Denna studie undersöker hur media, i form av Aftonbladet, Expressen, Dagens Nyheter och Svenska Dagbladet, rapporterat om varg under 2010, 2011 och 2012 för att sedan ställa detta resultat mot nationella attityder till varg. Syftet är att söka svara på om rapporteringen och attityderna följs åt i märkbar riktning för att därav kunna peka på media som opinionsbildare i frågan. Eftersom vargdebatten tenderar att vara synnerligen infekterad trots att djuret är sällsynt är det intressant att undersöka hur media skildrar det nationellt sett och därav också påverkar den majoritet av den nationella opinionen som saknar egna erfarenheter av varg. Detta följs vidare av en diskussion om medierna lyckas presentera en representativ bild av vargen och samtidigt följa pressetiska och demokratiska normer. Studiens resultat pekar på en relativt god spridning i hur medierna framställer vargen samt att attityder till varg i relativt hög grad tenderar att följa samma mönster som medierapporteringen.

The aim of this study is to investigate whether upper-secondary school students, studying English as a foreign language (EFL) in Sweden, prefer to learn from Native English speaking teachers (NEST) as opposed to Non-native English speaking teachers (NNEST). Furthermore, the present study seeks to identify, from the EFL learners’ perspective, why certain characteristics of both NNEST and NEST are felt to be more prestigious than others which in turn might affect the students’potential to acquire a desired identity.

During the summer 2012 a bachelor’s thesis was performed at Autoliv Sweden AB inVårgårda regarding potential improvements on launches, with focus on the purchasingprocess. The activities that were needed to be able to reach the main goal, proposals ofpotential improvements, were divided into three interim goals. The interim goals can beseen as activities along the way containing necessary information that was needed to beable to come up with potential improvements. The approach for the thesis was to first do a literature review on value stream mapping, how development projects at Autoliv Sweden AB are performed and on launches in theautomotive industry based on scientific articles. After the literature review a case study wasmade, using value stream mapping as a tool, on one development project at AutolivSweden AB for investigation of the launch. The result of the case study was presented intwo maps over the administrative stream for the components in the development project;one according to project time plan and one according to how the activities in the launchactual were performed. Based on the literature and the maps from the case study, three potential improvements, that would be relatively easy and inexpensive to implement, were found; (1) Involve thesupplier more and at an earlier stage in the development project, (2) involve the Logisticsdepartment more and (3) implement control level definition on the development projectsas well, not just the parts. The conclusion for this thesis was that if Autoliv Sweden AB decides to implement allproposed improvements both money and time will be saved.

This study tried to emphasize the differences between Sweden and the US when it comes to women’s career advancement to leading positions within the academic world. The differences between the countries were examined by studying women in leadership positions in universities in both countries. The three main research questions that this study was supposed to answer were: -          What are the different barriers women in leadership positions in the academic world encounter when advancing in Sweden and the US? -          How high is the importance of and different ways of networking, necessity of past experience, primary obstacles and other qualities or factors for career advancement in Sweden and the US? -          What stimulates and inspires a woman in Sweden versus a woman in the US to make career advancements to leading positions in academia? The main method that was used in this study was interviews and comparison of the answers from the interviews with earlier research and theories within the subject. Seven women with some kind of leading position within academia were interviewed; three in Sweden and four in USA. The results showed that the main differences and similarities in factors between the participants in Sweden and the participants in the US were (1) balancing family and work, (2) sex discrimination, (3) working conditions and promotions, (4) networking and mentorship and the last unexpected factor was (5) culture. The last factor, the cultural factor, was not processed in this study because this factor was a result of our research and was not researched about prior to the interviews. To conclude, the results showed that gender equality is higher in Sweden according to the responds of the participants.

Nitrogen deposition leads to environmental damage in areas where the nitrogen deposition is high. Southwest Sweden receives an annual nitrogen deposition of up to 20 kg N/ha. Nitrogen that is not assimilated by the vegetation is accumulated in the soil, which may lead to nitrogen saturation and an elevated risk of nitrogen leaching. Nitrogen leaching from forest areas in southern Sweden has proven to be higher than from agricultural areas, which have been thought to be the main contributors to elevated nitrogen levels in rivers and lakes. The amount of nitrogen that leaches depends on the fraction of the total nitrogen in the soil that consists of nitrate, since nitrate is easily transported through the soil. Nitrogen leaching increases after clear-cutting since the uptake by vegetation is greatly reduced. In this study the soil chemistry of two clear-cut spruce stands in Halland, in southwest Sweden, has been analyzed. A previous study in these areas has indicated higher nitrate concentrations in the groundwater in one of the areas and thus a greater nitrogen leaching. Nitrogen deposition in the two areas is estimated to be the same and therefore the soil chemistry has been analyzed to evaluate if differences in the soil can have resulted in differences in the nitrate concentration in the groundwater. The hypothesis is that the area with higher nitrate concentrations in the groundwater has properties more favorable for nitrification, which would be especially apparent in a lower carbon to nitrogen ratio. The pH and storage of nitrate, ammonium, total carbon, total nitrogen and exchangeable cations was analyzed in soil samples from both areas. In addition, a study of stand properties and previous use of the areas was made. The analyses performed in this study indicate that the soil properties could not explain the differences in nitrate concentration in the groundwater. The differences found between the areas were that the area with lower nitrate concentrations in the groundwater had higher nitrate and ammonium concentrations and higher pH in the soil. The reason for this might be that the soil in this area has larger capacity to bind elements. The fact that the soil samples were sampled during different seasons probably had a major effect on these results. The history and stand properties of the two areas were similar. According to site index one area was more fertile, which benefits nitrification. This fact was not confirmed by the analyses, but it probably caused the nitrification rate to be higher in this area. / Det stora nedfallet av föroreningar i form av kväve i framförallt sydvästra Sverige leder till försurning och övergödning av både skogsmarker och vattendrag. Kvävedepositionen i södra Sverige kan uppgå till 20 kg N/ha och år. Det kväve som inte tas upp av vegetationen ackumuleras i marken som efterhand riskerar att bli kvävemättad vilket ökar risken för kväveutlakning. Kväveutlakningen från svenska skogsmarker har visat sig kunna vara i samma storleksordning som från jordbruksmarker som anses vara en av de största orsakerna till ökande kvävehalter i sjöar och vattendrag. Kväveutlakningens storlek beror till stor del på hur stor del av markens kväveförråd som finns i den oorganiska formen nitrat eftersom den är en lättrörlig jon. Efter skogsavverkning ökar nitratutlakningen betydligt på grund av att det finns väldigt lite vegetation kvar som tar upp kväveföreningarna. I den här studien har markkemin i två avverkade granskogsområden i Halland undersökts. Tidigare studier i dessa två områden har visat att halterna av nitrat var högre i grundvattnet i det ena området än i det andra, och således var även nitratutlakningen större i detta område. Eftersom kvävedepositionen anses vara densamma i de två områdena har markemin undersökts för att finna skillnader där som kan förklara de olika nitratnivåerna i grundvattnet. Hypotesen var att det ena området skulle ha mer gynnsamma förhållanden för nitrifikation, framförallt en lägre C/N-kvot. Markens förråd av nitrat- och ammoniumkväve, totalkol, totalkväve, utbytbara katjoner samt pH undersöktes i båda områdena. En studie av områdenas historia gjordes även för att kunna utesluta skillnader där som kunde ge upphov till skillnaden i nitrat i grundvattnet. Slutsatsen som kan dras från studien är att de analyserade egenskaperna inte visade på mer gynnsamma förhållanden för nitrifikation i det ena området än i det andra. Ingen skillnad i C/N-kvot uppmättes. Skillnaderna som hittades var att området med lägst halter av nitrat i grundvattnet hade högst halter av oorganiskt kväve i marken och högre pH. Att nitrathalterna var högre i grundvattnet men inte i marken kan ha sin förklaring i att marken i det ena området har större förmåga att binda till sig kväve vilket gör att det inte lika lätt kommer ut i grundvattnet. Antagligen spelade det stor roll för dessa resultat att jordproven tagits vid olika årstider. Undersökningen av tidigare användningsområde i skogarna visade att de hade en tämligen liknade historia. Det ena området har enligt ståndortsindex högre bördighet vilket gynnar nitrifikation. Detta framgick dock inte av analyserna men är antagligen orsaken till de högre nitrathalterna i grundvattnet i detta område.

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Världen krymper i och med ökad globalisering, ska vi kunna leva tillsammans på ett hållbart sätt måste vi alla ta vårt ansvar, stora som små, företag som privatpersoner. Detta medför starka argument för att ta fram lättanvända metoder för hållbarhetsgranskning. Sustainable Sweden Southeast AB (SSSE) är ett nätverksföretag som samlar och marknadsför sina delägares miljöteknikkompetens under ett gemensamt varumärke. SSSE har ett hållbarhetsråd som hjälper till att granska nya potentiella delägare, dock saknas i dag en fungerande metod för detta. På uppdrag av SSSE:s VD har en ny metod för granskning arbetats fram, en checklista med hållbarhetskriterier, vilket också är detta examensarbetes syfte. Den resulterande checklistan har 83 kriterier, främst med inriktning på två av hållbar utvecklings tre ben; ekologiska och sociala aspekter. En bilaga medföljer checklistan, den förklarar de olika kriterierna och hjälper till att tolka dem lika för alla som fyller i listan. De hållbarhetsgranskningsmallar som finns är främst anpassade för stora företag med stora resurser, företagen i SSSE:s nätverk är små och medelstora företag som behöver något mer konkret. Med hjälp av litteraturstudier har de stora kriterierna tolkats och omformats till mer konkreta kriterier. Slutsatsen är att checklistor verkar vara ett välanvänt och effektivt verktyg samt att företagsvärlden har börjat ta sitt sociala ansvar genom CSR (Corporate Social Responsibility), även om det är i storföretagens värld det händer.

Risk disclosure is an important issue, firstly to prevent future unexpected bankruptcies and economic scandals, secondly to create trust between a company and its stakeholders. Given the importance of the issue, previous literature has mainly focused on quantity of risk disclosures. In this dissertation, both quality and quantity of risk disclosures in the annual reports of 65 companies listed on the Nasdaq OMX Stockholm exchange are analyzed. The objectives are to describe the degree of risk disclosures and to understand whether the quality and quantity of this information can be explained by size, industry and/or performance of the company. By conducting a content analysis of the annual reports, we explored if the required risk information was disclosed (quantity) and how it was disclosed (quality). Afterwards, a statistical analysis was conducted in order to obtain a deeper understanding of the results from our content analysis. The findings of our study are that both quality and quantity of risk disclosures in our sample are only half as good as they should be according to requirements in the Swedish context. We found that there is a difference in quality and quantity of risk disclosures between two of the industry categories; Energy and Materials, where the first mentioned is the best and the second the worst. We did not find significant correlations between the quality and quantity of risk disclosure and the size or the performance for the whole sample. Still, we found some differences in both quality and quantity of risk disclosure information when looking at smaller parts of our sample. Size has a significant impact on both quality and quantity of risk disclosures within the Industrials and Information Technology companies. Among Information Technology companies, also performance has a significant impact on the quantity of risk disclosure.

A good and functioning accounting system is vital for public sector entities, therefore, they have to observe all requirements and disclosures that are recommended in the accounting standards of financial reporting. When a public sector entity acts and follows the legislation correctly it will affect the citizens’ participation, which in turn will also lead to increased democracy. Because of the IPSAS’s and the SCMA’s standards which in turn are influenced by the business accounting standards (IAS and IFRS), the public sector entities have had issues whether to follow some of the standards. One example of this issue is the evaluation of assets which has been problematic, therefore, the imitation of the private sector has been criticized by academics, like for example Mautz (1981) and Pallot (1992). The main objective with this study is to explore to which extent Swedish municipalities are following the recommendations from SCMA regarding the evaluation of the assets. The purpose of the article is also to compare two municipalities and explore differences and similarities between them. Further we can explore if the quality of the financial information is affected by the size of the municipality, that is, if a small municipality does have a poorer quality in comparison to a bigger one; which many assume. We also want to discover the main similarities and differences between the IPSAS and SCMA, that is, when it comes to the standards regarding the evaluation of assets. To achieve the purpose of this case study, we will interview two people from two different municipalities, that is, two employees on the financial department who have accounting and the annual report as their main tasks. This study shows that there are mostly similarities and not major differences between these two municipalities regarding the evaluation of assets. Hence, both municipalities follow the national standards from the SCMA, but with very few exceptions when it comes to assets evaluation. This study also showed that the IPSASB and the SCMA recommend different methods when measuring the value of an asset, therefore, there is a difference between them two in this matter. In brief, the SCMA rather recommends the cost method; the IPSASB on the other hand proposes the fair value method as the most appropriate. This study shows that there are no major deviations between the two municipalities when it comes to following the standards regarding the evaluation of assets, hence, the quality mostly does not differ.

Till Sverige har det idag från utlandet adopterats ca 49 500 personer. Bland dessa personer har psykisk ohälsa och social problematik visat sig vara vanligt förekommande. I Folkhälsorapport 2009 uppmärksammas att barn som adopteras från länder utanför Europa vårdas två till tre gånger så ofta på sjukhus under ungdomsåren på grund av psykiatrisk sjuklighet, som ungdomar födda i Sverige. När det handlar om hälsa hos adopterade är det viktigt att beakta den speciella livssituation som det innebär att vara adopterad. Internationellt adopterade individer växer ofta upp i familjer med bättre socioekonomiska förhållanden, än den genomsnittliga ungdomen i Sverige. Trots det så talas det om en ökad sårbarhet hos adopterade. Avsikten med denna uppsats var att beskriva hur vuxna internationellt adopterade upplever sin hälsa, samt på vilket sätt de anser att situationen som adopterad påverkar hälsan. Intresset var att betrakta hälsa ur ett fysiskt, psykiskt och socialt perspektiv. Kvalitativa intervjuer genomfördes med tio vuxna informanter, adopterade från länder utanför Europa. Data analyserades med innehållsanalys, där det framkom olika teman. Dessa var: upplevd hälsostatus, faktorer som påverkar hälsan, samt: tankar kring hur situationen som adopterad påverkar hälsan. Av resultatet framgick att informanterna upplever sin hälsa som god. Faktorer som har inverkan på informanternas hälsa är bland annat kost, fysisk aktivitet, stressnivå och att ha goda sociala nätverk. Det förekom en medvetenhet hos informanterna om att situationen som adopterad kan bidra till ohälsa, även om de framhåller att det inte berör dem själva. Omständigheter kring att ha ett avvikande utseende framkom som den främsta orsaken till att situationen som adopterad påverkar den psykiska hälsan. / Today, Sweden has an estimated 49 500 adoptees from overseas. According to reports, many of these adoptees experience mental ill-health as well as social problems. The 2009 Public Health Report indicated that children adopted from countries outside Europe had two to three times higher risk of hospitalization during adolescence due to psychiatric morbidity as compared to those born in Sweden. International adoptees often grow up in families with better socioeconomic conditions, than the average youth in Sweden.  However, evidence shows that they experience increased vulnerability. The purpose of this study was to describe how adult international adoptees perceive their health and how they think the situation as an adoptee affect health. Qualitative interviews were conducted with ten informants who were adopted from countries outside Europe. Data were analyzed using content analysis, which revealed various themes (perceived health status; factors that affect health and thoughts how the situation as an adoptee affect health). Results showed that respondents perceived their health as good. Informants perceived health, including diet, physical activity, stress level and having good social networks as factors which had impact on their health and well being. Furthermore there was recognition by informants that the situation as an adoptee can contribute to ill health, although they stressed that it did not concern themselves. However, many referred that their appearance had a significant impact on their psychological well-being.