiken, även om det skulle kunna leda till ökat skydd för barnet. Slutsatsen av studien var att socialsekreterare hellre vill ha tillgång till fler insatser än en implementering av ytterligare en tvångslagstiftning. Child protective service intermediate care discretion strategies social workers compulsory interventions voluntary interventions child welfare. Socialsekreterare mellanvårdstvång barnavårdsutredningar strategier handlingsutrymme frivilliga insatser tvingande insatser socialtjänstlagen tvångslagstiftning myndighetsutövning professionellt beslutsfattande. Social Work Socialt arbete
63	Reducing Swedish Carbon Dioxide Emissions from the Basic Industry and Energy Utilities : An Actor and Policy Analysis Stigson, Peter January 2007 (has links) <p>The aim of the thesis is to analyze the design of the present climate and energy policies. The main focus is on how the policy instruments affect the Swedish stakeholders who are included in the European Union’s Emission Trading Scheme (EU-ETS). In-depth interviews have been carried out with representatives from the basic industry, energy utilities as well as industrial and green organizations. The purpose is to illustrate have how these stakeholders view the current policy framework and what amendments that they view as necessary.</p><p>Suggestions to the Government are given regarding the design of national policies and policy instruments to provide for an improved policy framework. The information and synthesis have furthermore been collected through extensive literature studies as well as participating at conferences and seminars.</p><p>The thesis is written as a monograph in order to address a larger group of readers interested in the transition of energy systems towards sustainability as well as policy makers and Swedish stakeholders. The common understanding that the global energy systems have to undergo a transition to renewables and higher energy efficiency due to the earth’s finite sources of fossil fuels and uranium presents large challenges for policy makers and business sectors as well as the society in general.</p><p>Global greenhouse gas (GHG) emissions have to be drastically reduced and the work to achieve this has started through international negotiations such as the Kyoto Protocol. As the present commitment levels are low, an important issue in a short-term perspective is to develop a more comprehensive and efficient system with a much wider participation and more stringent emission targets.</p><p>In order to achieve current national policy goals and international GHG emission commitments the Swedish Government utilizes a number of policy instruments that are either nationally self-assumed or called for by international agreements or the European Union. The Swedish stakeholders that are included in the EU-ETS face a broad policy framework that has a large impact on their daily operations and future investment strategies. It is imperative for the policymakers, i.e. the Government, to act in accordance with the long-term perspective that the climate change issue and the transition of the energy system require. It is likewise important that any actions are in accordance with the operational and investment climate that the business sector faces. It is argued that these aspects are not fully considered as the success of the next national budget or term of public office seems to overshadow these issues. A long-term perspective is required to provide the business sector with stable and reliable incentives. This is needed to provide the economic conditions under which the businesses can realize investments that will result in emission reductions. Short-term policies reinforce the view of environmental investments as a form of risk investments. This negatively affects the possibility of the policy instruments to effectively achieve established policy goals.</p><p>Paying attention to these requirements is however not a simple task for policy makers as it will require agreements between the political parties. This demonstrates the main political difficulty with climate change – the requirement of a long-term and full commitment by all state authorities. It should be noted that the thesis does not attempt to describe the Swedish policy makers as neglecting the urgency of acting to mitigate climate change. The national agenda is far to advanced from an international perspective for such statements. The thesis however pinpoints some important issues highlighted by stakeholders, within the business sector and other organizations, who are concerned with the present climate and energy policy framework.</p><p>Some of the findings are as follows:</p><p>• Reducing GHG emissions in order to combat climate change must include a long-term perspective</p><p>• The design of policy instruments should consequently be long-term to increase the support for investments in GHG emission reducing technologies</p><p>• The design of policies that promote low GHG production alternatives within the energy utilities should be improved</p><p>• The large potential for reduced GHG emission available through fuel switching and energy efficiency improvements in the Swedish basic industry should be promoted by amended policies</p><p>• Reformulate or abandon the national GHG emissions target goal with the current formulation</p><p>• Strive for an emission rights allocation system that is as transparent, fair and predictable as possible</p><p>• The policy framework should aim for a high level of stability through interaction with the affected stakeholders</p><p>• These factors are inherently important for the overall efficiency of the policy framework</p> Sweden climate change climate policy energy policy EU ETS Kyoto Protocol emissions trading renewable energy certificates energy tax carbon dioxide tax voluntary agreements environmental law energy utilities basic industry Sverige klimatförändringar klimatpolitik energipolitik EU ETS Kyotoprotokollet utsläppshandel el-certifikat energiskatter koldioxidskatt frivilliga avtal program för energieffektivisering miljölagstiftning energiproducenter basindustri INTERDISCIPLINARY RESEARCH AREAS TVÄRVETENSKAPLIGA FORSKNINGSOMRÅDEN
64	Reducing Swedish Carbon Dioxide Emissions from the Basic Industry and Energy Utilities : An Actor and Policy Analysis Stigson, Peter January 2007 (has links) The aim of the thesis is to analyze the design of the present climate and energy policies. The main focus is on how the policy instruments affect the Swedish stakeholders who are included in the European Union’s Emission Trading Scheme (EU-ETS). In-depth interviews have been carried out with representatives from the basic industry, energy utilities as well as industrial and green organizations. The purpose is to illustrate have how these stakeholders view the current policy framework and what amendments that they view as necessary. Suggestions to the Government are given regarding the design of national policies and policy instruments to provide for an improved policy framework. The information and synthesis have furthermore been collected through extensive literature studies as well as participating at conferences and seminars. The thesis is written as a monograph in order to address a larger group of readers interested in the transition of energy systems towards sustainability as well as policy makers and Swedish stakeholders. The common understanding that the global energy systems have to undergo a transition to renewables and higher energy efficiency due to the earth’s finite sources of fossil fuels and uranium presents large challenges for policy makers and business sectors as well as the society in general. Global greenhouse gas (GHG) emissions have to be drastically reduced and the work to achieve this has started through international negotiations such as the Kyoto Protocol. As the present commitment levels are low, an important issue in a short-term perspective is to develop a more comprehensive and efficient system with a much wider participation and more stringent emission targets. In order to achieve current national policy goals and international GHG emission commitments the Swedish Government utilizes a number of policy instruments that are either nationally self-assumed or called for by international agreements or the European Union. The Swedish stakeholders that are included in the EU-ETS face a broad policy framework that has a large impact on their daily operations and future investment strategies. It is imperative for the policymakers, i.e. the Government, to act in accordance with the long-term perspective that the climate change issue and the transition of the energy system require. It is likewise important that any actions are in accordance with the operational and investment climate that the business sector faces. It is argued that these aspects are not fully considered as the success of the next national budget or term of public office seems to overshadow these issues. A long-term perspective is required to provide the business sector with stable and reliable incentives. This is needed to provide the economic conditions under which the businesses can realize investments that will result in emission reductions. Short-term policies reinforce the view of environmental investments as a form of risk investments. This negatively affects the possibility of the policy instruments to effectively achieve established policy goals. Paying attention to these requirements is however not a simple task for policy makers as it will require agreements between the political parties. This demonstrates the main political difficulty with climate change – the requirement of a long-term and full commitment by all state authorities. It should be noted that the thesis does not attempt to describe the Swedish policy makers as neglecting the urgency of acting to mitigate climate change. The national agenda is far to advanced from an international perspective for such statements. The thesis however pinpoints some important issues highlighted by stakeholders, within the business sector and other organizations, who are concerned with the present climate and energy policy framework. Some of the findings are as follows: • Reducing GHG emissions in order to combat climate change must include a long-term perspective • The design of policy instruments should consequently be long-term to increase the support for investments in GHG emission reducing technologies • The design of policies that promote low GHG production alternatives within the energy utilities should be improved • The large potential for reduced GHG emission available through fuel switching and energy efficiency improvements in the Swedish basic industry should be promoted by amended policies • Reformulate or abandon the national GHG emissions target goal with the current formulation • Strive for an emission rights allocation system that is as transparent, fair and predictable as possible • The policy framework should aim for a high level of stability through interaction with the affected stakeholders • These factors are inherently important for the overall efficiency of the policy framework Sweden climate change climate policy energy policy EU ETS Kyoto Protocol emissions trading renewable energy certificates energy tax carbon dioxide tax voluntary agreements environmental law energy utilities basic industry Sverige klimatförändringar klimatpolitik energipolitik EU ETS Kyotoprotokollet utsläppshandel el-certifikat energiskatter koldioxidskatt frivilliga avtal program för energieffektivisering miljölagstiftning energiproducenter basindustri Social Sciences Interdisciplinary
65	Är god redovisningssed fortfarande god sed? Niklasson, Viktor, Olofsson, Carl-Oscar January 2013 (has links) Sammanfattning Bokföringsnämnden (BFN) är en statlig myndighet under regeringen som är statens expertorgan på redovisningsområdet. De ansvarar för att främja utvecklingen av den goda redovisningsseden som enligt definitionen skall grundas utifrån praxis. Redovisningen har dock gått från att ha styrts utifrån principer och sed till att bli allt mer styrt av regler. På senare tid har nämligen BFN antagit en ny strategi genom att utfärda regelverk vilket de aldrig tidigare har gjort. De nya regelverken vid namn K-regelverken grundar sig i internationella redovisningsnormer och blir aktuella att tillämpa från 2014. Problematiken är att BFN inte har någon föreskriftsmakt utan endast får ge ut allmänna råd. Dessa uppfattas dock ofta som obligatoriska i praktiken vilket leder till att det uppstår en konflikt både gällande hur reglerna skall tolkas samt vad som gäller juridiskt. Vårt syfte är att förstå hur de kommande regelverken från bokföringsnämnden uppfattas samt hur de kommer att påverka företagen och den goda redovisningsseden. I uppsatsen använder vi oss av en kvalitativ studie med induktiv ansats. För att erhålla data på området har vi både samlat in primär och säkundärdata för att förstå och tolka helheten. I slutsatsen kommer vi fram till att den goda redovisningsseden har förändrats så pass mycket att den inte längre kan anses vara god sed. Finns det överhuvudtaget fortfarande ett behov av god redovisningssed då skrivna regler har tagit över det tomrum som den goda seden tidigare försökte fylla? Vi har även kommit fram till att K-regelverken inte kommer att resultera i en förenkling jämfört med dagens normgivning, inte heller kommer de administrativa kostnaderna att minska. Viktor Niklasson Carl-Oscar Olofsson Fredrik Reinfeldt ekonomi redovisning företagsekonomi redovisningssed god sed Handelshögskolan vid Karlstad Universitet Kandidat uppsats kandidatuppsats c-uppstas k-regelverken k1 k2 k3 k4 BFN bokföringsnämnden förenkling regelförenklingsarbetet administrativa kostader allmänna råd bindande frivilliga IASB IFRS SMES SME:S US GAAP redovisning rättvisande bild makt EU USA normgivningsmakt normgivningskompetens sambandet redovisning beskattning praxisorienterad normgivning BFNAR regeringen regelrådet regelverk k-råden industriell makt regelförenklingsarbetet regelförenkling bryter grundlagen grundlagar RF ÅRL BFN FAR internationalisering harmonisering FinForum 2013 2012 Grand Hotel redovisningspraxis internationella redovisningsnormer bokföringsbrott avvikelser redovisnings förändringar balansräkning resultaträkning koncernredovisning NJA SOU normgivningsprocessen PWC Ernst & Young Grant Thornton revisionsbyråer revision regeringens handlingsplan regelförenklingsarbetet Mikael Johnson Bengt Bengtsson Michaela Nilsson Sten-Eric Ingblad Dan Brännström Annika Falkengren Christina Libassi Claes Janzon Göran Anrell Eva Törning Ulf Selander Thomas Engelbrektsson Business School noterade onoterade bolag småföretag regelverken tvingande redovisningsområdet statens expertorgan

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