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Vi har redogjort för K2- och K3-regelverken och i praktiken finns tydliga skillnader. I K2-regelverket finns begränsande förenklingsregler och i K3-regelverket ges möjlighet att göra egna bedömningar och utforma redovisning och årsredovisning efter företagets situation. I slutsatsen utgår vi från ett medelstort företag, vilket vi definierar som ett företag som ligger över gränsvärdet 50/25/50 men
Extended Producer Responsibility (EPR) aims to develop end-of-life product systems and reduce environmental impacts of product across entire life cycle. The empirical study of how EPR programmes have influenced design change is still few especially for complex and durable products such as EEE. Japan introduced EPR programmes in 2001 for four large home appliances (TV sets, air conditioners, refrig
Syftet med detta examensarbete är att studera hur punkt 3.2.1 i Svensk kod för bolagsstyrning har implementerats av bolag på Large Cap-listan och huruvida förändringar i styrelse-sammansättningar har skett sedan den trädde i kraft den 1 juli år 2005. Syftet är även att granska respondenternas syn på huruvida en lag om kvotering vore lämplig för svenska börsbolag. Därtill vill författarna ge försla
Syftet med studien är att, utifrån institutionell teori och exit- och voice-teorin, studera hur företagen på Nasdaq OMX SSE, Large Cap, efterföljer Svensk kod för bolagsstyrning (Koden). Centralt är sambandet mellan företagets ägarstruktur eller ägartyp kopplat till avvikelser från Koden. Tidsperioden är 2006 till 2008. Det vetenskapliga angreppssättet i denna uppsats är en hypotetisk-deduktiv met
This report contains an evaluation of the establish frequency for external emergency plans. The conclusions are based on case studies and poll answers. The assessment in this report is that the establish frequency has increased during 2004. Suggestions how to reach a better understanding for the subject has been given.
In today's digital era, where personalized experiences have become crucial to consumer interactions with brands, the balance between personalization and privacy remains a complex and evolving challenge. Despite the recognized benefits of personalization in driving consumer spending, concerns about privacy and data security persist among individuals. This study addresses the "personalizati
Biodiversity depletion directly impacts businesses and society by influencing ecosystem services. Despite the growing recognition of biodiversity loss as a significant crisis, many companies have not yet sufficiently integrated broader nature considerations into their strategies. The Science-Based Targets Network (SBTN) aims to facilitate nature including biodiversity target setting within corpora
Time-frequency representations (TFR) typically suffer from resolution problems due to the uncertainty principle. This can lead to loss of information if signals are too close in time or frequency, or if they have significantly different energies. Methods addressing these issues and which can be used in tandem with the typical spectrogram or scalogram have been developed throughout the years. The r
I takt med att världen utvecklas med nya tekniska framsteg ökar mängden konsumtion och därmed fortsätter även mängden farligt avfall drastiskt att öka, vilket skapar nya utmaningar för miljön. Vår framtid är helt beroende av om vi väljer att hantera detta komplexa avfall på ett hållbart sätt, eller väljer att försumma vårt ansvar. Trots de betydande framstegen som gjorts till följd av implementeriWith a rapid increase in technological achievements and consequently consumption, the amount of toxic waste continues to expand drastically, creating new environmental challenges. Our future depends on if we manage this com- plex waste in a sustainable way or choose to neglect the issue. Despite the significant progress made from implementing the Basel Convention in 1992, troubling questions regar
A report of the Sweden new government on the future for bioenergy is presented. The report state that the agriculture sector supplies 1.5 TWh of biomass energy to the Swedish energy system in the form of wheat, rapeseed, and some willows. A report discloses the fact that agriculture can play an important role in the development of Swedish energy system in the future. The most profitable crops for
Information- and data literacy, the ability to critically examine and evaluate information and arguments in relation to empirical evidence, is increasingly crucial in a world overflowing with data and information from a multitude of sources. Information- and data literacy in younger students being understudied, we investigate these skills in Swedish 6th graders to learn more about the educational
Learning robot motions from demonstration requires models able to specify vector fields for the full robot pose when the task is defined in operational space. Recent advances in reactive motion generation have shown that learning adaptive, reactive, smooth, and stable vector fields is possible. However, these approaches define vector fields on a flat Euclidean manifold, while representing vector f
This paper takes its point of departure in the planned, but later stopped, memorial over the Utöya massacre in Norway. The suggested memorial called Memory Wound was designed by Swedish artist Jonas Dahlberg and would in reality become two memorials, one at Utöya and one in Olso. Examining the debate that eventually led to the cancellation of the planned memorial project, the paper raises question
Globaliseringen av kulturen, ekonomin och politiken leder till gränsöverskridande interaktioner för många aktörer mellan regioner och länder. I takt med att kommunikationen blir allt snabbare och når allt fler platser ökar kontakten mellan människor och ger ögonblickligen information om händelser från alla jordens hörn. Nya innovationer och medicinska genombrott stärker livskvaliteten och ökar livThe globalization of culture, economy and politics leads to cross-border interactions of actors across regions and countries. As communication gets faster and reaching more places contact between people is increasing and information on events from every corner of the world is accessible. New innovations and medical breakthroughs will strengthen the quality of life and increase life expectancy for
Problem The procurement of a complete factory, including the design, manufacturing and installation, is a common way for automotive producers when acquiring new production equipment for new models. Due to the long lead times of a procurement process, the process has to commence well before the finalisation of the design of the car to be built. This makes the formulation of requirements very comple
The case of Bertil Ströberg has repeatedly been called one of Sweden's most remarkable criminal cases. The indictment against Ströberg from 1983 claims that he committed grave espionage against Sweden on behalf of Poland. Ströberg says that he is innocent of the crime, and fought until his death to get his case reopened in the Supreme Court. That Ströberg would be innocent is explained by the
The purpose of this study is to answer in what ways EU regulation and national strategies protect individuals under the age of majority from the misuse of artificial intelligence. This is done by examining the Commission's current proposal for the Artificial Intelligence Act, and by analyzing the national AI strategies in twelve Member States. Additionally, AI experts are interviewed about chi
This Bachelor's degree project investigates how sofas can reach longer life span through circular design. It follows the steps of a classic design development process, from research and ideation to a final prototype. The result is Remain, a modular sofa that can be assembled, disassembled and reassembled multiple times enabling reuse, repair, refurbishment and recycling.
Purpose: Study the relationship between stock returns and GHG emissions regarding a risk premium related to greenness. This by using GHG emissions estimated by Bloomberg rather than companies self-reported estimates. Methodology: The study conducts a time-invariant model by cross-sectional OLS regression to estimate the risk premium for greenness. Weighted Least Square regression (WLS) to estima
The field of labour history has come to increasingly include the study of gender, a social relation that traditionally has been made invisible. At the same time the past decades of theoretical debate within gender studies and history have meant the marginalisation of class studies, at the benefit of other social relations. I wish to contribute to the field of research on the Swedish labour union m
